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

Country Case Study: Kenya 499
political will at all levels of government to make the reforms count. This
political will needs to be backed up by a core of motivated implementers
who can manage changes, demonstrate benefits, and pass on skills. Over
years of reforms, institutions and individuals in the system have learned that
although budget reforms may introduce new ways of doing things at a
surface level, they do not necessarily require fundamental changes in how
actors in the system behave. Changing the behavior of institutions and individuals
on the ground requires them to be accountable for the results of
planning, budgeting, and spending. Accountability, in turn, requires political
will to enforce sanctions and make clear where responsibility lies.
References
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Khasiani, Kubai, and Phyllis Makau. 2005.“Kenya: Integrating Expenditure towards Policy
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