The International Budget Partnership (IBP_Kenya) is doing a wonderful job in strengthening the capacity of Civil Society Organizations (CSOs) and the media in Kenya to analyze and interrogate the draft budget estimates.
Last year, the IBP_Kenya brought together organizations interested in analyzing the draft budget estimates and present proposals thereof.
The following are the highlights on what is important in the budget:
a) Compare the sector allocations in the budget estimates with the ceilings set in the Budget Policy Statement (BPS). This is important because the Public Finance Management Act 2012 demands for respect for these kind of ceilings.
b) What are the priorities set in the budget estimates and what reasons are given for the choices made? This will give you an idea on how government choices/priorities are changing with time.
c) Look at the program targets and indicators. Are they reasonable and realistic? Look at these targets bearing in mind how the budget was implemented in the previous period.
d) Is there any narrative content? This is the information that explains how previous challenges will be addressed in the upcoming budget. Implementation of budget faces many challenges.