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Circular No.8-2018 Guidelines for Preparation of FY 2019.20-2021.22 Budget.

Section 36 (2) of the Public Finance Management Act 2012 requires that not later than the 30th August in each year, the Cabinet Secretary shall issue to all national government entities a circular setting out guidelines on the budget process to be followed by them.

The circular in section 36 (3) includes (a) a schedule for preparation of the budget indicating key dates by which various exercises are to be completed; (b) the procedures for the review and projection of revenues and expenditures; (c) key policy areas and issues that are to be taken into consideration when preparing the budget; (d) procedures setting out the manner in which members of the public shall participate in the budget process; (e) the format in which budget information and documents shall be submitted; and (f) any other information that, in the opinion of the Cabinet Secretary, may assist the budget process.

Finally, the circular requires in section 36 (4) of the PFM Act 2012 that every national government entity shall comply with the guidelines, and in particular, such dates as are specified in the schedule referred to in subsection (3)(a).

Circular No.8-2018 Guidelines for Preparation of FY 2019.20-2021.22 Budget

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What is a finance Bill?

Every year in June, the cabinet secretary for National Treasury reads the budget highlights and presents the Finance Bill to the National Assembly. But what is a Finance Bill? Why does the cabinet secretary present it to parliament alongside the budget highlights?

What is a finance bill?

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Policy Brief: Enhancing Accountability for Basic Education Budget in Kenya by World Vision Kenya.

The Government of the Republic of Kenya has been demonstrating a consistent commitment towards ensuring the realization of the Right to Free and Compulsory Basic Education for all children as provided for under article 53(1b) of the Constitution of Kenya.
Enhancing Accountability for the Basic Education Budget in Kenya therefore calls for a focus on the key components and needs of the Basic Education sub-sector.
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What are some of the challenges counties face in revenue collection and is automation of revenue an end in itself?

Article 209 (3) of the Constitution of Kenya obliges counties to impose property rates, entertainment taxes and any other tax which should be imposed through an Act of Parliament. However, revenue collection is dependent of the context in terms of where the county is located and its available revenue streams. For instance urban counties like Nairobi are more likely to get more revenue from entertainment taxes while the counties considered to be in a rural setting are likely to raise less. Our July brief speaks of the challenges faced in raising revenue with recommendations on how to improve the same. Read more of this in the link below…

What are some of the challenges counties face in revenue collection and is automation of revenue an end in itself?

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Nairobi City County Citizen Budget 2018-2019

Section 131 of the Public Finance Management, Act 2012 gives the county assembly powers “to consider the county government budget estimates with a view to approving them, with or without amendments, in time for the relevant appropriation law and any other laws required to implement the budget to be passed by the 30th June in each year.” Nairobi City County Assembly is in the process of approving the estimates for 2018/2019. What are the highlights for the upcoming financial year? Get a copy of the Nairobi Citizen Estimates 2018/2019 from the link below…

Nairobi City County Citizen Budget 2018-2019

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In the FY 2018/19 national budget we celebrate small wins and mourn big losses.

The Cabinet Secretary for Treasury  Mr Henry Rotich will present highlights on the budget  2018/2019 in parliament on 14th of June 2018. The highlights will provide information on policy and revenue raising measure for the upcoming financial year. But how has the process been like? What are the gains and losses? Read more on this in our June 2018 brief from the link below…

In the FY 2018-19 budget we celebrate small wins and mourn big losses-IPFK June Budget brief

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Kwale county pending bills was Ksh 989.9 million as at the end of FY 16/17. How did these pending bills arise?

Kwale county pending bills was Ksh 989.9 million as at the end of FY 1617. How A pending bill in the public finance context can be defined as a form of credit advanced by the creditors (suppliers) to a government. It is usually in the form of completed projects, work -in -progress and committed Local Purchase Orders. The issue of pending bills has been raised since the inception of devolution by the Controller of Budget in the Implementation Reports and in the same magnitude by the Auditor General in his annual reports. Kwale county pending bills was Ksh 989.9 million as at the end of FY 16/17. How did these pending bills arise? Read more of this in our budget brief…

Kwale county pending bills was Ksh 989.9 million as at the end of FY 16/17. How did these pending bills arise?

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For devolution to succeed, County assemblies budget resolutions must be respected.

The statement “with or without” appears ambiguous, why because you can never be certain about your pick when applying it practically in instances where you have both as your choice. The Public Finance Management Act, 2012 mandates both the National and County Assemblies to deliberate on key budget documents and approve them with or without amendments. We must commend our assemblies and specifically the Budget and Appropriation Committees for deliberating on budgets and making amendments in instances where they feel would address a certain need. However, we ought to encourage when this is done it should be accompanied by clear reasons and justifications for the choices made. Our May brief speaks of Busia County as a case study and interrogates how the amendments made by the Budget and Appropriation Committee of Busia were taken into considerations. Read more on this below.

For Devolution to succeed , County assemblies budget resolutions must be respected- IPFK May Budget Brief 2018

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IPFK submission to Kwale County Assembly on the County Fiscal Strategy Paper 2018-2019

As part of improving participation in the budget process in Kwale County the Institute in partnership with Civil Society Organisations, Women groups and Persons Living with Disabilities interrogated the County Fiscal Strategy Paper 2018-2019. The deliberations saw the team make a written submission to the County Assembly with observations and recommendations on how to improve the presentation of the document in future. Read more on the same below.

IPFK submission to Kwale County Assembly on the County Fiscal Strategy Paper 2018-2019

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IPFK submission to Kwale County Treasury on the County Budget Review and Outlook Paper 2017

The Institute in collaboration with Kwale Civil Society Network Forum held a meeting to interrogate the Kwale County Budget Review and Outlook Paper 2017. The deliberations saw the team make a submission to the County Treasury on the observations made from the document and as well propose recommendations on how to improve the document in future. Read more on the memorandum from the link below

IPFK submission to Kwale County Treasury on the County Budget Review and Outlook Paper 2017

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