Browsing by Author "Meru, A. Kinoti"

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    Public Budgeting in African Nations: The Case of Kenya. In Peter F. Haruna & Shikha Vyas-Doorgapersad (Eds.), Fiscal Analysis in Development Managemen
    (Routledge, Taylor & Francis Group, 2016-10-05) M’Ariba R. Kinoti; Meru, A. Kinoti
    In chapter 6, Meru and M'ariba provide an overview of the budgeting system in Kenya, focusing on key historical, legal, and institutional aspects. Since gaining independence in 1963, Kenya has experimented with several budgeting frameworks, namely line item budgeting, zero-based budgeting, performance budgeting, and medium-term expenditure framework. After independence, Kenya invested significantly in training budget personnel and public sector economists and has kept pace with international developments in public budgeting. The authors state that as Kenya moves toward further fiscal decentralization by shifting some budgetary responsibilities to counties, it will face significant budgeting challenges.