Open Budget Survey Document Availability Tracker
December 2016 Update
To recognize improvements and identify slippages in budget transparency between rounds of the biennial Open Budget Survey, we periodically assess the public availability of the eight key budget documents – an essential component of transparency. This update presents the results of the most recent of these interim assessments.
|Open Budget Survey 2015||December 2016 Update|
|Pre-Budget Statement||Available to the Public||Available to the Public|
|Executive's Budget Proposal||Available to the Public||Available to the Public|
|Enacted Budget||Available to the Public||Available to the Public|
|Citizens Budget||Available to the Public||Available to the Public|
|In-Year Reports||Available to the Public||Produced for Internal Use Only|
|Mid-Year Review||Produced for Internal Use Only||Produced for Internal Use Only|
|Year-End Report||Available to the Public||Available to the Public|
|Audit Report||Available to the Public||Available to the Public|
As of 31 December 2016, the government of Kenya makes six of eight key budget documents publicly available online in a timeframe consistent with international standards. This reflects a net decrease over the findings of the Open Budget Survey 2015, which assessed the availability of documents up to 30 June 2014. Since that assessment, Kenya has produced In-Year Reports for internal use only.
To improve budget transparency, Kenya should publish In-Year Reports and a Mid-Year Review. For more information on the content that the eight key budget documents should contain, and the publication timeframe for each document, please see IBP’s Guide to Transparency in Government Budget Reports and the Open Budget Survey Guidelines on Public Availability of Budget Documents.
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.
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.
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.
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.
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).