2020-06-292020-06-292018http://hdl.handle.net/10625/59095The Kenya Institute for Public Policy Research and Analysis (KIPPRA) in collaboration with the World Bank undertook the first sub-national Public Expenditure and Financial Accountability (PEFA) assessment in six selected county governments in Kenya, namely: Nakuru, Kajiado, Baringo, Makueni, West Pokot and Kakamega. The objective was to assess the Public Financial Management (PFM) systems rather than to evaluate the performance of specific county governments or individuals. The findings of the study provide a baseline of the current state of PFM within the counties and for the entire system, and indicates areas that require improvement.application/pdfenPUBLIC EXPENDITUREFISCAL POLICYFINANCIAL MANAGEMENTLOCAL LEVELACCOUNTABILITYBUDGETSLOCAL GOVERNANCEKENYASOUTH OF SAHARAPolicy Brief