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The county budget process in Kenya is a multi-stage procedure designed to ensure the effective allocation and utilization of financial resources for local development.As part of the devolution process, counties are required to create annual budgets that align with their development priorities and the needs of their citizens.

This video prepared by International Budget Partnership (IBP) Kenya explains the county budget process in Kenya.

MAJOR STAGES IN THE BUDGET-MAKING PROCESS AT THE COUNTY LEVEL 

  1. Formulation – Executive arm of government, public
  2. Approval – County Assembly
  3. Implementation- Executive
  4. Audit – County Assembly

MAJOR DOCUMENTS PRODUCED BY THE COUNTY GOVERNMENTS 

  1. Annual Development Plans
  2. County Budget Review and Outlook Paper
  3. Budget Estimates
  4. County Fiscal Strategy paper (CFSP) among others

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