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Types of Government Budgets 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 Reading

Role of the Equalisation Fund 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 Reading

Role of the Consolidated Fund in Kenya

Article 206 of the Constitution establishes the Consolidated Fund in Kenya. This fund acts as the main bank account for the national government. The Public Finance Management (PFM) Act expounds on the Consolidated Fund. All … Continue Reading

The County Integrated Development Plan (CIDP)

The County Integrated Development Plan (CIDP) in Kenya is one of the major types of county plans in Kenya. It is a five-year plan that counties prepare to guide their development activities. Therefore, it is … Continue Reading

The County Annual Development Plan (ADP)

The County Annual Development Plan (ADP) is an important document in the budget process in Kenya. It is an annual document that the County Executive Committee Member (CEC) in charge of Planning should prepare. Section 126 … Continue Reading

Role and Functions of the County Treasury

The role of the County Treasury in Kenya is important in the management of county government finances. The County Treasury is one of the ministries of the county government and each of the 47 counties … Continue Reading

Sources of Revenue for County Governments

The sources of revenue for county governments in Kenya are diverse. The county governments require revenue to implement their functions. Schedule Four of the Constitution stipulates these functions (see functions of county governments in Kenya). … Continue Reading

The Budget Process for County Governments

The budget process for County Governments in Kenya is a continuous process. It begins on 30th August of the current year. The process should end on 30th December of the coming year. The budget process … Continue Reading

Functions of Commission on Revenue Allocation

The functions of the Commission on Revenue Allocation (CRA) Kenya are in the Kenyan Constitution. CRA is one of the independent Commissions under Chapter 15 of the Kenyan Constitution. Article 215 of the Kenyan Constitution … Continue Reading

The Public Sector Accounting Standards Board

Section 192 of the Public Finance Management Act (2012) establishes the Public Sector Accounting Standards Board of Kenya. The Accounting Standards Board of Kenya should consist of a representative of each of the following bodies … Continue Reading

The Role of Parliamentary Budget Office

The Parliamentary Budget Office in Kenya came to exist in the year 2007. It was a unit under the Directorate of Information and Research services following a resolution of Parliament. The office further got legal … Continue Reading

Intergovernmental Budget & Economic Council (IBEC)

The Intergovernmental Budget and Economic Council (IBEC) is established under Section 187 of the Public Finance Management Act (2012). The council is comprised of: the Deputy President who shall be the Chairperson; the Cabinet Cabinet … Continue Reading