Constitution of Kenya
220. Form, content and timing of budgets
Parent Category: Chapter Twelve - Public Finance
(1) Budgets of the national and county governments shall contain--
(a) estimates of revenue and expenditure, differentiating between recurrent and development expenditure;
(b) proposals for financing any anticipated deficit for the period to which they apply; and
(c) proposals regarding borrowing and other forms of public liability that will increase public debt during the following year.
(2) National legislation shall prescribe--
(a) the structure of the development plans and budgets of counties;
(b) when the plans and budgets of the counties shall be tabled in the county assemblies; and
(c) the form and manner of consultation between the national government and county governments in the process of preparing plans and budgets.