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 ReadingThe Intergovernmental Budget and Economic Council (IBEC) in Kenya
The County Revenue Fund in Kenya (or revenue fund for county governments in Kenya) exists under Article 207 of the Kenyan Constitution. This article is under Chapter 12 of the Constitution on Public Finance. Section …
Continue ReadingThe Purpose of the County Revenue Fund in Kenya
Section 62 of the Public Finance Management Act (2012) establishes the Public Debt Management Office in Kenya. It is housed within the National Treasury. The Public Service Commission should recruit the Head of the Public Debt …
Continue ReadingThe Role of the Public Debt Management Office in Kenya
The role of the Controller of Budget in Kenya is crucial in public finances. It is one of the mechanisms that enhance accountability in the expenditure of public resources. The office of the Controller of …
Continue ReadingThe Role of the Controller of Budget in Kenya
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. The County Fiscal Strategy …
Continue ReadingHow to Read a County Fiscal Strategy Paper (CFSP) in Kenya
The media usually carries stories about looting, theft or misappropriation of county funds. The stories occasion the release of the reports by the Controller of Budget and the Auditor General. The Controller of Budget releases …
Continue ReadingAre Kenyan County Governments Always on a Looting Spree?
This article looks at the role of the office of the Auditor General in Kenya. Originally the name of the Office of the Auditor General was the Exchequer and Audit Department. With time, it changed to …
Continue ReadingRole of the Office of the Auditor General in Kenya
In the budget process, a budget is a document that sets out the government’s proposed revenues, expenditure and priorities for a specific financial year. It is prepared in line with Public Finance Management regulations in order …
Continue ReadingKey Documents Essential to the Budget Process 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
This is part 2 of how to read and interpret the reports by the auditor general. The information is courtesy of IBP Kenya See Also: How to Read and Interpret the Reports by the Auditor General …
Continue ReadingHow to Analyse Reports by the Auditor General in Kenya (Part 2)