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dc.date.accessioned2021-07-02T12:13:11Z
dc.date.available2021-07-02T12:13:11Z
dc.date.issued2018
dc.identifier.urihttp://repository.kippra.or.ke/handle/123456789/3029
dc.description.abstractThe Public Expenditure and Financial Accountability (PEFA) assessment was carried out in the County of Kakamega and five other counties, namely: Nakuru , Kajiado , Makueni, West Pokot and Baringo. The exercise, which was undertaken by KIPPRA in conjunction with the World Bank (Kenya Office) in the year 2017, is the first sub-national PEFA assessment carried out in Kenya following the devolved system of government. The rationale for the PEFA assessment is to provide a clear and deeper understanding about the functioning of the PFM system and the organizational aspects of existing institutions at county level. The main objectives of the assessment include: i) assess the state of financial management capacity in the County Government; ii) identify gaps in terms of capacity, systems, policies and processes in PFM; iii) provide a basis for PFM reforms; and iv) facilitate and develop a self-assessment capacity at the county level. The assessment covered a period of three (3) fiscal years, 2013/14, 2014/15 and 2015/16. It focused on seven (7) key pillars of the PEFA framework, namely: (i) budget reliability; (ii) comprehensiveness and transparency; (iii) management of assets and liabilities; (iv) policy-based fiscal strategy and budgeting; (v) predictability and control in budget execution; vi) accounting and reporting; and (vii) external scrutiny and audit.en
dc.language.isoenen
dc.publisherThe Kenya Institute for Public Policy Research and Analysis (KIPPRA)en
dc.relation.ispartofseriesPB/73/2018-2019;
dc.subjectBudget reliabilityen
dc.subjectPublic expenditureen
dc.subjectAsset managementen
dc.subjectBudget executionen
dc.subjectCounty expenditureen
dc.titlePolicy Brief No. 73 of 2018-2019 on An Assessment of the Public Expenditure and Financial Accountability in Kakamega Countyen
dc.typeKIPPRA Publicationsen
ppr.contributor.authorOnyango, Christopher H.; Malot, Kenneth & Otieno, Manaseh O.


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