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paper 38

Incorporation of Defense Expenditures into Public Expenditure Work
Short Assessment of the Situation in Ethiopia, Burundi, Kenya, Tanzania and Uganda

Authors:
Michael Brzoska (responsible)
Marc von Boemcken
Wolf-Christian Paes
Willem Jaspers (assistant)

Commissioned by KFW-Entwicklungsbank

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Table of Contents

List of abbreviations

1. Introduction
2. Ethiopia
   I. General information on the military sector
   II. Budget planning and implementation
   III. Military expenditures in official national and international reporting
   IV. Problems of the official data
   V. Budget implementation, procurement
   VI. Budget control
   VII. Assessment
3. Burundi
   I. General information on the military sector
   II. Budget planning and implementation
   III. Military expenditures in official national and international reports
   IV. Problems of official data
   V. Budget implementation, procurement
   VI. Budget control
   VII. Assessment
4. Kenya
   I. General information on the military sector
   II. Budget planning and implementation
   III. Transparency of the defense budget
   IV. Problems of official data
   V. Problems with implementation
   VI. Assessment
5. Tanzania
   I. General information on the military sector
   II. Budget planning and implementation
   III. Transparency of military expenditures
   IV. Problems with implementation
   V. Assessment
6. Uganda
   I. General information on the military sector
   II. Budget planning and reporting
   III. Military expenditures in official national and international reports
   IV. Problems with the official data
   V. Budget implementation, procurement
   VI. Budget control
   VII. Assessment
7. Summary and further considerations

Selected literature

Annex tables