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Article 220. Form, Content and Timing of Budgets

(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.