41. Funded by several donors, including the European Union (EU), UK Department for International Development (DFID), Irish Aid, World Bank, and African Development Bank
87. Various approaches attempted, with some being too complex and creating confusion; activity-based budgeting as a method for producing programme-based estimates was particularly problematic
172. A transparent and evidence-based bidding process for budget resources by ministries through the use of Budget Framework Papers; also, more information available to Cabinet for decision making
173.
174.
175. Greater transparency in funding of government priorities through Programme Budgeting implementation:
176. Budgets traditionally prepared using cost centre structure, which generally represents a ministry’s administrative structure
177. The cost centre structure does not always align well with ministry objectives/outputs; therefore, difficult to align with overall government priorities
178.
179.
180. Budget Book contained only budget data by economic classification, no other supporting information
181. Budget Book currently being piloted has ministry descriptions and performance information:
195. Major public outreach event occurs every year as the Honourable Minister of Finance and Development Planning tables the Budget Estimates before Parliament for approval. During this time, the Budget Estimates are broadly distributed to the citizens:
199. These meetings are attended by people from different sectors, including farmers, business community, Non-Governmental Organizations (NGOs), as well as public servants from different government departments in the Districts
200. In these forums, the stakeholders have opportunities to inquire about the current Budget Estimates and to learn about progress made from the funding of projects/ initiatives under previous budgets
201.
202.
203. Budget Teams then report back to the Honourable Minister on the stakeholder input
204. These meetings are very effective because they aid in identifying public priority areas for resource allocation
205.
206.
207.
208.
209.
210.
211.
212. These have been accompanied by a host of challenges, some resolved and others still being addressed
213.
214.
215. Revise Budget Framework Paper template to enhance value/relevance and allow for a programme orientation
216. Develop template for a consolidated Budget Framework Paper and make publicly available
217. Require the ministry preparation of comprehensive and defensible budget requests for the indicative, or planning, years of the budget horizon
218.
219.
220. Roll out programme budgeting to remaining ministries using a phased approach
226. Initiatives should be designed such that they avoid unnecessary complexity and compliment existing institutional and human and physical resource capacities in the ministries
227.
228.
229. Financial and payroll system functionality must be considered well in advance of implementing any reforms that are dependent upon these systems
230.
231.
232. Exposure to budget concepts and basic knowledge of the budget process can enhance citizens’ ability to effectively monitor government performance and accountability of taxpayer money