Home | Public Expenditure Management | Budgeting | Budget Preparation Circular

Budget Preparation Circular

 

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.

Other Resources

National Treasury Circulars