Form, content and timing of budgets

English

(1)Budgets of the national and county governments shall contain—

(a)estimates of revenue and expenditure, differentiating between recurrent and development expenditure;

(b)proposals for financing any anticipated deficit for the period to which they apply; and

(c)proposals regarding borrowing and other forms of public liability that will increase public debt during the following year.

(2)National legislation shall prescribe—

(a)the structure of the development plans and budgets of counties;

(b)when the plans and budgets of the counties shall be tabled in the county assemblies; and

(c)the form and manner of consultation between the national government and county governments in the process of preparing plans and budgets.

Kiswahili

Muundo, yaliyomo na wakati wa bajeti

(1)Bajeti za serikali ya kitaifa na serikali za kaunti zitajumuisha—

(a)makadirio ya mapato na matumizi, zikitofautisha matumizi ya kawaida na yale ya kimaendeleo;

(b)mapendekezo kuhusu jinsi upungufu wowote wa kifedha unaotarajiwa katika kipindi ambacho bajeti hizo zitatumika utashughulikiwa; na

(c)mapendekezo kuhusu kukopa na madeni yoyote ya umma ambayo yataongeza deni la umma katika mwaka utakaofuata

(2)Sheria za kitaifa zitatoa mwongozo kuhusu—

(a)muundo wa mipango ya maendeleo na bajeti za kaunti;

(b)wakati ambao mipango na bajeti za serikali za kaunti zitawasilishwa katika mabunge ya kaunti; na

(c)njia na namna ya mashauriano kati ya serikali ya kitaifa na serikali za kaunti katika mchakato wa kuandaa mipango na bajeti.