An assessment of the public expenditure and financial accountability in Makueni County

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IDL-59098.pdf (342.7 KB)

Date

2019

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Abstract

The Public Expenditure and Financial Accountability (PEFA) assessment was carried out in the County of Makueni and five other counties of Kenya. The policy brief provides key findings of the PEFA assessment, in accordance with seven pillars of the PEFA framework: budget reliability; comprehensiveness and transparency; management of assets and liabilities; policy-based fiscal strategy and budgeting; predictability and control in budget execution; accounting and reporting; and, external scrutiny and audit. The report identifies gaps in terms of capacity, systems, policies and processes; provides a basis for PFM reforms (Public Financial Management Act, 2012); and facilitates a self-assessment capacity at the county level.

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Keywords

PUBLIC EXPENDITURE, FINANCIAL MANAGEMENT, LOCAL LEVEL, ACCOUNTABILITY, BUDGETS, LOCAL GOVERNANCE, FISCAL POLICY, KENYA, SOUTH OF SAHARA

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http://hdl.handle.net/10625/59098

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IDRC Research Results / Résultats de recherches du CRDI
2010-2019 / Années 2010-2019