[0 117.0]49 Kenya

These subscores represent the average of the scores received on a set of questions in the Survey that measure the public availability of and amount of information in the documents. [...] ■■ Increase the comprehensiveness of the Executive’s Budget Proposal, specifically by focusing on providing information on the following areas: ■● functional classification of expenditures and anticipated revenues for at least two years beyond the budget year and the year prior to the budget year (see questions 2 and 9-10 of the Open Budget Questionnaire); ■● macroeconomic forecasts and assumption. [...] ■■ Increase the comprehensiveness of the Audit Report by publish- ing it within six months of the end of the budget year; publish audit reports on extra-budgetary funds, and publish reports listing actions taken by the executive to address audit recommendations (see ques- tions 87, 91, 95, and 108 of the Open Budget Questionnaire). [...] The Open Budget Survey assesses whether legislatures provide effec- tive budget oversight by measuring performance on 11 indicators, including: consultations with the executive prior to the tabling in the legislature of the draft budget, research capacity, formal debate on overall budget policy, time available to discuss and approve the budget, legal authority to amend the budget proposal, approva. [...] ■■ The budget for the SAI should be determined by the legisla- ture, and the funding level should be broadly consistent with the resources required by the SAI to fulfill its mandate (see question 93 of the Open Budget Questionnaire).