Onyango, ChristopherMalot, KennethOtieno, Manaseh O.2020-06-292020-06-292019http://hdl.handle.net/10625/59096The Public Expenditure and Financial Accountability (PEFA) assessment was carried out in the County of West Pokot 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.application/pdfenPUBLIC EXPENDITUREFISCAL POLICYFISCAL POLICYLOCAL LEVELACCOUNTABILITYBUDGETSLOCAL GOVERNANCEKENYASOUTH OF SAHARAPolicy Brief