The County Treasury has concluded the coordination process for preparation of the secondSupplementary Budget, 2018/19. The Supplementary Budget was tabled before the CountyExecutive Committee and was duly approved. Section 135 (1) of the PFM Act, 2012, provides that a County Government may spend moneythat has not been appropriated if the amount appropriated for any purpose under the CountyAppropriation Act is insufficient or a need has arisen for expenditure for a purpose for which noamount has been appropriated by that Act, or money has been withdrawn from the CountyGovernment Emergency Fund. Sub section 2 of the same Act further provides that a County Government shall submit aSupplementary Budget in support of the additional expenditure for authority for spending undersubsection (1). Further, Section 154 of the same Act provides for the limited powers of the Accounting Officersto reallocate funds between programs or Sub- Votes, in the budget for a Financial Year. Regulation 39(5) of the PFM Act requires that Accounting Officers may seek SupplementaryBudget if the expenditure cannot be met by Budget reallocation under section 154 of the PFMAct. Premised on the aforementioned, the First Supplementary Budget, 2018/19, was preparedthrough involvement and Consultation with all Technical Departments. The basis for preparing itwas to address various issues among them:Realign the Budget to take care of emerging issues in various DepartmentsThe priority programmes and projects outlined in this Program Based Budget captures theprioritization of Countys expenditure which ensures allocation of scarce resources to thoseprograms which have greatest impact to the County citizens in terms of improving economicgrowth, increasing employment opportunities, reducing poverty and achieving equitabledistribution of resources. It provides the key priority programs to be funded in 2018/2019 and provides projected estimatesfor the medium term. To enhance efficiency and coordination, the budget has clearly definedoutcomes, priority objectives, expected outputs, and performance indicators for the definedprograms. To ensure prudency and transparency in the management of public resources the BudgetEstimates contained herein have adhered to the fiscal responsibility principles as set out insection 107 of the PFM Act 2012. Towards this end the County will employ greater transparency, effectiveness, efficiency and economy in the management of public resources

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