Paper

Progress and challenges in transparency of Supplementary Budgets

The formulation of supplementary budgets has resulted in many accountability and transparency issues and a change in citizens’ priorities as supplementary budgets are formulated. Kenya’s public finance management laws do not require the county governments to seek public input when developing supplementary budgets, which has caused citizens’ priorities to change during the implementation stage from what was initially considered during the formulation and approval stages. At the national government level, there have been at least two supplementary budgets annually with the exception of 2019/20 where there were three die to the COVID-19 pandemic. According to County Governments Budgets Implementation Review Report 2022/23, produced by the Controller of Budget, all 47 counties produced supplementary budgets, with 30 having two each and four counties having three supplementary budgets in FY 2022/23.

Summary findings

  • The number of counties publishing their supplementary budgets has more than doubled between 2021/22 and 2022/23. The number of counties that published their budget revision in this period went up from 7 to 15.
  • However, the information published in supplementary budgets has declined between the two evaluation periods dropping 62 to 48 points out of a possible 100.
  • Counties are still providing limited information on the impact of budget revisions on fiscal discipline and adherence to the ten percent limit upon revision.
  • A majority, 12 out of 15, counties provided information on revenue that would fund the expenditure revisions to their budgets.
Downloads

Progress and challenges in transparency of Supplementary Budgets

pdf, 2.24 MB
About this resource