<P> Under Article 252 (1) (a) of the Constitution, the Controller of Budget (independent office) has power to conduct investigations on its own initiative or following a complaint made by a member of the public on budget implementation matters . </P> <P> The Controller of Budget under Article 252 (1) (b) of the Constitution has powers for conciliation, mediation and negotiation . The Mediation role may involve resolution of conflicts between the national government and the county government, or between county governments with respect to budget implementation . This role involves conducting alternative dispute resolution mechanisms to resolve disputes relating to budget implementation . </P> <P> The current Controller of Budget is Agnes Nangira Odhiambo . </P> <P> The Auditor - General may play the Controller of Budget's role until his / her appointment </P>

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