Budgetary Supplies

Background
Budget Supply Department is one of the key Department of Treasury. It is headed by a Director of Budget with technical officers of Finance cadre, Economists Accountants and Administrators. The Department has evolved from a small unit of the Ministry of Finance at independence to a full pledged Department in the late 1970s.

Mandate
The department is mandated with the preparation of annual estimates of revenues and expenditures that are laid before Parliament every year for approval. It does also prepare supplementary estimates as the need arises. The department fulfills a constitutional requirement as per section 100 of the constitution of Kenya.

Objectives

Strengthen the budget and reporting system to put in place a more efficient and effective Public Financial Management System.

• Implementation of budget process to conform to the essential principles for sound budget management.
• To introduce a performance perspective to the budget process by aligning expenditure to policy priorities.
• To link to planning, policy objectives to budget allocation.
• Restructure the budget so as to fund program areas that can be identified in line with the ERS targets.

Functions

• Coordination of the preparation and presentation to Parliament of MTEF and Annual Estimates of expenditure.

Development of broad priorities for allocation of public expenditure and implementing Ministerial Ceiling System.

• Enforcing proper management control, monitoring and evaluation for efficient utilization of budgetary resource to realize value for money.
• Setting up systems for the budget process e.g. GFS classification MTEF Budget.
• Ensuring that allocation of resources is consistent with Government policy priorities.