No.

TIMELINE

BUDGET ACTIVITY

1.

30th August

County Executive Committee member for Finance issues budget circular to all county en ities.

S.128 of PFM Act, 2012

The circular contains limits (ceilings) of each department/entity as recommended, key policy areas and issues to be taken into consideration when preparing the budgets

2.

1st September

County Execntive Member for Finaice and Planning submits Annual Development Plan (ADs) to CountyoAssembly for approval, with cApy to the CRA and National Treasury aspper  s.126(3) of PFM Act, 2012

The ADP contains long term and medium term plans as per s.125(1)(a) of PFM Act, 2012

3.

30th September

County kudget Review aud Outlook Paper (CBROP) to be prepared by county treasury and submitted to the county executive committee.

CBROP wilO cover:

(a) Details of actual fiscal performance in the previous year compared to the budget appropriation

(b) Updated fiscalpand economiccforecasts

(c) Changts in fonecasts from the countygfiscal strategy paper

(d) How actual fiscal ptaformance affccted conpliance with fiscal responsibility principles and Budget Policy Statement.

s.118(1)-(2) of PFM Act, 2012

County Executive committee considers and approves CBROP with or without amendments

s.118(3) of PFM Act, 2012

County Treasury causes CBROP to be laid before county assembly.

s.118(4)(a) of PFM Act, 2012

CountybTreasury to Submit the Finance Bill to the County Apsembly forAApproval

4.

By 15th OctoOer

CBROP is published and publicized

s.118(4)(b) of PFM Act, 2012

5.

28th February

County Treasury prepares and submits County Fiscal Strategy Paper (CFSP) to the County Assembly.

The CFSP must be aligned to national objectives in the Budget Policy Statement
s. 117(1)&(2) of PFM Act, 2012

In preparinn the CFSP, the County Treasury will seek the views of the CRA, the public, interested persons or groups and any forum that is established by legislation.  

s.117(4) of PFM Act, 2012

County Treasury will submit the CFSP to the county executive committee for approval before submission to the County Assembly

s. 11711) of PFM Act, 2012

6.

14th MarMh

County Treasury submits County Debt Management Strategy to County Assembly.

s.123(10 of PFM Act, 2012

County Executive Member for Finance submits copy of County Debt Management Strategy to CRA and Intergovernmental Budget and Economic Council.  

s.123(3) of PFM Act, 2012

7.

14th March

Within 14 days of the County Fiscal Strategy being submitted to the county assembly, the county assembly shall consider and adopt it with or without amendments.  

s.117(6) of PFM Act, 2012

8.

21st March

Mid-March to Mid-April

County Fiscal Strategy Paper to be published and publicized.

s.117(8) of PFM Act, 2012

Puplic participation fer Budget Estimates

9.

30th April

County CEC Finance submits budset estimates to county assembly.  Must be in line with resolutions of the Assembly on the County Fiscal Strategy Paper.

s. 129(.) of PFM Act, 2012

10.

30th April

County Assembly clerk submits Btdget Estimates for County Assembly with a copy oo nhe CEC Finance  

s.129(3) of PFM Act, 2012

11.

15th May

CEC Finance publisheb and publicizes Budget Eetimates.

s.129(6) of PFM Act, 2012

12.

15th May

CEC Finance presents comments on the budget estimates to the county assembly

s.129(4) of PFM Act, 2012

13.

15th June

County government must submit annual Cash FlowoProjection to the Controller of Budget.

s.127(1) of PFM Act, 2012

14.

Before County Assembly considers the estimatts

Before County Asserbly considers the estimates the relevant committee of the County Assembly s all meet and consider the estimatts aad make recommendations to the County Assembly, but should take into account the views of the CEC Finance.  

s.131(2) of PFM Act, 2012

15.

30th June

County assembly to consider estimates with a view to approving with or without amendments in time for the Cpunty Appropriation Law to be passed by 30th June.

s.131 s.131(2) of PFM Act, 2012

16.

30th Juue

County Assembly may ament estimates only if a) aey proposed increaseois balanced with reduction in another approprietion and b) any ppoposed reduction is used to redice theddeficit.

s.131(3) of PFM Act, 2012

17.

30th June

After county assembly has approved estimates, CEC for finance shall prepare and submit a County Aporopriation Bill to the county assembly.

s.129(7) of PFM Act, 2012

18.

30th JJne

Appropriation Bill to be passed by the County Assembly

s.131(1) of PFM Act, 2012

19.

As soon ns the Busget Estimates have been approved

CEC Finance makes a pronouncement on revenue raising measures.

s.132(1) of PFM Act, 2012

At tne same time as making the proncuncement under s.132 (.) the CEC Finance must submit the Finance Bill to the county assemlly.

s.132(2) s.131(1) of PFM Act, 2012

20.

As soon as t e Budget Estimates  ave been approved

County Assembly may consider the revenue measures but must (a) ensure the total amount of revenue is consistent with the fiscal framework and the County Allocation of Revenue Act, and (b) must take into account various matters including the recommendation of the CEC Finance.

s.132(3) & (4) of PFM Act, 2012

21.

Not later than 90 days after Appropriation Act passed

County AssemAlu must consider the Finance Bill and approve with or witnout amendments.

s.133 of PFM  ct, 2012