Omollo, Bernard - In: OECD journal on budgeting 18 (2018) 1, pp. 167-201
legislation; budgeting and accounting processes re-engineering; and adoption of information technology. The second approach by … country PFM reforms that could contribute towards budget income in Kenya and Rwanda. We find that Political will and … budget impact as evidenced in our case for Rwanda. In contrast, limitation of such policy factors in PFM value chain …