Bulletins and Briefs ( 235 Found )


Date Details Document


Tue, Jun 6, 2023

FACT SHEET KENYA’S BUDGET, 2023/24

Author(s): Public Finance Management (PFM)Team,

Theme: Budget,

What is the overall estimated budget for 2023/24 and how will it be financed?



File Size: 234kb
No of Downloads: 2860.



Thu, Jun 1, 2023

The African Financial Markets Index

Author(s): Emmanuel Wa-Kyendo, Fiona Okadia, Leo Kipkogei Kemboi, Winnie Ogejo,

Theme: Finance,

The Absa Africa Financial Markets Index (2020) is an instrument that documents the most supportive environment for effective markets in 23 countries across the region based on six focal pillars. These are market depth, access to foreign exchange, market transparency, tax and regulatory environment: capacity of local investors: macroeconomic opportunity; and enforceability of financial contracts. Each of these metrics is measured by many other underlying factors and the weight and performance of each is used to give the overall score.



File Size: 723.73 KB
No of Downloads: 335.



Thu, May 18, 2023

Brief for the Public Forum on the Leasing of Medical Equipment Project in Kenya

Author(s): John Mutua,

Theme: Health,

Kenya has been experiencing a rise in cases of non-communicable and traffic accident injuries. This has been compounded by inadequate medical personnel and low specialized health infrastructure owing to the reality of fiscal constraints. Collectively, this has in part been the Achilles’ heel in Kenya’s health sector.

In response to this challenge, the government through the Ministry of Health (MoH) launched the Managed Equipment Services (MES) project on behalf of the 47 devolved units.

This brief presents some insights as a follow-up[1] on the implementation of the MES project as part of IEA Kenya’s governance for health work.

[1] IEA Kenya (2020) Leasing of Medical Equipment Project in Kenya: Value for Money Assessment



File Size: 172.81 KB
No of Downloads: 215.



Tue, Apr 4, 2023

Analysis of the Auditor General’s Report on the Covid-19 Vaccine Rollout in Kenya as of March 31, 2022

Author(s): Jackline Kagume, Leo Kipkogei Kemboi,

Theme: Health, Vaccine,

The Auditor General undertook a special audit on the efficiency and effectiveness of the Covid-19 deployment exercise in Kenya. This assessment covered the period March 2021 to March 2022 with a focus on vaccine roll out at both the county and national levels. In addition to the Special Audits,
the IEA has been tracking emerging issues around the vaccine and has prepared various reports including “Financing Covid-19 Vaccination in Kenya: Cost Simulation Analysis” and “COVID-19 in Kenya: Indices on County Healthcare Capacity and Populations at Risk



File Size: 771.28 KB
No of Downloads: 710.



Mon, Feb 13, 2023

Analysis of the Auditor General’s Reports on the Financial Statements of Kisumu County Executive for the FY 2018/19-2019/20

Author(s): Noah Wamalwa,

Theme: Accountability, Budget, Transparancy,

This is a  simplified analysis of Kisumu County Auditors General’s report on the financial statement for financial years 2018/2019 and 2019/2020.The analysis is for engagement with Kisumu County government especially oversight bodies in the county to promote transparency and accountability in resources management.



File Size: 363kb
No of Downloads: 412.



Mon, Feb 6, 2023

Analysis of the Auditor General’s Reports on the Financial Statements of Busia County Executive for the FY 2018/19-2019/20

Author(s): Darmi Jattani,

Theme: Accountability, Budget,

The auditor general gave qualified opinions on the financial expenditure of the county executive of Busia for all the financial years under review except for 2018/19 where the auditor gave an adverse opinion. An adverse opinion occurs when the financial records show material misstatements that do not reflect the true and fair financial position of an entity.


File Size: 400kb
No of Downloads: 683.



Wed, Feb 1, 2023

Analysis of the Auditor General’s Reports on the Financial Statements of Kitui County Executive for the FY 2018/19-2019/20

Author(s): Raphael Muya,

Theme: Accountability, Budget,

The audit findings for Kitui county for four financial years show that the audit opinion has not improved from the year 2016/17 from the disclaimer position. This is attributed to the auditor’s inability to access the necessary information and explanation of financial records from the county executive.



File Size: 301.01 KB
No of Downloads: 816.



Tue, Dec 20, 2022

Analysis of the Special Audit Report on Utilization of Covid-19 Funds by Kenya Medical Supplies Authority (KEMSA) for the Period 13th March- 31st July 2020

Author(s): Jackline Kagume, Leo Kipkogei Kemboi,

Theme: Accountability,

This special audit was undertaken following a request by the Senate Ad Hoc Committee on Covid-19, the Senate Health Committee and the Public Investment Committee of the National Assembly. The request followed public uproar after media reports on alleged misuse of Covid-19 funds by the Kenya Medical Supplies Agency. The committees of the Senate and the National Assembly required the Auditor General to determine whether KEMSA adhered to the Public Procurement and Asset Disposal Act 2015 in the procurement of medical supplies to combat the Covid-19 pandemic, whether KEMSA adhered to the Public Finance Management



File Size: 143.09 KB
No of Downloads: 1285.



Tue, Dec 20, 2022

Analysis of the Special Audit Report on Utilization of Covid-19 Funds by County Governments

Author(s): Jackline Kagume, Leo Kipkogei Kemboi,

Theme: Accountability,

The request for the Auditor General to undertake a special audit on utilization of funds allocated to Covid-19 by the 47 county governments originated from the Senate Ad-hoc Committee on the Covid-19 situation1. The objective of the Special Audit was to confirm whether public funds utilized by county governments for the procurement of medical supplies for Covid-19 purposes were used lawfully and effectively. The Senate wanted to confirm the total amounts of funds received, whether funds were banked and spent according to approved work plans, procurement plans and training plans, whether reliable financial and non-financial reports were produced every month and the instances and patterns of wastes and inefficiencies that if corrected would permit more economical use of available budget resources. The Senate also wanted the Office of the Auditor General to detect
any irregularities involving misuse of public funds and related weaknesses in management controls amongst other issues2.



File Size: 346.92 KB
No of Downloads: 302.