The National Treasury and Planning Ministry derives its mandate from Article 225 (1) of the Constitution of Kenya, 2010, which states that an Act of Parliament shall provide for the establishment, functions and responsibilities of the National Treasury whose provision is actualized in the Public Finance Management Act (PFM) Act 2012. Further, the functions and obligations of the National Treasury and Planning are drawn from the Executive Order No.1 of 2018 (Revised)