The rationale for the Public Expenditure and Financial Accountability (PEFA) assessment is to provide aclear and deeper understanding about the functioning of public financial management (PFM) systems aswell as the organizational aspects of existing institutions at county levels. The results of the analysisprovide useful insights into relevant entry points for desired PFM-related reforms and a benchmark forthe necessary upgrade of the PFM systems which are still in the early stages of development withinKenyas devolved units of government.This assessment was organized and commissioned by Kenya Institute for Public Policy Research andAnalysis (KIPPRA) in collaboration with the World Bank and involves other organizations as outlined in Box1.1. KIPPRA also carried out the actual survey and assessment and was responsible for management andmonitoring of the exercise. The assessment period covers three financial years, namely FY2013/14,FY2014/15, and FY2015/16, and focused on various indicators and dimensions as defined in the PEFAassessment tools.The assessment period covered is FY2013/14, FY2014/15, and FY2015/16 depending on the indicator anddimension of assessment. The field work assessment took place in April 2017; this is the time ofassessment for those indicators for which a more up-to-date assessment period is required.

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