ADVOKS GLOBAL · KENYA
Public Finance Management Act
131. County Assembly to consider budget estimates
Edition: 2026-09-25 · In force
131. County Assembly to consider budget estimates
(1)The county assembly shall consider the county government budget estimates with a view to approving them, with or without amendments, in time for the relevant appropriation law and any other laws required to implement the budget to be passed by the 30th June in each year.(2)The County Executive Committee member for finance shall submit to the County Assembly, on or before 30th April, the County Finance Bill setting out the revenue measures for the County Government together with a policy statement expounding on those measures.(2A)Upon submission of the County Finance Bill under subsection (1), the relevant committee of the County Assembly shall introduce the Bill in the County Assembly.(2B)The recommendation of the County Executive Committee member for finance shall be included in a report of the Committee and tabled in the County Assembly.(2C)The County Assembly shall consider and pass the County Finance Bill in time for it to be presented for assent by 30th June each year.(3)An amendment to the budget estimates may be made by the county assembly only if it is in accordance with the resolutions adopted regarding the County Fiscal Strategy Paper and if—(a)any increase in expenditure in a proposed appropriation, is balanced by a reduction in expenditure in another proposed appropriation; and(b)any proposed reduction in expenditure is used to reduce the deficit.(4)Where a Bill originating from a member of a county assembly proposes amendments after the passing of budget estimates and the Appropriations Bill by the county assembly, the county assembly may proceed in accordance with the resolutions adopted regarding the County Fiscal Strategy Paper and ensure—(a)an increase in expenditure in a proposed appropriation is balanced by a reduction in expenditure in another proposed appropriation; or(b)a proposed reduction in expenditure is used to reduce the deficit.(5)Not later than twenty-one days after the county assembly has approved the budget estimates, the County Treasury shall consolidate the estimates and publish and publicise them.(6)The County Executive Committee member for finance shall take all reasonably practicable steps to ensure that the approved budget estimates are prepared and published in a form that is clear and easily understood by, and readily accessible to, members of the public.