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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 2015December 2016 Update
Pre-Budget StatementAvailable to the PublicAvailable to the Public
Executive's Budget ProposalAvailable to the PublicAvailable to the Public
Enacted BudgetAvailable to the PublicAvailable to the Public
Citizens BudgetAvailable to the PublicAvailable to the Public
In-Year ReportsAvailable to the PublicProduced for Internal Use Only
Mid-Year ReviewProduced for Internal Use OnlyProduced for Internal Use Only
Year-End ReportAvailable to the PublicAvailable to the Public
Audit ReportAvailable to the PublicAvailable 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.


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.


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).


Country Summary Questionnaire


Country Summary Questionnaire


Country Summary Questionnaire

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