ADVOKS GLOBAL · KENYA
Public Finance Management Act
117. County Treasury to prepare County Fiscal Strategy Paper
Edition: 2026-09-25 · In force
117. County Treasury to prepare County Fiscal Strategy Paper
(1)The County Treasury shall prepare and submit to the County Executive Committee the County Fiscal Strategy Paper for approval and the County Treasury shall submit the approved Fiscal Strategy Paper to the county assembly, by the 7th March of each year.(2)The County Treasury shall align its County Fiscal Strategy Paper with the national objectives in the Budget Policy Statement.(3)In preparing the County Fiscal Strategy Paper, the County Treasury shall specify the broad strategic priorities and policy goals that will guide the county government in preparing its budget for the coming financial year and over the medium term.(4)The County Treasury shall include in its County Fiscal Strategy Paper the financial outlook with respect to county government revenues, expenditures and borrowing for the coming financial year and over the medium term.(5)In preparing the County Fiscal Strategy Paper, the County Treasury shall seek and take into account the views of—(a)the Commission on Revenue Allocation;(c)any interested persons or groups; and(d)any other forum that is established by legislation.(6)Not later than twenty-one days after submitting the County Fiscal Strategy Paper to the county assembly, the county assembly shall consider and may adopt it with or without amendments.(7)The County Treasury shall consider any recommendations made by the county assembly when finalising the budget proposal for the Financial year concerned.(8)The County Treasury shall publish and publicise the County Fiscal Strategy Paper within seven days after it has been submitted to the county assembly.