ADVOKS GLOBAL · KENYA
The Controller of Budget Regulations
5. Submission and review of the national government planning and budgeting documents
Edition: 2022-12-31 · In force
5. Submission and review of the national government planning and budgeting documents
(1)Within fourteen days of approval or publication, the National Treasury shall submit the following planning and budget documents to the Controller of Budget—(b)Budget Review and Outlook Paper;(c)Debt Management Strategy Paper;(d)Budget Policy Statement;(e)approved budget estimates or Vote-on-Account;(f)submitted budget estimates and Appropriation Bill in case of a Vote-on-Account;(g)the Appropriation Act;(h)the Equalization Fund Appropriation Act;(j)Annual Cash Flow plan;(k)names of authorized signatories for national exchequer account and Equalization Fund account, their specimen signatures and relevant mandate number;(m)the Division of Revenue Act;(n)approved Cash Disbursement Schedules for County Governments;(o)the County Allocation of Revenue Act;(p)evidence that the approved budget estimates or Vote-on-Account has been uploaded in the financial management system prescribed by the National Treasury;(q)a report on unspent cash balances of the previous financial year in the Consolidated Fund and the accounts of national government entities;(r)a report by the National Treasury on adherence with advisories by Controller of Budget on budget issues; and(s)documentary evidence of public participation undertaken in the development of the planning and budget documents.(2)Where a supplementary budget is passed within a financial year, the National Treasury shall submit the following planning and budget documents to the Controller of Budget—(a)the relevant Supplementary Appropriation Act;(c)supplementary budget estimates approved by the National Assembly; and(d)evidence that the approved supplementary budget estimates has been uploaded in the financial management system prescribed by the National Treasury.(3)Where a national government entity revises its planning and budget documents in any given financial year, the Cabinet Secretary shall submit the documents to the Controller of Budget within fourteen days from the date of approval of revision.(4)Upon receipt of the documents, the Controller of Budget shall review the documents to ensure compliance with these Regulations and may—(a)within fourteen days, make recommendations to the national government entity on measures to improve budget implementation and such recommendation shall be binding on the entity and its public officers; and(b)request for any other information that is required in ensuring compliance of the planning and budget documents with the provisions of the Constitution and any other written law.(5)The Controller of Budget may use the documents submitted under this regulation to determine an approval of request for withdrawal of funds under Part II of these Regulations.(6)Where there is the assumption of the Office of President by a President-elect, the Deputy President or the Speaker of the National Assembly under Article 146(2) of the Constitution, the Assumption of Office of President Committee shall submit a copy of the Committee’s report to the Controller of Budget within seven days after submitting the report to Parliament.