134 Constitution of Kenya, 2010 breaches of the measures established under that legislation; and (b) subject to the requirements of clauses (4) to (7). (4) A decision to stop the transfer of funds under clause (3) may not stop the transfer of more than fifty per cent of funds due to a county government. (5) A decision to stop the transfer of funds as contemplated in clause (3)— (a) shall not stop the transfer of funds for more than sixty days; and (b) may be enforced immediately, but will lapse retrospectively unless, within thirty days after the date of the decision, Parliament approves it by resolution passed by both Houses. (6) Parliament may renew a decision to stop the transfer of funds but for no more than sixty days at a time. (7) Parliament may not approve or renew a decision to stop the transfer of funds unless— (a) the Controller of Budget has presented a report on the matter to Parliament; and (b) the public entity has been given an opportunity to answer the allegations against it, and to state its case, before the relevant parliamentary committee. Accounts and audit of public entities. 226. (1) An Act of Parliament shall provide for— (a) the keeping of financial records and the auditing of accounts of all governments and other public entities, and prescribe other measures for securing efficient and transparent fiscal management; and (b) the designation of an accounting officer in every public entity at the national and county level of government. (2) The accounting officer of a national public entity is accountable to the National Assembly for its financial management, and the accounting officer of a county public entity is accountable to the county assembly for its financial management. (3) Subject to clause (4), the accounts of all governments and