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{
    "id": 909089,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/909089/?format=api",
    "text_counter": 267,
    "type": "speech",
    "speaker_name": "Sen. (Eng.) Mahamud",
    "speaker_title": "",
    "speaker": {
        "id": 373,
        "legal_name": "Mohammed Maalim Mahamud",
        "slug": "mohammed-mahamud"
    },
    "content": "Article 221(1) also provides that- “At least two months before the end of each financial year, the Cabinet Secretary responsible for finance shall submit to the National Assembly estimates of the revenue and expenditure of the national government for the next financial year to be tabled in the National Assembly.” It is, therefore, a concurrent process, which can be very confusing. Madam Temporary Speaker, the process which starts, of course, according to Article 221, in the National Assembly cannot be concluded without a Division of Revenue Act in place. There must be a Division of Revenue Act in place before you pass budget expenditures for a budget of the national Government. Further, an Appropriation Act which follows thereafter cannot be passed without the Division of Revenue Act being in place. Section 39(4) of the PFMA states that- “Where a Bill originating from a member of the National Assembly proposes amendments after passing the budget estimates and the appropriation Bill by Parliament, the National Assembly may only proceed in accordance with— (a) the Division of Revenue Act; (b) Article 114 of the Constitution; and (c) any increase in expenditure in a proposed appropriation is balanced by a reduction in expenditure in another proposed appropriation or any proposed reduction in expenditure is used to reduce the deficit. Madam Temporary Speaker, the process which CS Rotich started today while it seems to be in line with the Constitution, but it is not because you cannot finalize the process without the Division of Revenue Act being in place. It is the same way that county governments cannot pass their own Appropriation Bills and pass their Appropriation Acts without having the County Appropriations Revenue Act in place."
}