As citizens and the media try to understand and interrogate county budgets, we believe it is useful to have some orientation to help Kenyans know what to look for and how to interpret what they are finding. For this reason, Institute of Economic Affairs, The Institute for Social Accountability, International Budget Partnership, WALINET, World Vision Kenya, ARTICLE 19, and I Choose Life – Africa have come together to provide a set of questions with guidance that can be used by anyone who wants to know where to start when looking at a county budget. We have also used this tool to analyze some budgets ourselves.
This report is complemented by the synthesis paper based on some of the findings of analysis of the 2013/14 county budgets. For application of this tool to some county budgets, see County Budget Analysis.
In July 2014 we expanded this tool to include 20 questions.