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Flagships
County Budget Transparency Survey 2024
The County Budget Transparency Survey (CBTS) is one of the few consistent and comprehensive transparency initiatives conducted at the subnational level worldwide.
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Articles
Financing and Closing Gaps for SDG Realization at the Community Level
Kenya’s devolved governance offers opportunities to localize and finance SDGs tailored to community needs, but faces challenges in integrating SDGs ...
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Memorandums
Memorandum to the Senate on the Division of Revenue Bill 2025
The Division of Revenue Bill, 2025, ensures equitable sharing of nationally raised revenue between national and county governments for FY 2025/26, sup...
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Research Papers
Budget Adaptation
This paper seeks to determine Kenya’s national climate adaptation funding over five years, noting transparency challenges, and plan future research ...
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Guides
County Budget Guide: Improving the County Fiscal Strategy Paper
This guide looks at the presentation and level of information provided by county governments in Kenya in their County Fiscal Strategy Paper.
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Research Papers
Between Policy and Practice: Tracking Budgets and Expenditures in Kenya’s Decentralized Primary Healthcare
Analyzing six counties, this study reveals how funding delays, manual systems, and weak capacity disrupt Kenya’s primary healthcare budgeting, proposing FIF Act implementation and digitization to strengthen delivery.
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Research Papers
Kenya’s Budget Credibility: Expectations and Realities
Budget credibility measures how actual revenue and spending align with approved plans. Examining FY 2018/19–2022/23, this study highlights implementation challenges and proposes reforms to restore fiscal credibility.
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Guides
County Budget Guide: Improving the County Annual Development Plan
This guide looks at the presentation and level of information provided by county governments in Kenya in their Annual Development Plans.
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Guides
Guide to Improving the Citizen (Mwananchi) Budget
This guide provides an outline of key components that make up a good Citizens’ Budget and good practices within the country.
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Guides
County Budget Guide: Improving Programme Based Budgets
This guide looks at the presentation and level of information provided by county governments in Kenya in their PBBs.
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