July 2017 | by International Budget Partnership Kenya
Kenya’s Public Finance Management Act 2012 mandates the national government to publish budget implementation reports within 45 days of the end of each quarter, and that county governments do so within 30 days. These reports should demonstrate how governments have performed against their targets, using financial and nonfinancial information. With the close of each financial year, it is important to take stock of how well last year’s budget was implemented.
This analysis looks at information made available about budget performance during the first three quarters of Kenya’s 2016/17 financial year. At the national level, the analysis looks at quarterly economic and budgetary reviews and the Office of the Controller of Budget’s first quarter Budget Implementation Review Report. At the county level, the analysis focuses on Baringo and Kirinyaga counties – the only two counties that have published budget implementation reports online.