This study takes a first look at how the Kenyan government’s fiscal response to COVID-19 was implemented, especially in the first months of the pandemic covering the financial year 2019/20. In doing so, we hope to understand how the government’s capacity to spend its approved budget was affected by the crisis, especially in sectors that were critical to addressing the pandemic, such as health and social protection.
How much of the announced COVID response fiscal policies did the government implement as planned? This note looks at the available data on spending to track how well the government reported on its spending in response to COVID, as well as whether the reported numbers are in line with the policies the government announced in July 2020. Read more.
This study highlights whether national and county governments have been able to adhere to all the budget ceilings set out in Kenya’s fiscal laws and looks for any sanctions that are provided in cases where the budget conditions are not followed. It also explores why some counties complied with the fiscal rules set out in the Public Finance Management Act 2012 – and others did not. Download the study.
Tackling gender inequality and climate change through the budget: A look at gender-responsive climate change budgeting in Bangladesh and Mexico
It has become increasingly critical for countries to adopt a gender-responsive climate change budgetary approach to support gender equity while mitigating the adverse effects of global warming. Alongside our partners, we have undertaken research on how governments are incorporating gender-responsive climate change budget approaches.
This study aims to accelerate progress toward more effective ways of integrating (“double mainstreaming”) gender equality and climate change considerations as equally important imperatives in public financial management and presents findings from exploratory research in Bangladesh and Mexico. Download the paper.
Upholding commitments: How supreme audit institutions can strengthen budget credibility through external audits
We rely on our national budget to provide a roadmap to effective service delivery and the achievement of long-term national objectives. But how do we know that the government is indeed collecting and spending funds according to this approved plan? In other words, how do we determine that these budgets are “credible”? Download the brief.