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Kenya

Open Budget Survey 2017

Downloads:
Country Summary Questionnaire
Transparency

46

out of 100
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Public Participation

15

out of 100
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Budget Oversight

50

out of 100
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IBP considers countries that score above 60 on the Open Budget Index as providing sufficient budget information to enable the public to engage in budget discussions in an informed manner. IBP considers countries scoring above 60 on participation and oversight as providing adequate opportunities for the public to participate in the budget process and providing adequate oversight practices, respectively.

Transparency (Open Budget Index)

46

out of 100

Kenya provides the public with limited budget information.

How Has the Open Budget Index Score Changed Over Time?
Recommendations for Improving Transparency

Kenya should prioritize the following actions to improve budget transparency:

  • Publish a Mid-Year Review online.
  • Produce and publish a Citizens Budget (“the Mwananchi Guide”), a nontechnical version of the Executive’s Budget Proposal or Enacted Budget. The OBS 2017 measured the Citizens Budget for FY 2016-17, which was found to be publicly available. Subsequent research, however, has found that for FY 2017-18, no corresponding Citizens Budget was published.
  • Increase the information provided in the Executive’s Budget Proposal by increasing data on macroeconomic forecasts, presenting expenditures by functional classification, and providing data on expenditure estimates and actuals for the prior budget year.
  • Increase the information provided in the Year-End Report by including detailed actual outcomes for expenditures and comparisons between planned nonfinancial outcomes and actual outcomes.

Public Participation

15

out of 100

Kenya provides few opportunities for the public to engage in the budget process.

How Does Public Participation Compare to Other Countries in the Region?

Global Average 12/100
Uganda 28/100
Kenya 15/100
Tanzania 15/100
Rwanda 13/100
Madagascar 9/100
South Sudan 2/100
Somalia 2/100
Burundi 0/100
Comoros 0/100
Recommendations for Improving Participation

Kenya should prioritize the following actions to improve public participation in its budget process:

  • Pilot mechanisms for members of the public and executive branch officials to exchange views on national budget matters during both the formulation of the national budget and the monitoring of its implementation. These mechanisms could build on innovations, such as participatory budgeting and social audits. For examples of such mechanisms, see fiscaltransparency.net/mechanisms.
  • Hold a sufficient number of legislative hearings on the formulation of the annual budget, during which any members of the public or civil society organizations can testify and not just invited groups.
  • Establish formal mechanisms for the public to assist the supreme audit institution in formulating its audit program and to participate in relevant audit investigations.

Budget Oversight (by Legislature & Audit)

50

out of 100

The legislature and supreme audit institution in Kenya provide limited oversight of the budget.

To What Extent Does the Legislature Provide Budget Oversight?

Formulation/Approval 62/100
Execution/Audit 13/100

The legislature provides limited oversight during the budget cycle. This score reflects that the legislature provides adequate oversight during the planning stage of the budget cycle and weak oversight during the implementation stage of the budget cycle.

To What Extent Does the Supreme Audit Institution Provide Budget Oversight?

Adequate 67/100

The supreme audit institution provides adequate budget oversight.

Recommendations for Improving Oversight

Kenya should prioritize the following actions to make budget oversight more effective:

  • Ensure legislative committees examine and publish reports on their analysis of the Executive’s Budget Proposal online.
  • Ensure a legislative committee examines and publishes reports on in-year budget implementation online.
  • Ensure the supreme audit institution has adequate funding to perform its duties, as determined by an independent body (e.g., the legislature or judiciary).
  • Publish online the reports of the independent fiscal institution on cost estimates of new policy proposals.

Learn More

The information on this page presents a partial country summary. For more detailed information, please download:


Open Budget Survey 2015

Downloads:
Country Summary - English Questionnaire

Transparency (Open Budget Index) 48/100

The Government of Kenya provides the public with limited budget information.

Public Participation 33/100 

The Government of Kenya is weak in providing the public with opportunities to engage in the budget process.

Budget Oversight

By legislature 49/100

Budget oversight by the legislature in Kenya is limited.

By auditor 67/100

Budget oversight by the supreme audit institution in Kenya is adequate.

Recommendations

Improving Transparency

Kenya should prioritize the following actions to improve budget transparency:

  • Publish a Mid-Year Review.
  • Increase the comprehensiveness of the Executive’s Budget Proposal by presenting the classification of expenditures for prior years and more details on state corporation assets. While macroeconomic forecasts are dealt with fairly comprehensively in the Pre-Budget Statement, published eight weeks prior to the Executive’s Budget Proposal, information should be included in this document as well.
  • Increase the comprehensiveness of the Year-End Report by presenting more details on planned versus actual expenditures and performance.
Improving Participation

Kenya should prioritize the following actions to improve budget participation:

  • Improve the existing mechanisms of public participation during the budget formulation phase and establish credible and effective mechanisms (i.e., public hearings, surveys, focus groups) for capturing a range of public perspectives on budget matters during execution.
  • Hold separate legislative hearings on the budgets of specific ministries, departments, and agencies at which testimony from the public is heard.
  • Hold public meetings to review Audit Reports.
  • Establish formal mechanisms for the public to assist the supreme audit institution to formulate its audit program and participate in audit investigations.
Improving Oversight

Kenya should prioritize the following actions to strengthen budget oversight:

  • Ensure the executive receives prior approval by the legislature before implementing a supplemental budget.
  • In both law and practice, ensure the legislature is consulted prior to the virement of funds in the Enacted Budget, the spending of any unanticipated revenue, and the spending of contingency funds that were not identified in the Enacted Budget.
  • Ensure the supreme audit institution has adequate funding to perform its duties, as determined by an independent body (e.g., the legislature or judiciary).

Open Budget Survey 2012

Downloads:
Country Summary - English Questionnaire

Open Budget Survey 2010

Downloads:
Country Summary Questionnaire

Open Budget Survey 2008

Downloads:
Country Summary Questionnaire

Open Budget Survey 2006

Downloads:
Country Summary Questionnaire



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