by International Budget Partnership Kenya | May 2017
2015/16 was the third full year of county budget implementation since devolution began in Kenya. As counties finalize their 2017/18 budgets, this analysis reflects on how counties have been spending their money and whether there are ways of improving county budget formulation and implementation in Kenya going forward.
The analysis finds that overall, county budget implementation in Kenya is improving both in terms of revenue collected and expenditure realized against budgets. The authors also note that several of the issues identified appear to be systemic in nature, suggesting a need to invest more in national solutions.