ADVOKS GLOBAL · KENYA
Public Finance Management Act
108. County government deviation from financial objectives
Edition: 2026-09-25 · In force
108. County government deviation from financial objectives
(1)A county government may, with the approval of its county assembly, deviate from the financial objectives in the relevant County Fiscal Strategy Paper, but only on a temporary basis and only if the deviation is required because of a major natural disaster or some other significant unforeseen event.(2)If there is a change of county government, the new county government may deviate from the financial objectives in a County Fiscal Strategy Paper, but may not deviate from the fiscal responsibility objectives.(3)The County Treasury shall also provide a report to the county assembly regarding the deviation and its implication and shall include in the report—(a)information on the reasons and implication for the deviation;(b)proposals to address the deviation;(c)the time the deviation is estimated to last; and(d)the status of development projects initiated by the county government and if any projects have been stopped, the reasons for doing so.(4)The County Treasury shall publish and publicise the report not later than fifteen days after it has been submitted to the county assembly.