COUNTY ASSEMBLY OF MOMBASA

Constitution of Mombasa 2010

County Governments Act, 2014

Public Finance Management Act, 2012

Reference Provision Standing Order Remarks

1.COUNTY SECTORAL REPORTS
County A County department shall develop a ten-year county Not Applicable
Govt. Act sectoral plan as component parts of the county integrated
Sect.109 development plan.
(1)
Sect.109 The County sectoral plans shall be:
(2)
(a) Programme based
(b) the basis for budgeting and performance
management
(c) reviewed every five years by the county executive
and approved by the county assembly, but updated
annually
2.COUNTY SPATIAL REPORTS
County There shall be a ten-year county GIS based database system
Govt. Act spatial plan for each county, which shall be a component
Sect. 110 part of the county integrated development plan providing:
(1)
(a) a spatial depiction of the social and economic
development Programme of the county as
articulated in the integrated county development
plan
(b) clear statements of how the spatial plan is linked to
the regional, national and other county plans
(c) clear clarifications on the anticipated sustainable
development outcomes of the spatial plan
Sect.110(2) The spatial plan, which shall be spatial development
framework for the county, shall:
(a) give effect to the principles and objects contained
in sections 102 ((a)integrate national values in all
processes and concepts;
(b) protect the right to self-fulfillment within the
county communities and with responsibility to
future generations; (c) protect and integrate rights
and interest of minorities and marginalized groups
and communities (d)protect and develop natural
resources in a manner that aligns national and
county governments policies; (e) align county
financial and institutional resources to agreed
 policy objectives and programmes; (f) engender
effective resource mobilization for sustainable
development; (g) promote the pursuit of equity in
resource allocation within the county; (h) provide a
platform for unifying planning, budgeting,
financing, programme implementation and
performance review; and (i) serve as a basis for
engagement between county government and the
citizenry, other stakeholders and interest groups.)
and 103 ((a)ensure harmony between national,
county and sub-county spatial planning
requirements; (b) facilitate the development of a
well-balanced system of settlements and ensure
productive use of scarce land, water and other
resources for economic, social, ecological and other
functions across a county; (c) maintain a viable
system of green and open spaces for a functioning
eco-system; (d) harmonize the development of
county communication system, infrastructure and
related services; (e) develop urban and rural areas
as integrated areas of economic and social activity;
(f) provide the preconditions for integrating under-
developed and marginalized areas to bring them to
the level generally enjoyed by the rest of the
county; (g) protect the historical and cultural
heritage, artefacts and sites within the county; and
(h) make reservations for public security and other
critical national infrastructure and other utilities
and services; (i) work towards the achievement and
maintenance of a tree cover of at least ten per cent
of the land area of Kenya as provided in Article 69
of the Constitution; and (j) develop the human
resource capacity of the county)
(b) set out objectives that reflect the desired spatial
form of the county taking into account the
development programme of the county as
articulated in its county integrated development
plan
(c) contain strategies and policies regarding the
manner in which the objectives referred to in
paragraph (b), which strategies and policies shall—
(i) indicate desired patterns of land use within the
county; (ii) address the spatial construction or
reconstruction of the county; (iii) provide strategic
guidance in respect of the location and nature of
development within the county; (iv) set out basic
guidelines for a land use management system in
the county taking into account any guidelines,
 regulations or laws as provided for under Article
67(2)(h) of the Constitution; (v) set out a capital
investment framework for the county’s
development programs; (vi) contain a strategic
assessment of the environmental impact of the
spatial development framework (vii) identify
programs and projects for the development of land
within the county; and (viii) be aligned with the
spatial frameworks reflected in development the
integrated development plans of neighboring
counties
(d) shall indicate where public and private land
development and infrastructure investment should
take place
(e) shall indicate desired or undesired utilization of
space in a particular area
(f) may delineate the urban edges of the
municipalities within its jurisdiction and
mechanisms of dealing with the rural urban
interfaces
(g) shall identify areas where strategic intervention is
required
(h) shall indicate areas where priority spending is
required
(i) clear clarifications on the anticipated sustainable
development outcomes of the spatial plan
(j) shall indicate the areas designated to conservation
and recreation
Sect.110(3) Each county spatial plan shall be developed by the county
executive committee and approved by the respective
county assemblies in accordance with procedures approved
by the respective county assembly.
Sect.110(4) Each county spatial plan shall be reviewed every five years
and the revisions approved by the respective county
assemblies.
3. CITY OR MUNICPAL PLANS
County For each city and municipality there shall be the following
Govt. Act plans
Sect.111(1)
(a) City or municipal land use plans
(b) City or municipal building and zoning plans
(c) City or urban area building and zoning plans
(d) location of recreational areas and public facilities
Sect.111(2) A city or municipal plans shall be the instrument for
development facilitation and development control within
the respective city or municipality
Sect.111(3) A city or municipal plan shall, within a particular city or
 municipality, provide for:
(a) functions and principles of land use and building
plans
(b) location of various types of infrastructure within
the city or municipality
(c) development control in the city or municipality
within the national housing and building code
framework
Sect.111(4) City or municipal land use and building plans shall be
binding on all public entities and private citizens operating
within the particular city or municipality
Sect.111(5) City or municipal land use and building plans shall be the
regulatory instruments for guiding and facilitating
development within the particular city or municipality
Sect.111(6) Each city or municipal land use and building plan shall be
reviewed every five years and the revisions approved by
the respective county assemblies
4.COUNTY INTEGRATED DEVELOPMENT PLAN
County There shall be a five-year county integrated development
Govt. Act plan for each county which shall have:
Sect.108(1)
(a) clear goals and objectives
(b) an implementation plan with clear outcomes
(c) provisions for monitoring and evaluation
(d) clear reporting mechanisms
Sect.108(2) Each county integrated development plan shall at least
identify:
(a) the institutional framework, which shall include an
organization chart, required for— (i) the
implementation of the integrated development
plan; and (ii) addressing the county’s internal
transformation needs
(b) as informed by the strategies and programmes set
out in the plan— (i) any investment initiatives in
the county; (ii) any development initiatives in the
county, including infrastructure, physical, social,
economic and institutional development; (iii) all
known projects, plans and programs to be
implemented within the county by any organ of
state; and (iv) the key performance indicators set
by the county
Sect.108(3) An integrated development plan shall:
(a) have attached to it maps, statistics and other
appropriate documents
(b) refer to maps, statistics and other appropriate
documents that are not attached but held in a GIS
based database system
 NB: Provided that the plans under paragraphs (a) and (b)
are open for public inspection at the offices of the county in
question.
Sect.108(4) A resource mobilization and management framework shall
be reflected in a county’s integrated development plan and
shall at least:
(a) include the budget projection required under the
law governing county government financial
management
(b) indicate the financial resources that are available
for capital project developments and operational
expenditure
(c) include a financial strategy that defines sound
financial management and expenditure control: as
well as ways and means of increasing revenues and
external funding for the county and its
development priorities and objectives, which
strategy may address the following— (i) revenue
raising strategies; (ii) asset management strategies;
(iii) financial management strategies; (v) capital
financing strategies; vi) operational financing
strategies; and (vii) strategies that would enhance
cost-effectiveness
5.ANNUAL DEVELOPMENT PLAN
PFM ACT Every county government shall prepare a development plan
Sect.126(1) in accordance with Article 220(2) of the Constitution, that
includes:
(a) strategic priorities for the medium term that reflect
the county government's priorities and plans
(b) a description of how the county government is
responding to changes in the financial and
economic environment;
(c) programmes to be delivered with details for each
programme of— (i) the strategic priorities to which
the programme will contribute; (ii) the services or
goods to be provided; (iii) measurable indicators of
performance where feasible; and (iv) the budget
allocated to the programme
(d) payments to be made on behalf of the county
government, including details of any grants,
benefits and subsidies that are to be paid
(e) a description of significant capital developments
(f) a detailed description of proposals with respect to
the development of physical, intellectual, human
and other resources of the county, including
measurable indicators where those are feasible
(g) a summary budget in the format required by
 regulations
(h) such other matters as may be required by the
Constitution or this Act
Sect.126(2) The County Executive Committee member responsible for
planning shall prepare the development plan in accordance
with the format prescribed by regulations
Sect.126(3) The County Executive Committee member responsible for
planning shall, not later than the 1st September in each
year, submit the development plan to the county assembly
for its approval, and send a copy to the Commission on
Revenue Allocation and the National Treasury
Sect.126(4) The County Executive Committee member responsible for
planning shall publish and publicize the annual
development plan within seven days after its submission to
the county assembly.
6. COUNTY BUDGET REVIEW AND OUTLOOK PAPER
PFM ACT A County Treasury shall:
Sect.118(1)
(a) prepare a County Budget Review and Outlook
Paper in respect of the county for each financial
year
(b) submit the paper to the County Executive
Committee by the 30th September of that year
Sect.118(2) In preparing its county Budget Review and Outlook Paper,
the County Treasury shall specify:
(a) the details of the actual fiscal performance in the
previous year compared to the budget
appropriation for that year
(b) the updated economic and financial forecasts with
sufficient information to show changes from the
forecasts in the most recent County Fiscal Strategy
Paper
(c) information on— (i) any changes in the forecasts
compared with the County Fiscal Strategy Paper; or
(ii) how actual financial performance for the
previous financial year may have affected
compliance with the fiscal responsibility principles,
or the financial objectives in the County Fiscal
Strategy Paper for that financial year; and 104 No.
18 Public Finance Management 2012 (d) reasons
for any deviation from the financial objectives in
the County Fiscal Strategy Paper together with
proposals to address the deviation and the time
estimated for doing so
(d) reasons for any deviation from the financial
objectives in the County Fiscal Strategy Paper
together with proposals to address the deviation
 and the time estimated for doing so
Sect.118(3) The County Executive Committee shall consider the County
Budget Review and Outlook Paper with a view to approving
it, with or without amendments, within fourteen days after
its submission
Sect.118(4) Not later than seven days after the County Budget Review
and Outlook Paper is approved by the County Executive
Committee, the County Treasury shall:
(a) arrange for the Paper to be laid before the County
Assembly
(b) as soon as practicable after having done so, publish
and publicize the Paper.
7.COUNTY FISCAL STRATEGY PAPER
PFM ACT The County Treasury shall prepare and submit to the
Sect.117(1) County Executive Committee the County Fiscal Strategy
Paper for approval and the County Treasury shall submit
the approved Fiscal Strategy Paper to the county assembly,
by the 28th February of each year.
Sect.117(2) The County Treasury shall align its County Fiscal Strategy
Paper with the national objectives in the Budget Policy
Statement.
Sect.117(3) In preparing the County Fiscal Strategy Paper, the County
Treasury shall specify the broad strategic priorities and
policy goals that will guide the county government in
preparing its budget for the coming financial year and over
the medium term
Sect.117(4) The County Treasury shall include in its County Fiscal
Strategy Paper the financial outlook with respect to county
government revenues, expenditures and borrowing for the
coming financial year and over the medium term
Sect.117(5) In preparing the County Fiscal Strategy Paper, the County
Treasury shall seek and take into account the views of:
(a) the Commission on Revenue Allocation
(b) the public
(c) any interested persons or groups
(d) any other forum that is established by legislation.
Sect.117(6) Not later than fourteen days after submitting the County
Fiscal Strategy Paper to the county assembly, the county
assembly shall consider and may adopt it with or without
amendments
Sect.117(7) The County Treasury shall consider any recommendations
made by the county assembly when finalizing the budget
proposal for the financial year concerned
Sect.117(8) The County Treasury shall publish and publicize the County
Fiscal Strategy Paper within seven days after it has been
submitted to the county assembly.
Sect.107(1) A County Treasury shall manage its public finances in
 accordance with the principles of fiscal responsibility set
out in subsection (2), and shall not exceed the limits stated
in the regulations.
Sect.107(2) In managing the county government's public finances, the
County Treasury shall enforce the following fiscal
responsibility principles:
(a) the county government's recurrent expenditure
shall not exceed the county government's total
revenue
(b) over the medium term a minimum of thirty percent
of the county government's budget shall be
allocated to the development expenditure
(c) the county government's expenditure on wages
and benefits for its public officers shall not exceed a
percentage of the county government's total
revenue as prescribed by the County Executive
member for finance in regulations and approved by
the County Assembly
(d) over the medium term, the government's
borrowings shall be used only for the purpose of
financing development expenditure and not for
recurrent expenditure
(e) the county debt shall be maintained at a
sustainable level as approved by county assembly
(f) the fiscal risks shall be managed prudently
(g) a reasonable degree of predictability with respect
to the level of tax rates and tax bases shall be
maintained, taking into account any tax reforms
that may be made in the future
Sect.107(3) For the purposes of subsection (2) (d), short term
borrowing shall be restricted to management of cash flows
and shall not exceed five percent of the most recent
audited county government revenue
Sect.107(4) Every county government shall ensure that its level of debt
at any particular time does not exceed a percentage of its
annual revenue specified in respect of each financial year
by a resolution of the county assembly.
Sect.107(5) The regulations may add to the list of fiscal responsibility
principles set out in subsection (2).
8.BUDGET ESTIMATES
PFM ACT The County Executive Committee member for finance shall Sect.235. (1) The
Sect.130(1) submit to the county assembly the following documents in Cabinet Secretary
respect of the budget for every financial year responsible for
Finance, the
Accounting
Officer of the
Parliamentary
Service
Commission and
the Chief
Registrar of the
Judiciary shall,
not later than
30th April,
respectively
submit to the
National
Assembly Budget
Estimates and
related
documents
specified in law
for the National
Government, the
Judiciary and
Parliament
(2) The Estimates
and related
documents
submitted under
Paragraph (1)
shall be tabled
174 in the
National
Assembly within
three days of
submission.
(3) Upon being
laid before the
House, the
Estimates shall be
deemed to have
been committed
to each
Departmental
Committee
without question
put, for each such
committee to
deliberate upon
according to their
respective
mandates.
(4) Each
Departmental
Committee shall
consider, discuss
and review the
Estimates
according to its
mandate and
submit its report
and
recommendations
to the Budget and
Appropriations
Committee within
twenty-one days,
after being laid
before the House.
(5) The Budget
and
Appropriations
Committee shall
discuss and
review the
Estimates and
make
recommendations
to the National
Assembly, taking
into account the
recommendations
of the
Departmental
Committees, the
views of the
Cabinet Secretary
and the public.
(6) The House
shall, on a
motion, that “This
House adopts the
Report of the
Budget and
Appropriations
Committee on the
Budget Estimates
for the National
Government, the
Judiciary and
Parliament tabled
in the House on
 ….,” consider the
Report and adopt
it with or without
amendments.
(7) (7) Upon the
House resolution
on the Report- (a)
the
recommendation
for increase or
reduction on any
particular Vote as
resolved by the
House will serve
as notice of
intention by the
Chairperson of
the Budget and
Appropriations
Committee to
move the
particular
amendments on
the concerned
Vote in the
Committee of
Supply. (b) the
Speaker may
require that an
appropriate
Addendum be
made to the
Estimates as
tabled to reflect
the amendments
made by the
House on the
Estimates or
respective Votes.
(a) a budget summary that includes— (i) a summary of
budget policies including revenue, expenditure,
debt and deficit financing; and (ii) an explanation of
how the budget relates to the fiscal responsibility
principles and the financial objectives; (iii) a
memorandum by the County Executive Committee
member for finance explaining how the resolutions
adopted by the county assembly on the budget
estimates have been taken into account
 (b) budget estimates that include— (i) a list of all
county government entities that are to receive
funds appropriated from the budget of the county
government; (ii) estimates of revenue projected
from the Equalization Fund over the medium term;
(iii) all revenue allocations from the national
government over the medium term, including
conditional and unconditional grants;(iv) all other
estimated revenue by broad economic
classification; (v) all estimated expenditure, by
Vote, and by programme, clearly identifying both
recurrent and development expenditures; (vi)
information regarding loans made to the county
government, including an estimate of principal,
interest and other charges to be paid by that
county government in the financial year in respect
of those loans
(c) information relating to any payments and liabilities
to be made or incurred by the county government
for which an appropriation is not included in an
Appropriation Act, together with the constitutional
or national legislative authority for any such
payments or liabilities
(d) a statement by the County Executive Committee
member for finance specifying the measures taken
by the county government to implement any
recommendations made by the county assembly
with respect to the budget for the previous
financial year.
County approve the budget and expenditure of the county
Govt. Act government in accordance with Article 207 of the
Sect. 8(c) Constitution, and the legislation contemplated in Article
220(2) of the Constitution, guided by Articles 201 and 203
of the Constitution