Blogs By Author : Raphael Muya

13 Found


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

Wed, Sep 2, 2026 | 10:35 am
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

Thu, Jul 23, 2026 | 12:40 pm
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

Mon, Jul 6, 2026 | 6:09 pm
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

Thu, Jun 25, 2026 | 4:23 pm
Introduction Kenya’s Value Added Tax (VAT) is one of the most important pillars of the government tax framework and contributes significantly to ...

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

Sat, Feb 21, 2026 | 1:42 pm
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

Wed, Feb 4, 2026 | 11:41 am
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

Mon, Oct 27, 2025 | 3:01 pm
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

Mon, Oct 27, 2025 | 2:26 pm
Overview In Kenya, promoting women's economic empowerment (WEE) and gender equality is not only morally required, but also strategically necessary for the ...

Impact of delays in the disbursement of funds on budget planning at the counties

Tue, Jun 17, 2025 | 12:49 pm
Introduction The Constitution of Kenya 2010, outlines policies and guidelines on the sharing of revenue between the National Government and County Government ...