International Budget Partnership (IBP)

Resources   |  International Budget Partnership (IBP) (All/General)  |   English  |   2016
KEY TAKEAWAYS ? AUDIT REPORTS ARE IMPORTANT FOR OVERSIGHT BY BOTH THE PUBLIC AND THE COUNTY ASSEMBLIES ? AUDIT REPORTS GIVE AN INDEPENDENT OPINION OF WHETHER THE COUNTY GOVERNMENT HAS SPENT FUNDS AS IN THE ENACTED BUDGET ? AUDIT REPORTS RAISE QUERIES RELATED TO FAILURES TO FOLLOW PROCEDURE, AND MAY INDICATE MISUSE OF FUNDS, BUT THEY ARE NOT CORRUPTION REPORTS

Resources   |  International Budget Partnership (IBP) (All/General)  |   English  |   2016
By the end of this module, you will have: ? Understood the significance of budget implementation reports and audit reports ? Identified and analyzed the key components of a county implementation report ? Discussed and understood key elements of an audit report 

Resources   |  International Budget Partnership (IBP) (All/General)  |   English  |   2016
LEARNING OUTCOMES By the end of this module, participants will have: ? Understood the significance of budget implementation reports and audit reports ? Identified and analyzed the key components of a county implementation report ? Discussed and understood key elements of an audit report 

Resources   |  International Budget Partnership (IBP) (All/General)  |   English  |   2016
TASK OBJECTIVES ? REFLECTING ON THE CURRENT CRA FORMULA AND HOW BEST TO SHARE RESOURCES THROUGH A FORMULA ? REFLECTING ON HOW BEST TO SHARE REVENUE WITHIN COUNTIES

Resources   |  International Budget Partnership (IBP) (All/General)  |   English  |   2016
KEY TAKEAWAYS ? EQUITABLE DISTRIBUTION IS IMPORTANT NOT ONLY ACROSS COUNTIES BUT ALSO WITHIN COUNTIES(AT THE WARD/SUB-COUNTY LEVEL) ? DISTRIBUTION ACROSS THE COUNTY SHOULD ENSURE THAT THOSE VILLAGES, WARDS AND SUB-COUNTIES THAT HAVE HIGHER NEEDS ARE ALLOCATED MORE FUNDS ? SOME COUNTIES HAVE TAKEN A STEP TOWARD FORMALIZING DISTRIBUTION OF RESOURCES USING LEGALLY BINDING FORMULA THAT INCORPORATE PRINCIPLES OF EQUITY TO VARYING DEGREES

Resources   |  International Budget Partnership (IBP) (All/General)  |   English  |   2016
By the end of this module, you will have: ? reviewed the Commission on Revenue Allocation (CRA) formula, which determines how the funds allocated to counties are shared among the counties; ? reviewed and discussed principles and concepts related to sharing of resources; ? debated the advantages and disadvantages of the first approved formula; ? discussed the second revenue sharing formula; as approved by the Senate; ? discussed the reasoning behind the county distribution of resources to its sub-units, wards and sub-counties; and ? discussed alternative mechanisms for distribution of resources across the county

Resources   |  International Budget Partnership (IBP) (All/General)  |   English  |   2016
Learning Outcomes. By the end of this module, participants will have: ? reviewed the Commission on Revenue Allocation (CRA) formula, which determines how the funds allocated to counties are shared among the counties; ? reviewed and discussed principles and concepts related to sharing of resources; ? debated the advantages and disadvantages of the first approved formula; ? discussed the second revenue sharing formula; as approved by the Senate; ? discussed the reasoning behind the county distribution of resources to its sub-units, wards and subcounties; and ? discussed alternative mechanisms for distribution of resources across the county

Resources   |  International Budget Partnership (IBP) (All/General)  |   English  |   2016
TASK OBJECTIVE UNDERSTAND EXISTING OPPORTUNITIES AND MECHANISMS TO IMPROVE PUBLIC PARTICIPATION IN BUDGETING

Resources   |  International Budget Partnership (IBP) (All/General)  |   English  |   2016
KEY TAKEAWAYS ? KENYAS LEGAL FRAMEWORK SECURES THE RIGHT TO PUBLIC PARTICIPATION IN BUDGETING ? THE LEGAL FRAMEWORK ALSO PROVIDES TOOLS AND PLATFORMS FOR PUBLIC PARTICIPATION SUCH AS THE CBEF ? THE COUNTY GOVERNMENT HAS THE CONSTITUTIONAL MANDATE TO ENSURE AND COORDINATE PUBLIC PARTICIPATION ? THE PUBLIC AND OTHER STAKEHOLDERS SHOULD ORGANIZE THEMSELVES FOR EFFECTIVE AND EFFICIENT PUBLIC PARTICIPATION 

Resources   |  International Budget Partnership (IBP) (All/General)  |   English  |   2016
By the end of this module, the you will have: ? discussed the process of budget decision-making in Kenya, focusing on public participation; ? outlined the four stages of the budget process, as well as additional details of the Kenyan budget process; ? mapped the key budget documents that should be produced and published according to the legal framework in Kenya and the four stages of the budget process; ? developed a timeline of the county and national budget processes in Kenya, indicating participation opportunities throughout the budget year; ? named additional budget-related documents and sources of budget information that are available in Kenya; ? defined some key terms used in Kenyas budget documents; ? learned to read budgets, County Fiscal Strategy Papers and County Budget Review and Outlook Papers