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"content": "Hon. Members, you will recall that I promised to give directions in relation to a point of order raised by the hon. Member for Gwassi, alleging a failure by the Minister for Finance to table Estimates of Revenue and expenditure for the Financial Year 2012/2013 in compliance with Article 221 of the Constitution. The issues which arise from Mr. Mbadi’s point of order and supplemented by a number of other hon. Members, including Mr. Imanyara, Dr. Khalwale and Mr. Mungatana are, as briefly as follows:- (i) That the document tabled by the Minister for Finance on 26th April, 2012 was titled “Draft Financial Statement and Budget Framework” and was not the Estimates of Revenue and Expenditure of the National Government as contemplated in Article 221 of the Constitution. (ii) That being titled “Draft” as the document was, the Minister in effect did not present a formal document that can be said to meet the requirements of the Constitution and that such a document ought not to have been accepted by the House. (iii) The document tabled by the Minister for Finance was not compliant with the Constitution generally on account of its failure to give a detailed and itemized breakdown of the various Vote Heads or other such particulars as would enable this House to be properly informed of the Estimates of Revenue and Expenditure for the National Government. (iv) That the Constitutional provisions at Article 221 of the Constitution should not be subordinated to legal and other processes outside the Constitution and the laws of Kenya. Hon. Members will recall that I accorded an opportunity to the Minister for Finance to respond to the issues raised and that he did so on Thursday, 7th June, 2012. In his response, he argued that he did submit on 26th April, 2012 the Estimates of Expenditure for 2012/2013 together with the Draft Financial Statement and Budget Framework for the same year. He urged me to find that the Draft Financial Statement not only contained the Estimates of Revenue for the Financial Year 2012/2013, but also other resources to finance the estimates of revenue and that he had, therefore, fully complied with Article 221 of the Constitution. The Minister explained that the documents were marked as “draft” because the detailed Estimates of Revenue in the form in which hon. Members are used which are printed Estimates of Revenue will only be available taking into account import duties and other taxation measures that are agreed upon jointly under the East African Pre-Budget consultations and also the consultations under the Sectoral Council on Finance and Economic Affairs Framework. He informed the House that it is only after consultations with the other East African Community partner States on proposed taxation measures that firm Estimates of Revenue can be availed. He, therefore, undertook to deliver the Estimates of Revenue books on Thursday 14th June, 2012 when reading to the House the Budget Statement for the Financial Year 2012/2013. This explanation did not appear to satisfy some Members of this House who wondered whether he was subjecting the mandatory provisions of Article 221 of the Constitution to consultations with other East African Community member States. This, he denied, arguing that the use of the word “draft” was administrative so as to distinguish the estimates tabled from estimates as they would stand after the consultations with the East African Community partner States. He, therefore, urged the House to ignore the"
}