Public Expenditure and Financial Accountability Assessment of Kakamega County, Kenya

World Bank

World Bank, Washington, DC

关键词: PUBLIC FINANCIAL MANAGEMENT;    PUBLIC EXPENDITURE;    FISCAL TRENDS;    BUDGETARY TREND;    GOVERNMENT TRANSFERS;   

RP-ID  :  146805

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

The subnational Public Expenditure andFinancial Accountability (PEFA) assessment seeks toascertain the performance of the public financial management(PFM) system of county governments using the PEFAmethodology. So far, the Government of Kenya has gainedexperience in the application of the PEFA methodology byundertaking four national PEFA assessments over the years,the latest of which was carried out in 2017 and the reportis due for completion in 2018. However, this is the firstsubnational assessment to be carried out in Kenya followingthe adoption of a devolved system of government. It isnotable that the national and subnational PEFA assessmentsare being done almost concurrently, and this is importantbecause both levels of government share the same PFM system,implying that an evidence- based reform agenda can beimplemented simultaneously after areas of improvements areidentified. The subnational assessments, which covered 6 outof 45 counties, have been jointly financed by the World Bankand the International Development Research Centre (IDRC)through the Kenya Institute for Public Policy Research andAnalysis (KIPPRA).