application of budgeting as a tool for implementing urban physical development plans (case study: kenya)

A country's national budget is one of its most important public documents. however, it is unclear whether they consider urban planning given that urban physical development planning should come before economic planning as it provides a spatial framework within which economic decisions are implemented. this article therefore investigated the prioritization of urban physical planning by examining the budget procedures employed by the kenyan government and the county government of kisii. it was framed on the theory of public finance and exploratory research design. data on budget implementation by the government of kenya was sourced from the budget statements covering the 2021/2022 to 2023/2024 fiscal years, while that of the county government of kisii was obtained from the integrated development plans for 2013-2017 to 2003-2027, and the annual development plans for the 2019/2020 to 2022/2023 fiscal years. deductive content analysis was used to determine if the two tiers of government were prioritizing urban planning within their annual budgets. the results revealed that the government of kenya did not incorporate urban planning when budgeting. regarding the county government of kisii, the department accountable for planning received the least funding therefore making it unable to prepare new plans or finish those that were already underway, nor could it implement those already completed. the article concludes that urban physical development planning was not prioritized by both government levels. consequently, most urban areas in kenya are growing without the spatial frameworks required for long-term development.