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Authors: Raphael Muya


Kenya’s National Budget: A Matatu Ride Reflecting Fiscal Volatility and Structural Inefficiencies

Introduction The matatu metaphor can be used to analytically frame Kenya’s budget as a system that is subject to binding constraints, evolving ...

Why July is Key in Kenya’s Budget Cycle

Introduction Constitution of Kenya, 2010, and the Public Finance Management Act,2012 (PFM Act) provide the legal foundation for budgeting. A new fiscal ...

Kenya’s Second Quarter Budget Pulse: Inside the Numbers and Progress for FY 2025/26 Budget Implementation

The National Government Budget implementation Report for the Second quarter FY 2025/26 gives a detailed account of how the national government agencies ...

Kenya’s VAT System Under Strain: Current Issues and What Needs to be Fixed

Introduction Kenya’s Value Added Tax (VAT) is one of the most important pillars of the government tax framework and contributes significantly to ...

Webinar 26/2026: Understanding the Finance Bill 2026: Key Insights and Recommendations

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Citizen Alternative Budget FY 2026/2027

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From Audit to Action: Closing Leakages in Kenya’s Ministries, Departments, and Agencies (MDAs)

The Office of the Auditor-General (OAG), established under Article 229 of the Constitution of Kenya, is responsible for auditing all public entities, ...

When Budgets Shape Democracy: Kenya’s 2025/26 Fiscal Choices and the Future of Civic Space

In developing democracies like Kenya, public financing is especially important in determining democratic resilience. The allocation and administration of public resources have ...

Tracking Kenya Transition to Accrual Accounting: System overview, Pros and Cons

Introduction The Government issued a statement regarding adopting accrual accounting system in all government Ministries, Agencies, and Departments (MDAs) in the fiscal ...

Unlocking Kenya’s Potential Through Women’s Economic Empowerment Initiatives: Insights from IEA-Kenya Study on Tracking Budgets on Women’s Economic Empowerment (WEE ) in Kenya

Overview In Kenya, promoting women's economic empowerment (WEE) and gender equality is not only morally required, but also strategically necessary for the ...