Kenya’s County Budget Transparency Survey

What is the CBTS?

The County Budget Transparency Survey (CBTS) is an independent annual survey that provides fair and comparative measures on the level of budget information provided by all 47 sub-national units (known as counties) in Kenya, as required by the Public Finance Management Act (PFM Act), 2012, and its accompanying regulations.

The CBTS methodology follows a simple, inclusive, collaborative, open and fair process applied comparatively across all the counties. In addition, survey tools are developed collaboratively with practitioners and government officials, and its indicators are drawn directly from PFM-related laws, regulations, and guides.

The survey is conducted in two stages, with the first focusing on the availability of key budget documents on the official websites of either the county executive or county assembly.

Stage 1 – Availability

The availability component checks the availability of 10–11 Key Budget Documents on counties’ websites.

These include:

Stage 2 – Comprehensiveness

The second is the comprehensiveness component which evaluates the key aspects in the published documents based on 94 indicators under the following thematic areas:

The Principles of the CBTS