Bulletins and Briefs ( 235 Found )


Date Details Document


Tue, Dec 20, 2022

Review of Special Audit on Utilization of Covid-19 Funds by National Government

Author(s): Jackline Kagume, Leo Kipkogei Kemboi,

Theme: Accountability,

The Special Audit Report covered the planning, budgeting, financing and utilization of Covid-19 Funds and donations by the National Government Entities for the period 13 March, to 31 July 2020. The terms of reference for the special audit included review of the Institutional Framework for management of the COVID-19 Funds, review of the utilization of COVID-19 Funds by the National Treasury and Planning including disbursements to Ministries, Departments and Agencies, review of the utilization of COVID-19 Funds by the Ministry of Health and Referral Hospitals and review of
the utilization of COVID-19 Funds by the COVID-19 Emergency Response Fund1. The special audit was conducted to confirm the lawfulness and effectiveness of the expenditure related to Covid-19, as required under Article 229(6) of the Constitution of Kenya.



File Size: 153.85 KB
No of Downloads: 690.



Thu, Oct 27, 2022

Analysis of Busia County Third Quarter and Fourth Quarter of FY 2021/22 Budget Implementation Report

Author(s): DarmiJattani,

Theme: Accountability, Budget, Transparancy,

The reports are respectively submitted to the National Assembly and to the Senate and County Assemblies every four months for their review and scrutiny as part of discharging their oversight role. The OCoB also makes these reports available to the public in fulfilment of Constitutional requirements regarding access to information.



File Size: 598.95 KB
No of Downloads: 522.



Wed, Oct 26, 2022

Analysis of Q3 and Q4 Budget Implementation Report of FY 2021/22 for Kisumu County Government

Author(s): John Mutua,

Theme: Accountability, Budget, Transparancy,

Kisumu county government has persistently struggled to fully utilize its annual budget. By the end of Q4 of FY 2021/22 nearly 40% of Ksh 12.2 billion remained unspent, a higher portion than it was over the same period in the previous financial year. This is as a result of  delays in timely release of county funds as more revenue are realized  in Q3 and Q4 but still fell short of target by 22.2% in FY 2021/22, albeit improved marginal performance than in the previous year.



File Size: 2.3 MB
No of Downloads: 738.



Tue, Oct 25, 2022

Analysis of Kitui County Third Quarter and Fourth Quarter of FY 2021/22 Budget Implementation Report

Author(s): Raphael Muya,

Theme: Accountability,

The IEA-Kenya in partnership with the National Democratic Institute (NDI) synthesized the third quarter (Q3) and fourth quarter (Q4) of the FY 2021/22 BIRR for Kitui county as part of a joint project titled “Strengthening Financial Accountability at The County-Level”. The objective of the analysis is to establish whether budget implementation is progressing according to the approved budget. Whereas in practice budgets may not always be implemented exactly as they were approved, this analysis attempts to explain any significant gaps that may raise significant budget credibility issues.



File Size: 737.39 KB
No of Downloads: 769.



Wed, Aug 17, 2022

Budget Brief for the Fiscal Year 2022–2023: Judiciary, Parliament, and Selected Constitutional Commissions and Independent Offices

Author(s): Jackline Kagume, Leo Kipkogei Kemboi,

Theme: Budget,

The Institute of Economic Affairs prepared this budget brief with the aim of providing a summary of the budgets of two branches of government—the Judiciary and Parliament—as well as a few constitutional commissions and independent offices. The main objectives of this analysis are to monitor judicial funding and identify issues that could enhance parliament’s allocations to the Judiciary and allow better service delivery for provision of the public good of justice administration. In order to provide this public good, the main priorities include quick resolution of cases and elimination of case backlogs. Regarding constitutional commissions and independent offices, they are small (in comparison to the three branches of government) and could easily be overlooked in the budget process, which is largely based on political bidding, given the oversight role that these institutions play in Kenya’s democratic framework.



File Size: 249.84 KB
No of Downloads: 619.



Mon, Jun 6, 2022

Response to Call for Comments on CBK’s Discussion Paper on CBDC

Author(s): Allan Mbuto, Kwame Owino, Maureen Barasa,

Theme: Fiscal Policy,

IEA’s Response to Call for Comments and Questions: CBK Discussion Paper on CBDC



File Size: 300.40 KB
No of Downloads: 612.



Tue, May 24, 2022

Analysis of Kitui County First Quarter and Second Quarter of 2021/22 Budget Implementation Report

Author(s): Raphael Muya,

Theme: Budget,

Kitui county approved a budget for FY 2021/22 of Ksh.12.5billion comprising of Kshs.8.4 billion in recurrent expenditure and Kshs.4.1 billion in development expenditure.



File Size: 790 kb
No of Downloads: 813.



Tue, May 24, 2022

Analysis of Busia County First Quarter and Second Quarter of 2021/22 Budget Implementation Report

Author(s): Darmi Jattani,

Theme: Budget,

Busia county’s approved budget for financial year 2021/22 was revised upwards by Ksh.1.8 billion through supplementary budget 1 for financial year 2021/22 in the second quarter from Kshs.8.43 billion to Kshs.10.23 billion. The total budget comprises development expenditure at Ksh. 4.55 billion and recurrent expenditure at Ksh. 5.68 billion.



File Size: 867kb
No of Downloads: 358.



Tue, May 24, 2022

Analysis of Kisumu County First Quarter and Second Quarter of 2021/22 Budget Implementation Report

Author(s): John Mutua,

Theme: Budget,

Overall budget implementation by mid 2021/22 for Kisumu County was below the expected mark of 50%, albeit an improvement from the same period in the previous year. During this period, spending relative to annual budget was 33%, driven by recurrent expenditure, particularly spending in salaries and wages.



File Size: 600kb
No of Downloads: 920.