Kenya has sought to promote more open, inclusive, and equitable budget processes, with efforts at the national level reinforcing work in several new counties. This work has focused on multiple and reinforcing areas, among them IBP’s county level efforts to bolster and leverage local budget processes (including the CBEF) and to maintain and even enhance resources for service delivery. This effort to make county budget processes work better is reinforced by analysis, support, and advocacy at the national level. The counties in Kenya are a new governance structure that were empowered to make decisions on spending, planning, budgeting, revenue generation, and resource allocation. They are also responsible for service delivery in many areas. Ideally, this new level of governance was supposed to make government more responsive and equitable because it would be closer to the people governed.