Onyango, ChristopherOtieno, Manaseh O.Malot, Kenneth2020-06-292020-06-292019http://hdl.handle.net/10625/59097This report is part of the first sub-national PEFA assessment carried out in Kenya following the advent of the devolved system of government. It assesses the state of financial management capacity in the Nakuru 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).application/pdfenPUBLIC EXPENDITUREFISCAL POLICYFINANCIAL MANAGEMENTLOCAL LEVELACCOUNTABILITYBUDGETSLOCAL GOVERNANCEKENYASOUTH OF SAHARAPolicy Brief