...This is the First Supplementary Estimates submitted by the County Treasury for theFinancial Year 2020/21. The Supplementary are submitted in accordance to Section 135of the PFM Act, 2012 which thus states:(1) A county government may spend money that has not been appropriated if theamount appropriated for any purpose under the County Appropriation Act isinsufficient or a need has arisen for expenditure for a purpose for which no amounthas been appropriated by that Act, or money has been withdrawn from the countygovernment Emergency Fund.(2) A county government shall submit a supplementary budget in support of theadditional expenditure for authority for spending under subsection (1).(3) In complying with subsection (2), a county government shall describe how theadditional expenditure relates to the fiscal responsibility principles and financialobjectives.(4) Except as provided by subsection (5), the approval of the county assembly forany spending under this section shall be sought within two months after the firstwithdrawal of the money.(5) If the county assembly is not sitting during the time contemplated in subsection(4), or is sitting but adjourns before approval has been sought, approval shall besought within fourteen days after it next sits.(6) When the county assembly has approved spending under subsection (2), asupplementary Appropriation Bill shall be introduced for the appropriation of themoney spent.(7) In any financial year, the county government may not spend under this sectionmore than ten percent of the amount appropriated by the county assembly for thatyear unless that county assembly has, in special circumstances, approved a higherpercentage.

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