Kenya: Fiscal Transparency Evaluation

International Monetary Fund

No 2016/221, IMF Staff Country Reports from International Monetary Fund

Abstract: This paper discusses key findings of the Fiscal Transparency Evaluation of Kenya. Since 2010, the Treasury has made important changes in Kenya’s public financial management framework, the impact of which can clearly be seen in its performance against the Fiscal Transparency Code. The prospects for quick improvements in the fiscal reporting area are clearly within the grasp of the National Treasury. Fiscal forecasting and budgeting practices are generally in line with good practice under the Fiscal Transparency Code, reflecting more than a decade of experience with medium-term budgeting and preparing and presenting macro frameworks.

Keywords: ISCR; CR; central government; balance sheet; annual budget; budget year; real GDP; public finance; cash basis; national budget; cross holdings; gross revenue; General government unit; county government; state corporation; government guarantee scheme; government support; policy area; Budget planning and preparation; Financial statements; Fiscal risks; Africa (search for similar items in EconPapers)
Pages: 65
Date: 2016-07-12
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