The alcohol industry is one of the top contributors of ordinary revenue to Government. The revenue generated from taxation of alcohol represents a gain to Kenya because it provides resources that may be directed for other useful purposes like public service delivery. It is also best practice that taxes collected be used in mitigation of externalities caused by excessive consumption of alcohol. Some of the mitigation efforts include public education. Alcohol contributes a significant portion of excise taxes among categories of total excisable goods. Throughout the period from 2012 to 2017, excise taxes on alcoholic beverages remained as the single largest contributor to excise taxes and accounted for between 64 and 41% of excise revenues recorded.
The study aims at providing the current state of play on Kenya’s Public Debt and the assessement of its sustainability. Debt management options, are also suggested to enhance prudence in resource utilization to achieve economic development.
This publication examines the findings contained in the financial audit reports published by the Office of the Auditor General for the three consecutive financial years from 2013-2014 to 2015-2016. Guided by the fact that financial audits are conducted at the sector level, the scope of this study highlights the findings for the Ministries, Departments and Agencies (MDAs) in the agriculture, health, education and devolution sectors.
The findings reveal that MDAs are heterogeneous in the care and fidelity with respect to public expenditure management. Whereas public spending has grown for all four sectors, the audit opinions have varied covering the full spectrum from Clean Opinions to Adverse opinions. This confirms the claim that different departments of the government render accounts that show poor levels of accounting and expenditure management to others that adhere fully and pass the constitutional threshold of lawful and effective expenditure management.
File Size: 1.41 MB No of Downloads: 2627.
Thu, Jan 17, 2019
A Political Economy Analysis of Devolution in Kenya
This paper explores the diverse viewpoints of stakeholders on devolution and examines the implications of these recent changes in the micro- and macro-workings of Kenya through a political economy analysis framework. In what follows, interview results, are grouped into four thematic areas:
Public service delivery and development outcomes;
Revenue allocation and inter-governmental relations;
Inclusion, public participation and role of civil society; and
Expectations for devolution and possible future scenarios.
Key recommendations include:
Conducting a Kenya-wide but county-specific needs assessment to identify priorities for each region while ensuring a sense of ownership for projects and empowering citizens to increase government transparency, monitor project implementation and hold stakeholders accountable to their roles and responsibilities within devolution.
Continue to strengthen partnership between and among counties and encourage forward-thinking leadership to foster an optimistic outlook on devolution.
Clarify roles between the counties and national government to prevent overlaps/duplication in functions and inefficient use of revenues.
Follow best practices in the implementation of revenue allocation and public participation mechanisms.
This report shows performance of the six largest urban areas in Kenya based on three areas, namely: service delivery, conditions for investment and governance. Performance of these urban areas is assessed using the Urban Areas Performance Index, a composite Index comprising 67 indicators (questions) that scores, on a scale of 0 (least performance) to 100 (best performance) points and ranks these urban areas. Urban areas that ensure individuals’ free choice, create favourable business conditions, use public resources efficiently and ensure transparency of their activities are ranked higher.
Also, the report provides a rich source of data and information that can be used by different audiences including policy makers, civil society, researchers, students, the media and indeed the general public to inform debate and dialogue on urban governance and planning. For example, this report provides policy makers with impetus to initiate the process of establishing urban areas structures. Similarly, it provides key messages for other groups such as the media and civil society to advocate for the same.
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Mon, Sep 3, 2018
Public procurement in Kenya: Analysis of the Auditor General’s Reports
The IEA’s study on public procurement and loss of public funds is part of a larger global initiative on promoting civic engagement for open contracting. “Open Contracting” is about publishing and using open, accessible and timely information on government contracting to engage citizens and businesses in identifying and fixing problems”. The underlying principle for open contracting is promoting disclosure of public contracts through all the stages of public procurement. The objectives of the study are to: Examine the public procurement and contracting process in Kenya and establish its strengths and weaknesses; analyse procurement related breaches highlighted by the Auditor General’s reports; track systemic loss of public funds through procurement and generate knowledge on high risk stages of the public procurement process for advocacy by CSOs.
File Size: 2.66 MB No of Downloads: 29026.
Fri, Mar 23, 2018
Diversity Management and Pluralism in Kenya’s Major Private Sector Firms
This study seeks to establish the status of pluralism in the private sector in Kenya by examining: efforts by players in the sector aimed at promoting pluralism; the nature of diversity management in the sector; the extent to which the sector has embraced or resisted efforts towards pluralism; and identification of trends, challenges and drivers of pluralism in the sector. The study also aims at facilitating a common understanding of pluralism among all stakeholders in the private sector. The findings provide a resource list for private sector organizations’ top leadership and
management to learn more about diversity management and pluralism, with the goal of optimizing their organization’s approach to diversity management, and the ultimate realization of pluralistic
File Size: 431.53 KB No of Downloads: 2342.
Wed, Nov 29, 2017
Youth Polytechnic Students’ Perception of Vocational Training in Nakuru County
The objective of this study is to create a foundation for quality service delivery in Technical and Vocational Education and Training in the County of Nakuru through the assessment of students’ satisfaction at polytechnics in the County. The study was designed for a thorough and detailed work to be conducted towards the development of an invaluable document not only for the target polytechnics and the County of Nakuru, but also for other polytechnics and educational institutions in Kenya. The outcome would therefore, be useful to TVET institutions in Kenya to continuously improve the quality of services rendered to students and enhance quality teaching and learning services delivered.
The periods that precede elections in Kenya have often been characterized by high intensity campaigns. As a consequence, greater focus during this period has mostly been on political communication that is unrelated to the real policy challenges that the country is faced with. Coupled with the recent history, this period causes anxiety to Kenyan citizens and economic actors who think that this pre-election period exposes Kenya’s fragility.