Gender Responsive Budgeting (GRB) Discussion Forum Notes


National Gender and Equality Commissioner addressing the GRB Participants in Kangemi, Westlands Sub-County

On the 31st of July 2015, Consolation East Africa facilitated the coming together of different organization that worked on areas of gender, Human Rights, Social Accountability, Security, Psychosocial, Legislation, Administration and Legal to deliberate on issues of Gender Responsive Budgeting (GRB). The organizations represented included; Soweto Forum, National Gender and Equality Commission (NGEC), Kenya National Commission on Human Rights (KNCHR), Gender Based Violence (GBV), Light of Hope, Kibagare Football Club, Young Women Empowerment Programme (YOWEP),Young Mothers, Tegemeo la mayatima, C.B.O Kangemi, Community Health Worker, Multi-power, Chemichemi Ya Ukweli, Taji Youth Group, Westlands Search for Peace/Kaptagat Youth Group, NEEPY, C.B.O, Taji Youth Group/Kayo Group, Divas Fashion House, Makadara Youth Network, Wonder Joy Youth Group, Exchange Perspectives, Tangaza University College (Institute of Youth Studies), ANPPCAN Kenya Chapter, Representative Mountain View MCA, Mountain View, Hekima University College, Strings for Life Kenya, Eden Rock Day Care & Nanny Centre, GRT, Multi-power Sanitation Response, Westlands GBV Working Group Kangemi, Shangilia Y2Y Network, Bawa, KARDS, Consolation East Africa (CEA). The event brought together the Gender Focal Point, Commissioners, Youth Leaders, President, Founders, Member, Secretaries,Chairpersons, Clerk, Trainers, Intern, Directors, Lecturer, Internship Coordinators, Program Officers, Student, Program Managers, Chief Executive Officer (CEO), Psychosocial officer, Coordinator, Treasurer and Programme Assistant

Commitments to women empowerment by Commissions
National Gender and Equality Commission (NGEC)
The Guest of Honour Commissioner Winfred Lichuma, the Chairperson of National Gender and Equality Commission (NGEC) gave an opening speech where she shared what NGEC has been able to do as follows; The National Gender and Equality Commission (NGEC) is a constitutional Commission established pursuant to Article 59 (4) (5) of the Constitution of Kenya 2010, to promote the principles of gender equality and inclusiveness. In line with this, one of its key functions is to act as a principle organ of the state in ensuring compliance with all treaties and conventions ratified by Kenya relating to issues of equality and freedom from discrimination and with focus to special interest groups including minority and marginalized, women, youth, children, the elderly, and persons with disability. In line with its mandate to ensure equality and inclusion, the Commission promotes Gender Responsive Budgeting (GRB) at the National and County levels.

A budget is a key policy tool of any government in impacting the social and economic position of men and women, boys and girls. Progress towards the realization of any rights entails monetary investments. A budget in itself in never “gender neutral” it either perpetuates or reduces inequalities.

Since its establishment, the Commission has facilitated the Kenya Government to adopt GRB as a strategy for promoting gender equality and inclusion at both the National and County level. The Commission spearheaded development of GRB guidelines to assist in mainstreaming gender equality and inclusion in the budget processes at the national level. Currently, the Commission is facilitating the development of guidelines for the budget making process for County governments. I am certain that a gender responsive budget will address the needs of vulnerable groups in our society.

The Commission has also conducted a review of the National Budget estimates for the Year 2015/2016 along key thematic areas. The analysis focused on the proposed budget allocation for the financial year 2015/2016 and its effects on women, men, boys and girls. A key finding was that the national budget 2015/2016 has generally addressed the principles of equality and inclusion, both at the policy level and in the budget allocation. In total the budgetary allocations for addressing matters relating to equity amounts to approximately Kshs 497.6 billion translating to about 24% of the total budget.

It is my belief, that when the findings of this analysis will be published, they will inform the technical officers and the policy makers to deepen the gains made towards achieving gender equality. Specifically, by raising awareness and understanding of gender equality and inclusion issues in budgets and policies, foster the accountability of the national and county governments for their gender equality commitments and ultimately enhances budgets and policies in light of the analysis.

Going forward there is need to institutionalize the principles of equality and inclusion in the budget cycle. In this regard the Commission plans to establish and coordinate a GRB technical working group with a multi-sectoral partnership from private, public, faith based and academia sectors to engage in the budget making process both at National and County levels.

The Commission envisages budget making process that is responsive to the needs of all interest groups in Kenya in the long run and we look forward to working with the stakeholders to ensure that this is achieved. With these remarks, she declared the forum open.

Kenya National Commission on Human rights (KNCHR)
The KNCHR was represented by Madam Lucy Minayo who is also the Senior Human Rights Officer and Gender Focal Point Partnership and Resource Mobilization Unit.
The Kenya National Commission on Human Rights (KNCHR) is an Independent National Human Rights Institution (NHRI) established under Article 59(1) as read with Article 59(4) of the Constitution of Kenya 2010 and the Kenya National Commission on Human Rights Act No. 14 of 2011. The Commission has two broad mandates: to advise and support state and non-state actors to discharge their obligation to respect, promote and fulfill human rights and to play a watchdog role over the various government organs with respect to human rights in the Republic of Kenya. The functions of the Commission as provided for under Section 8 of the KNCHR Act, 2011 are to:

a. Promote respect for human rights and develop a culture of human rights in the Republic;
b. Promote the protection and observance of human rights in public and private institutions;
c. Monitor, investigate and report on the observance of human rights in all spheres of life in the Republic;
d. Receive and investigate complaints about alleged abuses of human rights, except those relating to the violation of the principle of equality and freedom from discrimination under the gender and equality commission, and take steps to secure appropriate redress where human rights have been violated;
e. On its own initiative or on the basis of complaints investigate or research matters in respect of human rights, and make recommendations to improve the functioning of State organs;
f. Act as the principal organ of the State in ensuring compliance with obligations under international and regional treaties and conventions relating to human rights except those that relate to the rights of special interest groups protected under the law relating to equality and non-discrimination;
g. Formulate, implement and oversee programs intended to raise public awareness of the rights and obligations of a citizen under the Constitution;
h. Work with the National Gender and Equality Commission and the Commission on Administrative Justice to ensure efficiency, effectiveness and complementarity in their activities and to establish mechanisms for referrals and collaboration;
i. Perform such other functions as the Commission may consider necessary for the promotion and protection of human rights; and as may be prescribed by the Constitution and any other written law.

Section 26 of the KNCHR Act confers on the Commission powers to: issue summons as it deems necessary for fulfillment of its mandate; to obtain, by any lawful means, any information it considers relevant, including requisition of reports, records, documents and any information from any person, including governmental authorities, and to compel the production of such information for the proper discharge of its duties; to adjudicate on matters relating to human rights; and conduct audits of any private and public institution to establish the level of compliance with the Constitution with regards to integrating the principle of equality and equity in its operations.

To effectively and efficiently deliver on its mandate, the Commission has organized its programmatic work around six core departments namely, Complaints and Investigations; Redress; Research and Compliance; Reforms and Accountability; Public Education and Training; Economic, Social and Cultural Rights. The Commission has devolved its work through its four regional offices–Northern Kenya (located in Wajir) North Rift (located in Kitale), Coast regional office (located in Mombasa) and Western Regional office (located in Kisumu). The programmatic departments are facilitated by eight support departments and units as follows: Public Affairs and Communication; Finance; Information Technology; Human Resource and Administration; Procurement; Internal Audit; Partnerships and Resource Mobilization; and Monitoring and Evaluation.

Gender Responsive Budgeting as a Fiscal Innovation
Speech by Dr. Richard Muko

We at Consolation East Africa see Gender responsive budgeting (GRB) is a fiscal innovation. We consider it a “Problem solution concept” that has been transformed into tangible processes, resources and institutional mechanisms to assist providing the benefits of inclusion to marginalized populations. For this purpose we have taken it as an important agenda and promoted it in all the sub-counties of Nairobi. We have also documented the feedback from all the areas we have visited in our blog. The manual developed by NGEC, experiences from TISA and support from International Republican Institute have been quite helpful.

GRB applies “gender lens” to institutional mechanisms, propelling them to bring about desirable impacts and benefits through its processes. It is a socio-economic tool for transparency and accountability that analyzes budgetary policies, identifying their effects on gender development.

It has two inevitable dimensions: equity and efficiency. Efficiency is about optimal allocation. For example, if we were about 2000 people in this meeting, a bigger hall would have been sought. Allocating our meeting of 200 people to a bigger hall that is supposed to handle 2000 people and allocating those people to this hall meant for 200 people is considered an inefficient allocation. Some people would be having more space than they would need while others would be suffocating or have no space at all. Equity on the other hand, refers to making specific allocations for the weak in our midst. The weak include the aged, disabled and people not able to compete for opportunities equally with others. These people have to be enabled to get those opportunities and hence require special allocation.

The position of women in Kenya has always been very weak both historical, social, political and economic. Recognizing this anomaly, the 2010 Constitution of Kenya, sought to create a platform for equality between women and men. Various provisions focused on affirmative action, for instance, Article 27 (8) obliged the state to take legislative and other measures to ensure that no more than two-thirds of the members of elective or appointive bodies are of the same gender. Additionally, Article 81 applied the same rule in elective Public bodies. The constitution affirmed that everybody is equal before the law through the provision, ‘every person is equal before the law and has the right to equal protection and equal benefit of the law.’ It further stresses that, ‘women and men have the right to equal treatment including the right to equal opportunities in political, economic, cultural and social spheres.”

The foregoing provisions in the 2010 Constitution impose various obligations that the state has to comply with. Some of these obligations include;
a) Enabling women and other marginalized groups to freely participate in mainstream society including leadership in politics.
b) Reservation of certain positions for women and other marginalized groups by the government to prevent them from unequal political competition.
c) Budgeting and budget implementation to cater for the needs of both women inter alia other marginalized groups and men fairly
d) The concerns of men and women constitute an integral dimension in the design of policies and laws and administrative procedures
For all these to be achieved, there has to be some deliberate fiscal action in terms of equity based budgeting process. A budget that considers the unique needs of the special populations. A budget such as this, has a distributive and a redistributive dimension. It intends to pull those who are already in the “holes of despair” to the heights of dignity enjoyed by the rest of the societal members.

There has been a misnomer that GRB refers to making separate budgets for women. It is also wrongly interpreted as the earmarking of funds for gender development. On the contrary GRB helps in the analysis of the entire budget process through a gender lens to identify the gender differential impacts and to translate gender commitments into budgetary commitments. It has four specific components: 1. knowledge processes and networking, 2. Institutional mechanisms, 3. learning processes and building capacities, and 4 public accountability and benefit incidence. These four components of GRB will be analyzed in the context of Kenya.

The National Gender and Equality Commission has been the pioneer of gender budgeting in Kenya, and plays a significant role as is exemplified in its GRB guidelines of 2014. These guidelines are available on its website. The other commission that advances this is the Kenya National Commission on Human Rights. The presence of these commissions here, shows their commitment in advancing this agenda. The onus remains on us CSOs to continue networking and advancing this agenda far and wide.

When looking at the existing fiscal institutional mechanism, a number of considerations arise. Does investing in public infrastructure prove to have more impact on the poor – especially women – than allocations designed through specifically targeted programs? Does economic growth, per se, translate into better gender – sensitive human development? Has the contribution of women to the economy been properly analyzed and fiscal services been designed to redress the capability deprivation of women in the unpaid care economy? These challenges push us to envisage a fiscal innovation that emphasizes inclusion instead of a status quo bent on exclusivity.

Let us look at 2014/2015 Nairobi county budget done by The Institute of Social Accountability (TISA). The recurrent expenditure was Kshs 18.7 billion, development expenditure was Kshs 9.03 billion, and emergency fund of Kshs 24 million. In doing a GRB analysis, we would use a likert scale to analyse it in a gendered continuum so as to derive the inter-gender weighted benefits in development, recurrent and emergency expenditures relative to men and women. In analyzing deeper the recurrent expenditure 9.8% went to debt repayment, 0.1% was allocated to emergency fund. Operations and maintenance was allocated 24% while personnel emoluments was 66%. Only a good look at this data will enable us to critique objectively and enable a policy focus that will increase efficiency and equity.
At the national and county levels, various laws have been passed in the recent past promoting positive inter-gender considerations inter alia Sexual Offenses Act 2006, Children Act 2001, Gender Equality Act 2014, Anti Human Trafficking Act 2010, Marriage Act 2014, Protection Against Domestic Violence Act 2015 and County Governments Act 2014. Their proper implementation is a direct function of both efficient and equitable budgetary allocative considerations. At the national levels, the government has allocated schemes of economic empowerment, the onus remains on the counties to ensure that gender considerations are made prime.
Lastly, to end I would like to quote President Obama in his Speech to the Kenyan people. No team can succeed when it weakens half of its squad. On this therefore, all genders need to be treated equally-well so as we may realize the gains of well-balanced progress. Well distributed budgetary allocations will reinforce the gains made in bringing development, progress, unity and peace among the people. Elevation of both genders in Kenya in all spheres including on matters of budgeting is hence a needed fiscal innovation that will strengthen our leadership mandate in the region too.

Introduction to gender Responsive Budgeting Concept by Millicent Agutu
GRB Concept Outline
• Gender
• Sex
• Introduction to Gender Responsive Budgeting (GRB)
• Aim of GRB
• What is a gender responsive budgeting
• Why do gender budgeting?
• Why is gender budgeting necessary?
• Discrimination faced by girls and women
• GRB and Kenyan National and International Commitments
• Approaches to GRB
• Importance of gender budgeting
• Purpose of GRB and Discussion Forum
• Gender is the culturally and socially constructed roles, responsibilities, privileges, relations and expectations of women and men, boys and girls. Because these are socially constructed, they can change over time and differ from one place to another
• Sex is the biological make-up of male and female people. It is what we are born with, and does not change over time, nor differs from place to place
Introduction to GRB
• GRB is the analysis of the government budget in terms of its reach and impact on women and men, girls and boys.
• GRB is having a budget that speaks for both genders (male and female). Government needs to think about both gender and sex when making policies and allocating budgets to implement the policies. In respect of sex, government needs to ensure that policies and programmes are available and adequately financed to address the different biological needs of women and men, including childbearing for women.
Aim of GRB
• Strengthen the capacity of governments to apply gender analysis to planning, monitoring and evaluating the impacts of revenue raising and expenditure allocation at national, county and local levels
• Increase women’s participation in economic decision-making through their engagement in the budgeting processes
• Bring a gender perspective into economic governance by increasing the transparency of the budget processes and strengthening existing monitoring mechanisms to hold global and national actors accountable for their policy commitments to women
• Promote women’s leadership in public and productive spheres
• Engage in the process of transformation to take into account the needs of the poorest and the powerless
• Build advocacy capacity among women’s organizations on macroeconomic issues
• Recognize, reclaim and revalue the contributions and leadership that women make in the economy
• Engagement to promote the mainstreaming of gender in macro-economic policy
What is gender-responsive budget
• A gender-responsive budget is a budget that acknowledges the gender patterns in society and allocates money to implement policies and programmes that will change these patterns in a way that moves towards a more gender equal society.
Why do gender budgeting?
• The budget is the most important policy instrument of government because no other policy can work without money. As such, the government budget can be a powerful tool in transforming the country.
Why is gender budgeting necessary?
• The achievement of human development is heavily dependent on the development and empowerment
Discrimination faced by girls and women through the life cycle as in the next diagram you are just about to see

Gender Responsive Budgeting and Kenyan National and International Commitments

• With globalization, gender implications have become not only a concern of individual countries but also the world as a whole. The Commonwealth Secretariat’s role in encouraging member countries to mainstream gender concerns into macroeconomic policy dates back to 1989.
• Kenya is signatory to various gender conventions and declarations, including the 1979 Convention on Elimination of all Forms of Discrimination Against Women, the 1980 Copenhagen World Conference that stressed the need for women to participate in the development process as both experts and beneficiaries, and the 1995 Beijing Platform for Actions where affirmative action was identified as an indispensable strategy for gender mainstreaming.
Purpose of Gender Responsive Budgeting
• Identifying the felt needs of women and prioritizing and/or increasing expenditure to meet these needs;
• Supporting gender mainstreaming in macro-economics;
• Strengthening civil society participation in economic policy making;
• Enhancing the linkages between economic and social policy outcomes;
• Tracking public expenditure against gender and development policy commitments; and
Contributing to the attainment of the Millennium Development Goals (MDGs)

Importance of gender budgeting
• Gender Budgeting can help to improve economic governance and financial management.
• It can provide feedback to government on whether it is meeting the needs of different groups of women and men, girls and boys.
• Gender Budgeting expands our concept of the economy to include things that are not usually valued in money. In particular, Gender Budgeting recognizes the unpaid care economy – the work that mainly women do in bearing, rearing and caring for their families and the people in our society.
Approaches to GRB
• Social responsibility
• Identifying communal problems that needs to be solved (education, health, water and sanitation, security)
• Women participation in budget making process
• Increasing citizens civic understanding for active engagement in governance reforms in Kenya (Public Finance Act, County Government Act and the Constitution)
• Form working groups (caucus)
• Ward level meetings
• Motivate ourselves and be motivators to others (when selling the GRB to the citizens, look for tangible issues within their counties and localities)
• Follow up on projects
• Success stories from the participants that brings personal social satisfaction
• Use the opportunity to grow selves
• Train women who will be able to tell MCA’s the challenges they meet in their localities
Why does gender responsive budgeting focus on women?
Around the world, Gender Budgeting tends to focus on women because:
• Nearly two thirds of the illiterate people in the world are women;
• In developing countries, maternal mortality continues to be a leading cause of death for women of reproductive age;
• Women are under-represented in decision-making in both government and business sectors, especially at senior levels;
• Women’s ‘economic’ work continues to be very different in nature from men’s. Women are engaged in less formal, lower status types of work and continue to receive less pay than men for the same work; and
• Women also continue to do most of the unpaid work of bearing, rearing and caring for children and other citizens.

Definition of Terms
• Political leadership is the interaction between political participation and political representation. It gives rise to political agendas which are translated into policies, laws or budgets at both national and county levels.
• Political representation is involvement in decision making and social forums
• Political accountability is the ability of organizations, individuals (women and men) and interested stakeholders to hold representatives accountable and responsible for decisions and mandate as defined by the constitution in the light of gender responsiveness

Introduction to budget structure/cycle by Pius Muriithi

What is Government budget?
It is a document presenting the government’s proposed development priorities, revenues and spending for a financial year.
It is also a set of procedures by which the government rations resources and controls spending among various government agencies.
It is an instrument for economic policy, management and accountability.
It is an allocation mechanism that aims to maximize the contribution of public expenditure to national welfare.
How is it passed?
The budget is proposed by line government line department, approved by the chief executive and presented by the national or county treasury to the national or county assemblies.
Legal Framework and Process
The Constitution of Kenya provides the broad principles of public finance whereas the Public Finance Management Act, 2012 sets out the rules of how the national and county governments can raise and spend money.
Development master plan
Kenya development blue print defines key investment priorities and options that guarantees delivery of welfare (human rights) to the citizens as defined in the National Constitution 2010.
Achievement of national development goals (vision 2030) is a road map that seeks to transform Kenya into a middle-income country by 2030.
Vision 2030 is operationalized through annual national fiscal strategic plans that defines annual allocation of meager national resources inform of a budget or national annual fiscal strategy paper.
County level budget making process:
Section 125 of the Public Finance Management Act, 2012 provides the procedure to be followed in the budget making process at the county level as outlined below:
• Development of an integrated development planning process, which includes both long term and medium term planning;

• Planning for and establishing financial and economic priorities for the county over the medium term;

• Making an overall estimation of the county government’s revenues and expenditure;

• Adoption of the County Fiscal Strategy Paper;

• Preparing budget estimates for the county government and submitting estimates to the county assembly;

• Debate and approval of the budget estimates by the county assembly;

• Enactment of the appropriation law and any other laws required to implement the county government’s budget;

• Implementation of the county government’s budget;

• Accounting for, and evaluating the county government’s budgeted revenues and expenditure.

County Strategy Fiscal Paper formulation operational plan
The county treasury has the mandate to prepare and submit to the county executive committee the County Strategy Fiscal Paper for approval. The county executive then submits the County Strategy Fiscal Paper to the county assembly for approval by 28th February each year.
The County Strategy Fiscal Paper contains the strategic priorities and policy goals for the county government, the estimates, expenditure, revenue and borrowing for the next financial year.
The county assembly should then within 14 days consider and adopt the Strategy Fiscal Paper with or without amendments. The county treasury shall consider any recommendations made by the county assembly and publish the Fiscal Paper within 7 days.
The county executive shall also prepare annual cash flow projections for the next financial year by 15th June, to be sent to the Controller of Budget, Intergovernmental Budget and Economic Council and the National Treasury.
The county executive member in charge of the county treasury shall submit the budget estimates and other documents together with the draft Bills (for implementation of the county government budget), except the Finance Bill, to the county executive committee for approval by 30th April every year.
Following approval by the county executive committee, the budget estimates shall be submitted to the county assembly for approval. The clerk to the county assembly shall then prepare the budget estimates for the assembly and forward them to assembly and the county executive committee member in charge of the county treasury for comments.
After submission of budget estimates to the county assembly for approval, the county executive committee member in charge of the county treasury shall publish and publicize them. Upon approval, the county executive committee for finance shall prepare and submit the County Appropriation Bill with the approved budget estimates to the county assembly. It should be noted that the month of May is the period when the county budget committee holds public hearings on the budget.
The county assembly shall consider and approve the Appropriation Bill, with or without amendments, and within 90 days after its passing, the assembly shall pass the Finance Bill.
On October 30th, the county government must publish the first quarterly implementation report.
National level budget making process:
The budget making process by the national government set out under Section 35 of the Public Finance Management Act and is similar to the process at the county level.
The National Treasury leads the process at the national level. It handles budget formulation for all state agencies apart from the Legislature and the Judiciary, which create their own budgets in line with the principle of separation of powers.
The Cabinet Secretary in charge of the National Treasury submits to the cabinet the national budget estimates and other related documents, and draft bills for implementation of the national budget, excluding estimates for Parliament and the Judiciary.
The Commission on Revenue Allocation submits its recommendations for the division of revenue between national and county governments by January 1st. The Cabinet Secretary then submits the estimates to Parliament by 30th April every year. The Parliamentary Service Commission and the Registrar of the Judiciary are also expected to submit their budget estimates to Parliament by 30th April each year. Copies of the budget estimates for Parliament and Judiciary are also sent to the National Treasury for comments. Such comments are to be sent to the National Assembly within 15 days.
It is at this stage that the budget estimates should then be publicised. Upon approval by the National Assembly, the Cabinet Secretary prepares and submits the Appropriation Bill for the approved budget estimates to be approved by 30th June each year. The National Treasury then publicises the budget estimates within 21 days after approval by the National Assembly. The National Assembly assents to the Finance Bill within 90 days from the date of passing the Appropriation Bill. The Finance Bill comprises the mechanisms of raising revenue by the National Government and a policy statement expounding the proposed mechanisms.

Analysis of Nairobi County Budget (2015/2016) with Gender lens by Stephen Kaka

A county budget is a creation of public finance management act 2012 and Nairobi county budget too.
The budget structure /cycle that has been highlighted some major document for considerations
Some of the documents include.
a) Nairobi budget policy statement
b) County fiscal strategy paper
c) County development plan published every September
d) County budget proposal
1. The budget must be presented to the national assembly not later than 30th April and the budget committee of the national assembly must seek public input so the month is a good time to tell parliament on money spending through your MP.
2. Parliamentary budget committee receives submissions from institutions .parliamentary budget is a research office that advises parliament on budget issues.
3. The 1st important date is Feb. 15 the date when the government releases the budget policy statement [BPS] parliament .it is a statement by government about money in the coming yr and its main priorities areas.
Gender responsive budgeting is all about government planning, programming and budgeting that contributes to the advancement of gender equality and the fulfillment of women rights.
Therefore, we must be able to identify these women’ rights, and then pin down on what /which of these rights are fulfilled and which are not.
Look at a government planning policy, what programs are there, what budget allocation are included towards women program[s] and
If allocations are made and resources deployed, what measurable effects have been achieved through the programs
Because gender responsive budgeting entails-identifying and reflecting needed interventions to address gender gaps in sector and local government policies: then ,what are the citizen-driven gender gaps identifying models, and are they effective. What evidence is there?
Do the citizens know the county sectors of development? Are there policies clear, understood and implementable?
This forum is intended to analyze the actual government expenditure on women and girls as compared to other gender.
According to your letter of invitation, it is written ‘gender budgets not only aim to solely increase spending on women-specific programs but also seek to help government decide how policies need to be adjusted and where resources need to be reallocated ,as well as providing women with indicators of government commitment to addressing women’s specific and socio-economic needs.

Looking at the Nairobi county budget 2015-16, there is a realization that its structuring based on lump sum figures and a thorough analysis is required to deduce issues from gender lens perspective. For example, under health sector, the following statement is well positioned; increase expectancy life in Nairobi County by 10%, but the following question could be raised
a) Is that statement a fact?
b) What are the bases of the 10%?
c) … 10% from what percent?
d) Are there global, national or county benchmark?
e) What is the expected level of impact of the 10% to the target population?
f) Are there citizen-driven sustainability capacity?
If the aim of aim of this gender responsive budgeting forum is to promote equality ,accountability and transparency by increasing women’s participation and involvement in the political agenda including the making of public budgets ,discussions, debates, lobbying and activism.
Does the public finance management Act 2012 have sufficient guidelines that will enhance or increase women participation in political agenda like county budget making for women issue inclusivity?
Some assessment and recommendations in relation to public financial management act 2012:
Key concerns related to its transparency
Introduction on 27 June 2012, Kenya’s parliament passed the long awaited Public Financial Management Act (the Act). About a month later, on July 23, the Act was signed into law by the President. The new PFM law provides a framework for the budget process at both the national and county level. Like other PFM laws around the world, often known as “organic budget laws,” Kenya’s 2012 PFM Act is a comprehensive piece of legislation that establishes how much formal discretion the executive branch of government has, which information related to public finances is to be made available to whom and when, how and when the government should consult with the legislature or with citizens about public spending, and how government officials will be held to account for mismanagement of public funds.
Although the law is over 200 pages long, it nevertheless still leaves many important matters to be determined by regulations. Given that such implementing regulations can often enhance or undermine key provisions of statutes, and given that they are already likely under consideration by government, it is imperative that civil society analyze the legislation and advocate for regulatory provisions that preserve and expand (where possible) the transparency and public participation provisions of the new PFM law.
The purpose of this Brief is to offer a preliminary assessment of the law (based on the last known version and amendments, as we do not yet have access to the final approved language) in order to guide civil society advocacy around the regulations related specifically to public disclosure of financial information. While the primary audience is civil society organizations in Kenya, the analysis and recommendations are relevant to those in other countries who are advocating for budget systems that are transparent and foster public participation. For those in Kenya, the Brief is meant to be read along with the legislation, as it refers to specific clauses in detail. The main recommendations are:
1. The regulations should specify that all documents mentioned in the new law are to be made publicly available within a specific timeframe, preferably seven days after release. The law’s provisions for some budget documents already contain a timeframe for publication, but a number of critical documents are not required to be released within a specific timeframe. For example, the law mandates the production of Budget Estimates, new reports on state corporations, and a supplementary budget, but does not specify when these should be made public.
2. The regulations should specify that some additional documents will be produced and published beyond what is contained in the law. International best practice guidelines, including the IMF’s Code of Good Practices on Fiscal Transparency and the OECD’s Best Practices for Fiscal Transparency, recommend that all governments produce an expansive set of budget documents. Drawing on these guidelines, the International Budget Partnership recommends that all governments produce at least two documents that are not required by the PFM Act: a Mid-Year Review of budget performance, and a simplified Citizens Budget. These documents should be required and defined in the regulations.
3. The regulations should clarify the structure of documents and ensure that the definition of public availability is expansive. The regulations should ensure that all documents are prepared in a user-friendly format, with clear and simple language to the extent possible. All documents containing figures should also contain narrative explanations of these figures. Moreover, the regulations should go further than the law to ensure that all documents are published online as well as being physically available in government offices. It should be mandatory for budget documents to be available at the lowest level of government office (county, ward, etc.) to ensure that they are easy to obtain.
It is to be hoped that this Brief can be modified as more information becomes available about the final law and the process of drafting the regulations. The next section of the Brief provides an overview of the new budget process as laid out in the law. Readers may wish to skim this section and then refer back to it as they consider the recommendations presented in the remaining sections.

Social Audit by Bridged Faida
What is Social Auditing?
 Is the process of tracking the usage of money for the social projects
 Citizens can both monitor projects as well as stop projects
Social Auditing
 Social Audit is the process through which all details of a public project / Initiative are scrutinized at a public meeting. Social Audit examines all aspects of a public project ( is any project that utilizes public funds), including the management of finances, officers responsibilities, record-keeping, access of information, accountability, level of public involvement and so forth. A social audit seeks to evaluate how well public resources are being used and how to improve performance. It also aims to ensure maximum community participation.
 This is because every Kenyan contributes towards taxes (Government revenue) and it is, therefore, the responsibility of every Kenyan to make sure this monies are well spent.

Areas where public funds are used
 Health
 Roads
 Education
 Water and Sanitation
 Environment
 Security
Social auditor
 Social audit is conducted by a social auditor. The social auditor is best drawn from the community, and should be a community member committed to uplifting its welfare. For practical purposes, social audits are best carried out by groups, community volunteers (social audit teams) as the work involved is quite demanding.
Why social audit?
The social audit aims at:
 Ensuring that implementation of the project is transparent and known to everybody
 Increasing public participation at all stages of the project
 Increasing accountability
 Ensuring projects are not left incomplete
 Identifying, controlling and reporting irregularities
 Preventing abuse of funds and corruption
 Measuring the impact the projects
 Enabling people to exercise their rights.
Social Audit Process at a glance
 Organize groups/communities
 Generate and share information on public funds and projects that exist to trigger public demand for action
 Facilitate the setting up of inclusive civic action group
 Support your team to generate appropriate customized action research tool
 Let the team develop their own terms of reference and indicators for project assessment
 Don’t forget to register the group/team
 Visit project site for assessment of the progress
 Support joint reflections at project site
 Coordinate feedback sessions between social audit team and project committee or ward administrator/public fund managers
 Where answer does not satisfy expectations of social audit team let them share information with state accountability watchdogs for further investigations and action
 Facilitate adoption of social contract between the team and the project/fund managers if the team agrees that the issue identified, it can be corrected at that level
 Coordinate the process of negotiating for change, follow up reviewing commitment made.
Institutions of redress
 Procurement appeals
 Complaint and Revenue Board
 The Kenya Anti –Corruption Commission
 Criminal Investigation Department of the police

This is in considering to the fact that the state monies are finally being devolved to the local level, there is need to allow people at grassroots to decide their development priorities

Empower women to make demands on the politicians on how they want their public funds used on them and ensuring that the projects are implemented and run in an open and non –corrupt manner. More so satisfactory to all beneficiaries

More information can be found in: County Government Act 2012 and Research on GRB Government structure and role of leaders.


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