Kenya : Public Expenditure Review 2004, Report on the Structure and Management of Public Spending

This Public Expenditure Review (PER) report carries an ex-post evaluation of a) budget performance in 2002/03 and, where information is available, for 2003/04 against fiscal objectives and spending priorities as set in the Economic Recovery Strategy for Wealth and Employment Creation (ERS); and, b)...

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Main Author:	World Bank
Format:	Public Expenditure Review
Language:	English en_US
Published:	Washington, DC 2012
Subjects:	ACCOUNT ACCOUNTING ACCOUNTS APPROPRIATIONS AUDIT REPORTS BILLS BUDGET ANALYSIS BUDGET CUTS BUDGET DEFICIT BUDGET EXECUTION BUDGET FORMULATION BUDGET PERFORMANCE BUDGET PROCESS BUDGETING CIVIL SERVANTS CIVIL SERVICE COMMERCIAL ENTERPRISES COST ESTIMATES COST SAVINGS COST SHARING DEFICIT FINANCING DEVELOPMENT DISBURSEMENTS DOMESTIC BORROWING DOMESTIC FINANCING ECONOMIC RECOVERY EDUCATION ELECTRICITY EXPENDITURES FINANCE FINANCE STATISTICS FINANCIAL MANAGEMENT FISCAL PERFORMANCE GOVERNMENT SECURITIES GOVERNMENT SPENDING GROSS DOMESTIC PRODUCT HEALTH HEALTH INSURANCE HEALTH SPENDING HOUSING IMMUNODEFICIENCY INFLATION INSURANCE INTEREST PAYMENTS INTEREST RATES LOCAL AUTHORITIES MACROECONOMIC PERFORMANCE MARKETING NATIONAL SECURITY PENSION PAYMENTS POLICY RESEARCH PRIMARY SCHOOLS PUBLIC DEBT PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE REVIEW PUBLIC EXPENDITURE REVIEWS PUBLIC INVESTMENT PUBLIC POLICY PUBLIC PROCUREMENT PUBLIC SECTOR PUBLIC SERVANTS PUBLIC SERVICE PUBLIC SERVICE EMPLOYMENT PUBLIC SPENDING PUBLIC WORKS REPORTING RESOURCE ALLOCATION RETIREMENT REVENUE COLLECTION ROADS SAVINGS SERVICE DELIVERY TAX TAX RATES TERTIARY EDUCATION UNIT COSTS UTILITIES VACCINES
Online Access:	http://documents.worldbank.org/curated/en/2005/02/5669851/kenya-public-expenditure-review-2004-report-structure-management-public-spending http://hdl.handle.net/10986/8511

id	okr-10986-8511
recordtype	oai_dc
spelling	okr-10986-85112021-04-23T14:02:38Z Kenya : Public Expenditure Review 2004, Report on the Structure and Management of Public Spending World Bank ACCOUNT ACCOUNTING ACCOUNTS APPROPRIATIONS AUDIT REPORTS BILLS BUDGET ANALYSIS BUDGET CUTS BUDGET DEFICIT BUDGET EXECUTION BUDGET FORMULATION BUDGET PERFORMANCE BUDGET PROCESS BUDGETING CIVIL SERVANTS CIVIL SERVICE COMMERCIAL ENTERPRISES COST ESTIMATES COST SAVINGS COST SHARING DEFICIT FINANCING DEVELOPMENT DISBURSEMENTS DOMESTIC BORROWING DOMESTIC FINANCING ECONOMIC RECOVERY EDUCATION ELECTRICITY EXPENDITURES FINANCE FINANCE STATISTICS FINANCIAL MANAGEMENT FISCAL PERFORMANCE GOVERNMENT SECURITIES GOVERNMENT SPENDING GROSS DOMESTIC PRODUCT HEALTH HEALTH INSURANCE HEALTH SPENDING HOUSING IMMUNODEFICIENCY INFLATION INSURANCE INTEREST PAYMENTS INTEREST RATES LOCAL AUTHORITIES MACROECONOMIC PERFORMANCE MARKETING NATIONAL SECURITY PENSION PAYMENTS POLICY RESEARCH PRIMARY SCHOOLS PUBLIC DEBT PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE REVIEW PUBLIC EXPENDITURE REVIEWS PUBLIC INVESTMENT PUBLIC POLICY PUBLIC PROCUREMENT PUBLIC SECTOR PUBLIC SERVANTS PUBLIC SERVICE PUBLIC SERVICE EMPLOYMENT PUBLIC SPENDING PUBLIC WORKS REPORTING RESOURCE ALLOCATION RETIREMENT REVENUE COLLECTION ROADS SAVINGS SERVICE DELIVERY TAX TAX RATES TERTIARY EDUCATION UNIT COSTS UTILITIES VACCINES This Public Expenditure Review (PER) report carries an ex-post evaluation of a) budget performance in 2002/03 and, where information is available, for 2003/04 against fiscal objectives and spending priorities as set in the Economic Recovery Strategy for Wealth and Employment Creation (ERS); and, b) the Performance of budgetary institutions in the context of the government's public expenditure management (PEM) reform program. It also pulls together main features of spending patterns, and policy issues in key line ministries from the ministerial public expenditure reviews. In each of these areas, the report makes recommendations for further reform. The report also draws upon the findings of the Public Expenditure Management Assessment Action Plan (PEM-AAP) update, and the medium term expenditure framework (MTEF) Review. In an update carried out in 2004, PEM systems were found to meet 4 of the 16 benchmarks, which indicate that a much more concerted effort is needed to improve PEM in Kenya. There are two key indicators of weak PEM in Kenya: a big gap between the original (printed) budget and outturn, and, a huge stock of expenditure arrears. There are notable weaknesses in PEM that must be resolved before the budget can be wielded as an effective instrument for strategic linking of resources and spending. Within the MTEF process, key issues point at: the MTEF and annual budgeting remain two separate processes; the Planning-Finance split between the MTEF process and the annual budget is not conducive to effective integration of spending priorities and resource allocation; there is no single budget strategy document that could provide a reasonably firm reconciliation of resources and priorities; there is lack of political engagement in budget strategy and sector ceilings determination; and, the budget formulation timetable is too compressed. Key recommendations of the PER suggest developing and implementing a credible Medium-Term Fiscal Strategy; prioritizing expenditure to achieve the economic recovery strategy (ERS) Objectives; and, strengthening PEM. 2012-06-20T14:53:37Z 2012-06-20T14:53:37Z 2005-02 http://documents.worldbank.org/curated/en/2005/02/5669851/kenya-public-expenditure-review-2004-report-structure-management-public-spending http://hdl.handle.net/10986/8511 English en_US Public expenditure review (PER); CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank Washington, DC Economic & Sector Work :: Public Expenditure Review Economic & Sector Work Africa East Africa Sub-Saharan Africa Kenya
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
language	English en_US
topic	ACCOUNT ACCOUNTING ACCOUNTS APPROPRIATIONS AUDIT REPORTS BILLS BUDGET ANALYSIS BUDGET CUTS BUDGET DEFICIT BUDGET EXECUTION BUDGET FORMULATION BUDGET PERFORMANCE BUDGET PROCESS BUDGETING CIVIL SERVANTS CIVIL SERVICE COMMERCIAL ENTERPRISES COST ESTIMATES COST SAVINGS COST SHARING DEFICIT FINANCING DEVELOPMENT DISBURSEMENTS DOMESTIC BORROWING DOMESTIC FINANCING ECONOMIC RECOVERY EDUCATION ELECTRICITY EXPENDITURES FINANCE FINANCE STATISTICS FINANCIAL MANAGEMENT FISCAL PERFORMANCE GOVERNMENT SECURITIES GOVERNMENT SPENDING GROSS DOMESTIC PRODUCT HEALTH HEALTH INSURANCE HEALTH SPENDING HOUSING IMMUNODEFICIENCY INFLATION INSURANCE INTEREST PAYMENTS INTEREST RATES LOCAL AUTHORITIES MACROECONOMIC PERFORMANCE MARKETING NATIONAL SECURITY PENSION PAYMENTS POLICY RESEARCH PRIMARY SCHOOLS PUBLIC DEBT PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE REVIEW PUBLIC EXPENDITURE REVIEWS PUBLIC INVESTMENT PUBLIC POLICY PUBLIC PROCUREMENT PUBLIC SECTOR PUBLIC SERVANTS PUBLIC SERVICE PUBLIC SERVICE EMPLOYMENT PUBLIC SPENDING PUBLIC WORKS REPORTING RESOURCE ALLOCATION RETIREMENT REVENUE COLLECTION ROADS SAVINGS SERVICE DELIVERY TAX TAX RATES TERTIARY EDUCATION UNIT COSTS UTILITIES VACCINES
spellingShingle	ACCOUNT ACCOUNTING ACCOUNTS APPROPRIATIONS AUDIT REPORTS BILLS BUDGET ANALYSIS BUDGET CUTS BUDGET DEFICIT BUDGET EXECUTION BUDGET FORMULATION BUDGET PERFORMANCE BUDGET PROCESS BUDGETING CIVIL SERVANTS CIVIL SERVICE COMMERCIAL ENTERPRISES COST ESTIMATES COST SAVINGS COST SHARING DEFICIT FINANCING DEVELOPMENT DISBURSEMENTS DOMESTIC BORROWING DOMESTIC FINANCING ECONOMIC RECOVERY EDUCATION ELECTRICITY EXPENDITURES FINANCE FINANCE STATISTICS FINANCIAL MANAGEMENT FISCAL PERFORMANCE GOVERNMENT SECURITIES GOVERNMENT SPENDING GROSS DOMESTIC PRODUCT HEALTH HEALTH INSURANCE HEALTH SPENDING HOUSING IMMUNODEFICIENCY INFLATION INSURANCE INTEREST PAYMENTS INTEREST RATES LOCAL AUTHORITIES MACROECONOMIC PERFORMANCE MARKETING NATIONAL SECURITY PENSION PAYMENTS POLICY RESEARCH PRIMARY SCHOOLS PUBLIC DEBT PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE REVIEW PUBLIC EXPENDITURE REVIEWS PUBLIC INVESTMENT PUBLIC POLICY PUBLIC PROCUREMENT PUBLIC SECTOR PUBLIC SERVANTS PUBLIC SERVICE PUBLIC SERVICE EMPLOYMENT PUBLIC SPENDING PUBLIC WORKS REPORTING RESOURCE ALLOCATION RETIREMENT REVENUE COLLECTION ROADS SAVINGS SERVICE DELIVERY TAX TAX RATES TERTIARY EDUCATION UNIT COSTS UTILITIES VACCINES World Bank Kenya : Public Expenditure Review 2004, Report on the Structure and Management of Public Spending
geographic_facet	Africa East Africa Sub-Saharan Africa Kenya
relation	Public expenditure review (PER);
description	This Public Expenditure Review (PER) report carries an ex-post evaluation of a) budget performance in 2002/03 and, where information is available, for 2003/04 against fiscal objectives and spending priorities as set in the Economic Recovery Strategy for Wealth and Employment Creation (ERS); and, b) the Performance of budgetary institutions in the context of the government's public expenditure management (PEM) reform program. It also pulls together main features of spending patterns, and policy issues in key line ministries from the ministerial public expenditure reviews. In each of these areas, the report makes recommendations for further reform. The report also draws upon the findings of the Public Expenditure Management Assessment Action Plan (PEM-AAP) update, and the medium term expenditure framework (MTEF) Review. In an update carried out in 2004, PEM systems were found to meet 4 of the 16 benchmarks, which indicate that a much more concerted effort is needed to improve PEM in Kenya. There are two key indicators of weak PEM in Kenya: a big gap between the original (printed) budget and outturn, and, a huge stock of expenditure arrears. There are notable weaknesses in PEM that must be resolved before the budget can be wielded as an effective instrument for strategic linking of resources and spending. Within the MTEF process, key issues point at: the MTEF and annual budgeting remain two separate processes; the Planning-Finance split between the MTEF process and the annual budget is not conducive to effective integration of spending priorities and resource allocation; there is no single budget strategy document that could provide a reasonably firm reconciliation of resources and priorities; there is lack of political engagement in budget strategy and sector ceilings determination; and, the budget formulation timetable is too compressed. Key recommendations of the PER suggest developing and implementing a credible Medium-Term Fiscal Strategy; prioritizing expenditure to achieve the economic recovery strategy (ERS) Objectives; and, strengthening PEM.
format	Economic & Sector Work :: Public Expenditure Review
author	World Bank
author_facet	World Bank
author_sort	World Bank
title	Kenya : Public Expenditure Review 2004, Report on the Structure and Management of Public Spending
title_short	Kenya : Public Expenditure Review 2004, Report on the Structure and Management of Public Spending
title_full	Kenya : Public Expenditure Review 2004, Report on the Structure and Management of Public Spending
title_fullStr	Kenya : Public Expenditure Review 2004, Report on the Structure and Management of Public Spending
title_full_unstemmed	Kenya : Public Expenditure Review 2004, Report on the Structure and Management of Public Spending
title_sort	kenya : public expenditure review 2004, report on the structure and management of public spending
publisher	Washington, DC
publishDate	2012
url	http://documents.worldbank.org/curated/en/2005/02/5669851/kenya-public-expenditure-review-2004-report-structure-management-public-spending http://hdl.handle.net/10986/8511
_version_	1764404843363958784

Kenya : Public Expenditure Review 2004, Report on the Structure and Management of Public Spending

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