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

498 Alta Fölscher
be sequenced and prioritized to secure progress and build on existing successes.
Key to the reform program is building professional capacity for public
finance management, clarifying roles and reconfiguring structures at the
central level to reduce overlap and improve coordination, and reviewing
the legal framework to consolidate different existing legal instruments in
comprehensive framework legislation.
The reform program will include components to improve the credibility
of the budget, comprehensiveness and transparency, policy-based budgeting,
predictability and control in budget execution, accounting and reporting,
external scrutiny, and audit. Interventions in these categories have been
sequenced through a series of enabling platforms, each with its own deliverables.
The reform program is scheduled over a period of 7 to 10 years. The
sequencing is structured as shown in table 14.2.
Although the design of a comprehensive reform program that recognizes
the links between public finance management institutions represents
important progress, the greatest challenge in Kenya is to harness sufficient
TABLE 14.2
Platform
Reform Program Sequencing
Deliverables
Short-term perspective
Medium-term perspective
Long-term perspective
Over 10 years
Improved quality of financial records and credibility
in budget execution for central ministries
Competitive and open procurement
Improved payroll management and
improved collection of revenue
Improved quality of financial records and budget
execution for remaining entities at central,
regional, and local levels
Improved budget preparation and allocations
Introduction of accountability and result-based
management
Improved control of payroll, fixed assets,
and pensions
Improved accuracy of forecast and projections
Reduced tax evasion and increases in revenue
Reduced costs of debt financing
Substantial improvements in service delivery,
with increases in allocation in accordance
with political priorities
Improved effectiveness and efficiency in
public service
Source: Republic of Kenya 2006b.