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"content": "12 except in so far as it relates to devolved Government. Accordingly, I take the position that the Chapter is in force inclusive of Article 221 and, therefore, to the extent that the Estimates of Revenue and Expenditure for the next financial year were not submitted to the National Assembly, at least, two months prior to the end of this financial year, this provision of the Constitution has been breached. It follows that any requirement of Article 212 which under the Constitution ought to have been met, such as that on public participation at Article 221(5) and requirement for discussion and review of the Estimates by a Committee of the Assembly prior to their consideration by the Assembly at Article 221(4), must be complied with. The argument that it is impossible to comply with Article 221 or other provisions of Chapter 12 on the grounds that there is not at present a Cabinet Secretary for Finance is not correct. Pursuant to Section 31(2) of the Sixth Schedule to the Constitution, provision is made for the position of Cabinet Minister to be regarded as the position of Cabinet Secretary in terms of the application of Article 221 of the Constitution. On whether it is lawful in the present state of the law for the Minister for Finance to read the Budget in the House and if so, whether it is imperative that the Budget is read on the same date as the other partner states of the East African Community, the spirit, letter and intent of the new Constitution as spelt out at Chapter 12 on Public Finance, completes the transition of our Parliament from a budget approving legislature to a budget making one. I will repeat that: The spirit, letter and intent of the new Constitution as set out at Chapter 12 on Public Finance completes the transition of our Parliament from a budget approving legislature to a budget making one. It brings openness and accountability to the budget process, strengthens the separation of powers and ensures fiscal parity between the three arms of Government. The Constitution as promulgated on 27th August, 2010 deviates from Section 100 of the former Constitution which required the Minister for Finance to cause to be prepared and laid before the National Assembly in each financial year Estimates of the revenue and expenditure of the Government of Kenya for the next following financial year. Now under Article 221 of the Constitution, the Cabinet Secretary responsible for Finance now read; The Deputy Prime Minister and Minister for Finance, is required to submit to the National Assembly Estimates of revenue and expenditure of the national Government. The Estimates are to be considered together with those of the Judicial Service Commission as well as those presented by the Parliamentary Service Commission (PSC). The provision further stipulates that the Estimates shall stand committed to the relevant Committees, which Committee, in finalizing its report is required to seek the views of the public. The requirement under Article 221 of the Constitution, that the Estimates of Revenue and Expenditure be submitted at least two months before the end of the financial year, aims to ensure that there is adequate time for the legislature to seek the views of the public and their participation in the budget making process. The delay in submission of the Estimates has an adverse effect on and, indeed, is a contravention of this important constitutional objective. In a period of transition, it needs to be recognized that it is possible to see that delay can be occasioned by the dynamics of socializing the new constitutional order. The question naturally arises: What should be done when a delay occurs in a matter where constitutional timelines are expressly stipulated and further where as in the circumstances of Article 221(1); no person or authority has been"
}