(2) The County Executive Committee member for finance shall ensure that there is public participation in the budget process.

126. County government to prepare development plan (1) Every county government shall prepare a development plan in accordance with Article 220(2) of the Constitution, that includes— (a) strategic priorities for the medium term that reflect the county government’s priorities and plans; (b) a description of how the county government is responding to changes in the financial and economic environment; (c) programmes to be delivered with details for each programme of— (i) the strategic priorities to which the programme will contribute; (ii) the services or goods to be provided; (iii) measurable indicators of performance where feasible; and (iv) the budget allocated to the programme; (d) payments to be made on behalf of the county government, including details of any grants, benefits and subsidies that are to be paid; (e) a description of significant capital developments; (f) a detailed description of proposals with respect to the development of physical, intellectual, human and other resources of the county, including measurable indicators where those are feasible; (g) a summary budget in the format required by regulations; and (h) such other matters as may be required by the Constitution or this Act.

(2) The County Executive Committee member responsible for planning shall prepare the development plan in accordance with the format prescribed by regulations. 82 [Rev. 2020] Public Finance Management No. 18 of 2012

(3) The County Executive Committee member responsible for planning shall, not later than the 1st September in each year, submit the development plan to the county assembly for its approval, and send a copy to the Commission on Revenue Allocation and the National Treasury.

(4) The County Executive Committee member responsible for planning shall publish and publicise the annual development plan within seven days after its submission to the county assembly.

127. County government to prepare cash flow projections (1) Not later than the 15th June of each financial year, every county government shall prepare an annual cash flow projection for the county for the next financial year, and submit the cash flow projection to the Controller of Budget with copies to the Intergovernmental Budget and Economic Council and the National Treasury.

(2) Regulations shall prescribe the format and content of the annual cash flow projections. 128. County Executive Committee member for finance to manage budget process at county government level

(1) The County Executive Committee member for finance shall manage the budget process for the county.

(2) Not later than the 30th August in each year, the County Executive Committee member for finance shall issue a circular setting out guidelines to be followed by all of the county government’s entities in the budget process.

(3) The County Executive Committee member for finance shall include in the circular— (a) a schedule for preparation of the budget, specifying the key dates by which the various processes are to be completed; (b) the methodology for the review and projection of revenues and expenditures; (c) key policy areas and issues to be taken into consideration when preparing the budget; (d) the procedures to be followed by members of the public who wish to participate in the budget process; (e) the format in which information and documents relating to the budget are to be submitted; (f) the information to be in conformity with standard budget classification systems as prescribed by regulations; and (g) any other information relevant to the budget process.