(8) As soon as practicable after the budget estimates and other documents have been submitted to the National Assembly under this section, the Cabinet Secretary shall publicise those documents.

(9) Upon approval of the budget estimates by the National Assembly, the Cabinet Secretary shall prepare and submit an Appropriation Bill of the approved estimates to the National Assembly. [Act No. 38 of 2016, s. 57.]

38. Submission of other budget documents to the National Assembly (1) The Cabinet Secretary shall submit to the National Assembly the following other budget documents for each financial year— (a) a budget summary that includes— (i) a summary of budget policies including policies on revenue, expenditure, debt and deficit financing; (ii) an explanation of how the budget relates to the fiscal responsibility principles and to the financial objectives; and (iii) a memorandum by the Cabinet Secretary explaining how the resolutions adopted by the National Assembly on the Budget Policy Statement under section 25(7) have been taken into account. (b) the format of the budget estimates shall include— (i) a list of all entities that are to receive funds appropriated from the budget of the national government; (ii) estimates of revenue allocated to, and expenditures projected from, the Equalisation Fund over the medium term, with an explanation of the reasons for those revenue allocations and expenditures and how these estimates comply with the policy developed by the Commission on Revenue Allocation under

Article 216(4) of the Constitution; (iii) all revenue allocations to county governments from the national government’s share in terms of Article 202(2) of the Constitution, including conditional and unconditional grants; (iv) all estimated revenue by broad economic classification; (v) all estimated expenditure, by vote and by programme, clearly identifying both recurrent and development expenditures; and (vi) an estimate of any budget deficit or surplus for the financial year and medium term and the proposed sources of financing; (c) information regarding loans made by the national government, including an estimate of principal, interest and other charges to be 35 No. 18 of 2012 Public Finance Management [Rev. 2020] received by the national government in the financial year in respect of those loans; (d) information regarding loans and guarantees made to and by the national government, including an estimate of principal, interest and other charges to be paid by the national government in the financial year in respect of those loans; (e) information regarding any payments to be made and liabilities to be incurred by the national government for which an appropriation Act is not required which shall include the constitutional or national legislative authority for any such payments or liabilities; and (f) a statement by the National Treasury specifying the measures taken by the national government to implement any recommendations made by the National Assembly with respect to the budget for the previous financial year or years.

(2) The nature of information that is to be presented in the budget estimates and the form of its presentation shall be prescribed in regulations and the regulations shall be tabled in Parliament for approval.

(3) The Cabinet Secretary shall ensure that the expenditure appropriations and the budget estimates in an appropriation Bill are presented in a way that— (a) is accurate, precise, informative and pertinent to budget issues; and (b) clearly identifies the appropriations by vote and programme.

39. National Assembly to consider budget estimates (1) The National Assembly shall consider the budget estimates of the national government, including those of Parliament and the Judiciary, with a view to approving them, with or without amendments, in time for the Appropriation Bill and any other relevant Bills, required to implement the budget to be assented to by the 30th June each year.

(2) Before the National Assembly considers the estimates of revenue and expenditure, the relevant committee of the National Assembly shall discuss and review the estimates and make recommendations to the National Assembly, taking into account the views of the Cabinet Secretary and the public on the proposed recommendations.

(3) The National Assembly may amend the budget estimates of the national government only in accordance with the Division of Revenue Act and the resolutions adopted with regard to the Budget Policy Statement ensuring that— (a) an increase in expenditure in a proposed appropriation is balanced by a reduction in expenditure in another proposed appropriation; or (b) a proposed reduction in expenditure is used to reduce the deficit.

(4) Where a Bill originating from a member of the National Assembly proposes amendments after passing the budget estimates and the appropriations Bill by Parliament, the National Assembly may only proceed in accordance with— (a) the Division of Revenue Act; (b) Article 114 of the Constitution; and (c) any increase in expenditure in a proposed appropriation is balanced by a reduction in expenditure in another proposed appropriation or any proposed reduction in expenditure is used to reduce the deficit. 36 [Rev. 2020] Public Finance Management No. 18 of 2012