Budget reclassification in Kenya

Abstract

Reclassification of the central government appropriation accounts is undertaken by the Economic and Statistics division annually, starting with the financial year 1954-55 when the exchequer system of accounts was introduced in Kenya. This analysis has the dual object of eliminating internal transfers and this providing series of total revenue and expenditure year by year free of double-counting , and of providing a consistent functional classification of expenditure. The reclassified figures are published in the Kenya statistical abstract and the total figures are reconciled with the totals derived from the appropriation accounts.