Report on the audit of national and county policy and legislation on public finance management. 2018. Kenya Law Reform Commission, Council and Governors

This report finds that  review of sector laws and policies should address the issue of the budget cycle during election years. Given that elections are held in August, it is necessary that the budget cycle begins earlier in the preceding financial year so as to ensure that the budget is passed before the August election. Laws and policies should be revised to provide for a clearer and more certain process of public participation in the management of public finances. There is a need for certainty in the schedule of disbursements to counties.  Delays in the disbursements occasion disruption of services and salary delays in counties. There should be a remedy to counties where there is a delay in the passing of the County Allocation of Revenue Act (CARA). There should be adherence to the County Fiscal Strategy Paper (CFSP) and the County Medium Term Plan (MTP). The law should be amended to provide more time for the counties to digest the Budget Policy Statement as this is critical to the planning and budgeting for county resources.