The Public Expenditure and Financial Accountability Report

The Public Expenditure and Financial Accountability (PEFA) Assessment Framework is an important tool for monitoring improvements and diagnosing challenges in the country’s PFM system. The 2012 PEFA assessment helped to inform the preparation of the Government of Kenya (GoK)’s PFM Reform Strategy 2013-2018. In the same way, this 2017 PEFA assessment will help to inform the preparation of the next PFM reform strategy.

The purpose of the assessment is twofold: (i) utilize the new 2016 PEFA Framework to assess GoK’s PFM systems and establish a baseline for future PEFA assessments to track PFM performance again; and (ii) where applicable, to assess change in PFM performance since the 2012 PEFA assessment.

The results of the assessment will help GoK to determine whether any revisions to its current PFM Reform Strategy, 2013-18, are necessary in order to meet PFM reform objectives, and, if so, how these should be managed and what sort of donor partner assistance might be required.


The PFM Reform Secretariat, based in the National Treasury, is in charge of managing the PEFA assessment, preparing PFM reform strategies, managing and monitoring their implementation, and liaising with those donor partners who are assisting with the planning and implementation of PFM reforms.

Public Financial Management and Accountability Assessment, 2017