In accordance with the constitution (Article 220(2b) and the public finance management Act, 2012secction 128 (1,2,3 and 4) , the county executive committee member for finance shall manage the budget process of the county and subsequently issue a circular setting out guidelines to be followed by the county budgetary process. Further, the county treasury shall spear head the preparation of the annul budget for the county and co-ordinate the preparation of estimates of revenue and expenditure of the county government.

Download