The Office of the Controller of Budget (OCoB) is an independent office established under Article 228 of the Constitution of Kenya with the core mandate being to oversee implementation of the budgets of the National and County Governments by authorizing withdrawal from public funds. The Office is also expected to prepare, publish and publicize statutory reports, conduct investigations based on their own initiative or on a complaint made by a member of the public, and conduct alternative dispute resolution mechanisms to resolve disputes. The OCoB also has a mandate to advice Parliament issues related to transfer of funds to State organs or any other public entities.