During public hearings on the Budget, the County Executive presents Budget estimates, and comments are invited from participants. The suggestions from the public may be used to improve the Budget. This should ideally result in the adjustment of expenditure ceilings or allocations set by the Executive.

After the public hearings, views are consolidated and a Budget Strategy Paper (BSP) printed and submitted to the County Assembly for discussion and approval.

Based on the approved BSP, the County Executive Member for Finance issues a circular to departments to prepare a detailed and itemised Budget based on the ceilings set by the BSP.