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?

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 ReadingWhat is the Purpose of the Consolidated Fund in Kenya?

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 ReadingWhat is a County Integrated Development Plan (CIDP) in Kenya?

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 ReadingWhat is a County Annual Development Plan (ADP) in Kenya?

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 ReadingThe Functions and Role of the County Treasury in Kenya

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 ReadingThe Sources of Revenue for County Governments in Kenya

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 ReadingThe Budget Process for County Governments in Kenya