(4) A county government entity shall comply with the guidelines and, in particular, shall adhere to the key dates specified in the schedule referred to in subsection (3)(a).

129. County Executive Committee member to submit budget estimates and other documents to County Executive Committee for approval

(1) A County Executive Committee member for finance shall submit to the County Executive Committee for its approval— (a) the budget estimates and other documents supporting the budget of the county government, excluding the county assembly; and 83 No. 18 of 2012 Public Finance Management [Rev. 2020] (b) the draft Bills at county level required to implement the county government budget, in sufficient time to meet the deadlines prescribed by this section.

(2) Following approval by the County Executive Committee, the County Executive Committee member for finance shall— (a) submit to the county assembly the budget estimates, supporting documents, and any other Bills required to implement the budget, except the Finance Bill, by the 30th April in that year; and (b) ensure that the estimates submitted in subsection (a) are in accordance with the resolutions adopted by county assembly on the County Fiscal Strategy Paper.

(3) Each county assembly clerk shall prepare and submit to the county assembly the budget estimates for the county assembly and a copy shall be submitted to the County Executive Committee member for finance.

(4) The County Executive Committee member for finance shall prepare and present his or her comments on the budget estimates presented by the county assembly clerk.

(5) The County Executive Committee member for finance shall ensure that the budget process is conducted in a manner and within a timeframe sufficient to permit the participants in the process to meet the requirements of the Constitution and this Act.

(6) As soon as is practicable after the budget estimates and other documents have been submitted to the County Assembly under this section, the County Executive Committee member for finance shall publish and publicise the documents.

(7) Upon approval of the budget estimates by the county assembly, the County Executive Committee member for finance shall prepare and submit a County Appropriation Bill to the county assembly of the approved estimates.

130. County Executive Committee member for finance to submit budget documents to county assembly (1) The County Executive Committee member for finance shall submit to the county assembly the following documents in respect of the budget for every financial year— (a) a budget summary that includes— (i) a summary of budget policies including revenue, expenditure, debt and deficit financing; and (ii) an explanation of how the budget relates to the fiscal responsibility principles and the financial objectives; (iii) a memorandum by the County Executive Committee member for finance explaining how the resolutions adopted by the county assembly on the budget estimates have been taken into account; (b) budget estimates that include— (i) a list of all county government entities that are to receive funds appropriated from the budget of the county government; (ii) estimates of revenue projected from the Equalisation Fund over the medium term; 84 [Rev. 2020] Public Finance Management No. 18 of 2012 (iii) all revenue allocations from the national government over the medium term, including conditional and unconditional grants; (iv) all other estimated revenue by broad economic classification; (v) all estimated expenditure, by Vote, and by programme, clearly identifying both recurrent and development expenditures; (vi) information regarding loans made to the county government, including an estimate of principal, interest and other charges to be paid by that county government in the financial year in respect of those loans; (c) information relating to any payments and liabilities to be made or incurred by the county government for which an appropriation is not included in an Appropriation Act, together with the constitutional or national legislative authority for any such payments or liabilities; and (d) a statement by the County Executive Committee member for finance specifying the measures taken by the county government to implement any recommendations made by the county assembly with respect to the budget for the previous financial year.