{
  "title": "Kenya: Report on Observance of Standards and Codes: Fiscal Transparency Module",
  "publication": "IMF Staff Country Reports, March 11, 2008",
  "sourceUrl": "https://www.imf.org/en/publications/cr/issues/2016/12/31/kenya-report-on-observance-of-standards-and-codes-fiscal-transparency-module-21800",
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  "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.",
  "sections": [
    {
      "heading": "Summary findings",
      "content": "- In Kenya, the general government is not defined consistently with government finance statistics (GFS) principles.\n- Relationships between the central government and public nonfinancial and financial corporations are generally clearly defined.\n- Government holdings of fully owned corporations and equity are moderate.\n- The management of state assets is clearly defined.\n- The legislative basis for taxation is clear and comprehensive.\n- Tax administration is clearly defined and well coordinated with overall fiscal management.\n- External scrutiny of macroeconomic assumptions is encouraged.\n- Kenya meets some of the requirements of the fiscal transparency code."
    },
    {
      "heading": "Fiscal structure and institutional definitions",
      "content": "- General government definition: not consistent with GFS principles.\n- Central government relationships: generally clearly defined with public nonfinancial and financial corporations.\n- State asset management: clearly defined; government holdings of fully owned corporations and equity described as moderate."
    },
    {
      "heading": "Taxation and fiscal management",
      "content": "- Legislative basis for taxation: described as clear and comprehensive.\n- Tax administration: clearly defined and well coordinated with overall fiscal management."
    },
    {
      "heading": "Transparency and external oversight",
      "content": "- External scrutiny: encouraged for macroeconomic assumptions.\n- Fiscal transparency code: Kenya meets some of the requirements."
    },
    {
      "heading": "Subjects and keywords",
      "content": "- Subject: Auditing, Budget planning and preparation, Fiscal accounting and reporting, Internal audit, Public financial management (PFM)\n- 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\n\nInternational Monetary Fund. \"Kenya: Report on Observance of Standards and Codes: Fiscal Transparency Module\", IMF Staff Country Reports 2008, 099 (2008).\n\n---\n\n Content in this bundle\n\n- cr0899\n  - cr0899 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - cr0899 (PDF){rel=\"external\" type=\"application/pdf\"}"
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    "Published: March 11, 2008",
    "Series: IMF Staff Country Reports",
    "DOI: https://doi.org/10.5089/9781451821185.002",
    "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.",
    "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.",
    "General government definition: not consistent with GFS principles.",
    "Central government relationships: generally clearly defined with public nonfinancial and financial corporations.",
    "State asset management: clearly defined; government holdings of fully owned corporations and equity described as moderate.",
    "Legislative basis for taxation: described as clear and comprehensive.",
    "Tax administration: clearly defined and well coordinated with overall fiscal management.",
    "External scrutiny: encouraged for macroeconomic assumptions.",
    "Fiscal transparency code: Kenya meets some of the requirements.",
    "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",
    "**_cr0899**"
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