Bibliographic record and links to related information available from the Library of Congress catalog.
Note: Electronic data is machine generated. May be incomplete or contain other coding.
SECTION ONE: INTRODUCTION AND BACKGROUND ............................................. 13 1.1 UNDERSTANDING THE EXISTING LAWS AND REGULATIONS GOVERNING THE BUDGET PROCESS............ 13 1.2 WHAT THEN IS THE PROBLEM? .................... ......................................18 1.3 THE RESEARCH............................................................................ 19 1.3.1 Research Methodology.....................................................................21 1.4 ORGANIZATION OF THE REPORT...............................................................22 SECTION TWO: PARTICIPATION .......................................................................23 2.1 INTRODUCTION ......................................................................23 2.2 PARTICIPATION IN THE BUDGET PROCESS ......................................................23 2.2.1 Attendance of Budget Meetings............................................................25 2.2.2 Guidelines for Planning and Preparing the Budget ........................................26 2.3 GOVERNMENT SUPPORT IN PARTICIPATION.......................................................27 2.4 FACTORS LIMITING STAKEHOLDERS PARTICIPATION IN THE BUDGET PROCESS ........................29 2.5 SHORTCOMINGS OF THE PARTICIPATION PROCESS ................................................29 2.6 RECOMMENDATIONS ON THE PARTICIPATION PROCESS .............................................31 2.7 CONCLUSION ..............................................................................32 SECTION THREE: BUDGET INFORMATION ........................................ 34 3 .1 INTRODUCTION ........................................................................... 34 3.2 ACCESSIBILITY TO BUDGET INFORMATION.......................................................34 3.2.1 Challenges in Accessing Budget Information ..............................................35 3.2.2 Recommendations on Accessibility of Budget Information ......................... 36 3.3 TIMELINESS OF BUDGET INFORMATION ........... ................... ........36 3.4 ACCURACY OF BUDGET INFORMATION ...........................................................37 3.5 CLARITY AND EASE OF USE OF THE BUDGET INFORMATION ........................................38 3.6 DETAILS AND FORMAT OF BUDGET INFORMATION..................................................39 3.7 INDEPENDENT CHECKS FOR BUDGET INFORMATION INTEGRITY.......................................40 3.8 SHORTCOMINGS OF THE BUDGET INFORMATION ...................................................42 3.9 RECOMMENDATIONS ON BUDGET INFORMATION ....................................................43 3.10 CONCLUSION ..............................................................................44 SECTION FOUR: BUDGET FLEXIBILITY ......................................... 45 4.1 INTRODUCTION .............................................................................45 4.2 BUDGET FLEXIBILITY........................................................................45 4.2.1 Advantages of a Flexible Budget..........................................................46 4.2.2 Disadvantages of a Flexible Budget ..................................................... 46 4.3 RELEVANCE OF THE EXISTING TOOLS OF ENHANCING BUDGET FLEXIBILITY ..........................47 4.4 CHECKS ON BUDGET FLEXIBILITY .............................................................48 4.5 MODIFICATIONS TO THE BUDGET ..............................................................50 4.6 OFF-BUDGET TRANSACTIONS ..................................................................51 4.7 SHORTCOMINGS OF BUDGET FLEXIBILITY .......................................................52 4.8 RECOMMENDATIONS ON BUDGET FLEXIBILITY ....................................................52 4 .8 CONCLUSION ..............................................................................53 SECTION FIVE: BUDGET ACCOUNTABILITY ............................................................. 54 5.1 INTRODUCTION ............................................................................54 5.2 BUDGET ADHERENCE TO GOVERNMENT POLICY STATEMENTS..........................................54 5.3 MEDIUM TERM EXPENDITURE FRAMEWORK ........................................................55 5.4 GOVERNMENT PROCUREMENT PROCEDURES.........................................................57 5.4.1 Adherence to Existing Procurement Procedures.............................................59 5.4.2 Implementation of Government Programmes ................................................ 60 5.5 SHORTCOMINGS IN THE PROCUREMENT PROCEDURES ...............................................61 5.6 RECOMMENDATIONS REGARDING PROCUREMENT PROCEDURES .........................................62 5.7 CONCLUSIONS ........................................................................62 SECTION SIX: REALISTIC BUDGET ........................................................ 63 6.1 INTRODUCTION .......................................................................63 6.2 INVOLVEMENT IN TREASURY BUDGET FORECASTING PROCESS....................................... 64 6.3 COST-BENEFIT ANALYSIS (CBA) OF POLICY STATEMENTS AND LEGISLATION .........................65 6.4 CLARITY, PRACTICABILITY AND ACHIEVABILITY OF GOVERNMENT POLICY STATEMENTS ................66 6.5 ATTEMPTS TO LINK THE BUDGET TO HUMAN RIGHTS ..............................................67 6.6 CONCLUSION .........................................................................67 SECTION SEVEN: OVERSIGHT OF THE BUDGET .......................................................... 68 7.1 INTRODUCTION .......................................................................68 7.2 ROLE OF NETWORKS IN BUDGET OVERSIGHT......................................................69 7.3 EARLY WARNING SYSTEMS ....................................................................70 7.4 MECHANISMS TO HANDLE IRREGULARITIES ......................................................71 7.5 ADHERENCE OF GOVERNMENT ACCOUNTS TO GENERALLY ACCEPTED ACCOUNTING STANDARDS (GAAS)........71 7.6 SHORTCOMINGS OF THE OVERSIGHT OF THE BUDGET ..............................................72 7.7 RECOMMENDATIONS ON BUDGET OVERSIGHT.......................................................74 7.8 CONCLUSION ..............................................................................75 SECTION EIGHT: CONCLUSION AND RECOMMENDATIONS ................................................ 76 8.1 INTRODUCTION . ....................................................76 8.2 EMERGING ISSUES.......................................................................... 76 8.2.1 Budget Transparency ..............................................................76 8.2.2 Legal Framework ...................................................................... 77 8.2.3 Stakeholders Participation in the Budget Process........................................ 77 8.2.4 Imbalance in the Budget Process .........................................................78 8.2.5 Resource Mobilization ...................................................................78 8.2.6 Budget Information..................................................................... 78 8.2.7 Building a Policy Agenda in Budgeting................................................... 79 8.3 FUTURE BUDGET FRAMEWORK STRATEGY..........................................................79 8.3.1 Continuous Advocacy and Awareness Creation.... ........................................ 80 8.3.2 Capacity Building .....................................................................80 8.3.3 Integrated Approach to the Budget Process................................................81 8.3.4 Greater Collaboration and Networking in the Budget Process.............................. 81 8.4 OPERATIONALISATION OF THE FUTURE BUDGET STRATEGY..........................................82 8.4.1 Decentralization of the Budget Process ...............................................82 8.4.2 Information systems ....................................................................82 8.5 PROPOSED ACTION PLAN ...................................................................83 SECTION NINE: REFERENCES ............................................. 86 SECTION TEN: ANNEXES ................................... .........................................88Library of Congress Subject Headings for this publication: Budget Kenya