Budgeting

Correct and effective budgeting for country is essential to its economic development and progress. The budget is a crucial tool used by modern governments to control the economic financial policies of the nation. The budget of those nations has altered the rate of economic growth in terms of job creation, price stability, and the balance of international trade policies so that the interests of the society are more in mind, and it plays a crucial role in lowering income disparities between various segments of society. Program-based budgeting was implemented in Afghanistan in 2006 to connect the standard and development budgets of the ministries and link its strategic goals and policy priorities with the annual budget. Organizational budgeting is a specialist undertaking that plays a crucial function. The Afghan budgeting system requires fundamental reforms; a gap exists between the budgeting of government units and the responsibility of responding in the executive bodies of the government as a result of a lack of financial discipline, weak accountability, lack of transparency in the budget arrangement process, ignoring the facts in the budget arrangement, and ignoring the criteria for prioritizing allocations in the budget. The budgeting procedures of the Ministry of Finance may be established using the lessons learned from the experiences of the nations (England, Australia, Chile, and Egypt) that have training and capacity-building programs.

A country's national budget is one of its most important public documents. However, it is unclear whether they consider urban planning given that urban physical development planning should come before economic planning as it provides a spatial framework within which economic decisions are implemented. This article therefore investigated the prioritization of urban physical planning by examining the budget procedures employed by the Kenyan Government and the County Government of Kisii. It was framed on the theory of public finance and exploratory research design. Data on budget implementation by the Government of Kenya was sourced from the Budget Statements covering the 2021/2022 to 2023/2024 fiscal years, while that of the County Government of Kisii was obtained from the Integrated Development Plans for 2013-2017 to 2003-2027, and the Annual Development Plans for the 2019/2020 to 2022/2023 fiscal years. Deductive content analysis was used to determine if the two tiers of government were prioritizing urban planning within their annual budgets. The results revealed that the Government of Kenya did not incorporate urban planning when budgeting. Regarding the County Government of Kisii, the department accountable for planning received the least funding therefore making it unable to prepare new plans or finish those that were already underway, nor could it implement those already completed. The article concludes that urban physical development planning was not prioritized by both government levels. Consequently, most urban areas in Kenya are growing without the spatial frameworks required for long-term development.