Previously, many parliaments including Kenya played limited role in public finance oversight.

However, recent years have seen an increase in the role & responsibilities that legislatures play in regard to public finance oversight as a result of amendment/overhaul of various statutes including the Constitution, hence devolution by enactment of County Governments.

In order to deal with new developments, it was established that the existing parliamentary institutions have limited capacity to support legislatures in analysis of fiscal matters.
This led to establishment of Budget Offices at both the National & County Assemblies which are deemed specialized analytical units.

The Role/Functions of Budget office in a Legislature
  1. Undertaking Economic and Fiscal projections-aimed at providing alternatives other than the one provided by the Executive-key for Budget making Legislatures.
  2. Analysis of Executive’s Budget proposals-for purposes of ensuring the legislatures understand what is contained in the Budget and facilitate decision making by legislators from a point of knowledge.
  3. Monitoring compliance with the established fiscal which provide discipline in management of public finance.
  4. Costing of major legislative proposals/potential policies, thus assisting legislators to make decisions when deciding whether to pass or object to the proposed policies /taxes.
  5. Analytical studies on selected contemporary public policy issues aimed at enriching public policy discourse and decision making.
  6. Vigilance over public finances before and during decision making process mainly by evaluating and assessing fiscal policies being proposed by the executive.
The Role of Fiscal Analyst in a Legislature
  1. Provide professional services in respect to budget, finance and economic information to committees of Assembly
  2. Prepare reports on budgetary projections and economic forecasts
  3. Prepare analyses of specific issues, including financial risks posed by County Government policies and activities to guide the Assembly
  4. Consider budget proposals and economic trends and make recommendations to relevant committees of the Assembly
  5. Establish and foster relationships with the County Treasury and other departments with an interest in budgetary and socio economic matters
  6. Ensure that all reports produced by the Budget Office are published and publicized
  7. Report to relevant committees of the Assembly on any bill that has economic and financial impact
  8. Preparing where necessary an alternative fiscal framework.