Monitoring & Evaluation

Monitoring and Evaluation section of Public Finance Management Reform Secretariat provides a useful basis to develop effective frameworks for monitoring and evaluating  PFM reforms based upon a combination of internationally adopted PFM assessment tools, self assessments and systems audits and the application of reviewable milestones.

Monitoring & Evaluation reports are guided by PFMR Strategy Reforms results. The reports done by M&E focus on challenges, gaps in delivery of PFM Reforms results.


The PFMR Strategy 2018 -2023 Reforms Results Areas :

Key Result Area 1 : Sustainable and Predictable Fiscal Space to Deliver Priority Programs

Predictable and Sustainable increase in fiscal space for efficient execution of national and county programs. National and county governments achieve close to their revenue potential. These revenues are translated into sustainable resources for policy implementation through adherence to reliable fiscal frameworks consistent with sustainable borrowing and debt servicing costs and reduced exposure of the economy to risk.  The growth in the wage and pension bills limited to public sector establishment structures aligned to policy objectives.  Further increase in private sector resources mobilized for policy commitments.


1.1 A fit for purpose, revenue policy and legal framework and rationalized tax expenditures including exemptions.

1.2 Efficient and effective customer-oriented revenue administration with high taxpayer filing and payment compliance ratios.

1.3 Efficient and effective revenue policy administration at county level, with high taxpayer compliance supported politically and/by updated legal framework.

1.4 Credible fiscal frameworks at the national and county level include realistic revenue and expenditure projections consistent with a reduction in the national fiscal deficit over time.

1.5 The exposure of Kenya to shocks is reduced as a result of the reduced stock of debt due to borrowing within fiscal targets consistent with a reduced fiscal deficit and reduced cost of financing.

1.6 Mandates and functions are rationalized at the national and county levels and the growth in the wage and pension bill is limited relative to other expenditure and is maintained below 35% of government revenues.

1.7 Private sector and State Corporation resources mobilized for delivery of appropriate investments and services and SC reliance on subsidies and transfers reduced.

Key Results Area 2: Strategic and Transparent Spending on Public Investment and Service Delivery in Line with National and County Policy Priorities

Improved linkage of Public spending to national and county governments’ priorities and delivers efficient and effective investments and services.

2.1 Harmonized national and county plans, budgets and implementation reports prepared using common formats and strengthening the link between resource allocation, national and local policies, and accountability

2.2 Budget allocations to major government programmes are agreed, costed and adequately resourced during the finalization and revision of annual budgets.

2.3 Public investments are effectively selected, implemented and monitored to enhance service delivery and maximize benefits to the economy

2.4 Stakeholders have access to appropriate and relevant information on service delivery at the national and county levels which is timely, reliable and trusted

2.5 State Corporation, Semi-Autonomous Government Agencies’ budgets and reports are linked to performance targets, are comprehensive and are provided to National Treasury and Line Ministries

Key Results Area 3: Reliable Cash for Service Delivery and Public Investment

Improved provision of funding for major services and investment projects in full and on time which enables them to be delivered and to budget. The financial year starts on time.   There are realistic in-year forecasts of revenue inflows, outflows and borrowing requirements and cash balances are consolidated.  Commitments fully recorded and funded, with limited accumulation of pending bills.  Transfers counties and service delivery facilities and projects made in full and on time.

3.1 MDAs and Counties have prepared their procurement and cash plans consistent with approved budgets and closed the previous FY on the system within the first two weeks of the FY.

3.2 Realistic in-year forecasts of revenue inflows, borrowing requirements, and consolidated cash balances.

3.3 Commitments fully funded for major programmes delivering services and investments.

3.4 Transfers to and withdrawals from the Consolidated Fund and county revenue funds to State Corporations and service delivery facilities and projects made in full and on time.

Key Results Area 4: Value for money in Procurement and Contract management

Increased Transparency and efficiency in procurement processes and contract management in service delivery infrastructure and inputs.  Counties, MDAs and State Corporations conduct public procurement processes transparently, in a timely and efficient manner, using automated procurement systems.  They   negotiate and manage the implementation of complex contracts effectively in line with original cost estimates.

4.1 Public Procurement processes are conducted by MDAS, SCs and Counties in a timely and efficient manner using automated procurement systems without causing disruption to service delivery with integrity, transparency and in accordance with the law and when malfeasance occurs the appropriate sanctions are applied.

4.2 MDAS, SCs and Counties negotiate and manage the implementation of complex contracts effectively ensuring they are delivered as planned with value for money.

Key Results Area 5: Value for money, performance & accountability in staffing for service delivery

Increased value for money, performance and accountability in staffing for service delivery. To enable this, uniform norms and standards have been entrenched, for effective performance and productivity of public servants. Public sector human resource information is consolidated, consistent and up to date and salaries are paid through integrated systems which have effective payroll controls.

5.1 Public Service Human Resource (HR) data is consolidated and consistent.

5.2 Public Sector Institutions Payrolls are fully automated, have effective controls and are integrated with GHRIS and IFMIS.

5.3 Uniform norms and standards in public service management are entrenched, for effective performance and productivity of the Public Service.

Key Results Area 6: Education Institutions, Health and other Service Facilities Effectively Manage Public Resources

Improved management of public resources in Education, Health and other service facilities to realize value for money.  Facilities providing key service delivery in education, health and water allocate, manage and report on human and financial resources using consistent and appropriate policies, tools and systems which capture all revenues including Appropriations in Aid.

6.1 MDAs, SCs and Counties implement a crosscutting framework for AIA ensuring that revenues are effectively budgeted for, raised, spent and accounted for.

6.2 Facilities at both the national and county level manage and report on resources transparently and efficiently.

Key Results Area 7: Disciplined Financial Management and Accurate Reporting

Increased discipline in management of MDAs, Counties and State Corporations revenues, expenditures, assets and liabilities, fiscal risks and reporting.  MDAs and Counties will provide accurate high quality in year and annual financial reports through IFMIS, they manage their assets and liabilities effectively and there will be strong oversight of the fiscal risks presented by MDAs, Counties and State Corporations.   Externally funded projects are managed effectively using government systems including IFMIS or providing information to those systems.  Combined, this will improve value for money in service delivery.

7.1 MDAs and county annual and quarterly financial statements are consistent with and submitted from IFMIS and have been submitted to the OAG in compliance with the law.

7.2 MDAs and Counties maintain complete and up-to-date registers of asset and liabilities, have plans for asset management linked to the budget, with the transfers of defunct Local Authorities and devolved National assets and liabilities to counties completed.

7.3 Adequate monitoring of fiscal risks including pending bills, contingent liabilities and large or multi-year commitments.

7.4 Externally funded projects that are managed effectively using the SCOA and prepare financial statements through the IFMIS.

Key Results Area 8: Accountability Delivered through Audit, Oversight and Follow up

Improved accountability delivered through timely and high quality internal and external audit, oversight and follow up. The Strategy aims to deliver consistently strong external and internal audit process where audit findings are clearly presented, scrutinized by independent stakeholders and consistently followed up on. Combined this will strengthen fiduciary assurance and contribute towards value for money in service delivery and public investments.

8.1 Internal Audit reports prepared by MDAs and Counties, and those reports have undergone quality assurance by IAD, in line with established procedures for assurance, risk management and audit follow up.

8.2 The Auditor-General shall report to parliament within six months after the end of each financial year and provide high-quality audit reports that are accessible to the public and have been prepared in accordance with International Auditing Standards.

8.3 Timely scrutiny, follow up and resolution of issues raised in internal audit, COB and external audit reports.

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