|TOPIC||Budgeting for children|
Preparation and allocation of national budgets, particularly in developing countries, are mainly guided by the view that development is about certain outcomes. Process limitations impair allocation and utilization of funds. Using Kenya as an example, this paper contends that budgeting allocations are not independent of budgeting processes, and urges that institutions for participatory budget preparation be established. The key institutions in this regard include budget negotiation and harmonization mechanisms. Also identified is the need to build budgeting capacities at the national and district levels, a task that can be accomplished by establishing interdisciplinary groups of professionals, whose function would be to observe and monitor budgetary processes and the associated human development outcomes. The paper also illustrates the interdependence between economic and social development, arguing that sustainable development is not possible without budgeting adequately for the production of economic goods as well as for the enhancement of human capabilities.