Constitution of Kenya, 2010 Transfer of equitable share. 219. A county’s share of revenue raised by the national government shall be transferred to the county without undue delay and without deduction, except when the transfer has been stopped under Article 225. PART 5—BUDGETS AND SPENDING Form, content and timing of budgets. 220. (1) Budgets of the national and county governments shall contain— (a) estimates of revenue and expenditure, differentiating between recurrent and development expenditure; (b) proposals for financing any anticipated deficit for the period to which they apply; and (c) proposals regarding borrowing and other forms of public liability that will increase public debt during the following year. (2) National legislation shall prescribe— (a) the structure of the development plans and budgets of counties; (b) when the plans and budgets of the counties shall be tabled in the county assemblies; and (c) the form and manner of consultation between the national government and county governments in the process of preparing plans and budgets. Budget estimates and annual Appropriation Bill. 221. (1) 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. (2) The estimates referred to in clause (1) shall— (a) include estimates for expenditure from the Equalisation Fund; and (b) be in the form, and according to the procedure, prescribed by an Act of Parliament. (3) The National Assembly shall consider the estimates submitted 131