Indeed the Institute of Economic Affairs has been organizing annual pre-budget hearings since 1999, a forum to solicit budget proposals from various stakeholders and the public. The budget proposals are consequently synthesised into a memorandum dubbed “Citizen Alternative Budget” and forwarded to the Ministry of Finance for consideration into the forthcoming budget. This year’s pre-budget hearings took place on 9th and 10th February 2010 at the Stanley Hotel, Nairobi. The sectors not represented in this Alternative Budget, were not represented during the IEA’s prebudget hearings nor did or no written submission sent to the IEA.