MEMORANDUM ON KENYA NATIONAL BUDGET ESTIMATE/ FINANCE BILL AS PRIORITY IN 2024/2025 BUDGET

This memorandum highlights concerns regarding the Kenya National Budget Estimates and Finance Bill for the FY 2024/2025, specifically focusing on issues affecting children's welfare in Migori County. The memorandum was submitted by the Mabera Social Accountability Network (MSAN) to the Clerk of the Kenya National Assembly.

Key Issues Raised:

1. Violation of Constitutional Rights: The budget cuts and reallocations proposed in the bill violate constitutional mandates, particularly those safeguarding children's rights (e.g., Articles 53 and 55 of the Kenyan Constitution).
2. Inconsistency with International Treaties: The bill potentially undermines Kenya's obligations under international treaties, such as the UN Convention on the Rights of the Child, by reducing funding for essential services like education and healthcare.
3. Lack of Public Participation: The process of developing and approving the budget estimates and finance bill bypassed meaningful public engagement, especially from stakeholders focused on child welfare.
4. Adverse Socio-economic Impacts on Children: Measures within the bill, such as new taxes and the removal of subsidies, disproportionately affect children, especially from vulnerable communities, by increasing the cost of living and undermining access to essential services.
5. Insufficient Protections for Vulnerable Groups: The budget lacks provisions to protect vulnerable children, such as those with disabilities or from low-income families.
6. Undermining Sustainable Development Goals (SDGs): The provisions of the bill threaten progress towards SDGs related to children's welfare, such as those targeting poverty, hunger, health, and education.

Legal and Constitutional Foundation:

The memorandum cites several legal frameworks, including:

• The Constitution of Kenya, 2010, emphasizing public participation, equitable revenue sharing, and oversight in budget management.
• The Public Finance Management Act, 2012, which mandates prudent and transparent financial management.
• The Tax Procedures Act, which requires alignment with tax collection and remittance procedures.
• Equal opportunities and anti-discrimination laws, such as the Persons with Disabilities Act and the Children's Act.

Prayers and Recommendations:

The memorandum calls for several actions, including:

1. Reconsideration/Amendment: Parliament is urged to amend sections of the budget that adversely affect child welfare.
2. Injunction: Consideration of seeking a court injunction to halt the bill's implementation until its impact on children is reviewed.
3. Judicial Review: Petitioning for a judicial review of the budget and finance bill.
4. Policy Guidelines: Requesting guidelines from relevant ministries on how to implement the bill without compromising child welfare.
5. Increased Budgetary Allocations: Advocating for more funds for social protection programs to mitigate the bill's negative impacts on children.
6. Monitoring and Evaluation: Proposing the establishment or strengthening of a framework to track the bill's impact on child well-being.
7. Enhanced Public Participation: Calling for more public engagement, especially from child welfare organizations, in future budget processes.

Specific Departmental Recommendations:

The memorandum also includes detailed recommendations for various government departments and programs, suggesting that activities and services be scaled up to cover all sub-counties in Migori County, particularly targeting children and vulnerable groups.