11. (1) The regulations may contain provisions of a savings or transitional nature, not inconsistent with this Schedule, consequent on the enactment of this Act. (2) Any such provision may, if the regulations so provide, take effect from the date of assent to the Act concerned or a later date. (3) To the extent to which any such provision takes effect from a date that is earlier than the date of its publication in the Gazette, the provision does not operate so as— (a) to affect, in a manner prejudicial to any person (other than the national government or any of its entities or a county government or any of its entities), the rights of that person existing before the date of its publication; or The Public Finance Management Act, 2012 186 (b) to impose liabilities on any person (other than the national government or any of its entities or a county government or any of its entities) in respect of anything done or omitted to be done before the date of that publication. Timeline for implementation of program budget.

12. (1) The implementation of programme budgets shall commence in 2013/14 financial year for the national government and in the 2014/15 financial year for the county governments constituted under Chapter eleven of the Constitution. Issues relating to repeal of the Local Government Act. Cap. 265. 13. All issues that may arise on the repeal of the Local Government Act by the County Government Act, that are related to this Act, shall be dealt with and discharged by the body responsible for matters relating to transition. Cash disbursement to county governments. 14. For the period in between the first general elections under the Constitution and the end of the first financial year following the first general elections, cash disbursements to the county governments shall be on quarterly basis and in accordance with the transfer of functions to county governments. Existing public offices of the Accountant-General and Internal Auditor- General. No. 5 of 2004.

15. On the commencement of this Act, the public service offices of the Accountant-General and the Internal Auditor- General established under the Government Financial Management Act (now repealed) shall continue in existence as offices of the National Treasury established under section 11(2)(c) of this Act. Existing debt limit. Cap. 422. 16. Despite the repeal of the External Loans and Credit Act by this Act, the debt limit set by the National Assembly as in existence at the commencement of this Act, shall continue in effect until such time as the National Assembly sets another debt limit under section 50(2) of this Act.