Section 23 of The Environmental Management and Coordination Act CAP 387: Accounts and audit

(1) The Authority shall cause to be kept all proper books and records of accounts of the income, expenditure and assets of the Authority.
(2) Within a period of three months from the end of each financial year, the Authority shall submit to the Auditor-General the accounts of the Authority together with—
(a) a statement of the income and expenditure of the Authority during that year; and
(b) a statement of the assets and liabilities of the Authority on the last day of that year.
(3) The annual accounts of the Authority shall be prepared, audited and reported upon in accordance with the provisions of Articles 226 and 229 of the Constitution and the Public Financial Management Act (Cap. 412A).

More Sections

Section 24 - National Environment Trust Fund

(1) There is hereby established a fund to be known as the National Environment Trust Fund, (hereinafter referred to as the "Trust Fund"). (2) The Trust Fund shall consist of— (a) such sums of money...

Section 25 - National Environment Restoration Fund

(1) There is hereby established a fund to be known as the National Environment Restoration Fund, (hereinafter referred to as "The Restoration Fund"). (2) The Restoration Fund shall consist of— (a)...

Section 26 - Investment of funds and disposal of assets

(1) Subject to this Act, the Authority may invest any of its funds in securities in which trustees may, for the time being, invest trust funds or in any other securities which the National Treasury...

Section 27 - Annual Financial Report

(1) As soon as practicable and not later than three months after the expiry of the financial year, the Director-General shall submit to the Cabinet Secretary a financial report concerning the...

Section 28 - Deposit Bonds

(1) The Authority shall create a register of those activities and industrial plants and undertakings which have or are most likely to have significant adverse effects on the environment when operated...

Section 29 - County Environment Committees

(1) The Governor shall, by notice in the Gazette, constitute a County Environment Committee of the County. (2) Every County Environment Committee shall consist of— (a) the member of the county...

Section 30 - Functions of County Environment Committees

The County Environment Committees shall— (a) be responsible for the proper management of the environment within the county for which it is appointed; (b) develop a county strategic environmental...

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