Districts are part of the administrative units created during the colonial times for ease of control and management. They were maintained by the subsequent governments until 2010 when the constitution was changed and they are now known as Sub Counties.

The National Sub County Department is part of the Directorate of Accounting Services and Quality assurance located at the National Treasury Annex, Bima house 10th floor. It has an administrative unit at headquarters and currently we are having 314 field units in all the sub counties across the country where we have fully established accounting units.

The Purpose National Sub County Department

The purpose of the national sub county treasuries is to offer financial services to national government entities with functions at the county level. The services include;

• Expenditure control (AIE)
• Payment processing ( PVS, LPOs & LSO)
• Revenue collection ( CRB, MRs etc )
• Advice and interpretation of PFM Act 2012, PFM Regulations 2015, Treasury circulars, policy and procedures.

Mode of operations

• The NSCT operate as an administrator of public funds for all departments operating at the sub county level.
• The accountant in charge (NSCA), works in coordination with the aie holders of other departments.
• The NSCT’s are the custodian and implementers of Government financial regulations and policies.
• Their operation is guided by the PFM Act 2012, PFM Regulations ,2015, PPAD Act and Treasury circulars issues from time to time.
• Service charter is provided by Ministry HQ for effective service delivery to the public.

End of Financial Year Reports

The end year reports required to be submitted by the Ministry Departments to their respective Head Quarters includes.

Vote book generated reports;

• Status reports
• Outstanding imprests reports
• Payments
• Revenue
• AIE’s summary
• Outstanding commitments
• Bank reconciliation statement and bank statement copy
• Board of survey
• Certificate of bank balance as at 30th June of every financial year