In urban areas the principle devolution units are cities, municipalities, townships and market centres. The County Governments Act and the Urban Areas and Cities Act outline how devolution is to be achieved beyond the county headquarters. No county effected devolution in urban areas in the first 5 years of elected county governments. The Urban Areas and Cities Act outlines the classification of areas as cities or urban areas. With respect to budgeting for urban areas and cities, the annual estimates are to be prepared and submitted in line with the Urban Areas and Cities Act.
Source: The Star May 23, 2021 09:11 UTC