Nizam, RabyaMuriu, Abraham RugoInternational Budget Partnership2015-04-012015-04-012015-02https://hdl.handle.net/10986/21664Kenya has embarked on a highly ambitious decentralization that seeks to fundamentally change the relationship between government and citizens under the 2010 Constitution. The Constitution and new legal framework place a strong emphasis on strengthening public participation. This working paper seeks to distill key provisions in the legislative framework related to transparency, accountability and participation in county government, in particular the planning and budgeting cycle, and present them in a format that is useful for county planners, executive and assembly members. It can be used as a guide for how counties can interface with citizens based on Kenya’s legislative framework.en-USCC BY 3.0 IGOcitizen involvementdeficitpublic interestannual reportbudget cyclegovernordisclosure of informationaccountinggovernment financesurbanizationfinancial managementannual reportsbudget proposallawsbudget estimatesgovernmentlocal governmentscitizen accesspoliticiansinformationprogramsservicesrevenuespublic outreachaccountability mechanismspublic involvementfinancial statementsbudget policy statementparliamentcitiescounty governmentscivil society organizationspublic financial managementlegislative requirementsmunicipalitiesbudgetaccountability frameworkstrategic prioritiessocial servicelegislative frameworkappropriationpublic fundspublic finance managementcitizen participationcivil societybudget documentsrecurrent expendituresbudget policydebtlegislationpublic financerepresentativesbudget documentationcapital expenditureloansservice deliveryarticlesubsidieslegal frameworkfinanceperformance management systemgrantspublicpublic investmentaccess to informationexpendituredevolutionfinancial transparencyfiscal performanceaudited financial statementsaccountabilityappropriationstransparencybudget processprovisionspublic expenditureparticipationdelivery of servicesnational governmentpublic accountsbudgetspublic budgetreportsurban areasexpendituresdecision makingparticipatory processpublic expenditure trackingnational auditprivate sectornational budgetexpenditure trackingcitizen engagementtreasurymanagementpublic engagementbudget informationtaxationbudget circularfreedom of informationannual budgetpublic consultationpublic participationelectorateallocationpolicy makingcitizen complaintsdecentralizationrevenueborrowingfiscal strategygovernorspublic authoritiespolicy formulationfeesinstitutional frameworkbudget reviewpublic servicegovernmentspublic meetingselectionperformance managementfinancial reportsservice providerspublic goodsWorking Paper10.1596/21664