Public Finance Management Act

125. Stages in county government budget process

Edition: 2026-09-25 · In force

(1)The budget process for county governments in any financial year shall consist of the following stages—

(a)integrated development planning process which shall include both long term and medium term planning;

(b)planning and establishing financial and economic priorities for the county over the medium term;

(c)making an overall estimation of the county government’s revenues and expenditures;

(d)adoption of County Fiscal Strategy Paper;

(e)preparing budget estimates for the county government and submitting estimates to the count) assembly;

(f)approving of the estimates by the county assembly;

(g)enacting an appropriation law and any other laws required to implement the county government’s budget;

(h)implementing the county government’s budget; and

(i)accounting for, and evaluating, the county government’s budgeted revenues and expenditures.

(2)The County Executive Committee member for finance shall ensure that there is public participation in the budget process.