[Rev. 2012] Kenya Defence Forces Kenya Defence Forces CAP. 199 PART XIX – FINANCIAL PROVISIONS 285. Funds of the Defence Forces (1) The funds of the Defence Forces shall consist of— (a) monies allocated by Parliament for the purposes of the Defence Forces; (b) such monies or assets as may accrue to the Defence Forces in the course of the exercise of its powers or the performance of its functions under this Act; and (c) all monies from any other source provided for or donated to the Defence Forces. (2) The Funds of the Defence Forces shall be in a separate vote. (3) Monies donated to the Defence Forces under subsection (1)(c) shall be disclosed and reported in accordance with this Act and the law relating to management of public funds. 286. Allocations of Funds (1) The National Assembly shall allocate adequate funds to enable the Defence Forces to perform its functions. 287. Financial year The financial year of the Defence Forces shall be the period of twelve months commencing on the first of July and ending on the thirtieth of June of the subsequent year. 288. Annual estimates At least three months before the commencement of each financial year, the accounting officer in the Ministry designated by the Treasury shall cause to be prepared the estimates of the revenue and expenditure of the Defence Forces for that year. 289. Accounts and audits (1) The Defence Forces shall cause to be kept all proper books and records of account of the income, expenditure, assets and liabilities of the Defence Forces. (2) Within a period of three months after the end of each financial year, the accounting officer in the Ministry shall submit to the Auditor-General the accounts of the Defence Forces in respect of that year for audit together with— (a) statement of the income and expenditure for that year; and (b) cash flow statement. (3) The annual accounts of the Defence Forces shall be prepared, audited and reported upon in accordance with the provisions of Articles 225 and 228 of the Constitution and the Public Audit Act, 2003 (Act No. 12 of 2003). K7-125 [Issue 1]