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County Calendar

The functioning of county governments is regulated by clearly defined dates set in national laws.  You can picture the county calendar as three parallel and concurrent calendars:

  • one that guides decisions about future spending – Budgeting
  • one that guides this year’s spending and service delivery – Implementation
  • and one that looks back at what was done last year – Report and Audit

Budgeting - Making choices, by setting priorities and targets for next year

Based on CIDP priorities, reports on the status of ongoing projects and eventual new emerging priorities, the County approves the projects to be appraised, costed and funded in the next year (Annual Development Plan, ADP), then estimates past and future revenues and expenditures (CBROP) to set fiscal policies and prioritize resource allocations across sectors (CFSP ceilings).  Sectors will then prioritize and refine their programs within given ceilings to arrive at the final budget.  


Implementation - Counties spend this year on what was approved last year

Once received the legal mandate to raise revenue and spend (appropriation), county departments fine-tune their workplans, procurement plans, cash flow projections, set performance targets and provide services (budget implementation).  Quarterly reports allow for monitoring progress on spending and on key performance indicators to inform management adjustments and eventual supplementary appropriations.


Report and Audit – Look at what was spent (and how) last year to adjust and improve

The County Treasury submits the consolidated accounts and financial statements to the Office of the Auditor General (OAG) for review.  Within three months, OAG conducts financial and performance audits and sends the audit report to the County Assembly (CA).  Both the CA and OAG are mandated to publish the audit report/opinion on their websites.  The County Assembly has three months to debate the OAG report and act upon it to ensure issues are addressed by the County.  


Report Audit


The following are some key milestones along with the three calendars:





Report and Audit


Budget Circular

Appropriation/ Spending warrant

Procurement Plans

Work Plans

Performance Contracts

Prior Financial Year (FY) Quarter (Q)4 and draft Annual Report

Audit Preparation Memo


Draft Annual Development Plan (ADP)



Approved ADP (submitted to Assembly by Sept 1)

County Budget Review and Outlook Paper (Treasury send draft to CEC by September 30)


Annual Financial Statements


County Budget Review and Outlook Paper (submitted to Assembly by October 21)

Q1 Reports (Jul-Sept)






Audited Accounts and Report



Q2 Reports (Oct-Dec)

Performance Review

MTEF Sector Reports


County Fiscal Strategy Paper (submitted to Assembly by February 28)

County Debt Management Strategy


Audit Management Response?



Assembly debated and acted on Audit Report


Budget Estimates (submitted to Assembly by April 30)

(Citizen Budget)

Q3 Reports (Jan-Mar)



Draft Work Plans, Procurement Plans, Cashflow Forecasts



Budget Approval

Appropriation and Finance Bill

(before end of fiscal year, June 30)

Draft Q4 and Annual reports



Laws and Regulations:

The Public Finance Management Act, 2012

The Public Finance Management – County Government Regulations, 2015 

Other resources:

The National and County Budget Calendar, IBP, 2015