Special Paper No.10 of 2006 on Review of the Government of Kenya 2005/06 Budget

Abstract

The review of the Government of Kenya 2005/06 budget sought to ascertain how the annual budget allocations traced the broad fiscal and macroeconomic targets set out in the Economic Recovery Strategy for Wealth and Employment Creation (ERSWEC) 2003-2007. It also sought to ascertain the effectiveness, efficiency and inclusiveness of the budget process, and whether it adequately addresses poverty concerns. It further analyzed the budget for coherence between the priorities identified in the Budget Outlook Paper (BOPA) 2005/06-2006/07 and those in the printed budget estimates as presented to Parliament. The deviations between actual and budgeted expenditures were also reviewed. The review shows that the national sectoral prioritization does not fully reflect the priorities at the local community levels, partly due to limited participation in the budget formulation process.