Auditor-general just got busier under new law

How will the new Constitution affect Kenya’s accountability on public finance?

To Kenya, the promulgation of the Constitution has paved way for efficiency in public funds use.

There is cause to celebrate after more than two decades in search of a new constitution.

Apart from the gains to be realised in governance, rights and freedoms, land reforms, and devolution of government, the new Constitution is promising better management and accountability of public finance.

Chapter 12 deals with public finance, providing for openness and accountability, public participation in financial matters, an equitable society, responsible financial management, and clear fiscal reporting.

Chapter 11 on the other hand provides for a devolved government, thus creating two centres of accountability; at the national level and at the county level.

For Kenya to be able to achieve accountability, there is need for radical changes in the way public finances are managed and reported.

The Finance ministry is one of the dockets set to changes, a move that will force officials to account for use of public finance.

Before the coming into force of the new constitution, the Minister of Finance presented the National Budget to parliament in June, less than one month before the beginning of the new financial year.

This has been one of the reasons why government funds are disbursed to the various ministries late, affecting service delivery.

Also, the public is not involved in the budgeting process.

However, Article 221 of the new constitution provides that the cabinet secretary responsible for finance shall submit to the National Assembly estimates of the revenue and expenditure for the following financial year, at least two months before the end of each financial year.

The budget will be presented not later than 30 April every year.

This will now allow the National Assembly adequate time to scrutinise and approve the budget, and allow the funds to be disbursed in good time.

In addition, the article now provides for receiving of representations and recommendations from the public by a committee of the National Assembly.