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.
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.
Neither Arbitrary nor Capricious: Applying legal standards of “reasonableness” to government budget decisions
This brief explores the idea that government decisions, including choices about the budget, affect people’s lives and should be reasonable, not arbitrary – a broad idea that has evolved into firmer legal and regulatory standards requiring governments to provide reasons for their decisions. Download the brief.
All public services – health facilities, schools, clean water, adequate sanitation and so much more – are dependent on government funding. But to ensure these vital services are provided effectively and equitably, we need budget information. This one-pager summarizes our findings on the need for publicly available and detailed sector-level budget information. Download the one-pager.
Civilian rule was established in Nigeria in 1999, after 30 years of military dictatorship. The budget system requires fundamental reform in order to bring about real transparency and accountability.
The research in this report was conducted by Soji Apampa and Tunde Oni. Both work with Integrity, a Nigerian civil society organisation advocating the protection and promotion of human rights against corruption.