The Budget Implementation Circular, issued by County Finance and Economic Planning at the beginning of the fiscal year following budget appropriation, provides practical guidance and instructions to departments on budget implementation, including exchequer releases, cashflow, procurement, payroll, asset and project management, commitment control and budget revisions (supplementary estimates).
Linkages
Upstream: Budget Estimates, Budget Appropriation
Downstream: Work Plan, Procurement Plan, Cash Flow Forecast; Exchequer, Procurement, Asset and Liability Management, Internal Audit, Commitment Control, Revised Estimates
Description
Following passage of the Budget Appropriation law, County Finance and Economic Planning reviews the previous year’s budget implementation experience and any new guidance in the latest Budget Implementation Circular issued by the National Treasury, and then develops the county’s Budget Preparation Circular. This circular is shared with CECs, Departments, County Assembly, and other county government entities immediately prior to, or within, the first month of the fiscal year. It may also be published on the County website for public accessibility.
Resources
Guidelines and Tools
County Budget Operational Manual. National Treasury, 2014.
