Plan to Budget (P2B)

The IFMIS Plan to Budget system supports; –

1. Planning

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.