ADVOKS GLOBAL · KENYA
The Controller of Budget Regulations
6. Submission and review of county government and planning and budgeting documents
Edition: 2022-12-31 · In force
6. Submission and review of county government and planning and budgeting documents
(1)Within fourteen days of the approval or publication, a County Treasury shall submit the following documents to the Controller of Budget—(a)County Integrated Development Plan;(b)Annual Development Plan;(c)annual work plan for conditional grants;(d)County Budget Review and Outlook Paper;(e)County Debt Management Strategy Paper;(f)County Fiscal Strategy Paper;(g)An Act of County Assembly or subsidiary legislation establishing a fund in accordance with the Public Finance Management Act (Cap. 412A);(h)submitted budget estimates and Appropriation Bill in case of a Vote-on-Account;(i)approved budget estimates or Vote-on-Account;(l)Annual Cash Flow plan;(m)refund statement for unspent cash for the previous financial year;(n)documentary evidence that public participation was undertaken in the development of the planning and budget documents including a report from the County Budget and Economic Forum as provided for under section 137 of the Public Finance Management Act (Cap. 412A);(o)evidence of budget estimates uploaded in the financial management system prescribed by the National Treasury; and(p)names of authorized signatories for county exchequer account, their specimen signatures and relevant mandate numbers.(2)Where a supplementary budget is passed within a financial year, a County 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 a County 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 county government entity revises its planning and budget documents in any given financial year, the County Treasury shall submit the revised 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 a county 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 the Controller of Budget may require in ensuring compliance 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 Governor by a Governor-elect, the Deputy Governor or the Speaker of the County Assembly under Article 182(2) and (4) of the Constitution, the Assumption of Office of County Governor Committee shall submit a copy of the Committee’s report to the Controller of Budget within seven days after submitting the report to the County Assembly.