Form, content and timing of budgets
National and county budgets must estimate revenue and spending, separating recurrent from development spending, and propose how to finance any deficit and any new borrowing. National law sets the structure and timing of county plans and budgets.
The official text
(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.
Summaries and answers are a plain-English guide written by Iam254, not legal advice. The official text is what counts. Official text: Constitution of Kenya, 2010, Kenya Law (National Council for Law Reporting), legislation as at 3 September 2010. It has not been amended since.