ADVOKS GLOBAL · KENYA
Public Finance Management Act
175. Budget and budget process for urban areas or cities
Edition: 2026-09-25 · In force
175. Budget and budget process for urban areas or cities
(1)An urban area or city shall develop a strategic plan based on the integrated development plan that is consistent with the County Fiscal Strategy Paper.(2)The strategic plan along with any further guidelines from the County Treasury on the county budget process shall form a basis for development of the urban area’s or city’s budget proposals.(3)No later than the 30th August of every year, the County Treasury shall issue budget instructions to the urban areas or cities.(4)The instructions shall prescribe the manner, form and timing in which the budget requests shall be submitted and subsequently reported on.(5)The urban area or city shall on the basis of the instructions in subsections (3) and (4) prepare and submit budget requests to the County Treasury upon approval by the Board in sufficient time, in the case of cities and municipalities, for their approval as part of the annual county Appropriation Bill.(6)The budget estimates in subsection (5) shall include the current services budget, representing the cost of maintaining the urban area or city services at current levels.(7)The budget submission shall also contain new services requests, covering one-time expenditures for the construction and maintenance of facilities in the urban area’ or city.(8)The County Treasury shall evaluate the budget proposal and make recommendations to the urban area or city to enable the preparation of the itemized annual budget for consideration and approval by its Board.(9)In preparing the strategic plan in subsection (1) and the annual budget estimates in subsection (5), the accounting officer of an urban area or city—(b)for that purpose, may publish guidelines for public participation.(10)The Accounting Officer of each urban area or city shall—(a)publish and publicise the strategic plan within seven days following its adoption; and(b)publish and publicise the annual budget estimates within twenty one days after the county assembly has approved the budget estimates.