Guidelines for the preparation of the "Mwananchi budget" (2018/19 - 2020/21). Council of Governors

These guidelines are prepared in accordance with the Constitution of Kenya and a requirement of Section 131 (6) of the Public Finance Management Act, 2012. The guidelines are intended to provide instructions to the County Executive Committee member for Finance and the officer in charge of public participation and civic education, on the procedures to follow in preparing and publishing the approved budget estimates for members of the public for the period 2018/19 -2020/21 into a Mwananchi (citizens) Budget. A citizens budget is a brief and simplified version of the budget and guide for the general public. It explains the contents of the Budget in simplified language. This is to ensure that Mwananchi at all levels, have a better understanding of the contents of the Budget. The guidelines provide the format and content for the brief and simplified budget estimates.