Social Accountability and County Buget Procedures
From 18th to 19th June 2024 a two – day training was conducted to enhance understanding and capacity in public participation, social accountability, and county government budget procedures. The training was attended by 17 participants from the three consortium partners. This report provides a summary of the training sessions, key learning, and participant feedback.
Main Objective
- To educate participants on the principles and importance of public participation in governance, 2. To build capacity in monitoring and promoting social accountability
- To provide a comprehensive understanding of county government budget processes.
- To stress the importance of public participation in every stage of the budget process.
- To explore how to align climate adaptation action plans with county priorities in the ADPs.
The training brought together seventeen participants from all the three working groups under DaCCA consortium namely AGRISS, CREPP and SUSWATCH.
The training included a mix of presentations, group discussions, case studies, and practical exercises. Participants engaged in role-playing scenarios to simulate budget advocacy efforts and developed mock advocacy plans based on real-life issues. Interactive sessions allowed for knowledge sharing and networking among attendees.
County budget procedures
The training on county budget procedures provided an in-depth understanding of budget advocacy, emphasizing it’s crucial role in promoting transparency, accountability, and public participation in the budgeting process.
Key steps in budget advocacy
The training outlined several key steps essential for effective budget advocacy, which include identifying budget priorities, conducting research and analysis, developing advocacy strategies, building alliances and networks, engaging with policymakers, and monitoring and evaluating the budget implementation process.
Importance and principles of a good county budget
The training emphasized the importance of a well-structured and transparent county budget, guided by several key principles of transparency, inclusivity, accountability, equity, and sustainability. These principles ensure that the budget process reflects the needs and priorities of the community and promotes good governance.
Legal framework guiding Budget process in Kenya
The training provided an overview of the legal frameworks that guide the budget process in Kenya, including: The budget process in Kenya is guided by several key legislative instruments, including the Constitution of Kenya (2010), the Public Finance Management Act (2012), the County Governments Act (2012), the Urban Areas and Cities Act (2011), and the Controller of Budget Act (2016). These frameworks ensure a structure d, transparent, and accountable budgeting process.
Sources of county revenue for budgeting
The training also covered the various sources of revenue for counties in Kenya, which are essential for funding county operations and development projects including the equitable share of 15% from the national government, Property taxes, entertainment taxes, parking fee, conditional and unconditional grants, local revenue sources, donor funding and grants and 0.5% from equalization fund.
Governments Act (2012), the Urban Areas and Cities Act (2011), and the Controller of Budget Act (2016). These frameworks ensure a structure d, transparent, and accountable budgeting process.
Critical budget documents
The training also covered the various sources of revenue for counties in Kenya, which are essential for funding county operations and development projects including the equitable share of 15% from the national government, Property taxes, entertainment taxes, parking fee, conditional and unconditional grants, local revenue sources, donor funding and grants and 0.5% from equalization fund.
Governments Act (2012), the Urban Areas and Cities Act (2011), and the Controller of Budget Act (2016). These frameworks ensure a structure d, transparent, and accountable budgeting process.
Critical Budget Documents
The training highlighted several critical budget documents that are essential for understanding and participating in the county budget process.
- County Integrated Development Plan (CIDP)
- Annual Development Plan (ADP)
- County Budget Review and Outlook Paper (CBROP)
- Quarterly Budget Implementation Reports (QBIRs)
- County Fiscal Strategy Paper (CFSP)
- Budget Estimates (BE)
- Finance Bill
- Annual Government Reports (AGR)
Stages of budget making process and how citizens can participate in every stage
Formulation Stage
- Preparation of the County Integrated Development Plan (CIDP): Citizens can participate in public forums and consultations to provide input on long-term development priorities and strategies.
- Preparation of the Annual Development Plan (ADP): Public participation forums allow citizens to discuss and provide input on specific projects and programs to be implemented in the coming fiscal year.
- County Budget Circular: Citizens can engage in discussions and provide feedback on the guidelines and timelines for budget preparation.
- Sector Hearings and Public Participation: Citizens can attend sector hearings and public consultations to provide input on departmental budget proposals and advocate for their priorities.
- Approval Stage
- Submission of Budget Estimates: While the submission of budget estimates is primarily a governmental process, citizens can review the proposals and provide feedback through public forums.
- Review by the County Assembly: Citizens can participate in public hearings conducted by the County Assembly’s Budget and Appropriations Committee, providing input and raising concerns about the budget estimates.
- Approval of the Budget: Citizens can attend County Assembly sessions where the budget is debated and approved; ensuring their voices are heard and their interests are considered.
- Implementation Stage
- Release of Funds: Citizens can monitor the release of funds and ensure they are allocated according to the approved budget.
- Execution of the Budget: Citizens can engage in monitoring the implementation of projects and programs, ensuring they are executed as planned and funds are used efficiently.
- Monitoring and Reporting: Citizens can access quarterly budget implementation reports and provide feedback on the performance of the budget.
- Oversight and Audit Stage
- Oversight by the County Assembly: Citizens can participate in oversight activities by attending committee meetings and public forums, raising concerns about budget implementation.
- Audit by the Auditor-General: Citizens can review audit reports and advocate for action on any identified issues or irregularities.
- Public Participation and Feedback: Continuous public participation through forums and consultations allows citizens to provide ongoing feedback on budget implementation and advocate for improvements.
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