Guide to Effective Oversight and Scrutiny of Budgets, Economic Policies and Related Documents: A Source Book for Legislators and Fiscal Analysts

The guide was developed by the Parliamentary Budget Office (PBO) in close consultation with the Fiscal Analyst Forum (Kenyan Chapter). Its purpose is to act as a guide and source material for the strengthening of the legislature in the performance of its mandate in public financial management. It provides a comprehensive account of the legal framework underpinning the budget and other statutory documents and details the budget process at both levels of government with specific emphasis on legislature’s role. Other areas covered include analysis of bills, analysis of expenditure estimates, and the format of reports by  Budget and Appropriations Committees; the role of independent budget units across the levels of government; the legislature’s role in monitoring and evaluation, as well as the role of investigatory committees (Public Accounts Committee and Public Investments Committee). The guide also includes definitions of key terms that are commonly used and serves as a framework for the design of future capacity building interventions initiated by the Kenyan Parliament for both members and staff.