## 1. The Main Classification Differences Between TNT and KNBS

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### Mission purpose, scope, and participants
- AFRITAC East (AFE) GFS technical assistance (TA) mission in Nairobi, Kenya during October 7–16, 2019.
- Primary objective: support staff in improving quality of fiscal and public debt data for the general government and migration of the fiscal framework to Government Finance Statistics Manual 2014 (GFSM 2014) concepts.
- Mission held discussions with management and GFS compilers in the National Treasury (TNT), the Central Bank of Kenya (CBK), and Kenya National Bureau of Statistics (KNBS).
- Reviewed: annual Budgetary Central Government (BCG) data produced by TNT and KNBS, reconciliation of classification differences, consistency between annual and quarterly BCG data for IMF databases, quarterly debt data and expansion to whole public sector, compilation of financial balance sheet for GFS Yearbook (GFSY) and Kenya’s Quarterly Economic and Budgetary Review (QEBR), compilation of fiscal data by function (COFOG) for general government, and progress on previous GFS TA recommendations.
- KNBS is responsible for submitting annual GFS data for publishing in the IMF’s GFSY. TNT is responsible for submitting quarterly GFS data to the IMF’s Integrated Correspondence System (ICS).

### Key status and targets
- Kenya reports annual consolidated general government fiscal data to the GFSY and is expanding coverage to the public sector.
- Commitment to compile quarterly central government (BCG and EBUs) and public corporation data; aim to complete migration to GFSM 2014 concepts by 2020/21.
- Need to enhance capacity of TNT and KNBS staff for sustainable high-frequency and expanded public sector coverage.
- Selected benchmark targets (baseline → target as presented):
  - Public Sector Institutional Table (PSIT): PSIT update → PSIT disseminated to the public by KNBS by December 2019
  - Quarterly BCG data: Compiled and not disseminated timely to IMF’s ICS → Series updated and future dissemination done with a lag of 45 days by March 2020
  - Compile annual and quarterly EBUs data: Compilation of annual data for FY2016/17 and FY2017/18 with partial coverage. Quarterly data initiated. → Full coverage of annual data by end of March 2020; Full coverage of quarterly data by end of March 2020
  - Annual and quarterly public corporation data: Annual data for FY2016/17 and FY2017/18 compiled → Full coverage compilation of annual data by December 2019 in the Annual Statistical Abstract published annually in September.
  - County government (LG) quarterly data compilation: Quarterly LG source data collected → Full coverage and compilation of quarterly LG data by March 2020

### Priority recommendations (selected targets and responsible institutions)
- Target: September 2020 — TNT (M&FAD) and KNBS will review and publish annual public sector data. Responsible: TNT and KNBS.
- Target: September 2020 — TNT (M&FAD), KNBS and CBK will review and publish the annual public sector financial balance sheet. Responsible: TNT, KNBS and CBK.
- Further details and related actions/milestones are recorded under Detailed Technical Assistance to Kenya.

### Assessment of implementation of previous GFS TA missions
- Out of 26 recommendations from previous missions, nine had been completed; the remainder are work in progress.
- Authorities need strategies to ensure implementation of outstanding recommendations (details in Appendix I).

### Reconciliation of TNT’s and KNBS’s GFS BCG Statements of Operations
- Mission identified many classification differences in the annual GFS Tables produced by TNT and KNBS that need reconciliation (see Appendix II and Appendix III for examples and a bridge table).
- A bridge table (Appendix III) was developed in cooperation with TNT and KNBS to reconcile annual and quarterly GFS tables.
- Box 1 — Main classification differences between TNT and KNBS:
  - On revenue side, the Ministerial appropriation in Aid needs to be reclassified to appropriate revenue categories by KNBS.
  - Expenditure on defense, national security and intelligence services (NSIS) and secondary schools need to be reclassified by TNT from transfers to government consumption to be consistent with KNBS’s classification (and the GDP’s public consumption).
  - TNT needs to be more precise in its classification of current and capital transfers, since in GFS a clear distinction is made between subsidies, current/capital grant and current/capital other expense.

### Entities omitted from BCG subsector and effects
- Previous mission (March 2019) concluded 47 government entities previously un-sectorized in the PSIT were considered as BCG entities and should be classified as such; they were not yet reflected in the BCG subsector data.
- Inclusion of these 47 entities would increase BCG’s revenues by 7.5 percent and BCG’s expenditure by 6.2 percent.
- In 2017/18, of the revenues of these 47 entities: 31.6 percent came from grants from BCG and 67.3 percent from sale of goods and services.
- On the expenditure side for these 47 entities: 57.9 percent went to investment in nonfinancial assets, 22.5 percent to purchase of goods and services and 18.9 percent as subsidies.
- Recommended actions:
  - TNT and KNBS should work closely to reconcile their BCG GFS Statements of Operations.
  - If needed, TNT and KNBS should include the additional 47 entities reclassified to the BCG subsector.

### Migration of fiscal framework to GFSM 2014 concepts
- Kenya maintains a fiscal framework based on the 1986 GFS concepts and initiated migration to GFSM 2014 concepts.
- Mission assisted TNT’s Macro & Fiscal Affairs Department to map existing fiscal framework to GFSM 2014 concepts (Appendix VI shows main changes; Appendix VII presents proposed Fiscal Table).
- TNT will refine the proposed GFSM 2014 based fiscal framework for review during the next mission planned in first half of 2020.
- Recommended action:
  - TNT will refine the proposed GFSM 2014 based fiscal framework for the next mission planned in 2020.

### Compilation of Public Sector Debt Statistics (PSDS)
- Authorities are not reporting PSDS in the IMF/WB database.
- Mission facilitated a phased approach strategy for compiling PSDS for general government and the public sector:
  - Phase 1: refine available quarterly debt data for the BCG (Appendix VIII).
  - Phase 2: refine available annual public sector debt data using annual financial reports of EBUs, SSF, LGs and public corporations (Appendix IX).
  - Phase 3: process and include quarterly public debt data to quarterly PSDS compilation.
- Accountant General collects annual and quarterly financial reports for EBUs and public corporations as required by Public Finance Management Act, 2012.
- Authorities decided TNT and CBK will work together on compiling quarterly PSDS data; Public Debt Management Office (PDMO) should submit PSDS data to IMF/WB database.
- Recommended action:
  - TNT (M&FAD and PDMO) and CBK will refine the available PSDS data as presented in Appendices VI and VII and submit the IMF/WB PSDS Questionnaire before the end of the fiscal year.

### Compilation of financial balance sheet for general government
- Mission investigated compiling a financial balance sheet for general government to report in the GFSY and QEBR.
- Concluded that compiling annual financial assets can be extended when compiling PSDS (Appendix X).
- Decision: TNT, KNBS and CBK should cooperate on this task.
- Recommended action:
  - TNT, KNBS and CBK to compile a financial balance sheet for the general government and for the public sector on an annual basis.

### Compilation of COFOG for general government
- KNBS is not compiling COFOG data for the whole general government: COFOG compiled for BCG and LGs but excluding EBUs and SSFs.
- For international comparisons, COFOG should cover the General Government (GG) as defined.
- COFOG shows total expenditures (Expenses + Investment in nonfinancial assets) by function; financial categories are not included in COFOG.
- Mission noted small discrepancy between total expenditures by functions and total expenditure by economic classification for both the BCG and LG subsectors (see Appendix XI).
- Recommended action:
  - KNBS should revise presentation of COFOG to exclude financial categories and make total expenditures by function consistent with total expenditure by economic classification.

### Consolidated annual general government and quarterly BCG fiscal data
- Kenya compiles and publishes annual consolidated GG fiscal data and reports through the GFSY with one-year lag.
- Review of annual consolidated GG fiscal data for FY 2017/18 showed need for correction of consolidation between BCG, EBUs and LGs and misclassification of some BCG grants on the expense side.
- Authorities to submit stock data (Table 6) and COFOG data (Table 7) to GFSY which are already produced.
- Kenya compiles quarterly BCG fiscal data that follows GFSM 2014 methodology; data are reported in IMF’s ICS although not regularly.
- Recommended action:
  - TNT and KNBS should review consolidated general government for FY 2017/18 to improve classification of the data before end of July 2020.

### Appendix highlights — selected quantitative reconciliations and tables
- Appendix II — Aggregate and key differences (KSh million) between KNBS provisional and TNT preliminary for 2018/19:
  - Total revenue (KNBS provisional): 1,886,002
  - Total revenue (TNT preliminary): 1,690,772
  - Difference (1-2): 195,230
  - TNT Budget (column): 1,997,677
  - Difference (1-3): -111,675
- Appendix II — Tax and non-tax components (KSh million):
  - Tax revenue: KNBS 1,621,723; TNT 1,523,909; Difference 97,814
  - Taxes on income, profits and capital gains: KNBS 781,104; TNT 685,390; Difference 95,714
    - Income tax from individuals (PAYE): KNBS 413,257; TNT 393,362; Difference 19,895
    - Income tax from corporations: KNBS 363,707; TNT 292,028; Difference 71,679
    - Capital gains taxes: KNBS 4,140; TNT 0; Difference 4,140 (noted "Missing item by TNT!")
  - Value Added Tax (VAT): KNBS 435,886; TNT 416,137; Difference 19,749
  - Excise taxes: KNBS 210,091; TNT 258,981; Difference -48,890
  - Non-tax revenue: KNBS 216,796; TNT 147,161; Difference 69,635
    - Ministerial appropriation in Aid: KNBS 154,694; TNT 0; Difference 154,694 (noted: "Need to be reclassified to right categories!")
- Appendix II — Expenditure and balances (KSh million):
  - Total expense: KNBS 2,319,524; TNT 2,179,146; Difference 140,378
  - Compensation expenditure on G&S: KNBS 742,780; TNT 587,928; Difference 154,852
    - Compensation of employees: KNBS 515,741; TNT 423,132; Difference 92,609
    - Use of goods and services: KNBS 227,039; TNT 164,796; Difference 62,243
  - Interest: KNBS 385,980; TNT 375,723; Difference 10,257
  - Current grants: KNBS 681,234; TNT 1,121,249; Difference -440,015
  - Other expense: KNBS 359,321; TNT 7,462; Difference 351,859
  - Gross Operating Balance (1-2): KNBS -433,522; TNT -488,374; Difference 54,852
  - Net Lending/Borrowing (3-4): KNBS -643,248; TNT -712,675; Difference 69,428
  - Net Incurrence of liabilities: KNBS 631,553; TNT 718,933; Difference -87,380
  - Net External liabilities: KNBS 321,464; TNT 413,142; Difference -91,678
  - Statistical discrepancies noted: KNBS 32,599; TNT column shows 1,247; Difference 33,846
- Appendix III — Bridge table (BCG Prel. Returns June 2019, KSh millions):
  - TOTAL REVENUE (Prel. Returns June 2019): 1,671,071
  - Ordinary revenue: 1,496,930
  - Ministerial Appropriation in Aid: 174,140 (Recurrent: 122,285; Development: 51,855)
  - TOTAL EXPENDITURE AND NET LENDING: 2,405,932
    - Recurrent Expenditure: 1,496,223
    - Development: 548,969 (Domestically Financed (Gross): 314,095; Foreign Financed: 225,427)
  - BALANCE EXCLUSIVE OF GRANTS: (734,862)
  - GRANTS: 19,702
  - BALANCE INCLUSIVE OF GRANTS: (715,160)
  - TOTAL FINANCING: 715,161
    - NET FOREIGN FINANCING: 414,518 (Disbursements: 680,759; Debt repayment - Principal: (266,241))
    - NET DOMESTIC FINANCING: 303,658
  - Nominal GDP (Fiscal Year): 9,510,446
- Appendix V — BCG’s Statement of Operations Including 47 Additional Entities (KSh million):
  - Revenue: 1,553,230 (Prel.) + 171,208 (Additional 47 entities) = 1,670,252 (Total BCG)
  - Other revenue: 187,504 (prel.) + 117,022 (additional) = 304,526
    - Sale of Goods & Services: 14,111 (prel.) + 115,195 (additional) = 129,306
    - Ministerial AIA: 139,057 (additional)
  - Total Expense: 2,018,656 (prel.) + 80,293 (additional) = 2,044,763
  - Net lending/Borrowing (Total BCG): -676,832
  - Acquisition of Non-Financial Assets: 191,995 (prel.) + 110,326 (additional) = 302,320
  - Net Financial transactions — Transactions in Financial assets: 90,480 (prel.) + 72,797 (additional) = 163,277
  - Transactions in Liabilities: 747,901 (prel.) + 92,208 (additional) = 840,108
  - Discrepancy reported: 11,549
- Appendix VI — Fiscal table comparisons (selected figures, units as in source):
  - Total revenue and grants (Article IV 2018): 1,426.8
  - Revenue (detailed): 1,219.4 (Taxes 1,219.4)
    - Taxes on income, profits & capital gains: 625.0 (Personal: 334.9; Corporate: 290.1)
    - Taxes on goods and services: 504.5 (Value-added tax: 339.0; Excise duty: 165.5)
    - Nontax revenue: 181.1 (Investment income: 28.5; Ministerial and Departmental Fees (AIA): 75.9)
  - Expenditure and net lending: 2,109.9 (Recurrent expenditure: 1,470.0; Interest payments: 271.2)
  - Overall balance (incl. grants): -683.1
  - Financing: 697.3 (External financing (net): 385.8; Domestic financing (net): 311.5)
  - Nominal GDP (memorandum): 7,556.0
  - Total gross public debt, gross: 4,407.0 (o/w external debt: 2,294.7; o/w domestic debt: 2,112.3)
- Appendix VII — Proposed BCG Fiscal Table (selected FY figures, Billions of Kenyan Shillings):
  - Revenue: 1,426.8
  - Taxes: 1,219.4
    - PAYE: 334.9; Other income tax: 290.1
    - Value-added tax: 339.0 (Domestic: 192.9; Imports: 125.9)
    - Excises: 165.5
  - Grants: 26.3 (Programme Grants-AMISOM: 7.2; Projects Grants (Revenue): 19.1)
  - Other revenue: 181.1 (o/w Property incomes: 33.2; o/w Sale of goods and services: 14.4)
  - Expense: 1,470.1 (Compensation of Employees: 414.7; Use of goods and services: 415.1; Interest: 271.3)
  - Gross operating balance: -43.3
  - Net investment in nonfinancial assets: 637.5 (Domestically financed: 385.1; Foreign financed: 246.4)
  - Total expenditure: 2,107.6
  - Net lending/borrowing (incl. adjustment to cash/meas): -695.0
  - Net incurrence of liabilities: 697.3 (Securities: 385.8; Loans: 385.8)
  - Nominal GDP: 7,556.0
  - Total gross public debt, gross: 4,407.0 (o/w external debt: 2,294.7; o/w domestic debt: 2,112.3)
- Appendix X — GFS's Balance Sheet of Public Sector, 2017/18 (Preliminary Figures):
  - NET WORTH (public sector): 61,638,938 (aggregate line entry shown)
  - NET FINANCIAL WORTH: -2,033,789 (and multiple component entries for financial assets and liabilities)
  - Financial assets (aggregate entries): 2,893,400; other component entries include Currency and deposits: 35,846; Debt securities: 0.0; Equity and investment fund shares: 2,850,740; Other accounts receivable: 6,813
  - Liabilities (aggregate): 4,927,189; Debt securities: 2,390,495; Loans: 2,520,034; Other accounts payable: 16,660
  - Source line: 8,792.6 GDP at current market prices, billion Ksh (repeated)

*Source: Detailed mission report, AFRITAC East GFS TA mission to Kenya, October 7–16, 2019.*

### 1. The Main Classification Differences Between TNT and KNBS. ___________________________________ 7

### 1. The Main Classification Differences Between TNT and KNBS

### Mission purpose, scope, and participants
- AFRITAC East (AFE) GFS technical assistance (TA) mission in Nairobi, Kenya during October 7–16, 2019.
- Primary objective: support staff in improving quality of fiscal and public debt data for the general government and migration of the fiscal framework to Government Finance Statistics Manual 2014 (GFSM 2014) concepts.
- Mission held discussions with management and GFS compilers in the National Treasury (TNT), the Central Bank of Kenya (CBK), and Kenya National Bureau of Statistics (KNBS).
- Reviewed: annual Budgetary Central Government (BCG) data produced by TNT and KNBS, reconciliation of classification differences, consistency between annual and quarterly BCG data for IMF databases, quarterly debt data and expansion to whole public sector, compilation of financial balance sheet for GFS Yearbook (GFSY) and Kenya’s Quarterly Economic and Budgetary Review (QEBR), compilation of fiscal data by function (COFOG) for general government, and progress on previous GFS TA recommendations.
- KNBS is responsible for submitting annual GFS data for publishing in the IMF’s GFSY. TNT is responsible for submitting quarterly GFS data to the IMF’s Integrated Correspondence System (ICS).

### Key status and targets
- Kenya reports annual consolidated general government fiscal data to the GFSY and is expanding coverage to the public sector.
- Commitment to compile quarterly central government (BCG and EBUs) and public corporation data; aim to complete migration to GFSM 2014 concepts by 2020/21.
- Need to enhance capacity of TNT and KNBS staff for sustainable high-frequency and expanded public sector coverage.
- Figure 1 — Selected Benchmark for Improving Public Sector Fiscal Data in Kenya (baseline → target, as presented):
  - Public Sector Institutional Table (PSIT): PSIT update → PSIT disseminated to the public by KNBS by December 2019
  - Quarterly BCG data: Compiled and not disseminated timely to IMF’s ICS → Series updated and future dissemination done with a lag of 45 days by March 2020
  - Compile annual and quarterly EBUs data: Compilation of annual data for FY2016/17 and FY2017/18 with partial coverage. Quarterly data initiated. → Full coverage of annual data by end of March 2020; Full coverage of quarterly data by end of March 2020
  - Annual and quarterly public corporation data: Annual data for FY2016/17 and FY2017/18 compiled → Full coverage compilation of annual data by December 2019 in the Annual Statistical Abstract published annually in September.
  - County government (LG) quarterly data compilation: Quarterly LG source data collected → Full coverage and compilation of quarterly LG data by March 2020

### Priority recommendations (selected targets and responsible institutions)
- Target: September 2020 — TNT (M&FAD) and KNBS will review and publish annual public sector data. Responsible: TNT and KNBS.
- Target: September 2020 — TNT (M&FAD), KNBS and CBK will review and publish the annual public sector financial balance sheet. Responsible: TNT, KNBS and CBK.
- Further details and related actions/milestones are recorded under Detailed Technical Assistance to Kenya.

### Assessment of implementation of previous GFS TA missions
- Out of 26 recommendations from previous missions, nine had been completed; the remainder are work in progress.
- Authorities need strategies to ensure implementation of outstanding recommendations (details in Appendix I).

### Reconciliation of TNT’s and KNBS’s GFS BCG Statements of Operations
- The mission identified many classification differences in the annual GFS Tables produced by TNT and KNBS that need reconciliation (see Appendix II and Appendix III for examples and a bridge table).
- A bridge table (Appendix III) was developed in cooperation with TNT and KNBS to reconcile annual and quarterly GFS tables.

Box 1 — Main classification differences between TNT and KNBS
- On revenue side, the Ministerial appropriation in Aid needs to be reclassified to appropriate revenue categories by KNBS.
- Expenditure on defense, national security and intelligence services (NSIS) and secondary schools need to be reclassified by TNT from transfers to government consumption to be consistent with KNBS’s classification (and the GDP’s public consumption).
- TNT needs to be more precise in its classification of current and capital transfers, since in GFS a clear distinction is made between subsidies, current/capital grant and current/capital other expense.

### Entities omitted from BCG subsector and effects
- Previous mission (March 2019) concluded 47 government entities previously un-sectorized in the PSIT were considered as BCG entities and should be classified as such; they were not yet reflected in the BCG subsector data.
- Inclusion of these 47 entities would increase BCG’s revenues by 7.5 percent and BCG’s expenditure by 6.2 percent.
- In 2017/18, of the revenues of these 47 entities: 31.6 percent came from grants from BCG and 67.3 percent from sale of goods and services.
- On the expenditure side for these 47 entities: 57.9 percent went to investment in nonfinancial assets, 22.5 percent to purchase of goods and services and 18.9 percent as subsidies.
- Recommended actions:
  - TNT and KNBS should work closely to reconcile their BCG GFS Statements of Operations.
  - If needed, TNT and KNBS should include the additional 47 entities reclassified to the BCG subsector.

### Migration of fiscal framework to GFSM 2014 concepts
- Kenya maintains a fiscal framework based on the 1986 GFS concepts and initiated migration to GFSM 2014 concepts.
- Mission assisted TNT’s Macro & Fiscal Affairs Department to map existing fiscal framework to GFSM 2014 concepts (Appendix VI shows main changes; Appendix VII presents proposed Fiscal Table).
- TNT will refine the proposed GFSM 2014 based fiscal framework for review during the next mission planned in first half of 2020.
- Recommended action:
  - TNT will refine the proposed GFSM 2014 based fiscal framework for the next mission planned in 2020.

### Compilation of Public Sector Debt Statistics (PSDS)
- Authorities are not reporting PSDS in the IMF/WB database.
- Mission facilitated a phased approach strategy for compiling PSDS for general government and the public sector:
  - Phase 1: refine available quarterly debt data for the BCG (Appendix VIII).
  - Phase 2: refine available annual public sector debt data using annual financial reports of EBUs, SSF, LGs and public corporations (Appendix IX).
  - Phase 3: process and include quarterly public debt data to quarterly PSDS compilation.
- Accountant General collects annual and quarterly financial reports for EBUs and public corporations as required by Public Finance Management Act, 2012.
- Authorities decided TNT and CBK will work together on compiling quarterly PSDS data; Public Debt Management Office (PDMO) should submit PSDS data to IMF/WB database.
- Recommended action:
  - TNT (M&FAD and PDMO) and CBK will refine the available PSDS data as presented in Appendices VI and VII and submit the IMF/WB PSDS Questionnaire before the end of the fiscal year.

### Compilation of financial balance sheet for general government
- Mission investigated compiling a financial balance sheet for general government to report in the GFSY and QEBR.
- Concluded that compiling annual financial assets can be extended when compiling PSDS (Appendix X).
- Decision: TNT, KNBS and CBK should cooperate on this task.
- Recommended action:
  - TNT, KNBS and CBK to compile a financial balance sheet for the general government and for the public sector on an annual basis.

### Compilation of COFOG for general government
- KNBS is not compiling COFOG data for the whole general government: COFOG compiled for BCG and LGs but excluding EBUs and SSFs.
- For international comparisons, COFOG should cover the General Government (GG) as defined.
- COFOG shows total expenditures (Expenses + Investment in nonfinancial assets) by function; financial categories are not included in COFOG.
- Mission noted small discrepancy between total expenditures by functions and total expenditure by economic classification for both the BCG and LG subsectors (see Appendix XI).
- Recommended action:
  - KNBS should revise presentation of COFOG to exclude financial categories and make total expenditures by function consistent with total expenditure by economic classification.

### Consolidated annual general government and quarterly BCG fiscal data
- Kenya compiles and publishes annual consolidated GG fiscal data and reports through the GFSY with one-year lag.
- Review of annual consolidated GG fiscal data for FY 2017/18 showed need for correction of consolidation between BCG, EBUs and LGs and misclassification of some BCG grants on the expense side.
- Authorities to submit stock data (Table 6) and COFOG data (Table 7) to GFSY which are already produced.
- Kenya compiles quarterly BCG fiscal data that follows GFSM 2014 methodology; data are reported in IMF’s ICS although not regularly.
- Recommended action:
  - TNT and KNBS should review consolidated general government for FY 2017/18 to improve classification of the data before end of July 2020.

*Source: Detailed mission report, AFRITAC East GFS TA mission to Kenya, October 7–16, 2019.*

### Appendix XI.  The National Government Expenditure Classified by Functions, 2016/1 9

### Appendix XI. The National Government Expenditure Classified by Functions, 2016/19

### Appendix I — Implementation of Recommendations of Previous GFS Missions (Progress as at October 2019)
- 1. Medium — Sectorization project: CBK to continue with the “Sectorization” project and the CS-DRMS projects; monitoring progress closely to ensure success.
  - Status: In progress.
  - Notes: Project aimed at identifying debt securities held by EBUs and public corporations and related interest payments is ongoing; additional system being acquired to complement current system. Process to be completed by June 2020. Classification of all EBUs and PCs done in line with GFSM 2014 PSIT. Various accounts for the Central Depository System will be updated in a new system (CDS) and mapped in accordance with the updated PSIT. New system will facilitate compilation of intra EBUs and PCs transactions.
- 2. High — Data reported to the WB/IMF PSDS database needs to be revised.
  - Status: In progress.
  - Notes: Meridian software being piloted will facilitate improving data quality.
- 3. Medium — IMF — AFE to conduct a national training workshop for selected staff of the county governments by December 2018.
  - Status: In progress; rescheduled to FY 2020/21 at TNT request.
- 4. High — TNT to supply quarterly BCG data to the area department starting with Q1, FY2017/18 using GFSM 2014 standard by March 2018 with detailed breakdown; thereafter quarterly BCG data with a 45 days lag.
  - Status: Continuous. TNT started supplying quarterly BCG data to area department in FY2017/18 and will strive for 45 days lag.
- 5. Medium — TNT and KNBS to compile quarterly GFS for EBUs by September 2018 to facilitate consolidation of CG by December 2018.
  - Status: In progress; initiated compilation with consolidation to CG by June 2021.
- 6. High — TNT and KNBS to compile annual GFS for public corporations by April 2019; progress reviewed during next mission.
  - Status: In progress; compilation ongoing, annual public corporation data to be disseminated by September 2020.
- 7. Medium — TNT to develop comprehensive strategy to ensure compliance with policies on full reporting by all entities (BCG and County governments) through IFMIS.
  - Status: In progress; capacity to use accounts receivable (AR) module and cash module improved in all counties; AR module 100% operational; progress on reviewing cash module and chart of accounts. By July 2020 bank reconciliation will be produced from system monthly.
- 8. High — Authorities (TNT, KNBS and CBK) to refine and publish the PSIT by December 2019.
  - Status: In progress; KNBS will publish PSIT by December 2019.
- 9. High — Migrate the Fiscal Framework into GFSM 2014 Format.
  - Status: In progress; GFSM 2014 compliant template developed; migration planned to be completed by December 2020.
- 10. Low — TWG to compile quarterly Local governments (county data) that meets GFSM 2014 methodology by December 2019.
  - Status: In progress; improving data quality in IFMIS initiated; good quality source data available by March 2020.
- 11. Medium — TNT and KNBS to compile annual and quarterly EBUs data by December 2019.
  - Status: In progress; annual EBUs compiled; quarterly compilation initiated.
- 12. Medium — TNT (M&FAD) to compile monthly BCG fiscal data in GFSM 2014 methodology for internal use by December 2019.
  - Status: In progress; monthly data compilation to be initiated by July 2020.
- 13. High — TNT and KNBS to refine and incorporate proposals on economic classification of transactions for quarterly BCG by March 2020.
  - Status: In progress; reconciliation of quarterly and annual BCG data by March 2020.
- 14. Medium — TNT (M&FAD) to review and share updated quarterly BCG data series and continuously disseminate with a one quarter lag by March 2020.
  - Status: In progress; update quarterly BCG series by March 2020 after reconciliation.
- 15. High — TNT (M&FAD) to migrate the Quarterly Economic and Budget Review (QEBR) report to GFSM 2014 concepts by March 2020.
  - Status: In progress; publish QBER by March 2020 when reconsolidation done.
- 16. Medium — TNT (M&FAD) and KNBS to review and publish annual public-sector data by April 2020.
  - Status: In progress; KNBS will publish annual public-sector data in Economic Survey issued in September 2020.
- 17. Low — TNT (M&FAD) and KNBS to review the annual financial balance sheet and consider the period for its publication.
  - Status: In progress; KNBS will publish the financial balance sheet in Economic Survey by April 2021.

### Appendix II — The BCG Statement of KNBS and TNT, 2018/19; The Need to Reconcile
- Aggregate and key differences (KSh million):
  - Total revenue (KNBS provisional): 1,886,002
  - Total revenue (TNT preliminary): 1,690,772
  - Difference (1-2): 195,230
  - TNT Budget (column): 1,997,677
  - Difference (1-3): -111,675
- Tax revenue:
  - KNBS: 1,621,723
  - TNT: 1,523,909
  - Difference: 97,814
  - TNT Budget: 1,788,591
  - Difference vs KNBS: -166,868
- Selected tax components (KSh million):
  - Taxes on income, profits and capital gains: KNBS 781,104; TNT 685,390; Difference 95,714; TNT Budget 836,570; Difference -55,466
    - Income tax from individuals (PAYE): KNBS 413,257; TNT 393,362; Difference 19,895; TNT Budget 447,635; Difference -34,378
    - Income tax from corporations: KNBS 363,707; TNT 292,028; Difference 71,679; TNT Budget 388,935; Difference -25,228
    - Capital gains taxes: KNBS 4,140; TNT 0; Difference 4,140 (noted "Missing item by TNT!")
  - Value Added Tax (VAT): KNBS 435,886; TNT 416,137; Difference 19,749; TNT Budget 464,215; Difference -28,329
  - Taxes on other goods and services: KNBS 240,293; TNT 269,195; Difference -28,902; TNT Budget 312,639; Difference -72,346
  - Excise taxes: KNBS 210,091; TNT 258,981; Difference -48,890; TNT Budget 292,707; Difference -82,616
  - Taxes on international trade transactions: KNBS 150,539; TNT 153,187; Difference -2,648; TNT Budget 175,038; Difference -24,499
- Non-tax revenue:
  - KNBS: 216,796; TNT: 147,161; Difference 69,635; TNT Budget 160,599; Difference 56,197
  - Property income: KNBS 31,494; TNT 29,653; Difference 1,841; TNT Budget 49,539; Difference -18,045
  - Sale of goods and services: KNBS 16,089; TNT 111,752; Difference -95,663; TNT Budget 99,948; Difference -83,859
  - Ministerial appropriation in Aid: KNBS 154,694; TNT 0; Difference 154,694 (noted: "Need to be reclassified to right categories!")
- Expenditure (KSh million):
  - Total expense: KNBS 2,319,524; TNT 2,179,146; Difference 140,378; TNT Budget 2,324,173; Difference -4,649
  - Compensation expenditure on G&S: KNBS 742,780; TNT 587,928; Difference 154,852; TNT Budget 622,756; Difference 120,024
    - Compensation of employees: KNBS 515,741; TNT 423,132; Difference 92,609; TNT Budget 440,479; Difference 75,262
    - Use of goods and services: KNBS 227,039; TNT 164,796; Difference 62,243; TNT Budget 182,277; Difference 44,762
  - Interest: KNBS 385,980; TNT 375,723; Difference 10,257; TNT Budget 399,981; Difference -14,001
    - Domestic interest: KNBS 271,606; TNT 272,351; Difference -745; TNT Budget 285,607; Difference -14,001
    - External interest: KNBS 114,374; TNT 103,372; Difference 11,002; TNT Budget 114,374; Difference 0
  - Current grants: KNBS 681,234; TNT 1,121,249; Difference -440,015; TNT Budget 1,155,734; Difference -474,500
  - Social benefits: KNBS 89,660; TNT 86,784; Difference 2,876; TNT Budget 140,672; Difference -51,012
  - Other expense: KNBS 359,321; TNT 7,462; Difference 351,859; TNT Budget 5,000; Difference 354,321
- Balances and financing (KSh million):
  - Gross Operating Balance (1-2): KNBS -433,522; TNT -488,374; Difference 54,852; TNT Budget -326,496; Difference -107,026
  - Investment in Nonfinancial assets: 209,725 (KNBS); 224,301 (TNT); Difference -14,576; TNT Budget 221,344; Difference -11,619
  - Net Lending/Borrowing (3-4): KNBS -643,248; TNT -712,675; Difference 69,428; TNT Budget -547,840; Difference -95,408
  - Net Acquisition of financial assets: KNBS 20,905; TNT 5,011; Difference 15,894; TNT Budget 3,925; Difference 16,980
  - Net Incurrence of liabilities: KNBS 631,553; TNT 718,933; Difference -87,380; TNT Budget 553,169; Difference 78,384
  - Net Domestic liabilities: KNBS 310,089; TNT 305,791; Difference 4,298; TNT Budget 267,556; Difference 42,533
  - Net External liabilities: KNBS 321,464; TNT 413,142; Difference -91,678; TNT Budget 285,613; Difference 35,851
  - Statistical discrepancies noted: 32,599; TNT column shows 1,247; Difference 33,846; TNT Budget column 1,404; Difference 31,195
- Qualitative reconciliation issues noted:
  - Some differences explained by timing of the data.
  - TNT grants to BCG entities should be reclassified to right expenditure categories. Examples: Defence, NSIS and Secondary schools.
  - Expenditure of defence, NSIS, secondary schools should be reclassified from transfers to right expenditure categories.

### Appendix III — A Bridge Table: BCG Accounts for Monthly, Quarterly and Annual Reporting
- Key totals and classifications (KSh millions):
  - TOTAL REVENUE (Prel. Returns June 2019): 1,671,071
  - Ordinary revenue: 1,496,930
  - Selected revenue lines:
    - Taxes on Intl. Trade & Transactions (Import Duty) (GFS code 1151): 107,702
    - Excise Taxes (1142): 194,289
    - Taxes on Income, Profits & Capital gains (Income Tax): 685,389
      - Income Tax from Individuals (PAYE): 393,362
      - Income tax from Corporations: 292,028
    - Taxes on goods and services (VAT): 413,186
      - VAT on Domestic goods and services: 230,600
      - VAT on Imported goods and Services: 182,586
    - Other Revenue: 96,364
    - Investment Income (CBK) (141): 2,800
    - Ministerial Appropriation in Aid: 174,140
      - Recurrent: 122,285
      - Development: 51,855
  - TOTAL EXPENDITURE AND NET LENDING: 2,405,932
    - Recurrent Expenditure: 1,496,223
      - Domestic Interest: 272,351
      - Foreign Interest due: 103,372
      - Pensions etc: 70,804
      - Wages & Salaries (part of Net Issues/Net Expenditure): 417,526
    - Development: 548,969
      - Domestically Financed (Gross): 314,095
      - Foreign Financed: 225,427
    - Net Lending: 142,485
    - County Transfer: 360,740 (Equitable Share: 314,000; Conditional Allocation: 46,740)
  - BALANCE EXCLUSIVE OF GRANTS: (734,862)
  - GRANTS: 19,702
  - BALANCE INCLUSIVE OF GRANTS: (715,160)
  - TOTAL FINANCING: 715,161
    - NET FOREIGN FINANCING: 414,518 (Disbursements: 680,759; Debt repayment - Principal: (266,241))
    - NET DOMESTIC FINANCING: 303,658
  - Nominal GDP (Fiscal Year): 9,510,446
  - PRIMARY BALANCE INCLUSIVE OF GRANTS (CASH BASIS): (339,437)
  - BALANCE INCLUSIVE OF GRANTS EXCL S GR: (635,200)
  - Discrepancy reported: 5,892
- Notation and classification remarks:
  - Excise (1142) needs to be separated from sale of service (142).
  - Equalization Fund (EF) and Contingency Fund (CF) are part of BCG and their expenditures/payments between TNT and these funds should be consolidated and reflected on BCG's expenditure side in right categories.
  - Foreign grants can be either from foreign governments (131) or international organizations (132).

### Appendix IV — BCG’s Entities Classified to the BCG Sub-sector
- Selected entities with COFOG codes (as listed):
  - 1 Asian Officers Family Pensions Fund — 7102
  - 2 Asiatic Widows and Orphans Pensions Fund — 7102/7103
  - 4 Council of Governors (COG) — 7011
  - 5 Equalization Fund — (no code listed)
  - 8 Intelligence Service Development Fund — 7022
  - 11 Kenya Slum Upgrading Low Cost Housing and Infrastructure Trust Fund — 7061/7062
  - 14 National Government Constituencies Development Fund — 7013
  - 17 Parliamentary Mortgage Scheme Fund — 7011
  - 27 Strategic Grain Reserve Fund — 7042
  - 29 Treasury Main Clearance Fund — 7011
  - 30 Unclaimed Financial Assets Authority — 7011
  - 31 Veterinary Services Development Fund (VSDF) — 7042
  - 32 Water Tower Conservation Fund — 7056
  - 47 Veterinary Medicines Directorate — 7042
- Note: Full list includes 47 entities; each is mapped to COFOG codes where provided.

### Appendix V — BCG’s Statement of Operations Including 47 Additional Entities
- Aggregate statement highlights (KSh million):
  - Revenue: 1,553,230 (Prel.) + 171,208 (Additional 47 entities) = 1,670,252 (Total BCG)
  - Tax revenue (prel.): 1,338,102
  - Grants: 27,600 (noted movement of -54,186 in consolidation adjustment)
  - Other revenue: 187,504 (prel.) + 117,022 (additional) = 304,526
    - Sale of Goods & Services: 14,111 (prel.) + 115,195 (additional) = 129,306
    - Ministerial AIA: 139,057 (additional)
  - Total Expense: 2,018,656 (prel.) + 80,293 (additional) = 2,044,763
    - Compensation of employees: 482,905 (prel.) + 764 (additional) = 483,670
    - Use of goods and services: 233,159 (prel.) + 42,931 (additional) = 276,090
    - Interest: 323,890 (prel.) + 50 (additional) = 323,940
      - Domestic: 239,470 (prel.) + 50 (additional) = 239,520
      - Foreign: 84,420
    - Grants: 848,262 (prel.) + 0 (additional) - 54,186 (consolidation) = 794,076
      - International Organisation: 3,518
      - Other General Government: 844,744 - 54,186 = 790,558
    - County governments: 345,681
  - Net lending/Borrowing (Total BCG): -676,832
  - Acquisition of Non-Financial Assets: 191,995 (prel.) + 110,326 (additional) = 302,320
    - Acquisition of fixed assets: 179,990 + 110,577 = 290,567
  - Net Financial transactions:
    - Transactions in Financial assets: 90,480 (prel.) + 72,797 (additional) = 163,277
    - Transactions in Liabilities: 747,901 (prel.) + 92,208 (additional) = 840,108
    - Discrepancy reported: 11,549
- Source consolidation note: Source data from The National Treasury, Central Bank of Kenya and KNBS (FY 2017/18 Prel. and Additional 47 entities columns shown).

### Appendix VI — Fiscal Table Presented in GFS 1986 and GFS 2014 Formats (Selected figures)
- Summary comparisons (units as in source):
  - Total revenue and grants (Article IV 2018): 1,426.8 (Revenue 1,426.8)
  - Revenue (detailed): 1,219.4 (Taxes 1,219.4)
    - Taxes on income, profits & capital gains: 625.0
      - Personal: 334.9
      - Corporate: 290.1
    - Taxes on goods and services: 504.5
      - Value-added tax: 339.0 (Domestic 192.9; Imports 125.9)
      - Excise duty: 165.5
    - Nontax revenue: 181.1
      - Investment income: 28.5
      - Ministerial and Departmental Fees (AIA): 75.9
  - Expenditure and net lending: 2,109.9
    - Recurrent expenditure: 1,470.0
    - Interest payments: 271.2 (Domestic interest 212.9; Foreign interest 58.4)
    - Wages and benefits (civil service): 336.6
    - Development and net lending: 639.9 (Domestically financed 385.1; Foreign financed 246.4)
  - Overall balance (incl. grants): -683.1
  - Adjustment to cash basis: -14.2
  - Overall balance incl. measures: -697.3
  - Financing: 697.3
    - External financing (net): 385.8
    - Domestic financing (net): 311.5
  - Nominal GDP (memorandum): 7,556.0
  - Net lending/borrowing (incl. adjustment to cash/measures): -695.0
  - Primary balance incl. grants: -426.0
  - Total gross public debt, gross: 4,407.0
    - o/w external debt: 2,294.7
    - o/w domestic debt: 2,112.3
- Reclassification and presentation issues noted:
  - Need to exclude AIA excises from ordinary excises.
  - Railway levy, IDF, and other levies need correct split and categorization.
  - Some expense under "Other expense" belongs to subsidies or "Use of goods and services".
  - Nontax revenues need reclassification to right categories (taxes to taxes, sale of G&S, AIA revenues).
  - Defence, NIS and Secondary schools need reclassification to their appropriate categories; some of these likely relate to investment in nonfinancial assets.
  - Ministerial AIA revenues and expense require consistent classification and consolidation.

*Source: 1kenea2021001 - Appendix XI. The National Government Expenditure Classified by Functions, 2016/19 (IMF PDF).*

### Appendix VII. Kenyan Fiscal Table, A Proposal of BCG’s

### Appendix VII. Kenyan Fiscal Table, A Proposal of BCG’s

### Fiscal Operations, FY2016/17–2020/21
- Revenue: 1,426.8 (Billions of Kenyan Shillings)
- Taxes: 1,219.4
  - Taxes on income, profits & capital gains: 625.0
    - PAYE: 334.9
    - Other income tax: 290.1
  - Taxes on goods and services: 504.5
    - Value-added tax: 339.0
      - Domestic: 192.9
      - Imports: 125.9
    - Excises: 165.5
  - Taxes on international trade and transactions: 89.9
- Grants: 26.3
  - Programme Grants-AMISOM: 7.2
  - Projects Grants (Revenue): 19.1
- Other revenue: 181.1
  - o/w Property incomes: 33.2
  - o/w Sale of goods and services: 14.4
- Expense: 1,470.1
  - Compensation of Employees: 414.7
  - Use of goods and services: 415.1
  - Interest: 271.3
    - Domestic interest: 212.9
    - Foreign interest: 58.4
  - Grants: 305.0
  - Grants to counties: 305.0
  - Social benefits: 64.0
- Gross operating balance: -43.3
- Net investment in nonfinancial assets: 637.5
  - Domestically financed: 385.1
  - Foreign financed: 246.4
- Total expenditure: 2,107.6
- Net lending/borrowing: -680.8
- Adjustment to cash basis: -14.2
- Net lending/borrowing (incl. adjustment to cash/meas): -695.0
- Net financial balance: -695.0
- Net acquisition of financial assets: 2.4
  - Loans: 2.4
- Net lending: 2.4
- Net incurrence of liabilities: 697.3
  - Securities: 385.8
  - Loans: 385.8
    - Project loans: 117.2
    - Program loans: 6.8
    - Commercial borrowings: 186.3
      - Standard Gauge Railway: 111.4
    - Repayment due: -35.9
- Statistical Discrepancy: -0.1
- Memorandum items:
  - Nominal GDP: 7,556.0 (Billions of Kenyan Shillings)
  - Primary balance incl. grants: -426.0
  - Total gross public debt, gross: 4,407.0
    - o/w external debt: 2,294.7
    - o/w domestic debt: 2,112.3
  - Total net public debt: 3,972.5
  - o/w Development expenditure: 631.5
  - Ministerial AIA revenues: 14.4
    - Recurrent: 97.6
    - Development: 33.9

*Projections cover FY2016/17 - 2020/21.*

### Table 1.1.1 — Gross Budgetary Central Government Debt Position (BCG’s)
- Selected Latest: 2018Q2; Currency: Kenyan Shilling; Units: Millions
- Gross Budgetary Central Government Debt (total): 4,482,963 (2017Q3); 4,574,093 (2017Q4); 4,884,012 (2018Q1); 5,055,625 (2018Q2)
- Short-term by original maturity — With payment due in one year or less: 61,406 (2017Q3); 74,308 (2017Q4); 71,046 (2018Q1); 104,932 (2018Q2)
  - Currency and deposits (short-term): 61,406; 74,308; 71,046; 88,272
  - Other accounts payable (short-term): 16,660 (noted)
- With payment due in more than one year: 4,421,557; 4,499,785; 4,812,966; 4,950,693
  - Debt securities (long-term): 2,111,360; 2,145,990; 2,300,535; 2,390,494
  - Loans (long-term): 2,310,197; 2,353,795; 2,512,431; 2,560,199
- Total gross debt (repeat): 4,482,963; 4,574,093; 4,884,012; 5,055,625
  - Currency and deposits (repeat): 61,406; 74,308; 71,046; 88,272
  - Debt securities (repeat): 2,111,360; 2,145,990; 2,300,535; 2,390,494
  - Loans (repeat): 2,310,197; 2,353,795; 2,512,431; 2,560,199
  - Other accounts payable (repeat): 16,660
- By currency of denomination:
  - Domestic currency: 2,172,766; 2,220,298; 2,371,581; 2,495,426
  - Foreign currency: 2,310,197; 2,353,795; 2,512,431; 2,560,199
- By residence of the creditor:
  - Domestic creditors: 2,172,766; 2,220,298; 2,371,581; 2,495,426
  - External creditors: 2,310,197; 2,353,795; 2,512,431; 2,560,199

### Table 4 — Total Gross Public Sector Debt Position
- Selected Latest: 2018Q2; Currency: Kenyan Shilling; Units: Millions
- Gross Public Sector Debt (total): 8,043,489
- Short-term by original maturity — With payment due in one year or less: 2,204,759
  - Currency and deposits (short-term): 88,272
  - Other accounts payable (short-term): 2,116,487
- With payment due in more than one year: 5,838,730
  - Debt securities (long-term): 2,390,494
  - Loans (long-term): 3,441,646
  - Insurance, pensions, and standardized guarantee schemes: 6,590
- Total gross debt (repeat): 8,043,489
  - Currency and deposits (repeat): 88,272
  - Debt securities (repeat): 2,390,494
  - Loans (repeat): 3,441,646
  - Insurance, pensions, and standardized: 6,590
  - Other accounts payable (repeat): 2,116,487
- By currency of denomination:
  - Domestic currency: 5,483,290
  - Foreign currency: 2,560,199
- By residence of the creditor:
  - Domestic creditors: 5,483,290
  - External creditors: 2,560,199

### Appendix X — GFS's Balance Sheet of Public Sector, 2017/18 (Preliminary Figures)
- NET WORTH (public sector): 61,638,938 (aggregate line entry shown)
- Nonfinancial assets (sum, preliminary): figures include 61161,9027; 1,622,777; 14,715; 1,762,072; 38,398; 3,437,962; 39.1; 3,599,870 (table presents multiple component entries)
- Fixed assets: 611157,2057; 482,294; 12,899; 1,049,935; 8,252; 1,553,380; 17.7; 1,710,592
- Inventories: 6120792,4271,509643,8979,379; 1,447,212; 16.5; 1,447,213
- Nonproduced assets: 6144,6970348,05630768,23920,767437,3695.0442,066 (table-format entries)
- NET FINANCIAL WORTH: -2,033,789; 67,500; -22.4; 16,161; 245,159; -1,119,582; 271,040; -587,222; -6.7; -2,553,511; -29.0
- Financial assets (aggregate entries): 2,893,400; 70,885; 33.7; 491,101; 254,414; 374,484; 1,383,172; 2,503,171; 28.5; 5,467,456; 62.2
  - Currency and deposits [6212+6222]: 35,846; 64,543; 1.1; 177,393; 38,340; 49,627; 587,418; 852,779; 9.7; 953,168; 10.8
  - Debt securities [6213+6223]: 0.0; 36,045; 156,678; 19,086; 524,620; 736,428; 8.4; 736,428; 8.4
  - Equity and investment fund shares [6215+6225]: 2,850,740; 32.4; 6,067; 36,787; 69,453; 19,153; 131,460; 1.5; 2,982,200; 33.9
  - Other accounts receivable [6218+6228]: 6,813; 6,342; 0.1; 270,922; 22,609; 232,493; 245,312; 771,335; 8.8; 784,491; 8.9
- Liabilities (aggregate): 4,927,189; 3,386; 56.1; 474,940; 9,254; 1,494,066; 1,112,132; 3,090,393; 35.1; 8,020,967; 91.2
  - Debt securities [6313+6323]: 2,390,495; 27.2
  - Loans [6314+6324]: 2,520,034; 28.7; 105,915; 870,969; 10,478; 987,362; 11.2; 3,507,396; 39.9
  - Insurance, pension, and standardized guarantee schemes: 0.0; 2,383; 04,13671; 6,589; 0.1; 6,589; 0.1
  - Other accounts payable [6318+6328]: 16,660; 3,386; 0.2; 366,643; 9,254; 618,961; 1,101,583; 2,096,441; 23.8; 2,116,487; 24.1
- Source line: Source: National Treasury, KNBS and IMF. 8,792.6 GDP at current market prices, billion Ksh
  - 8,792.6 (GDP at current market prices, billion Ksh) repeated

### Appendix XI — National Government Expenditure Classified by Functions, 2016/17–2018/19
- National Government Expenditure Classification by Functions of Government, KSh million
  - 2016/2017; 2017/2018*; 2018/2019+ (columns presented)
- Selected function-level outlays and % of GDP entries:
  - General public services: 229,195; 228,136; 252,703; 2.59
  - Public debt transactions: 450,654; 668,225; 856,615; 7.60
  - Transactions of general character between levels of government: 302,199; 345,681; 372,742; 3.93
  - Defense: 129,207; 146,268; 127,247; 1.66
  - Public order and safety: 136,232; 150,045; 455,985; 1.71
  - Economic affairs: 486,799; 381,578; 164,865; 4.34
  - Environmental protection: 11,304; 11,333; 11,189; 0.13
  - Housing and community amenities: 62,551; 62,956; 112,636; 0.72
  - Health: 56,606; 61,841; 97,525; 0.70
  - Recreation, culture and religion: 8,927; 8,400; 6,086; 0.10
  - Education: 325,477; 412,455; 439,187; 4.69
  - Social protection: 83,844; 99,147; 136,820; 1.13
- Total outlays: 2,282,996; 2,576,065; 3,033,602; 29.30
- Alternate presentation (Total expenditures): 2,048,244; 2,213,429; 2,542,062; 25.17
- Expenditures from the Statements of Operations:
  - BCG's total expenditure: 2,040,015; 2,210,651; 2,529,249; 25.14
  - Expense: 1,816,188; 2,018,656; 2,319,524; 22.96
  - Investment in nonfinancial assets: 223,827; 191,995; 209,725; 2.18
  - On-lending and public debt redemption: 234,751; 362,636; 491,540
- Counties' total expenditure: 350,447; 336,397; 459,485; 3.83
  - Counties Expense: 258,947; 259,584; 310,501; 2.95
  - Counties Investment in nonfinancial assets: 84,888; 66,336; 137,557; 0.75
  - Acquisition of financial assets: 6,612; 10,477; 11,426; 0.12
- Grants to general government units: 192,267; 235,485; 288,517
- Grants to counties: 302,199; 345,681; 372,742
- Consolidated BCG & LGs total expenditure (T5.9 + T5.14): 2,088,264; 2,201,367; 2,615,992; 25.04
- Consolidated general government total expenditure (T5.16): 2,366,187; 2,514,938; 28.60
  - Expense: 1,945,117; 2,136,856; 24.30
  - Investment in nonfinancial assets: 421,070; 378,082; 4.30

### Appendix XII — List of Officials Met During The Mission
- Numbered list of officials (selected entries preserve names, institutions, and positions as presented):
  - 1 Mr. Albert Mwenda — TNT/BFEA — DG/BFEA
  - 2 Mr. Samuel Kiiru — TNT/BD — Chief Economist
  - 3 Mr. Johnson Mwangi — TNT/M&FAD — Deputy Director
  - 4 Mr. John Njera — TNT/M&FAD — Chief Economist
  - 5 Mr. Mukulu Musyoka — TNT/M&FAD — Economist
  - 6 Ms. Geraldine Kyalo — TNT/M&FAD — Economist
  - 7 Ms. Rose Malova — KNBS — Assistant Manager
  - 8 Ms. Cynthia Mulama — KNBS — Senior Officer
  - 9 Ms. Lucy Muraya — TNT/M&FAD — Economist
  - 10 Dr. Lydia Ndirangu — CBK — Assistant Director
  - 11 Mr. Nelson Rutto — CBK — Manager
  - 12 Dr. Moses Mathu — CBK — Economist
  - 13 Mr. Cyrus Mugo — CBK — Economist
  - 14 Ms. Pamela Okatch — OCOB — Chief Manager, Finance & Accounts
  - 15 Mr. Edward Wamweya — TNT/GIPE — Senior Investment Officer
  - 16 Mr. Robert Osudi — DPS&RM — Economist
  - 17 Mr. Chrispine Oracha — DR&RM — Accountant
  - 18 Ms. Josephine Cherotich — DR&RM — Economist
  - 19 Mr. Joshua Musyoka — TNT/IGFR — Economist
  - 20 Ms. Carolyn Mwangi — TNT/M&FAD — Economist
  - 21 Ms. Veronicah Ndegwa — TNT/M&FAD — Economist
  - 22 Ms. Maryanne Gitimu — TNT/M&FAD — Economist
  - 23 Ms. Beatrice Mwangi — TNT/M&FAD — Economist
  - 24 Mr. Lucas Sagire — TNT/M&FAD — Economist
  - 25 Ms. Miriam Musyoki — TNT/BD — Principal Budget Officer
  - 26 Mr. Victor Onyango — TNT/BD — Principal Budget Officer
  - 27 Mr. Peter Saitoti — TNT/M&FAD — Economist
  - 28 Mr. Mark Mjambili — TNT/ IFMIS

*Italic source attribution: Appendix VII. Kenyan Fiscal Table, A Proposal of BCG’s (PDF chapter content provided).*

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_Source: https://www.imf.org/-/media/files/publications/cr/2021/english/1kenea2021001.pdf_