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Public account and coding system in Kenya: The trend and pattern of agricultural expenditure

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  • Yu, Bingxin
  • Zhang, Haisen

Abstract

This paper is part of a set of country case studies that take a detailed look at public expenditures in agriculture and at how these expenditure data are captured in government financial and budget accounts. The objective of these studies is to unpack the black box of public expenditure statistics reported in various cross-country datasets and ultimately enable the use of existing government accounts to identify levels and compositions of country-level agricultural spending data, with clearer knowledge of what these data are in fact accounting for.

Suggested Citation

  • Yu, Bingxin & Zhang, Haisen, 2014. "Public account and coding system in Kenya: The trend and pattern of agricultural expenditure," IFPRI discussion papers 1396, International Food Policy Research Institute (IFPRI).
    • Handle: RePEc:fpr:ifprid:1396
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    File URL: https://hdl.handle.net/10568/150042
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    References listed on IDEAS

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    1. Shah, Anwar, 2004. "Fiscal decentralization in developing and transition economies: progress, problems, and the promise," Policy Research Working Paper Series 3282, The World Bank.
    2. Sailendra Pattanayak & Julie Patricia Cooper, 2011. "Chart of Accounts; A Critical Element of the Public Financial Management Framework," IMF Technical Notes and Manuals 11/03, International Monetary Fund.
    3. Sailendra Pattanayak & Julie Patricia Cooper, 2011. "Chart of Accounts; A Critical Element of the Public Financial Management Framework," IMF Technical Notes and Manuals 2011/03, International Monetary Fund.
    4. Dominique Bouley & Davina F. Jacobs & Jean-Luc Hélis, 2009. "Budget Classification," IMF Technical Notes and Manuals 09/06, International Monetary Fund.
    5. World Bank, 2005. "Kenya : Public Expenditure Review 2004, Report on the Structure and Management of Public Spending," World Bank Publications - Reports 8511, The World Bank Group.
    6. Sailendra Pattanayak & Julie Patricia Cooper, 2011. "Chart of Accounts: A Critical Element of the Public Financial Management Framework," IMF Technical Notes and Manuals 2011/003, International Monetary Fund.
    7. AfDB AfDB, . "Annual Report 2012," Annual Report, African Development Bank, number 461.
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    Cited by:

    1. Anson, Richard & Mogues, Tewodaj, 2016. "A systematic review of cross-country data initiatives on agricultural public expenditures in developing countries," IFPRI discussion papers 1541, International Food Policy Research Institute (IFPRI).

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