The Constitution of Kenya and Section 129 of the Public Finance Management Act, 2012, requires the County Executive Member for Finance to submit the Budget Estimates of the County Government for the following financial year by the 30th April in the format and content prescribed therein, together with other information and documents supporting the submitted estimates. Accordingly, the County Treasury has prepared the following information and documents to accompany the FY 2025/2026 budget estimates: Budget Summary that includes: A budget summary containing budget policies including policies on revenue, expenditure, debt and deficit financing. An explanation of how the budget relates to the fiscal responsibility principles and the financial objectives. A memorandum by the County Executive Committee member for Finance explaining how the resolutions adopted by the county assembly on the budget estimates have been taken into account. A statement by the County Executive member for finance specifying the measures taken by the county government to implement any recommendations made by the county assembly with respect to the budget for the previous financial year. Budget estimates that include: A list of all county government entities that are to receive funds appropriated from the budget of the county government. Estimates of revenue projected from the equitable share over the medium term. All revenue allocations from the national government over the medium term including conditional and unconditional grants. All other estimated revenue by broad economic classification. All estimated expenditure, by vote, and by programmes, clearly identifying both recurrent and development expenditures.