County Planning, County Budgeting and Social Accountability: What you need to know


Kenya’s chosen model of devolution presents citizens with increased opportunities to participate in governance processes at the county level. The provisions of the Constitution of Kenya 2010 define sources of revenue for both the national and county levels of government while schedule four of the same constitution highlights the functions of both levels of government. Service delivery in key sectors such as health, water and agriculture has been handed to county governments.   This situation creates the imperative for proper management of financial resources, implying that improved delivery of public services under devolved governance can be enhanced through increased citizen engagement with these devolved units.

This handbook aims to provide an easy read to citizens as well as leaders on public finance under Kenya’s devolved governance, planning and budgeting at the county level and highlights some social accountability tools and mechanisms. The book has been developed in recognition of growing appreciation among governments, the donor community and civil society that local communities have a significant role to play with regard to enhancing accountability of public officials in the management of public funds, reducing corruption and leakage of funds and improving public service delivery.

The handbook also introduces the citizen to structures and processes established by the Constitution to enable their participation in governance. Some of these processes include participatory planning, participatory budgeting and monitoring executive implementation of development projects and programmes. These are important means through which citizens and Civil Society Organizations (CSOs) operating at the county level can hold leaders accountable in the management of public resources thereby contributing to improvements in public service delivery at the county level.

Information in the handbook is also relevant to elected, nominated and appointed leaders who have the obligation, as provided by law of ensuring that the interested citizen has an opportunity to participate in governance processes.


Handbook on County Planning, County Budgeting and Social Accountability is produced by the Institute of Economic Affairs, click the link below to download:,-County-Budgeting-and-Social-Accountability.pdf



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