A Tool For Reading And Understanding County Budgets

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Publisher The Institute for Social Accountability (TISA) International Budget Partnership (IBP) World Vision Article 19 Institute of Economic Affairs
Year of Publication 2013
Category Policy Brief
County All/General
Description With the onset of devolution in Kenya, county budgets have been one of the most talked about subjects in 2013. This is perhaps one of devolutions major achievements so far: the fact that ordinary people, media, and analysts are all asking questions about how government is planning to spend money. Increased attention to the management of public resources is the first step in ensuring greater transparency and accountability, one of the promises of devolution and broader constitutional reforms in Kenya.

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. A synthesis paper based on some of our findings is already available, and longer analysis using the full tool will be made available in 2014. 
Tags Public Finance


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