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Budget Approval and Appropriation


The Budget Approval and Appropriation gives legal effect to the approved budget, assigning the authority and mandate to incur expenses and raise revenues to County Government Departments.


Upstream:  Budget Estimates

Downstream: Finance Bill, Implementation and Service Delivery


Based on what agreed with the County Assembly, the Executive makes needed changes and adjustments to the Budget and submits it to the County Assembly jointly with the Appropriation Bill for their approval.  The County Assembly reviews and approved the documents, authorizing county departments to incur expenses starting on July 1st.   Changes to tax rates, fees and licenses are implemented through the approval of a Finance Bill. 

For a more detailed description of the Budget Approval and Appropriation process, follow this link:

Budget Appropriation – Step-by-Step Description



Though less common than in the early years of Devolution, there are instances in which County Executive and Assembly don’t agree on the budget in time for the beginning of the new fiscal year. In those instances, a county temporarily operates under the previous years budget allocations to pay salaries and operations until an agreement and a formal new appropriation is approved



Laws and Regulations

Public Finance Management Act, 2012

Public Finance Management (County Government) Regulations 2015

Other Resources

National Treasury Circulars