Kenya: Report on Observance of Standards and Codes: Fiscal Transparency Module

March 11, 2008

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Kenya: Report on Observance of Standards and Codes: Fiscal Transparency Module, (USA: International Monetary Fund, 2008) accessed November 21, 2024

Summary

In Kenya, the general government is not defined consistently with government finance statistics (GFS) principles. Relationships between the central government and public nonfinancial and financial corporations are generally clearly defined. Government holdings of fully owned corporations and equity are moderate, and the management of state assets is clearly defined. The legislative basis for taxation is clear and comprehensive. Tax administration is clearly defined and well coordinated with overall fiscal management. External scrutiny of macroeconomic assumptions is encouraged. Kenya meets some of the requirements of the fiscal transparency code.

Subject: Auditing, Budget planning and preparation, Fiscal accounting and reporting, Internal audit, Public financial management (PFM)

Keywords: Annual budget, Auditing, Budget planning and preparation, Cash flow, Central government, CR, Final accounts, Fiscal accounting and reporting, Fiscal year, Global, Internal audit, Internal audit, ISCR, Local government, Permanent secretary, Sub-Saharan Africa

Publication Details

Pages:

60
Volume:

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DOI:

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Issue:

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Series:

Country Report No. 2008/099
Stock No:

1KENEA2008001
ISBN:

9781451821185
ISSN:

1934-7685

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