Public Sector Governance and Accountability Series: Budgeting and ...

476 Alta Fölscher
BOX 14.1
Kenyan MPER Contents
Introductory Section
The introductory section has three subsections:
Objectives of the MPER. A brief section discussing the objectives of the
year’s MPER and how it relates to the previous MPER.
The ministry’s mission statement. A section stating the specific elements of the
ministry and its programs. The section also must name all parastatals reporting
to the ministry and describe how they relate to the ministry’s mission and
core functions. The mission statement should also provide a discussion of the
relationship between the ministry’s programs and the IP-ERS.
Situation analysis and recent reforms. This section does a brief environment
scan, listing the key factors that will affect the ministry’s policy development
or spending. It should also include a section on recent reforms and
changes in the ministry’s portfolio or modalities of service delivery.
Expenditure Analysis of Three Years prior to
Budget Year
This section does basic budget analysis of the ministry’s spending. It usually
comprises three components:
Trends in level and composition of expenditure (as budgeted, actual, and
budgeted compared with actual). Here the ministry discusses the distribution
of funding between development and recurrent costs by economic
classification of expenditure and by functions of the ministry.
Extrabudgetary resources and appropriations in aid (own revenue). This
section should indicate sources, trends, and share in total budget (budgeted
and actual) of charges, fees, and levies imposed by the ministry.
A third section analyzes factors underlying divergence between budgeted
and actual expenditure.
Review of Core Poverty Programs Related to Ministry
This section analyzes changes in the list of core poverty programs, trends in
budgets, disbursement and spending against programs, and performance (in
terms of outputs) against these programs.
Review of the Ministry Project Portfolio
This section provides a list of active projects and a discussion of their implementation
status, in terms of both cost and nonfinancial progress. An analysis
of stalled projects is required, including which ones should be completed and