16 Key Questions About Your County Budget

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.

20 Key Questions About Your County Budget

The 2014/15 county budget process was plagued by many challenges, but most counties managed to produce Fiscal Strategy Papers for the first time, and many based their budgets in part on these papers. Moreover, as required by the Public Finance Management Act 2012, many counties shifted to programme-based budgeting this year. As counties finalize their budgets, it is time to start analyzing them. In order to help citizens and organizations at county level engage with their budgets, we have revised and expanded our “16 Key Questions” tool from last year to include 20 questions.