Budget Cycle Timelines: Take part in How you are governed
Budget Cycle Timelines: Take part in How you are governed
| Date | Activity |
| August 30th | National treasury releases circular to all government agencies starting the process and setting out guidelines for public participation. The County Executive member for finance must also release a circular by this date doing the same at County level |
| September 1st | Counties must prepare and table a county development plan in the County Assembly by this date. The plan must be made public within 7 days |
| September 1st to February 15th | The National treasury and various ministries and Agencies undertake consultation with the public and other stakeholders. This can include sector hearing. Views from the public should feed into the formulation of the budget policy statement |
| January 1st | By January of every year, the commission on Revenue Allocation should submit its recommendation for the division of revenue between National and county government and among the counties, to the rest of the government. |
| February 15th | Cabinet Secretary for Finance to submit the Budget Policy Statement to Parliament. Also, the deadline for the debt management strategy paper, and the division of Revenue and County Allocation of revenue bills to go to parliament |
| February 28th | Deadline for budget policy statement to be approved by parliament. This is also deadline for the County Fiscal Strategy paper to be tabled in each County Assembly |
| March 1st | Deadline for budget policy statement to be made available to public. |
| March 16th | This is the deadline for passing the Division of Revenue and County Allocation of Revenue bills |
| April 30th | This is the deadline for Cabinet Secretary to submit the budget proposal, or Budget estimates to parliament. It is also the deadline for the Judiciary and the parliamentary services commission to submit their own budget parliament. This is also the date for the county budget proposal to be submitted to the County Assembly |
| May | This is likely when the Budget Committee will begin to hold public hearing on the budget. |
| May – June | This is when the Budget committee will table its recommendations on the budget in parliament |
| May 15th | This is the deadline for the Cabinet Secretary to give any comments on the Judiciary to give any comments on the Judiciary and parliamentary budget requests |
| June | The County Finance bill to authorize tax and revenue collection is tabled in parliament. A county Finance Bill to be tabled at this time in the County Assembly. |
| June 30th | This is the end of the financial year and the deadline for the Appropriation Bill to be passed by Parliament to authorize spending for the new year budget. |
| July | Sometimes in the latter half of July, the final approved budget estimates should be available to the public |
| November | Government must publish the Budget Review and Outlook paper, reviewing last year’s budget performance and this budget year’s initial forecast from the Budget policy statement in February. There is no deadline for the County Budget Review and Outlook paper, but it should be available around this time as well. |
| December 15th | Government must publish an implementation report on this first quarter of budget implementation from July-September no later than 45 days after the end of the quarter. |
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