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

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dc.creatorWorld Bank
dc.date2012-06-20T14:53:37Z
dc.date2012-06-20T14:53:37Z
dc.date2005-02
dc.date.accessioned2026-07-01T01:22:22Z
dc.descriptionThis 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.
dc.formatapplication/pdf
dc.formattext/plain
dc.identifierhttp://documents.worldbank.org/curated/en/2005/02/5669851/kenya-public-expenditure-review-2004-report-structure-management-public-spending
dc.identifierhttps://hdl.handle.net/10986/8511
dc.identifierhttps://doi.org/10.1596/8511
dc.identifier.urihttp://hdl.handle.net/123456789/417494
dc.languageEnglish
dc.languageen_US
dc.publisherWashington, DC
dc.relationPublic expenditure review (PER);
dc.rightsCC BY 3.0 IGO
dc.rightshttp://creativecommons.org/licenses/by/3.0/igo/
dc.rightsWorld Bank
dc.subjectACCOUNT
dc.subjectACCOUNTING
dc.subjectACCOUNTS
dc.subjectAPPROPRIATIONS
dc.subjectAUDIT REPORTS
dc.subjectBILLS
dc.subjectBUDGET ANALYSIS
dc.subjectBUDGET CUTS
dc.subjectBUDGET DEFICIT
dc.subjectBUDGET EXECUTION
dc.subjectBUDGET FORMULATION
dc.subjectBUDGET PERFORMANCE
dc.subjectBUDGET PROCESS
dc.subjectBUDGETING
dc.subjectCIVIL SERVANTS
dc.subjectCIVIL SERVICE
dc.subjectCOMMERCIAL ENTERPRISES
dc.subjectCOST ESTIMATES
dc.subjectCOST SAVINGS
dc.subjectCOST SHARING
dc.subjectDEFICIT FINANCING
dc.subjectDEVELOPMENT
dc.subjectDISBURSEMENTS
dc.subjectDOMESTIC BORROWING
dc.subjectDOMESTIC FINANCING
dc.subjectECONOMIC RECOVERY
dc.subjectEDUCATION
dc.subjectELECTRICITY
dc.subjectEXPENDITURES
dc.subjectFINANCE
dc.subjectFINANCE STATISTICS
dc.subjectFINANCIAL MANAGEMENT
dc.subjectFISCAL PERFORMANCE
dc.subjectGOVERNMENT SECURITIES
dc.subjectGOVERNMENT SPENDING
dc.subjectGROSS DOMESTIC PRODUCT
dc.subjectHEALTH
dc.subjectHEALTH INSURANCE
dc.subjectHEALTH SPENDING
dc.subjectHOUSING
dc.subjectIMMUNODEFICIENCY
dc.subjectINFLATION
dc.subjectINSURANCE
dc.subjectINTEREST PAYMENTS
dc.subjectINTEREST RATES
dc.subjectLOCAL AUTHORITIES
dc.subjectMACROECONOMIC PERFORMANCE
dc.subjectMARKETING
dc.subjectNATIONAL SECURITY
dc.subjectPENSION PAYMENTS
dc.subjectPOLICY RESEARCH
dc.subjectPRIMARY SCHOOLS
dc.subjectPUBLIC DEBT
dc.subjectPUBLIC ENTERPRISES
dc.subjectPUBLIC EXPENDITURE
dc.subjectPUBLIC EXPENDITURE MANAGEMENT
dc.subjectPUBLIC EXPENDITURE REVIEW
dc.subjectPUBLIC EXPENDITURE REVIEWS
dc.subjectPUBLIC INVESTMENT
dc.subjectPUBLIC POLICY
dc.subjectPUBLIC PROCUREMENT
dc.subjectPUBLIC SECTOR
dc.subjectPUBLIC SERVANTS
dc.subjectPUBLIC SERVICE
dc.subjectPUBLIC SERVICE EMPLOYMENT
dc.subjectPUBLIC SPENDING
dc.subjectPUBLIC WORKS
dc.subjectREPORTING
dc.subjectRESOURCE ALLOCATION
dc.subjectRETIREMENT
dc.subjectREVENUE COLLECTION
dc.subjectROADS
dc.subjectSAVINGS
dc.subjectSERVICE DELIVERY
dc.subjectTAX
dc.subjectTAX RATES
dc.subjectTERTIARY EDUCATION
dc.subjectUNIT COSTS
dc.subjectUTILITIES
dc.subjectVACCINES
dc.titleKenya : Public Expenditure Review 2004, Report on the Structure and Management of Public Spending

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