134. Action to be taken in case of delay in enacting County Appropriation Bill 135. County government to submit to county assembly supplementary budget in certain circumstances

136. Appropriation of money for county government purpose to lapse if unspent Establishment of Forum for consultation by county governments

137. Establishment of County Budget and Economic Forum for county budget consultation process Responsibilities of County Executive Committee Member for finance and functions of the county government in respect to public finances 7 No. 18 of 2012 Public Finance Management [Rev. 2020]

138. Conditions for receiving grants and donations by county government or its entities or third parties

139. Regulations on grant administration 140. Authority for borrowing by county governments 141. Obligations and restrictions with respect to county government borrowing

142. Borrowing by county government entities 143. Persons who are authorised to execute loan documents at county government level

144. County government may issue securities only if authorised by this Act 145. County government authorised to lend money

146. County government joint infrastructure investment Responsibilities of an accounting officer of a county assembly in management of public finances

147. Role of accounting officers in management of public finances Responsibilities of accounting officers of county governments and county government entities

148. Designation of accounting officers for county government entities by the County Executive Committee Member for finance