• The Budget Process and Economic Governance in Kenya

Oyugi’s literature review is part of a comparative study on 7 Southern and Eastern African countries: Botswana, Kenya, Namibia, South Africa, Tanzania, Uganda, and Zambia. She finds a quite comprehensive budget process whose effectiveness is, however, limited by a number of flaws. The review looks specifically at a number of aspects of the budget process. Revenue collection is enhanced by the establishment of the autonomous Kenya Revenue Agency. The quality of budget planning is improved by a Medium-Term Expenditure Framework (MTEF) that has, however, not yet taken full root in the planning process. Parliament plays an important role in the budget process, although its role in ensuring compliance of the executive arm of government remains still limited. Non-government organisations are involved in the consultation process, but their role is constrained by their limited finance. The role of the auditor-general is undermined by its weak constitutional protection.