The analysis shows in 2019/20, there has been an overall improvement in the way the financial statements were prepared which is attributed to use of IFMIS, guidance by The National Treasury through circulars and issuance of reporting templates to Ministries, Departments and Agencies (MDAs) by the Public Sector Accounting Standards Board (PSASB). The presentation of the financial statements is however, still below expectations when viewed holistically.
File Size: 506KB No of Downloads: 599.
Fri, Jan 7, 2022
Analysis Of National Government Audit Reports, 2019/20
This analysis examines the audit findings reported for the National Government entities with an aim of identifying salient patterns in order to generate insights in order to promote policy discourse. The analysis includes all the Ministries, Departments and Agencies (MDAs), National Funds, Donor Funded Projects and Revenue Statements. The study aims to simply the synthesis and recommend plausible action by the stakeholders among them, The Civil Society Groups, Academia, Members of the legislature, Development Partners and Government Officials.
File Size: 2.3 MB No of Downloads: 206.
Thu, Nov 18, 2021
Submission by IEA-Kenya on the First Draft of the Global Alcohol Action Plan 2022-2030
There is no doubt that with rising incomes and a young population, Kenya needs to have an updated and effective policy for alcohol production and trade. Domestic policies regarding the production and trade in alcohol are elaborate and have a strong focus on reducing consumption behaviour among the youth and also reducing the availability of alcohol to all populations by restricting advertising and access in general.
File Size: 553KB No of Downloads: 421.
Thu, Nov 18, 2021
Comments on the Judiciary Medium-Term Expenditure Framework (MTEF) Financial Year 2022/2023-2024/2025
The IEA proposes the hiring of more judicial officers and expanding court access at the Magistrates Court level. Unless the number of judicial officers meets the case supply, overall case resolution for the filed and pending cases will continue to remain suboptimal. The hiring of additional judicial officers specifically at the Magistrates Courts should be costed and highlighted under the resource requirement within the MTEF. It should also be indicated as a strategic objective. This information would be key to effective advocacy for more resources.
File Size: 138KB No of Downloads: 468.
Tue, Oct 19, 2021
Second and Third Quarter National Government Budget Performance 2020/21
This report presents an analysis of national government performance in the second and third quarter of 2020/21 by reviewing corresponding National Treasury’s quarterly economic and budgetary review (QEBR) reports and quarterly budget implementation and review (BIRR) Reports by the Office of the Controller of Budget’. This analysis in particular highlights key budget implementation challenges and gaps thereof and consequently proposes corrective measures.
File Size: 1.07 MB No of Downloads: 451.
Fri, Oct 15, 2021
Fact Sheet: Second & Third Quarter National Government Budget Performance 2020/21
This analysis highlights that the budget implementation was negatively affected during the Q2 and Q3 of 2020/21 mainly due to disruptions of economic activities as a result of the enforcement of the containment measures against COVID 19, revenues underperformed; 6.5% lower in Q3 2020/21 compared to the similar period last year. As a share of GDP, revenue declined to 13.5% by Q3 in 2020/21 and as a result of the declining revenues, Kenya faces a high overall risk of debt distress.
File Size: 325 KB No of Downloads: 434.
Thu, Oct 14, 2021
Policy Brief of the Key Audit Findings of the National Government Accounts, 2018/19
This brief highlights in a simplified way, key audit findings of IEA-Kenya’s analysis of the Auditor General’s report on the financial statements of the national government for 2018/19. The analysis starts with a big picture perspective on the distribution of audit opinions and further provides a breakdown from both a revenue and expenditure side of the reasons behind overall audit opinions.
File Size: 418kb No of Downloads: 821.
Thu, Jul 15, 2021
The Budget Guide: FY 2021/2022
The theme of the Kenya’s FY 2021/22 Budget is “Building Back Better: Strategy for Resilient and Sustainable Economic Recovery and Inclusive Growth”. To this end, the government seeks to cushion the vulnerable during this period of COVID-19 and support recovery for employment creation and poverty reduction.
This analysis of Budget 2021/22 interrogates the extent to which it is aligned to both the government’s fiscal consolidation agenda and the post COVID economic recovery strategy. In particular, it tracks the budget deficits and the primary balances and the big-ticket expenditure items especially in the social sector such as health and social protection, and how the overall budget will be financed.
File Size: 3.6MB No of Downloads: 773.
Tue, May 4, 2021
The case backlog problem in Kenya’s judiciary and the solutions
In probing the issue of case backlogs, the Justice and Legal Affairs Committee of the National Assembly noted that inadequate judicial officers and lack of adequate resources are a major impediment to case resolution (National Assembly, 2019). To show the comparison between Kenya and another country of similar characteristics, the Justice and Legal Affairs Committee compared Kenya to Germany with a population of 80 million but had 20,000 judges, leading to a ratio of one judge for every 4,000 citizens. Although most arguments made on resourcing are based on benchmarks such as 2.5% of the national spending, the cardinal economics rule is resourcing courts to meet the desired efficiency outcome that the public, parliament and other actors wish to achieve.