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Constitution of Kenya, 2010
(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.

Budget estimates and
annual Appropriation
Bill.

221. (1) At least two months before the end of each financial
year, the Cabinet Secretary responsible for finance shall submit to
the National Assembly estimates of the revenue and expenditure of
the national government for the next financial year to be tabled in the
National Assembly.
(2) The estimates mentioned in clause (1) shall––
(a) include estimates for expenditure from the Equalisation
Fund; and
(b) be in the form, and according to the procedure, prescribed
by an Act of Parliament.
(3) The National Assembly shall consider the estimates
submitted under clause (1) together with the estimates submitted by
the Parliamentary Service Commission and the Chief Registrar of the
Judiciary under Articles 127 and 173 respectively.
(4) Before the National Assembly considers the estimates of
revenue and expenditure, a committee of the Assembly shall discuss and
review the estimates and make recommendations to the Assembly.
(5) In discussing and reviewing the estimates, the committee shall
seek representations from the public and the recommendations shall be
taken into account when the committee makes its recommendations to
the National Assembly.
(6) When the estimates of national government expenditure,
and the estimates of expenditure for the Judiciary and Parliament

Select target paragraph3