Dissecting The Four Stages in Kenya Budget Making Process


Budget estimates preparation and  presentation is perhaps the most important activity in the government calendar year. Due to the forthcoming general election slated in August, this year budget estimates presentation to parliament will be done next week, two months earlier than it has been done in the previous years.

Budget preparation process entails four stages  as follows.The first stage is the formulation and planning stage which is supposed to be carried out by the  executive arm of the government with the treasury leading the process. The treasury send circulars to the ministries, departments and government agencies notifying them the budget policy statement development, timelines and other important budget considerations.

The second stage involves budget estimates  allocation and approval as prepared by the executive. This is the mandate of the parliament or the legislative arm of the government. It has the power to pass the budget estimates with or without any  the amendments.

The third stage involves implementation of the  approved budget estimates a role that is supposed to be  carried out by the executive, both at the national and county levels of government. Oversight committees such as PAC and PIC are supposed to evaluate the implementation process as it is carried out.

The fourth stage involves evaluation and auditing the implemented budget estimates to ensure that the two levels of the government spend the public funds in a prudent manner. The office of the auditor general and the controller of the budget are mandated to spearhead this stage.

In conclusion the various arms of the government are supposed to oversight the process while also making sure that the public plays it’s role of public participation.

Dr Kabata is a lecturer and an innovation enthusiast.


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