Abstract:
This is the first (2017) sub-national Public Expenditure and Financial Accountability (PEFA) assessment following the devolved system of government in Kenya. It assesses the state of financial management capacity in the Kakamega County Government; identifies gaps in terms of capacity, systems, policies and processes aligned with Public Financial Management (PFM); provides a basis for PFM reforms; and facilitates a self-assessment capacity at the county level. The report provides recommendations regarding budget reliability; transparency of finances; management of public assets; and other accounting and budgeting mechanisms in accordance with the Public Financial Management Act (2012).
