January 14, 2016


The International Budget Partnership (IBP) Kenya shared with the public the updated version of Kenya’s budget calendar. This budget map outlines key dates in Kenya’s National and County budget cycles from formulation to audit/oversight stages. In addition, it shows various budget documents that should be made available throughout the cycle. You can find the calendar here.

Very few Kenyans are aware of how the budget calendar looks like. In fact, all that most citizens know is that the Cabinet Secretary for Finance reads the national budget somewhere in the second quarter of the year. Indeed, most Kenyans don’t even know that they have a role to play in the development of the National and County Budget.

Below is a brief summary of the formulation part of the budget process which requires public participation on some levels.

The budget process has four parts: formulation, approval, implementation and audit/oversight.

The formulation has these events:

  • August 30: Circulars are issued to all government departments advising on how to prepare budgets for the year. The circulars also include the year’s budget formulation calendar and opportunities for public participation.
  • September 1: Counties table the Annual Development Plan which guides the budget-making process for the year. The plan is made public within 7 days.
  • October 21: After cabinet approval, the national and county Budget Review and Outlook Papers are tabled in the national and county assemblies.
  • January 1: This is the latest date that Commission of Revenue Allocation submits its recommendations on division of revenue across different levels of government.
  • February 15: The Budget Policy statement and the division of revenue and county allocation of revenue bills are submitted to parliament. The Debt Management Strategy Paper is tabled at national level.
  • February 28: The Budget Policy statement is to be approved by parliament. The County Fiscal Strategy Paper is tabled in the county assembly . The Debt Management Strategy Paper is tabled at county level.
  • March 14: County Fiscal Strategy Paper is approved by County Assembly.
  • April 30: National budget proposal is submitted to parliament. County budget proposal submitted to County Assembly.

In May, it is a legal requirement that the national and county assembly budget committees hold public hearings on the budget estimates.

June 30th marks the end of the financial year when the national and county appropriation Bills should have been approved by assemblies on both levels.

We should, as Kenyans, come out and participate where we are required to as it is our right to be a part of what is going on in our country.

The Open Institute calls upon all citizens to get involved and participate fully in the budget processes. We also acknowledge and applaud the efforts by The International Budget Partnership Kenya to make the budget and its processes easily accessible by the public thus creating more awareness.

Share this post:

Discover more articles