Resources listed here are meant to help further your understanding of how to read and use key Kenya national and county budget documents.
2020
- How to Read and Analyze Your National and County Finance Bill (July 2020)
This guide is intended to help civil society organizations and the Kenyan public to understand finance bills and acts. It is part of IBP Kenya’s series on how to read the various budget documents at the national and county level.
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2019
- 10 Key Questions About Your County Audit Report (April 2019)
This guide provides some structured questions that will help the public, civil society organizations, and other agencies read and understand Kenya county Audit Reports.
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2018
- Kenya: 7 Key Questions About Your County Annual Development Plan (September 2018)
Kenya’s Public Finance Management Act requires counties to develop an Annual Development Plan (ADP), which, along with the County’s 5-year County Integrated Development Plan (CIDP), becomes the basis for the County’s annual budget. This guide explains how to read and use an Annual Development Plan for budget analysis and advocacy.
Read more » - Kenya: 9 Key Questions About Your County Integrated Development Plan (February 2018)
This guide examines how to read and analyze a County Integrated Development Plan (CIPD) and is useful during the preparation, validation, and approval stages of the CIDP process.
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2016
- IBP Kenya’s Analysis of the 2016 National Budget Review and Outlook Paper (December 2016)
Jason Lakin and John Kinuthia examine Kenya’s 2016 National Budget Review and Outlook Paper.
Read more » - Kenya: Analysis of the 2016/17 National Budget Estimates
(June 2016)
Kenya’s 2016/17 national budget was tabled in the National Assembly just before the end of April 2016. This analysis asks key questions about the budget that we believe should be of interest to both Parliament and the public.
Read more » - How to Read and Use Kenya Budget Estimate Documents
(May 2016)
This guide examines Kenya’s Budget Estimate documents, which are tabled in the National Assembly and the County Assemblies on the 30th of April each year. It was written using Kenya’s 2016/17 national Budget Estimate documents as an example, but it should also be helpful for reading any county budget.
Read more » - Steps to Read and Analyze a Sector in Your County Budget
(May 2016)
This brief document outlines how to read and analyze sectors in Kenya Budget Estimate documents. Though it uses county budget sectors as an example, the same steps can be applied at the national level.
Read more » - Steps to Read and Analyze a Sector in Your County Budget – Nairobi Health Sector Example
(May 2016)
This brief document outlines how to read and analyze sectors in Kenya Budget Estimate documents using Nairobi’s health sector as an example.
Read more » - How to Read and Use Kenya’s Budget Policy Statement and a County Fiscal Strategy Paper
(February 2016)
This guide examines the Budget Policy Statement (BPS), a document which must be produced by the national government every year, using Kenya’s 2016 National BPS as an example. At the county level, the equivalent document is called the County Fiscal Strategy Paper (CFSP). The principles outlined in this guide can also be applied to reading a CFSP.
Read more » - IBP Kenya’s Analysis of the the 2016 Budget Policy Statement (February 2016)
Each year Kenya’s National Treasury must table a Budget Policy Statement (BPS) in Parliament by February 15. Read IBP Kenya’s analysis of the 2016 BPS.
Read more » - How to Read and Use Kenya’s Budget Review and Outlook Paper (January 2016)
This guide examines the Budget Review and Outlook Paper (BROP), a document that must be produced by both national and county governments every year, using Kenya’s 2015 National Budget Review and Outlook Paper as an example.
Read more » - IBP Kenya’s Analysis of the 2015 National Budget Review and Outlook Paper (January 2016)
Jason Lakin and John Kinuthia examine Kenya’s 2015 National Budget Review and Outlook Paper.
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2015
- Guide to Reading Office of the Controller of Budget’s County Reports (February 2015)
Kenya’s Office of the Controller of Budget (OCOB) produces a set of quarterly reports on budget implementation at both the national and county levels. However, understanding and using these implementation reports can be challenging. This guide is meant to assist readers in unlocking the information OCOB reports contain.
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