Kimani Kuria: Auditor-General to oversight National Infrastructure Fund, not Controller of Budget
By Kenneth Mwenda, March 12, 2026Molo MP and Chair of the Finance and National Planning Committee, Kimani Kuria, has explained that the National Infrastructure Fund will fall under the direct oversight of the Auditor-General but not the Controller of Budget.
He made the remarks during a morning TV interview on Thursday, March 12, 2026.
Kuria addressed concerns raised on social media about oversight.
“In addition, we’ve also provided that all these funds that are going to be put in the National Infrastructure Fund will have the oversight of the Auditor General,” he said. “We actually expressly put that this fund must be overseen by the Auditor General.”
He stressed that the fund will require auditing by the Auditor-General.
“It must be audited by the Auditor General,” he added.
When asked if the Controller of Budget would approve expenditures from the fund, Kuria clarified the difference.
“The difference is because these funds are not going to the Consolidated Fund, because they’re going out to a fund constructed through an Act of Parliament,” he said.
“Special funds do not have the oversight of the Controller of Budget, but they have express audits by the Office of the Auditor General. Yes. So the Auditor General audits the fund.”
Kuria also highlighted other safeguards.
“In terms of the audit committees of Parliament, they also audit the fund,” he said. “And then most importantly, what you call the investment policy. The investment policy is that we agree to build the Rironi-Mau Summit Road. So that needs to be in the investment plan. And that investment plan has to come to Parliament for approval… for it to be approved by the National Assembly, it must also go through public participation.”
Controller excluded by Constitution
When asked whether lawmakers could have included the Controller of Budget in the Act, Kuria said it would require a constitutional amendment.
“Technically no. Because if you check the responsibilities of the Controller of Budget, for you to put this fund under the purview or approval of the Controller of Budget, then you need to amend the Constitution,” he explained. “Because the Constitution says that the Controller of Budget approves all withdrawals from the Consolidated Fund.”
He explained the risk of routing the money through the Consolidated Fund.
“And if you take this money to the consolidated fund, you stand one huge risk. It will pay salaries, it will pay loans, it will pay taxes, it will pay tea,” he said. “So for you to protect this fund from expenditures, and for that fund to be used for expressly what’s provided for in the law, then we had now to take it out of the consolidated fund.”
Kuria said the original draft bill had routed the funds to the Consolidated Fund, but the committee questioned whether the money would be used only for commercially viable projects. Amendments created the fund outside the Consolidated Fund and limited it to specific sectors such as seaports, airports, highways, and irrigation schemes.
“But most importantly, they must all be commercially viable projects,” he emphasised.
The changes aim to protect the money for infrastructure while maintaining checks through audits, parliamentary approval, and public participation. The fund, now law after presidential assent earlier this month, seeks to mobilise large sums for development without adding to debt or taxes.