Plan to Budget (P2B)
The IFMIS Plan to Budget system supports; –
This functionality is aimed at capturing of national and county priorities, to serve as an input in the development of program based budgeting process. The functionality forms the foundation for programme based budgeting by providing a baseline for the Governments development priorities over a given period.
2. Expenditure Budgeting
The GoK budget includes estimates of revenues and expenditure over a financial year. IFMIS has successfully implemented the expenditure budgeting functionality, which is currently being used by National and County Governments.
3. Revenue Budgeting (Estimates of Revenue):
IFMIS has supported Macro Fiscal Affairs with input from KRA and the Accountant General’s Department to facilitate timely generation of reports, as well accuracy in estimates of revenue.
4. Consolidated Fund Services (CFS) Budgeting:
The Budgeting of CFS is in the Plan to Budget system. CFS represent a category of payments categorised into the following main components;
- Public debt;
- Salaries for constitutional office holders;
- Subscriptions to international organisations; and
- Pensions for civil servants.
This has ushered in a new era of a fully automated procurement process, from requisition, tendering, contract award, to payment. The shift from manual to e-procurement makes public procurement more efficient and effective. It also enhances visibility and accountability at all levels of the procurement process, for the benefit of all Kenyans.