The Bajeti Yetu Portal is an online budget information platform that facilitates the Public to access official Government budgetary documents and related interactive data. This is pursuant to Article 201 (a) of the Constitution of Kenya 2010 and Section 35 of the Public Finance Management Act, 2012, its attendant regulations and the PFM Reform Strategy. The Budget Department of the National Treasury takes lead in development and management of the portal while MDAs and County Governments are responsible for the accuracy of the data since it is loaded as entered in the IFMIS system by the respective MDA or County Government.
The Portal provides user friendly features that include Document Library, Interactive Dashboard, Search Capabilities, Data analytics and Countdown Timer to remind users about key Budgetary process activities and milestones. Moreover, the Portal provides users with interactive graphics to illustrate budget figures and data downloads for more in depth analysis.
The National Treasury, through this portal intends to involve the public and other key stakeholders in the budget making process and expenditure management by provision of more enhanced platform for access of relevant information on budgets, service delivery facilities and public investments, Circulars and Budget Mwanainchi Guides. This is geared towards promoting public participation, transparency and accountability in decision making processes.
THE BUDGET DEPARTMENT
THE ROLE OF BUDGET DEPARTMENT
The Budget Department is one of the key departments of the National Treasury. It is headed by the Director of Budget with technical officers from the Budget/Finance officers,Economists, ICT officers and Office Administrators cadres.
The department is responsible for the preparation of Annual and Supplementary Budget Estimates of expenditures of Government for approval by Parliament.
- To strengthen the budget and reporting system to put in place a more efficient and effective Public Financial Management System.
- To implement the budget process to conform to the essential principles for sound budget management.
- To introduce a performance perspective to the budget process by aligning expenditure to policy priorities.
- To link planning and policy objectives to budget allocation.
- To restructure the budget so as to fund program areas that can be identified in line with the Economic Recovery Strategy target
- To coordinate the preparation and presentation to Parliament of MTEF and Annual Estimates of expenditure.
- To develop broad priorities for allocation of public expenditure and implementation of Ministerial Ceiling System.
- To enforce proper management control, monitoring and evaluation for efficient utilization of budgetary resource to realize value for money.
- To set up systems for the budget process e.g GFS classification MTEF Budget.
- To ensure that allocation of resources is consistent with Government policy priorities.
THE BUDGET PROCESS
Budget making process involves development and submission of key documents for approval by Cabinet and Parliament. It starts once a Budget Call Circular for the following financial year is issued by the National Treasury not later than 30th August. In the Circular, the National Treasury usually includes a budget calendar which stipulates timelines for a number of key activities to be undertaken in order to finalize the Budget and submit it for approval by 30th April.
The Budget calendar is designed to ensure involvement of Mwanainchi in the process through public participation during which views, comments and inputs from the public stakeholders are heard and used to validate and enrich Government Budgetary Policy, Strategies and Programmes for the next Financial Year.
The Budget process concludes through a political approval process as stipulated in the Constitution of Kenya, 2010. It involves a Parliamentary process where both the Senate and the National Assembly consider, review and approve key Finance and other related Bills in order for the Government to gain authority to incur public expenditure necessary for the provision of government services and the Executive’s strategic Agenda.