KEY TIMELINES IN THE PLANNING AND BUDGETARY PROCESS.

By: Khalif Barkhadle,
Digital Journalist.

Published On: 21st May 2023

The two key laws that guide the county budgeting process are the Public Finance Management Act,2012, and the County Government Act, 2012.

● THE PUBLIC FINANCE MANAGEMENT
(PFM) ACT
Section 125 to Section 133:
Stipulate the county budgeting process

●THE COUNTY GOVERNMENTS
Section 102 to Section 115
Provide for the various county development
plans.

KEY TIMELINES IN THE PLANNING AND BUDGETARY PROCESS

Kenya's Financial Year begins on 1st July every year, by which time the budgets should be approved. In this regard, the PFM Act stipulates the timelines for the key steps leading up to 30th June.

● Every 5 years:
Development of the County Integrated Development Plan (CIDP).

● Every 10 years and
reviewed every 5 years :
Development of County Sectoral Plans (CSP) by each County Department.
It is reviewed by the county executive every five years with the…