Omollo, Bernard - In: OECD journal on budgeting 18 (2018) 1, pp. 167-201
budget impact as evidenced in our case for Rwanda. In contrast, limitation of such policy factors in PFM value chain … undermines the fiscal impact of reforms as found in Kenya. Keywords: Public Financial Management, Kenya, Rwanda, PEFA, budget … assumed an impact based qualitative content analysis to establish the necessary PFM reform policy factors that supports …