Special Paper No. 21 of 2019 on an Assessment of the Public Expenditure and Financial Accountability-Makueni County

Abstract

The rationale for the PEFA assessment is to provide a clear and deeper understanding about the functioning of public finance management systems and the organizational aspects of existing institutions at county levels. The results of the analysis provide useful insights into relevant entry points for desired PFM-related reforms and a benchmark for necessary upgrade of the PFM systems which are still in early stages of development within Kenya’s devolved units of government. The assessment period covered is financial years 2013/14, 2014/15 and 2015/16 depending on the indicator and dimension of assessment. The field work assessment took place in April 2017; this is the time of assessment for those indicators where more up-to-date assessment period is required.