Treasury Circulars
Treasury Circulars
The Department is involved in the finalization and issuance of budget circulars to manage the budget preparation and implementation process at the national level by issuing to all national government entities circulars setting out guidelines to be followed in: budget formulation, preparation, finalization and implementation in line with Constitutional and PFMA timelines and requirement for key activities in the budget process.
| SNo | Circular Description | Year | Circular Link |
|---|---|---|---|
| 1 | Roadmap On Transition From Cash To Accrual Accounting By National And County Governments And Their Respective Entities With Effect From 1st July 2024 To 30th June 2027 | 2025 | Roadmap On Transition From Cash To Accrual Accounting By National And County Governments And Their Respective Entities With Effe (3.53 MB) |
| 2 | Treasury Circular No. 3/2025 - Guidelines on Transition from Cash to Accrual Accounting By The National Government, County Governments and Their Respective Entities | 2025 | Treasury Circular No. 3/2025 - Guidelines on Transition from Cash to Accrual Accounting By The National Government, County Gover (2.03 MB) |
| 3 | Circular No.5 on Acquisition of Title Deeds for Public Institution Lands | 2024 | download (1.55 MB) |
| 4 | Treasury Circular No. 9 / 2024 – on public sector schemes 10.7.2024 updated | 2024 | download (176.93 KB) |
| 5 | Treasury Circular No. 02/2024 -Policy Measures to Enhance State Corporation’s Revenue Generation and Expenditure Rationalization in Line with the Government’s Fiscal Consolidation Efforts. | 2024 | download (1.42 MB) |
| 6 | Treasury Circular No.15 of 2024 – Guidelines for Preparation of SC Budgets for FY2025-2026 | 2024 | download (5.59 MB) |
| 7 | Treasury Circular No. 13/2024 - Annual and Quartely Accrual-based Financial Reporting Templates for National and County Government Entities for the Financial Year 2024/2025 | 2024 | Treasury Circular No. 13/2024 - Annual and Quartely Accrual-based Financial Reporting Templates for National and County Governme (809.86 KB) |
| 8 | Treasury Circular No. 13/2023 – Guidelines for the Preparation of the Annual Budget for State Corporations for FY 2024/2025. | 2023 | download (5.07 MB) |
| 9 | Treasury Circular No. 8/2023 – Guidelines for the Preparation for the FY 2024-25 and the Medium Term Budget. | 2023 | download (20.1 MB) |
| 10 | Treasury Circular No. 7/2023 – Guidelines for Implementation of the FY 2023-24 and the Medium Term Budget. | 2023 | download (10 MB) |
| 11 | Treasury Circular No.11 of 2022 – Annual Budget Preparation for State Corporation FY2023-2024 | 2022 | Download (3.65 MB) |
| 12 | Treasury Circular No. 1 of 2022 – Flagship Projects/Programmes Identification Criteria | 2022 | Download (3.39 MB) |
| 13 | Treasury Circular No. 7 of 2022 – Medium Term Revenue Strategy (MTRS) | 2022 | Download (719.98 KB) |
| 14 | Treasury Circular No.10 of 2022 – Involvement of The National Treasury in Due Diligence Exercises by MDAs | 2022 | Download (602.83 KB) |
| 15 | Economic Project Appraisal Manual (EPAM) for Kenya | 2021 | Download (408.4 KB) |