Machakos County Programme Based Budget 2025/2026

Abstract

Budget preparation is a highly regulated process by law. The prime legal framework guiding budget preparation is the Constitution of Kenya, 2010. Article 220 (2) states that national legislation shall prescribe: The structure of the development plans and budgets of counties. When the plans and budgets of the counties shall be tabled in the County assemblies; and; The form and manner of consultation between the National Government and County Governments in the process of preparing plans and budgets. Section 129 (2) of the PFM Act, 2012 stipulates that following approval of the budget estimates and supporting draft legislation by the County Executive Committee, the Executive Committee member for Finance shall: Submit to the County Assembly the budget estimates, supporting documents, and any other Bills required to implement the budget, except the Finance Bill, by the 30th April in that year; Ensure that the estimates submitted in subsection (a) are per the resolutions adopted by County Assembly on the County Fiscal Strategy Paper (CFSP).