Category: Budget

The County Fiscal Strategy Paper is the guide to the county budget process. It looks at how the past and the present setting of the budget process can inform the future. Therefore, it is important … Continue ReadingHow to Analyse a County Fiscal Strategy Paper (CFSP) in Kenya

A County Budget and Economic Forum (CBEF) is an important tool for facilitating public participation at the county level. Each of the 47 counties should have an operational CBEF. The County Budget and Economic Forum … Continue ReadingRole of the County Budget and Economic Forum (CBEF) Kenya

How do you distinguish between the division of revenue and allocation of revenue in Kenya? This article intends to provide the answer. The division of revenue and allocation of revenue are terms you will find … Continue ReadingThe Division of Revenue and Allocation of Revenue in Kenya

The role of the Kenyan Parliament in public finance matters in Kenya is very important. Parliament plays this role through two committees of the National Assembly and the Senate Respectively. These Committees are the National … Continue ReadingWhat is the Role of Parliament in Public Finance in Kenya?

There are several funds established by the Constitution of Kenya. In this article, we explore these different funds and the purpose they serve. They also form the key types of public funds in Kenya. According … Continue ReadingKey Public Funds Established by the Constitution of Kenya

Section 110 of the Public Finance Management Act establishes the County Emergency Fund in Kenya. A County Executive Committee may, with the approval of the County Assembly, establish an emergency fund for the county government … Continue ReadingWhat is the Purpose of the County Emergency Fund in Kenya?

Article 208 of the Kenyan Constitution establishes the Contingencies Fund. The purpose of the Contingencies fund is the urgent and unforeseen need for expenditure for which there is no other legislative authority. Further, the Public … Continue ReadingWhat is the Purpose of the Contingencies Fund in Kenya?

Before we talk about the types of government budgets in Kenya, let’s define a budget. A budget is a document that sets out the government’s proposed revenues, expenditure and priorities for a specific financial year. … Continue ReadingWhat are the Types of Government Budgets in Kenya?

The budget process in Kenya is an important part of government planning and decision-making. In itself, the budget-making process in Kenya is a comprehensive process. It begins in August of the current financial year to … Continue ReadingWhat are the Key Stages in the Budget Process in Kenya?

Article 204 of the Constitution establishes the Equalisation Fund in Kenya into which should be paid one half per cent (0.5%) of all the revenue collected by the national government each year. This amount is … Continue ReadingWhat is the Purpose of the Equalisation Fund in Kenya?