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Public Expenditure and Financial Accountability Assessment 2018 Final Version

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Public Expenditure and Financial Accountability Assessment 2018 Final Version MAKUENI COUNTY Public Expenditure and Financial Accountability Assessment 2018 Final version November 2018 Kenya - Makueni county Public Expenditure and Financial Accountability Assessment of Makueni County, Kenya - Based on PEFA methodology 2016 July 2018 The quality assurance process followed in the production of this report satisfies all the requirements of the PEFA Secretariat and hence receives the ‘PEFA CHECK’. PEFA Secretariat, November 15, 2018 Currency and indicative exchange rates Local currency unit = Kenyan Shilling (Ksh) EUR 1 = Ksh 118.7000 (December 2017) US$1 = Ksh 100.7520 Fiscal Year July 1 to June 30 Table of Contents Executive Summary ..................................................................................................................................... iii 1. Introduction ......................................................................................................................................... 1 1.1 Rationale and Purpose .................................................................................................................. 1 1.2 Assessment management and quality assurance ......................................................................... 2 1.3 Assessment methodology ............................................................................................................. 4 Coverage of the assessment ................................................................................................................ 4 Sources of information ........................................................................................................................ 4 2. Makueni County Background Information .......................................................................................... 5 2.1 Economic context .......................................................................................................................... 5 An overview of the Kenyan economy .................................................................................................. 5 Overview of Makueni County economy .............................................................................................. 5 2.2 Fiscal and budgetary trends .......................................................................................................... 6 2.3 Legal and regulatory arrangements for PFM ................................................................................ 8 2.4 Institutional arrangements for PFM ........................................................................................... 10 3. Assessment of PFM Performance ...................................................................................................... 13 3.1 Subnational Government profile ................................................................................................ 13 HLG-1.1. Outturn of transfers from higher-level government .......................................................... 13 HLG-1.2. Earmarked grants outturn ................................................................................................... 14 HLG-1.3. Timeliness of transfers from higher-level government ...................................................... 14 3.2 Pillar I. Budget reliability ............................................................................................................. 15 PI-1. Aggregate expenditure outturn ................................................................................................. 15 PI-2. Expenditure composition outturn ............................................................................................. 16 PI-3. Revenue outturn ........................................................................................................................ 19 3.3 Pillar II. Transparency of public finances .................................................................................... 21 PI-4. Budget classification .................................................................................................................. 21 PI-5. Budget documentation .............................................................................................................. 23 PI-6. County government operations outside financial reports ........................................................ 24 PI-7. Transfers to sub-county governments ....................................................................................... 25 PI-8. Performance information for service delivery .......................................................................... 26 PI-9. Public access to fiscal information ............................................................................................. 27 3.4 Pillar III. Management of assets and liabilities ........................................................................... 29 PI-10. Fiscal risk reporting .................................................................................................................. 29 PI-11. Public investment management .............................................................................................. 30 PI-12. Public asset management ........................................................................................................ 33 PI-13. Debt management ................................................................................................................... 35 3.5 Pillar IV. Policy-based fiscal strategy and budgeting................................................................... 36 PI-14. Macroeconomic and fiscal forecasting .................................................................................... 36 PI-15. Fiscal strategy .......................................................................................................................... 38 PI-16. Medium-term perspective in expenditure budgeting ............................................................. 39 PI-17. Budget preparation process .................................................................................................... 40 PI-18. Legislative scrutiny of budgets ................................................................................................ 43 3.6 Pillar V. Predictability and control in budget execution ............................................................. 44 PI-19. Revenue administration .......................................................................................................... 45 PI-20. Accounting for revenue ........................................................................................................... 48 PI-21. Predictability of in-year resource allocation ............................................................................ 49 PI-22. Expenditure arrears ................................................................................................................. 50 PI-23. Payroll control .......................................................................................................................... 51 PI-24. Procurement ............................................................................................................................ 54 PI-25. Internal controls on non-salary expenditure ........................................................................... 58 PI-26. Internal audit ........................................................................................................................... 59 3.7 Pillar VI. Accounting and reporting ............................................................................................. 60 PI-27. Financial data integrity ............................................................................................................ 61 PI-28. In-year budget reports ............................................................................................................. 63 PI-29. Annual financial reports .......................................................................................................... 65 3.8 Pillar VII. External scrutiny and audit .......................................................................................... 66 PI-30. External audit ........................................................................................................................... 66 PI-31. Legislative scrutiny of audit reports ........................................................................................ 68 4. Conclusions of the Analysis of PFM Systems ..................................................................................... 72 4.1 Integrated assessment of PFM performance ............................................................................. 72 4.2 Effectiveness of the internal control framework ........................................................................ 74 4.3 PFM strengths and weaknesses .................................................................................................. 77 5. Government PFM reform process ..................................................................................................... 79 5.1 Approach to PFM reforms........................................................................................................... 79 5.2 Recent and ongoing reform actions ............................................................................................ 80 5.3 Institutional considerations ........................................................................................................ 80 Annex 1. Performance
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