(4) An authorisation given under subsection (2) remains in force for a period specified in it or, if no period is specified, until it is revoked by the National Treasury.

(5) The National Treasury may, in writing, revoke or vary an authorisation given under subsection (2).

14. Secondment of public officers by National Treasury to County Treasury (1) Subject to Articles 189 and 190 of the Constitution, the National Treasury may, upon request by the County Treasury, and for a period that shall be agreed, second to a County Treasury for purposes of capacity building, such number of officers as may be necessary for the County Treasury to better carry out its functions under this Act.

(2) A public officer seconded to a County Treasury under subsection (1), shall be deemed to be an officer of the County Treasury and shall be subject only to the direction and control of the County Treasury.

15. The National Treasury to enforce fiscal responsibility principles (1) The National Treasury shall manage the national government’s public finances in accordance with the Constitution, and the principles of fiscal responsibility set out in subsection (2).

(2) In managing the national government’s public finances, the National Treasury shall enforce the following fiscal responsibility principles— (a) over the medium term a minimum of thirty percent of the national and county governments budget shall be allocated to the development expenditure. (b) the national government’s expenditure on wages and benefits for its public officers shall not exceed a percentage of the national government revenue as prescribed by regulations; 22 [Rev. 2020] Public Finance Management No. 18 of 2012 (c) over the medium term, the national government’s borrowings shall be used only for the purpose of financing development expenditure and not for recurrent expenditure; (d) public debt and obligations shall be maintained at a sustainable level as approved by Parliament for the national government and the county assembly for county government; (e) fiscal risks shall be managed prudently; and (f) a reasonable degree of predictability with respect to the level of tax rates and tax bases shall be maintained, taking into account any tax reforms that may be made in the future.

(3) For the purposes of subsection (2)(c), short term borrowing shall be restricted to management of cash flows and in case of a bank overdraft facility it shall not exceed five per cent of the most recent audited national government revenue.

(4) The National Treasury shall ensure that the level of National Debt does not exceed the level specified annually in the medium term national government debt management strategy submitted to Parliament.

(5) Regulations made under this Act may add to the list of fiscal principles set out in subsection (2).

16. National government deviation from financial objectives (1) The national government may, with the approval of Parliament, deviate from the financial objectives in a Budget Policy Statement on a temporary basiswhere such deviation is necessitated by a major natural disaster or other significant unforeseen event.