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Key Observations Noted in the Program-Based Budget 2023-2024

The analysis of the approved (by Busia county Executive) program-based budget 2023-2024 by the budget champions has revealed several significant gaps in the document. These observations highlight areas of concern that need to be addressed to ensure effective budget allocation, implementation and accountability. Here are the key observations that were noted:

  • There is  lack of realistic budgetary resource allocations. The approved budget estimates provided by the county executive did not accurately estimate the costs of various projects. This discrepancy may lead to incomplete projects, as exemplified by the allocation of Kshs. 2M for the completion of Aleles Dispensary when the current status of the structure is only at the foundation level.
  • There is  mismatch between budgetary resource allocations and the needs of the citizens and at the same time the PBB failed to prioritize stalled projects across the county, with Ksh.52M allocated for the construction of new markets despite the existence of many incomplete projects in the trade sector.
  •  The budget lacks specificity in terms of naming projects and providing their specific locations. For instance, the allocation of Kshs. 42M in the education department does not mention the specific projects and their intended execution locations.
  • The repetition of budgetary resource allocations within the same project, which leads to redundancy and potential mismanagement of funds.
  •  The use of general terms in the budget, particularly in the education and vocational training department, hampers citizen understanding and transparency. It is important to break down specific items that need to be purchased for effective tracking.
  • The budget document also lacks realistic performance indicators, baseline indicators, and targets. This is especially evident in the trade and cooperatives sector, where achievements are mentioned but without corresponding baseline indicators to inform new targets.
  •  The approved PBB fails to provide non-financial information, which is crucial for citizens’ interpretation of the document.
  • The budget lacks justifiable reasons for resource allocation increments or decreases in various departments, raising concerns about transparency and accountability.
  • Gender responsiveness is another area of concern, as there are no specific budgetary allocations for persons with disabilities (PWDs) to address their needs and promote affirmative actions.
  • Some revenue streams, such as poultry parks, have been overlooked despite revenue shortfalls in terms of local revenue.
  • Citizens have also not realized value for money, as indicated by achievement narratives that mention completed markets when, in reality, these markets remain stalled.
  •  The comprehensiveness of the budget document needs improvement to ensure it is easily understandable by the common citizen.
Budget champions in the group discussions during the analysis of Busia county approved PBB 2023-2024 by the executive.
Budget champions engaging in the budget analysis of the approved PBB 2023-2024 as they prepare to engage the upcoming public participation which will be facilitated by Busia county Assembly.

Addressing these key observations will enhance transparency, accountability, and effective implementation of the program-based budget, leading to better outcomes for the county and its citizens.

We appreciate the continued support of URAIA Trust


Cedc Kenya

Transforming and Empowering community Lives through knowledge

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