The Kenyan government considers public procurement to be an essential component of PFM. Procurement planning, commitment control, documentation and audit, aspects of public procurement, play a very important role in cash flow projections, cost-effective procurement, as well as aggregate budgetary discipline, expenditure control and audit. Kenya`s legal and regulatory framework for government procurement has undergone significant changes from a non-regulatory system in the 1960s to one regulated by Treasury circulars in the 1970s, 1980s and 1990s, culminating in the adoption of the PPDA in 2005. The PPDA, 2005 came into force in January 2007 with the publication of PPDR, 2006. It was promulgated, among other things, to contribute to efficient and effective PFM in Kenya. PPDA, 2005, as it exists today, has not been able to effectively contribute to efficient and effective PFM in Kenya. Public institutions have not used the spirit and letter of the PPDA, 2005, to promote effective PFM in Kenya. The law and regulations, hailed as a turning point in PFM reforms in Kenya, appear to have done very little to improve PFM. There are reports and allegations of loss of public funds due to public procurement by the Court of Auditors, the public and the media in general. This study therefore attempted to assess the impact of public procurement practices on PFMs in Kenya. The researcher used transaction costs, neoclassical theories and principal-agent theories to conduct the study. The research design was a descriptive examination of the impact of public procurement practices on PFMs in Kenya.
Responses to 75% of the 48 questionnaires administered were analyzed. This was informed by the fact that the questionnaires had been completed in accordance with the instructions given. The analysis generally concludes that procurement planning, commitment control, procurement documentation and procurement audit are very important aspects of PFM in Kenya. However, the Board also found that PFM in Kenya had improved very little due to non-compliance with the PPDA, the 2005 and PPDR regulations, the 2006 regulations on procurement planning, commitment control, procurement documentation and procurement audit. It follows that, for the implementation of efficient and effective PFM, the provisions of PPDA, 2OO5 and PPDR, 2006 should be strictly adhered to. Purpose – This paper examines globalization processes and the main actors involved in the adoption of fiscal reforms in the developing countries of Kuwait and Uganda. Design/methodology/approach – In this paper, a qualitative study was adopted to examine the impact of supranational aid agencies on tax reforms in Kuwait and Uganda. and analyzed the role of nation-state actors in enacting globalized fiscal reforms in Kuwait and Uganda.
Results – The study showed that supranational aid agencies such as the World Bank, IMF and others influenced the adoption of “global best practices” in fiscal reforms by using their privileged position to have the financial resources needed for developing countries` development efforts. In addition, whether through coercion or persuasion, nation-state actors have facilitated the diffusion of global fiscal reforms in their countries by creating laws, regulations, and enabling strategies to support the adoption of tax reforms. Practical implications – This paper shows how supranational aid agencies such as the World Bank, IMF and others are supporting globalization processes across time and space through “best practices” of streamlined global fiscal reforms that are expected to increase efficiency and effectiveness in the allocation and use of scarce resources, particularly in developing countries. Similarly, State actors use the adoption of streamlined global “best practices” as a strategy to facilitate access to international development finance by giving the impression that it corresponds to globalization processes. Originality/Value – The paper provides further evidence of the deliberate role of supranational aid agencies in promoting globalization processes across time and space with the help of nation-state actors, particularly in developing countries. Public finances are important for the relationship between citizens and government. The World Bank notes that participation is a process in which stakeholders influence and share development initiatives and resource decisions that affect them. Around the world, more and more governments and international organizations are putting in place mechanisms to promote the disclosure of household and other financial information. In this case, fiscal transparency is seen as an important precondition for effective governance, improved economic performance and prudent fiscal policies. Tax transparency not only creates economic benefits, but also acts as a political expression of democratic governance by providing citizens and taxpayers with the information they are entitled to to hold governments to account.
Kenya has historically experienced low public participation in public financial management, resulting in inefficiencies and misallocation of resources. However, the Kenyan Constitution and the Public Financial Administration Act provide an opportunity for citizens to effectively influence public finance policy. This paper examines public participation in public financial management in Kenya as enshrined in the constitution. The document outlines important opportunities for citizens to capitalize on effective participation in public financial management in Kenya. The transparency and accountability of a government that always uses public resources in its affairs is of paramount importance for the satisfaction of its citizens, just development, growth and tranquility in any society, but it is even more important to involve people in development projects and economic planning that ensure and improve the acceptance of policies and the harmonious implementation of programs. Government. The sensitivity of public money and resources, the impact of government funding sources, such as taxation, on people, and redistribution within an economic system in the right sense for people`s satisfaction become an issue, especially when funds are used for unbudgeted or unplanned projects. In order to eliminate deep corruption, misallocation and misuse of resources, and to increase intimacy and cooperation between citizens and governors, public participation becomes a necessity as a tool for education, information and promotion of economic and social change by holding administrators accountable and accountable in the public service. In Kenya, the household is read annually; The state budget and the budgets of the 47 counties at meetings. What concerns us in this document is the county government budget, but the legal requirements for the national government and the county government may be a little different, if not identical. It aims to cover, in plain language, the budget process and public participation with the following inclusions: The introduction with the definitions, meaning and brief history that guided our path, the different stages of budget development, including the dates on which we must submit the documents, the right to participate and, above all, the importance of public participation.