ABSTRACT
This chapter explores the public budgeting systems and reforms over the last fifty years in Kenya. It examines the evolution of the budgeting system starting with the pre-colonial period to the present. The chapter presents the budget framework from a legal perspective and also identifies the key actors in the budgeting process. It outlines the key budget institutions, followed by analysis of revenue and expenditure items. Finally, the chapter provides an evaluation of the budgeting process and recommendations for policy implication and practice. Transparency in public budgeting is imposed to legitimize taxation and government spending. Budget reforms in Kenya have been geared toward increasing intergovernmental consultations, encompassing civil society requirements and generally embracing public participation in the budget process. The Budget Rationalization Program (BRP) as well as the Public Investment Program was in theory very good approaches to budgeting. Their adoption created new ways of looking at economic management.
