THE COUNTY BUDGET PROCESS IN KENYA Introduction A budget is an estimate of the amount of funds expected to implement a project. The county government act requires each count to develop a pal to facilitate the development that is the basis for all budgeting and spending in a county. 1 Plans are the basis for budget and management of funds. Budgets provide an outline of the funds expected to implement a project. Without reasonable financial resources, a county cannot development sustainably. 2 Finances are crucial for development, by funding the project, but an even more important aspect is making a plan around the available financial resources. The budget is crucial since it helps the county manage the funds available sparingly for the benefit of the constituents. Societal concerns are addressed using projects financed by a budget. A budget should reflect the issues of a particular society be it unemployment, health care, infrastructure or education. The budget making process in spear headed by the financial unit of government, who have delegated duties from the elected representatives. At the county level, the board prepares annual estimates of expenditure of the county assembly service and exercises budgetary control over services, 3 while the county assembly approves the budget and expenditure of the county government, 4 in accordance with the Constitution and the County Governments Act. The board of the county assembly constitutes, the Speaker of the county assembly, as chair, a vice-chair elected by the Board from the two nominated members of the county assembly. The members nominated by the political parties to represent them in the county assembly, are according to their proportion of members in the county assembly, and one man and one woman experienced in public affairs but not of the assembly. 5 The budget process 1 The county government act, S. 104 read in conjunction with S. 107 2 P. J. Borchers, Budgets, 35 U. Tol. L. Rev. 19 (2003) at p. 19 [Content downloaded from Hein Online] 3 The county Governments Act, S.12 4 The County Governments Act, S. 8 The county assembly shall [c] approve the budget and expenditure of the county government in accordance with Article 207 of the Constitution, and the legislation contemplated in Article 220(2) of the Constitution, guided by Articles 201 and 203 of the Constitution. 5 The county governments act, S. 12
A budget takes 30 months to formulate and implement. This is because there are various stages to the budgeting process that over lapse. This can be confusing especially since the financial calendar and the ordinary calendar are completely different. In the financial calendar, beginning 1 st July every year and ending 30 th June, two years later. At the end of the financial year, the budget is read out to the public, so it may commence the next day. At this time, the minister of finance presents the budget outside in a brief case usually in a televised event. In between the commencement and the end of the financial year, the budget is being prepared at various stages, the formation, approval, implementation and audit stages.
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- Summer '20
- Dr joseph
- Government, Federal government of the United States, National Assembly, County, County Budget Review