Paste them here....

Interpretation.
2. (1) In this Act, unless the context otherwise requires—
"Cabinet Secretary" means the Cabinet Secretary responsible
for matters relating to the co-ordination of national government
functions[/b];
"county" means any one of the counties into which the
territory of Kenya is divided as specified in the First Schedule to
the Constitution;
"national government administrative officer" means an officer
recruited and appointed as such under section 15;
"national government function" means a function assigned by
the Constitution, this Act or any other law to the executive arm of
government;

The Cabinet.
9. (1) Pursuant to Articles 153 of the Constitution, the Cabinet
shall coordinate the functions of the national government at the
national level.
6 No. 1 National Government Co-ordination 2013
(2) The Cabinet Secretaries shall be accountable individually
and collectively, to the President for the exercise of their powers
and the performance of their functions.
[b][i](3) A Cabinet Secretary shall be responsible for policy
formulation and guidance and, where required, implementation of
the policy in respect of the respective Ministry, State departments
or agencies under him or her[/i].
(4) A Cabinet secretary shall be the link between the State
department and the President or Parliament as the case may be

Individual and collective responsibility of the Cabinet Secretaries.
10. (1) Each Cabinet Secretary shall be responsible for the
functions assigned to him or her by the President, the Constitution,
this Act, or any other written law.
(2) Collective responsibility of the Cabinet referred to under
Article 153 (2) of the Constitution means that all decisions of the
Cabinet are binding on all Cabinet Secretaries

Service delivery co-ordination units.
14. (1) The Cabinet Secretary may, with the approval of the
President and by a notice in the Gazette, establish national
government service delivery co-ordination units.
(2) In establishing the national government service delivery
co-ordination units, the Cabinet Secretary shall accord and respect
the county government decentralised units established under
section 48 of the County Government Act, 2012 (No. 17 of 2012).
(3) Where a county government has not decentralised its
units pursuant to section 48(1)(e) of the County Government Act,
2012, the national government may, where necessary, establish its
own service delivery co-ordination units for purposes of coordination
of national government functions.
(4) For purposes of this section, the locations and sublocations
in existence immediately before the commencement of
this Act shall continue to exist as national government service
delivery units.
(5) The national government service delivery co-ordination
units established under this section shall be headed by national
government administrative officers appointed under section 15.

Interpretation



The president is responsible

Quote:

The Office of the President.
8. (1) Pursuant to Article 132(3)(b) of the Constitution, the
President shall be responsible for the co-ordination of functions of
Ministries, State and government departments.
(2) For purposes of co-ordination of national government
functions under the Constitution, this Act or any other written law,
the Office of the President shall have such number of National
Government Administrative Officers as shall be necessary for the
effective and efficient co-ordination of national government
functions.

Then by appointing CS's, the president delegates


Responsibility of CS


This might be relevant too




In my layman's understanding of the above act,Rotich is responsible for treasury function just like waiguru is responsible for the devolution function

Part 6—Control of Public Money

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
State organs shall be audited by the Auditor-General.

(4) The accounts of the office of the Auditor-General shall be audited and reported on by a professionally qualified accountant appointed by the National Assembly.

(5) If the holder of a public office, including a political office, directs or approves the use of public funds contrary to law or instructions,
the person is liable for any loss arising from that use and shall make good
the loss, whether the person remains the holder of the office or not.

On that note is Waiguru's signature in any of those docs?
227.

(1) When a State organ or any other public entity contracts
for goods or services, it shall do so in accordance with a system that is
fair, equitable, transparent, competitive and cost-effective.

(2) An Act of Parliament shall prescribe a framework within which policies relating to procurement and asset disposal shall be implemented.

PUBLIC FINANCE MANAGEMENT ACT

Interpretation
(1)
In this Act, unless the context otherwise requires—
“accounting officer” means—

(a) an accounting officer of a national government entity referred to in section 67;
(b)an accounting officer of a county government entity referred to in section 148;
(c) in the case of the Judiciary, the Chief Registrar of the Judiciary; or
(d) in the case of the Parliamentary Service Commission, the Clerk of the Senate in respect of the Senate and the Clerk of the National Assembly in respect of the National Assembly;

CAP. 412C Section 68
68.
Responsibilities of accounting officers for national government entities, Parliament and the Judiciary
(1) An accounting officer for a national government entity, Parliamentary Service Commission and the Judiciary shall be accountable to the National Assembly for ensuring that the resources of the respective entity for which he or she is the accounting officer are used in a way that is—:Thank you,It says an accounting officer for a national government entity not government function, National bank is a government entity, NSSF is a national entity,NHIF is a national entity but Treasury,agriculture are National FUNCTIONS

(a) lawful and authorised; and
(b) effective, efficient, economical and transparent.

(2) In the performance of a function under subsection (1), an accounting officer shall—

(a) ensure that all expenditure made by the entity complies with subsection (1);
(b) ensure that the entity keeps financial and accounting records that comply with this Act;
(c) ensure that all financial and accounting records the entity keeps in any form, including in electronic form are adequately protected and backed up;
(d) ensure that all contracts entered into by the entity are lawful and are complied with;
(e) ensure that all applicable accounting and financial controls, systems, standards, laws and procedures are followed when procuring or disposing of goods and services and that, in the case of goods, adequate arrangements are made for their custody, safeguarding and maintenance;
(f) bring any matter to the attention of the Cabinet Secretary responsible for the entity, or the Chief Justice or the Speaker of the National Assembly if, in the accounting officer’s opinion, a decision or policy or proposed decision or policy of the entity may result in resources being used in a way that is contrary to subsection (1);
(g) prepare a strategic plan for the entity in conformity with the medium term fiscal framework and fiscal policy objectives of the national government;
(h)
prepare estimates of expenditure and revenues of the entity in conformity with the strategic plan referred to in paragraph (g);
(i) submit the estimates of the public entity which is not a state corporation to the Cabinet Secretary;
(j) submit the estimates of a public entity which is a state corporation to the Cabinet Secretary responsible for that state corporation who, after approving it, shall forward it to the Cabinet Secretary;
(k) prepare annual financial statements for each financial year within three months after the end of the financial year, and submit them to the Controller of Budget and the Auditor-General for audit, and in the case of a national government entity, forward a copy to the National Treasury;
(l) take appropriate measures to resolve any issues arising from audit which may remain outstanding;
(m) provide information on any fraud, losses, or any violation of subsection (1) and explanation for the actions taken to prevent a similar problem in future;
(n) provide the National Treasury and any other office, where relevant, with any information it may require to fulfil its functions under this Act; and
(o) in case of a national government entity, carry out such other functions as may be specified by the Cabinet Secretary.