4.3 County budget cycle in Kenya after devolution

TABLE 4.3 County budget cycle in Kenya after devolution

ANNUAL TARGET DATE ACTIVITY

August 30 County Budget Circular Issued • Budget Circular is issued by the CEC-MF from each county. • The Budget Circular must outline procedures for inviting the public to participate in the process.

September 1 County Integrated Development Plan Submitted • The CEC-MP submits the Development Plan to the County Assembly (CA) for approval. • A copy of the plan is sent to the CRA and National Treasury (NT). September 30 CBROP Submitted • The County Treasury (CT) prepares and submits the C-BROP to the CEC. • CEC must review and approve the C-BROP within 14 days of submission. December 31 • CRA makes recommendations on revenue sharing (vertical and horizontal). February 28 C-FSP Submitted • The CT prepares and submits the C-FSP to the CEC, allowing enough time for review and approval before submission to the CA by February 28. • The C-FSP is submitted to the CA for approval by February 28. • The CA must review and adopt within 14 days of submission. February 28 The CT submits the county’s debt management strategy to the CA. April 30 Budget Estimates Submitted • The CEC-MF submits the budget estimates to the CEC for approval before submitting it to the CA by April 30. • Budget estimates must be submitted with all supporting documents and draft bills.

June 15 • The CEC-MF, with approval from the CEC, submits the County Finance Bill to the CA, which sets out the revenue-raising measures for the county government, together with a policy statement expounding on those measures. • The CEC-MF prepares and presents comments on the budget estimates (by

May 15). The CG prepares and submits annual cash flow projections for the county to the CoB with copies to the IBEC and NT.

June 30 Budget Estimates Approval • The CA considers budget estimates and approves them, with or without amendments, in time for the relevant appropriation law or laws required to implement the budget to be passed by June 30. • The CA approves the Finance Bill by June 30 of each financial year.

June 30 • The CA approves the budget estimates and passes the Appropriation Bill. • After approval of the budget, the CEC-MF is expected to consolidate, publish, and publicize the budget within 21 days.

Source: World Bank 20202b. Note: CA = County Assembly; CBROP = County Budget Review and Outlook Paper; CEC = county executive committee; CEC-MF = CEC Member for Finance; CEC-MP = CEC Member for Planning; C-FSP = County Fiscal Strategy Paper; CG = County Government; CoB = Controller of Budget; CRA = Commission on Revenue Allocation; IBEC = Intergovernmental Budget and Economic Council.