| Description |
1 online resource (60 pages) : illustrations, tables, graphs |
| Series |
IMF Country Report ; Number 08/99 |
|
IMF country report ; no. 08/99.
|
| Contents |
Cover; Contents; Abbreviations; I. Detailed Description of Practice; A. Clarity of Roles and Responsibilities; Boxes; 1. General Government in Kenya; 2. Legal Framework for Public Finance Management in Kenya; 3. Summary of Reforms Since 2003; 4. Extrabudgetary spending in Kenya; Tables; 1. Summary of Budgeting and Reporting Status of SAGAs and FAs; B. Open Budget Preparation, Execution, and Reporting; 5. The Budget Preparation Process; 6. Budget Execution Procedures; 7. Legal Provisions Enabling the Consolidated Fund and Government Banking Arrangements; C. Public Availability of Information |
|
D. Assurances of Integrity2. Variance Between Budgeted and Actual Outturns-2002-2006; II. IMF Staff Commentary; 8. Kenya's new PFM Reform Strategy; III. Summary Tables; 3. A Summary Assessment of Practices; 4. Public Availability of Information-A Summary |
| Summary |
In Kenya, the general government is not defined consistently with government finance statistics (GFS) principles. Relationships between the central government and public nonfinancial and financial corporations are generally clearly defined. Government holdings of fully owned corporations and equity are moderate, and the management of state assets is clearly defined. The legislative basis for taxation is clear and comprehensive. Tax administration is clearly defined and well coordinated with overall fiscal management. External scrutiny of macroeconomic assumptions is encouraged. Kenya meets some of the requirements of the fiscal transparency code |
| Notes |
Online resource; title from PDF copyright page (ebrary, viewed July 3, 2015) |
| Subject |
Budget process -- Kenya
|
|
Financial statements -- Kenya
|
|
Budget process
|
|
Economic history
|
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Financial statements
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| SUBJECT |
Kenya -- Economic conditions -- 1963-
http://id.loc.gov/authorities/subjects/sh85071996
|
| Subject |
Kenya
|
| Form |
Electronic book
|
| ISBN |
9781451821185 |
|
1451821182 |
|
9781452727622 |
|
1452727627 |
|
