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Elgeyo Marakwat County: Alternative Budget Memo on Sanitation 2018

The budget memo seeks to influence county government decisions and help civil society develop viable alternatives to government policy. Equally, it provides a complementary avenue for deepening participatory budgeting given the legal basis for pu…

The Citizen Alternative Budget

The Citizen’s Alternative Budget contains budget proposals from the public and private sector stakeholders, who attended the IEA annual pre-budget hearings that took place on the 14th and 15th February, 2018. The proposals submitted were consolidate…

Intergovernmental Fiscal Relations in Tanzania: Guidelines or directives?

The underlying study involved review of literature, reports and other secondary data, along with interviews with sectoral ministries (MDAs) responsible for key social and economic services and the administration of local government Authorities (LGAs…

Budgeting for NDC Action: Initial lessons from four Climate-Vulnerable Countries

This Working Paper addresses the following question: are climate change-related expenditures starting to appear in national budgets to secure the early implementation of countries’ Nationally Determined Contributions (NDCs)? It examines the evidence…

The Impact of Fiscal Policy on Income Distribution in Tanzania: A Computable General Equilibrium Analysis

The Tanzanian government has established a goal to transform the country into a middle-income and semi-industrialized state by 2025. To promote this transformation, the government exempted the Value Added Tax on capital commodities in FY 2017-2018…

Review of the Gender Compliance Assessment of Uganda’s National Budget: A Focus on the Agriculture Sector

The study examined the approach used to integrate gender issues in the budgeting process in Uganda. It focused on the agriculture sector and specifically analysed the Ministerial Policy Statements (MPS) of four institutions: Ministry of Agriculture,…

2014/15 Botswana Government Budget: Briefing Note

"The budget briefing note provides an assessment of the 2014/15 national (Botswana) budget allocations presented to the Parliament. The main features are discussed with emphasis on the implications for the fiscal and growth strategy given the develo…

Resource Allocation Model for the Constituency Development Fund

"The research reported on in this paper has calculated a composite index of deprivation using 2010 Census data, drawing on the experience of similar initiatives in other countries and using internationally accepted statistical techniques. This index…

Effective Budget Oversight in Botswana: Role of the Legislature and the Office of the Auditor General

"The paper discusses the effectiveness of public budget oversight in Botswana. It assesses the roles of Parliament and the Office of the Auditor General in budget oversight and makes recommendations on how to improve the effectiveness of oversight o…

Local Government Councils' Performance and Public Service Delivery in Uganda Moroto District Council Score-Card Report 2012/2013

"This is the fourth report for Moroto District Local Government for the Local Government Councils’ Score-card Initiative. The score-card assessed the performance the Local Government Council, the Chairperson, the Speaker and individual Councilors wh…

Budget Transparency: Kenyan Perspective

The fiscal policy in Kenya is the most challenging and complex area of macroeconomic management. It is characterized by budget deficits, rising debt, low economic growth rates, high interest and inflation rates. Factors such as corruption, poor acco…

Public Private Partnerships (PPP) Practice and Regulatory Policy in Kenya

"The Government is increasingly seeking to develop financing mechanisms, which bring together the public and private sectors, not only to control budgetary expenditure but also to pool these two sectors' specific know-how. This form of cooperation i…

Bridging the PAYE Tax Revenue Gap

"Based on the Report “Uncovering the Unknown: An analysis of Tax Evasion in Zambia,” Zambia is currently grappling with issues of reducing high budget deficits. Zambia’s tax revenue-to-GDP ratio dropped to a record low of 13% in the early 1990s from…

A Critical Assessment of Aid Management and Donor Harmonisation: The Case of Cameroon

"The aid harmonization process in Cameroon had a good start, even though it is subject to serious constraints linked to the weaknesses of the country’s strategies and institutions, which hinder the alignment on priorities, and national systems. But …

Child Budget Analysis in Kenya: National Government and Six County Governments

Kenya is a signatory to the United Nations Convention on the Rights of the Child (UNCRC) as well as the African Charter on the Rights and the welfare of the child as well as various other international conventions. The country has gone much further …

Budget Discipline Should Be Entrenched In Ghana As A Policy Priority

"Perennial fiscal deficit overruns in Ghana and their adverse effects on the economy have attracted widespread concern. Motivated by this concern, IEA carried out research to assess the processes, arrangements and the legal framework for budget prep…

The Ghana Poverty Reduction Strategy, the Budget and Country Ownership

"National budgets are essentially vehicles for the implementation of the aspirations, goals and objectives of a nation. Such aspirations find expression in national plans. Prior to 2001, the Ghana Vision 2020 document encapsulated the government's s…

Righting The Ills Of Budget Preparation, Implementation And Oversight In Ghana

"Perennial budget overruns and their adverse effects on the economy have attracted widespread concerns. Motivated by these concerns, this paper assesses institutional processes, arrangements and the legal framework for budget preparation, implementa…

Analytical Brief of the Social Sector Budget 2017 - “Leaving no one Behind "

With Zambia setting the stage for economic recovery, the National Budget of 2017 is certainly not short on measures to protect the vulnerable from the adverse effects of possible austerity under the Zambia Plus Economic Recovery Programme. With real…

Analysis of Rwanda’s Agriculture Budget Expenditure 2015-2016

The country’s commitment to agriculture, is reflected in the budget allocation to this sector. The CAADP expenditure target of 10% budget allocation and 6% annual agriculture productivity growth remain with fluctuated targets. During the period 201…

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