Chapter Twelve - Part 5. Budgets and Spending

Article 220. Form, Content and Timing of Budgets

Budgets of the national and county governments shall contain estimates of revenue and expenditure.

Article 221. Budget Estimates and Annual Appropriation Bill

The Cabinet Secretary responsible for finance shall submit to the National Assembly the budget estimates of the national government.

Article 222. Expenditure Before Annual Budget Is Passed

The National Assembly may authorise the withdrawal of money from the Consolidated Fund.

Article 223. Supplementary Appropriation

In any particular financial year, the national government may not spend under this Article more than ten per cent of the sum appropriated by Parliament.

Article 224. County Appropriation Bills

Each county government shall prepare and adopt its own annual budget and appropriation Bill.