kenya-pfm-act-2012.pdf

How to Read this FAQ
This FAQ is intended as a guide through the Public Financial Management Act 2012. It does not go through the Act line by line, however. Instead, it approaches the PFM Act from the perspective of a citizen who wants to participate in decision-making on issues related to how government raises and spends money. Because the way that decision-making on government finances is done is regulated not only by the PFM Act, but also by the Constitution and other documents, we also make reference to these.
The FAQ is organized around a series of questions that an ordinary person might ask about Kenya’s budget process and other financial matters. These questions are captured in the Index immediately below this introduction.
However, there are also two additional features to make the guide easier to use. First, there is a glossary of terms. All terms that are highlighted in yellow in the document are in the glossary at the end for easy reference. Second, there is a timeline for the national and county level budget process in Box I at the end of the document. This calendar is also useful for reference to help citizens follow the process throughout the year. The county process and timeline are quite similar