The Kitui county Assembly chambers.

On Thursday, 27th June, 2019 the House rejected the Second Kitui County Supplementary Budget in its entirety, three days to the end of the financial year 2018/2019.


The purpose for any supplementary budget is to allow for approved expenditure in unforeseen and unavoidable circumstances where no budget provision was made or unavoidable in circumstances where there is an existing budgetary provision which is inadequate according to Regulation 39 of the PFM (County Regulations), 2015.


According to Sec 135 of the PFMA, 2012 any county government may spend money that hasn’t been appropriated if the amount appropriated for any purpose under the County Appropriations Act is insufficient or a need arises for expenditure for a purpose for which no amount has been appropriated by the Act.

However, Sec 154 of the PFMA, 2012 prohibits an accounting officer from authorizing the transfer of an amount that is appropriated for capital expenditure except to defray other capital expenditure. In essence the second supplementary budget had proposed reallocation of funds from development to recurrent expenditure which is illegal.


Secondly, Regulation 25(1) (b) of the PFM (County Government) Regulations, 2015 states that the set county government’s expenditure on wages and benefits for its public officers shall not exceed 35% of the county government’s total revenue. The supplementary budget in question exceeded this threshold which was another illegality.


Therefore, because of these two reasons, the County Assembly which is the custodian of law in the county cannot be expected to approve any supplementary budget prepared against the law. It is an illegality and it was thus rejected.


Honourable Members of the County Assembly of Kitui do occasionally, when need arises, undertake local and foreign study tours as a way of researching on how situations/issues affecting other counties and countries are best handled. These study tours are selected carefully, objectively and in the best interest of our county. In approving the tours and after establishing the need for them, due process is strictly followed to ensure compliance with the law.


In this case, necessary approvals in accordance with the law were obtained by the Assembly before the expenditure in question was done. These are facts of the situation and any other information to the contrary can only be deemed untrue and aimed at confusing the public on the real issues as to why the supplementary budget was rejected by the Assembly.





5TH JULY, 2019



Facebook Comments Box