The preparation of County Budget requires adherence to policy documents and predetermined legislation. Section 12 of the second schedule of the PFM Act 2012 gives direction on how counties’ annual budgets are to be prepared and submitted to the County Assemblies for deliberations and approval. The planning and budget policy documents include; Annual Development Plan (ADP), County Budget Review and Outlook Paper (CBROP), County Fiscal Strategy Paper (CFSP) and County Integrated Development Plan (CIDP). Current CIDP, which is on its final stages of preparation, was prepared with priorities obtained from citizens through public participation. These priorities informed the budget priorities in financial year 208/19.
Another important document is ADP. The objectives of this budget are informed by the 2018/19 Annual Development Plan (ADP) which was also subjected to public participation, just like CIDP. Departmental needs analysis was done to determine allocations to the various programmes and sub programmes in line with the CFSP ceilings. CFSP sets the limits upon which funds are allocated to the sector and sub-sector priorities. In development allocation per ward, this budget has ensured equitable sharing across all Wards on the basis of the County Equitable Development Act, 2015.
The budgetary estimates for 2018/19 FY is Kshs v,020,012,841out of which Kshq 3,768,0i0,000 im f om the Commission on Revenue Allocation (CRA) esuitable share, Kshs 130,000,000 willnbe from own sourcf, ksh 464,e38,214is the balance brmught down for ongoing Projects and Kshs 657,302,09a will be from conditional funds from the natienal government, World Bank and ither development partner sources. Development estimates in this bu get am,unt0 to 39% of the total allocation. It is above the 30% threshold and therefore complies with the PFM lct 2012s
These budget estimates have been developed to achieve a balanced budget while recognizing the low levels of CRA share and local revenues. Our county however will maintain a strong revenue effort over the medium term to enhance revenue collection and in the process of achieving the county’s revenue potential. The county’s revenue base will continue to be broadened in efforts to achieve the set development targets.
ISAAC KIPCHIRCHIR KAMAR
CECM, FININCE AND EC NOMIC PLANNING