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Economic & Sector Work :: Integrated Fiduciary Assessment

Kenya National Safety Net Program for Results : Integrated Fiduciary Assessment

ABUSE ACCESS TO INFORMATION ACCOUNTANT ACCOUNTING ACCOUNTING PRINCIPLES ACCOUNTING STANDARDS ANNUAL BUDGET ANNUAL REPORT ANNUAL REPORTS ANTI-CORRUPTION ANTICORRUPTION APPROPRIATION APPROPRIATIONS ARTICLE AUDIT COMMITTEE AUDIT OFFICE AUDITOR AUDITOR GENERAL AUDITOR-GENERAL AUDITORS AUTOMATIC TRIGGERS BANK PAYMENTS BANKING REGULATIONS BANKRUPTCY BENEFICIARIES BENEFICIARY BID BIDDING BORROWER BRIBERY BRIBES BUDGET ALLOCATION BUDGET CREDIBILITY BUDGET EXECUTION BUDGET PROCESS BUDGETARY RESOURCES BUDGETING BUDGETING PROCESS CAPACITY BUILDING CAPACITY-BUILDING CASH FLOW CASH PAYMENT CASH TRANSFER CASH TRANSFERS CENTRAL BANK CHART OF ACCOUNTS CHECKS CIVIL SERVANTS COMPLAINT COMPLAINTS CONCESSIONS CONTRACT AWARD CONTRACT MANAGEMENT CONTRACT PROVISIONS CORRUPT CORRUPT PRACTICES CORRUPTION COST-EFFECTIVENESS CREDIT ASSOCIATION CREDIT COOPERATIVES CRIMINAL DECISION-MAKERS DECISION-MAKING DEED DEED OF TRUST DIRECT SUPERVISION DISBURSEMENT DISBURSEMENTS ELECTRONIC FUND EMBEZZLEMENT ENTITLEMENTS ETHICS EXPENDITURE EXPENDITURE FRAMEWORK EXPENDITURES EXTERNAL ASSISTANCE EXTERNAL AUDIT EXTERNAL FINANCING FIDUCIARY ASSESSMENT FIDUCIARY CONCERNS FIDUCIARY RISK FINANCE MINISTRY FINANCIAL ACCOUNTABILITY FINANCIAL ACCOUNTABILITY SYSTEMS FINANCIAL AUDITS FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT INFORMATION FINANCIAL MANAGEMENT INFORMATION SYSTEM FINANCIAL REPORTING FINANCIAL REPORTS FINANCIAL SECTOR FINANCIAL SERVICES FINANCIAL STATEMENT FINANCIAL STATEMENTS FINANCIER FISCAL DECENTRALIZATION FRAUD GOVERNANCE ISSUE GOVERNMENT FINANCING GOVERNMENT INVESTMENT GOVERNMENT POLICY HEALTH CLINICS INDEPENDENT THIRD PARTY INFORMATION SYSTEMS INSOLVENCY INSTITUTIONAL ARRANGEMENTS INSTITUTIONAL FRAMEWORK INSTRUMENT INSURANCE POLICIES INTEGRITY INTERNAL AUDIT INTERNAL AUDIT FUNCTION INTERNAL AUDITS INTERNAL CONTROL INTERNAL CONTROL SYSTEMS INTERNAL CONTROLS INTERNATIONAL ACCOUNTING INTERNATIONAL DEVELOPMENT INTERNATIONAL STANDARDS INVENTORY INVESTIGATION INVESTIGATIONS INVESTIGATIVE BODY INVESTMENT LOAN JUDICIARY LEGAL FRAMEWORK MAKING PAYMENTS MANAGEMENT CONTROL MANDATE MARKET CONSTRAINTS MATERIAL MEDIUM-TERM EXPENDITURE MEDIUM-TERM EXPENDITURE FRAMEWORK MEDIUM-TERM PLAN MEDIUM-TERM PLANNING MICRO-FINANCE MICRO-FINANCE INSTITUTION MINISTRY OF FINANCE MULTILATERAL DONORS NATIONAL ACCOUNTING NATIONAL AUDIT NATIONAL TREASURY NEGOTIATION NEGOTIATIONS NEPOTISM OPERATIONAL COSTS OPERATIONAL EXPENDITURE OPERATIONAL INDEPENDENCE ORGANIZATIONAL PERFORMANCE ORGANIZATIONAL STRUCTURE PAYMENT ARRANGEMENTS PAYMENT DELAYS PAYMENT SERVICE PAYMENT SERVICES PAYMENT SYSTEM PAYMENT SYSTEMS PERFORMANCE AUDIT PERFORMANCE AUDITS PERFORMANCE CONTRACTING PERFORMANCE INDICATORS POLICE POSSESSION POST OFFICE PROCUREMENT ASSESSMENT PROCUREMENT FUNCTION PROCUREMENT LAW PROCUREMENT OF GOODS PROCUREMENT PLAN PROCUREMENT PLANS PROCUREMENT POLICY PROCUREMENT PROCESS PROCUREMENTS PROGRAM IMPLEMENTATION PROGRAM MANAGEMENT PROGRAM MANAGER PROGRAM MANAGERS PROGRAM PERFORMANCE PROGRAM RESULTS PROGRAMS PROSECUTION PUBLIC DISCLOSURE PUBLIC EXPENDITURE PUBLIC FINANCIAL MANAGEMENT PUBLIC FINANCIAL MANAGEMENT SYSTEM PUBLIC FUNDS PUBLIC MONEY PUBLIC PROCUREMENT PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING QUALITY CONTROL REFORM MEASURES REFORM STRATEGY REGISTRATION SYSTEM REGULATORY FRAMEWORK RESOURCE ALLOCATION SAFETY NET SAFETY NETS SALARIES SANCTIONS SERVICE DELIVERY SERVICE PROVIDER SERVICE PROVIDERS SETTLEMENTS SOCIAL INSURANCE SOCIAL PROTECTION SOCIAL PROTECTION SECTOR SUPREME AUDIT INSTITUTIONS TRANSACTION TRANSFER PAYMENTS TRANSPARENCY TREASURY TREASURY MANAGEMENT TRUST FUND TRUSTEES
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Washington, DC
Africa | Kenya
2013-11-14T20:11:23Z | 2013-11-14T20:11:23Z | 2013

The Government of Kenya (GoK) has a number of well-established social insurance schemes and safety net programs, but their coverage has tended to be low and their effectiveness limited. The coverage of cash transfer programs has grown significantly but remains low in comparison with the size of the population in need. This assessment uses the draft guidance notes on Program-for-Results (PforR) operations prepared by the Operations Policy and Country Services (OPCS) department of the World Bank. The assessment reviews the fiduciary aspects of the government's national safety net program. According to this assessment, the strengths include: (i) sector-wide planning and budgeting through the Sector Working Groups (SWGs), the Medium-term Planning (MTP) framework, and the Medium-term Expenditure Framework (MTEF); (ii) increasing computerization through the Integrated Financial Management Information System (IFMIS); (iii) current efforts to develop and roll out a single registry linked to the Management Information Systems (MISs) for the five cash transfer programs; (iv) the ongoing development and intended roll out of program MISs for the Cash transfer (CT) programs implemented by the department of gender and social development in the Ministry of Gender, Children, and Social Development (MGCSD); (v) the upgrading of the MIS for the CT for Orphans and Vulnerable Children (CT-OVC) and the Hunger Safety Net Programme (HSNP); (vi) independent external audit arrangements by the Kenya National Audit Office (KENAO); and (vii) the fact that the procurement performance of the CT programs will have little or no impact on the implementation of the program. This paper is structured as follows: chapter one gives background and the program's institutional arrangements; chapter two presents program's fiduciary performance and significant fiduciary risks; chapter three focuses on fraud and corruption; chapter four gives institutional arrangements; and chapter five presents mitigating measures.

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