ICPAK Town Hall Deliberation -Post Finance Bill (virtual option)

INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountants Act, Laws of Kenya)

ICPAK Town Hall Deliberation -Post Finance Bill
Theme: From Budget to Service Delivery: Strengthening Fiscal Accountability and Public Value
Dat: 8th July 2026
Time: 1600hrs – 1800hrs
Venue: Online /Zoom

Background

The annual budget process is central to determining how public resources are raised, allocated and used to meet national development priorities. The Finance Bill, 2026 was presented as part of the ordinary fiscal and budgetary cycle and proposed amendments to various tax laws, including income tax, value added tax, excise duty, tax procedures, miscellaneous fees and levies, stamp duty and the road maintenance levy framework. Following public participation, parliamentary scrutiny and approval, the Bill became the Finance Act, 2026, providing the legal framework for implementing revenue measures intended to strengthen collection, improve compliance, close loopholes and support Kenya’s 2026/27 budget priorities.

Although the Finance Act primarily focuses on revenue measures, its significance lies in how the resources mobilized are translated into public value. For citizens, businesses and policy practitioners, the critical question is whether budget allocations are implemented efficiently, transparently and equitably to improve public services, strengthen livelihoods and support inclusive economic growth.

The ICPAK Townhall Deliberation will therefore bring together members of the public, institutional stakeholders and policy practitioners to review the Finance Act, 2026, examine the link between revenue mobilization and budget implementation, and discuss how fiscal decisions can translate into measurable service delivery outcomes.

2. Purpose of the Town Hall

The purpose of the town hall is to provide an open, informed and participatory platform for stakeholders to deliberate on the Finance Act, 2026 and the implementation of the national budget. The session will connect policy design with practical service delivery concerns by examining how fiscal measures affect citizens, businesses, institutions and public programmes.

3. Objectives

• To provide stakeholders with a clear overview of the Finance Act, 2026 and its implications for budget implementation.
• To discuss the relationship between domestic revenue mobilisation, public expenditure and service delivery outcomes.
• To identify priority implementation issues affecting citizens, businesses and policy practitioners.
• To promote dialogue on accountability, transparency and public participation in the budget cycle.
• To generate practical recommendations for strengthening the link between budget allocations, implementation and service delivery.

4. Key Discussion Areas

• Finance Bill to Finance Act: Overview of the legislative process, public participation, parliamentary approval and Presidential assent.
• Revenue mobilization and tax administration: Key amendments introduced by the Finance Act, including compliance measures, digital tax administration, broadening of the tax base and implications for taxpayers.
• Budget priorities and allocations: Review of how the 2026/27 budget aligns with national development priorities, fiscal discipline and inclusive growth objectives.
• From allocation to implementation: Examination of how approved budgets are translated into programmes, projects and services at national and local levels.
• Service delivery outcomes: Discussion on whether budget implementation is improving access, quality, efficiency and equity in public services.
• Accountability and transparency: Mechanisms for monitoring expenditure, tracking performance and strengthening citizen oversight.
• Stakeholder concerns and recommendations: Reflections from policy practitioners, civil society, businesses and the public on practical reforms needed to improve fiscal governance.

5. Target Participants

The town hall will target members of the public, policy practitioners, public finance management experts, civil society organizations, professional associations, private sector representatives, academia, media, youth and community representatives, and officials involved in planning, budgeting, revenue administration, implementation and oversight.

6. Proposed Format

• Opening remarks and framing of the town hall theme.
• Expert presentation on the Finance Act, 2026 and key budget implementation issues.
• Panel discussion with policy practitioners, public finance experts and stakeholder representatives.
• Moderated plenary session for questions, comments and proposals from participants.
• Synthesis of key messages, recommendations and agreed follow-up actions.

7. Expected Outcomes

• Improved stakeholder understanding of the Finance Act, 2026 and its implications for the 2026/27 budget.
• Clearer appreciation of the connection between revenue measures, budget execution and service delivery.
• Documented stakeholder views on priority fiscal, implementation and service delivery concerns.
• Practical recommendations to strengthen transparency, accountability and responsiveness in budget implementation.
• Enhanced public participation and dialogue between citizens, policy practitioners and institutions responsible for fiscal governance.

8. Conclusion

The transition from budget formulation to service delivery requires more than legal and fiscal approval. It depends on effective implementation, accountable institutions, informed citizens and continuous stakeholder engagement. The proposed town hall will provide a timely platform to review the Finance Act, 2026, assess budget implementation priorities and generate practical proposals for ensuring that public resources deliver tangible and measurable benefits to citizens.