The Controller of Budget, Margaret Nyakang’o, has stated that her office lacks direct oversight of government funds and levies not held within the Consolidated Fund.

• The Controller of Budget cannot monitor funds like the Social Health Insurance Fund (SHIF), National Infrastructure Fund (NIF), Sovereign Wealth Fund, and Primary Healthcare Fund as they are not part of the Consolidated Fund.
• Under the law, the Controller of Budget is authorized to approve withdrawals from the Consolidated Fund, Equalisation Fund, and County Revenue Fund.
• Members of Parliament have proposed amending the Public Finance Management (PFM) Act to grant the Controller of Budget oversight over levies such as the Housing Levy.