The Budget Preparation Circular triggers the start of the county’s formal budget preparation process for the forthcoming year, including the process for identifying and prioritizing spending priorities over the forthcoming three-year Medium-Term Expenditure Framework (MTEF) period
Linkages
Upstream: National Budget Preparation Circular
Downstream: County Budget Calendar
Step by Step Description
- The County Finance and Economic Planning reviews the previous year’s budget process and the national government’s latest Budget Preparation circular and calendar
- The County Finance and Economic Planning develops the County Circular and circulates it to CECs, Departments, County Assembly, and other county government entities before August 30th (statutory deadline).
- By the same deadline, the Circular is published on the County website for public accessibility
Resources
Laws and Regulations
Public Finance Management Act, 2012
Public Finance Management (County Government) Regulations 2015
Guidelines and Tools
County Budget Operational Manual. National Treasury, 2014.