Kenya

Which countries lead in budget accountability? Which ones need improvement? Explore our data and recommendations for each of the 120 countries assessed.

 

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Open Budget Survey Results

Public Participation

31

Budget Oversight

54

Transparency

50

Open Budget Survey 2021

Government budget decisions – what taxes to levy, what services to provide, and how much debt to take on – have important consequences for all people in society. When governments provide information and meaningful channels for the public to engage in these decisions, we can better ensure public money is spent on public interests.

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The Open Budget Survey (OBS) is the world’s only independent, comparative and fact-based research instrument that uses internationally accepted criteria to assess public access to central government budget information; formal opportunities for the public to participate in the national budget process; and the role of budget oversight institutions, such as legislatures and national audit offices, in the budget process.

The survey helps local civil society assess and confer with their government on the reporting and use of public funds. This 8th edition of the OBS covers 120 countries.

Summary
Country Specific Assessments
Country summary EN
pdf, 315.75 KB
Questionnaire EN
pdf, 852.34 KB
50 /100

This part of the OBS measures public access to information on how the central government raises and spends public resources. It assesses the online availability, timeliness, and comprehensiveness of eight key budget documents using 109 equally weighted indicators and scores each country on a scale of 0 to 100. A transparency score of 61 or above indicates a country is likely publishing enough material to support informed public debate on the budget.

Transparency in Kenya compared to others

Global Average
45
Uganda
58
Kenya
50
Rwanda
45
Madagascar
27
Tanzania
21
Somalia
20
South Sudan
15
Burundi
9
Comoros
0
0
Insufficient
61
Sufficient
100

Kenya’s ranking: 53 of 120 countries

0
100

How has the transparency score for Kenya changed over time?

49
2010
49
2012
48
2015
46
2017
50
2019
50
2021
0
Insufficient
61
Sufficient
100

Public availability of budget documents in Kenya

Key
Available to the Public
Published Late, or Not Published Online, or Produced for Internal Use Only
Not Produced
Scroll
Document 2010 2012 2015 2017 2019 2021
Pre-Budget Statement
Executive’s Budget Proposal
Enacted Budget
Citizens Budget
In-Year Reports
Mid-Year Review
Year-End Report
Audit Report

How comprehensive is the content of the key budget documents that Kenya makes available to the public?

Key
61-100 / 100
41-60 / 100
1-40 / 100
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Key budget document Document purpose and contents Fiscal year assessed Document content score
Pre-Budget Statement Discloses the broad parameters of fiscal policies in advance of the Executive's Budget Proposal; outlines the government's economic forecast, anticipated revenue, expenditures, and debt. 2020-21 95
Executive’s Budget Proposal Submitted by the executive to the legislature for approval; details the sources of revenue, the allocations to ministries, proposed policy changes, and other information important for understanding the country's fiscal situation. 2020-21 56
Enacted Budget The budget that has been approved by the legislature. 2020-21 39
Citizens Budget A simpler and less technical version of the government's Executive’s Budget Proposal or the Enacted Budget, designed to convey key information to the public. 2020-21 42
In-Year Reports Include information on actual revenues collected, actual expenditures made, and debt incurred at different intervals; issued quarterly or monthly. 2019-20 & 2020-21 85
Mid-Year Review A comprehensive update on the implementation of the budget as of the middle of the fiscal year; includes a review of economic assumptions and an updated forecast of budget outcomes. 2019-20 Not Produced
Year-End Report Describes the situation of the government's accounts at the end of the fiscal year and, ideally, an evaluation of the progress made toward achieving the budget's policy goals. 2019-20 50
Audit Report Issued by the supreme audit institution, this document examines the soundness and completeness of the government's year-end accounts. 2018-19 Internal Use

Kenya’s transparency score of 50 in the OBS 2021 is largely the same as its score in 2019.

Recommendations

Kenya should prioritize the following actions to improve budget transparency:

Produce and publish the Mid-Year Review online instead of the 2nd quarter budget report.
Include in the Year-End Report performance information and detailed actual outcomes for expenditures.
Improve the comprehensiveness of the Enacted Budget.
31 /100

The OBS assesses the formal opportunities offered to the public for meaningful participation in the different stages of the budget process. It examines the practices of the central government’s executive, the legislature, and the supreme audit institution (SAI) using 18 equally weighted indicators, aligned with the Global Initiative for Fiscal Transparency’s Principles of Public Participation in Fiscal Policies , and scores each country on a scale from 0 to 100.

Kenya has a public participation score of 31 (out of 100).

Public participation in Kenya compared to others

Global Average
14
Kenya
31
Uganda
19
Madagascar
15
Rwanda
15
South Sudan
11
Tanzania
9
Burundi
0
Comoros
0
Somalia
0
0
Insufficient
61
Sufficient
100

For more information, see here  for innovative public participation practices around the world.

Extent of opportunities for public participation in the budget process

47
/100
Formulation
(executive)
89
/100
Approval
(legislature)
0
/100
Implementation
(executive)
0
/100
Audit
(supreme audit institution)
Key
0-40: Few
41-60: Limited
61-100: Adequate

Recommendations

Kenya's National Treasury has established public consultations during budget formulation but, to further strengthen public participation in the budget process, should also prioritize the following actions:

Pilot mechanisms to monitor budget implementation.
Convene an engagement with citizens to discuss the budget implementation for FY 22/23.
Undertake budget formulation consultations outside Nairobi for the FY 23/24 in order to engage a wider range of civil society organizations and members of the public, regardless of geographic location or internet access. Deliberately and actively engage with vulnerable and underrepresented communities, directly or through civil society organizations representing them.

Kenya's Parliament has established public hearings related to the approval of the annual budget, but should also prioritize the following actions:

The Public Accounts Committee should engage members of the public or civil society organizations to testify during Audit Report hearings.

Kenya's Office of the Auditor-General should prioritize the following actions to improve public participation in the budget process:

Establish formal mechanisms for the public to assist in developing its audit program and to contribute to relevant audit investigations.
54 /100

The OBS examines the role that legislatures and supreme audit institutions (SAIs) play in the budget process and the extent to which they provide oversight; each country is scored on a scale from 0 to 100 based on 18 equally weighted indicators. In addition, the survey collects supplementary information on independent fiscal institutions (see Box).

The legislature and supreme audit institution in Kenya, together, provide limited oversight during the budget process, with a composite oversight score of 54 (out of 100). Taken individually, the extent of each institution’s oversight is shown below:

Legislative oversight

0
45
100
limited

Audit oversight

0
72
100
adequate
Key
0-40: Few
41-60: Limited
61-100: Adequate

Recommendations

Kenya's Parliament provides adequate oversight during the planning stage of the budget cycle and no oversight during the implementation stage. To improve oversight, the following actions should be prioritized:

Parliament committees should examine Controller of Budget and National Treasury Budget Implementation reports and publish reports with their findings online.
In practice, ensure the legislature is consulted before the executive shifts funds specified in the Enacted Budget between administrative units; spends any unanticipated revenue; or reduces spending due to revenue shortfalls during the budget year.
A legislative committee should examine the Audit Report and publish a report with their findings online.

To strengthen independence and improve audit oversight by the Kenya Office of the Auditor-General, the following actions are recommended:

Ensure the supreme audit institution has adequate funding to perform its duties, as determined by an independent body (e.g., the legislature or judiciary).
Ensure audit processes are reviewed by an independent agency.

The emerging practice of establishing independent fiscal institutions

Kenya’s independent fiscal institution (IFI) is the Parliamentary Budget Office. Its independence is not set in law, and it reports to the legislature. It publishes its own macroeconomic and fiscal forecasts.

The indicators on IFIs are not scored in the Open Budget Survey.

Methodology

  • Only documents published and events, activities, or developments that took place through 31 December 2020 were assessed in the OBS 2021.
     
  • The survey is based on a questionnaire completed in each country by an independent budget expert:
    James Muraguri
    Institute of Public Finance (IPF-Kenya)
    4th Floor, Rosami Court, Muringa Road, Kilimani
    [email protected]
  • To further strengthen the research, each country’s draft questionnaire is also reviewed by an anonymous independent expert, and in Kenya by a representative of the National Treasury.
Past reports
Years
Language
Country summary EN
PDF, en
Questionnaire EN
PDF, en
Country summary EN
PDF, EN
Questionnaire EN
PDF, EN
Country summary EN
PDF, EN
Questionnaire EN
PDF, EN
Country summary EN
PDF, EN
Questionnaire EN
PDF, EN
Country summary EN
PDF, EN
Questionnaire EN
PDF, EN
Country summary EN
PDF, EN
Questionnaire EN
PDF, EN
Country summary EN
PDF, EN
Questionnaire EN
PDF, EN