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Budget Implementation Circular

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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).


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