The Commission for the Implementation of the Constitution (CIC) and the International Budget Partnership (IBP) jointly published “50 Things Every Kenyan Needs to Know About Public Finance Under The Constitution”.
This publication addresses key public finance concerns raised by citizens, providing an understanding of the Constitution and the Public Finance Management Act (PFM Act) to facilitate public participation, a constitutional requirement.
Key Public Finance Topics
1. Citizen Participation in Public Finance
- What is the PFM Act, and why should it matter?
- How can ordinary citizens engage in government spending?
- What legal provisions support public participation in budgeting?
2. National Budget Process and Timelines
- When should citizens engage in budget formulation?
- When are the government’s budget estimates released to the public?
- How does the Judiciary formulate its budget?
3. Role of the National Assembly in Budget Formulation
- How can the public influence Parliament’s decisions on the budget?
- How does the Budget Committee collect views from the public?
- What happens if Parliament fails to approve the budget before the new financial year?
4. Budget Implementation and Government Debt
- How can citizens monitor budget implementation?
- What rules must the government follow when using public funds?
- How does the PFM Act regulate government borrowing and state corporation debt?
- Are there any restrictions on grants received by the government?
5. Devolution and County Government Funding
- How are county governments funded?
- How does the Equalisation Fund work?
- When are county governments supposed to receive their funds?
- Under what conditions can the national government withhold funds from counties?
- How do national and county governments coordinate financial matters?
6. County Budget Process
- How can citizens participate in county budgeting?
- When are county development plans published?
- What role does the County Assembly play in budgeting?
- How do counties adjust their budgets after approval?
- Can counties also borrow funds or receive grants?
7. Taxation and Revenue Collection
- What does the PFM Act say about national and county taxes?
- What financial documents must be made public at the county and national levels?
8. Accountability and Misuse of Public Funds
- What new measures exist to prevent corruption?
- How are public officials held accountable for misusing funds?
- Are government audit reports available to the public?
- What are the penalties for public fund mismanagement?
9. Public Finance and Service Delivery
- How does the PFM Act impact service delivery in education, health, and water?
- What financial rules apply to cities and urban areas?
- How does the PFM Act regulate public procurement?
- Where can citizens seek more information on public finance?
For a detailed guide, access the full “50 Things Every Kenyan Needs to Know About Public Finance” publication here.