Fiduciary Risk Assessment (FRA) of Kenya Education Sector Support Programme (KESSP)

The overall fiduciary risk in the Kenya Education Sector Support Programme (KESSP) was found to be High. The risks assessments were based on a combination of two previous Public Expenditure Financial Accountability (PEFA) assessments in 2006 & 2008; Education Sector-specific financial management assessments; and professional judgement.

The assessment reviewed public financial management accountability (PFMA) at the national level central processes before examining the Education Sector-specific issues. DFID’s approach recommends that an assessment of the strengths and weaknesses of PFM systems be based on the PEFA methodology, which evaluates 28 high-level PFM indicators, grouped into six broad categories based on the budget cycle.

Issues raised in the PEFA which are likely to affect PFMA performance in the sector include:

  • Credibility of the budget
  • Comprehensiveness and transparency
  • Policy based budget
  • Predictability and control in budget execution
  • Accounting, recording and reporting
  • External scrutiny and audit
  • Fiduciary risk issues from the nature and composition of revenue and expenditure in the sector
  • National expenditure profile
  • The adequacy of Education sector financial management capacity
  • The main corruption risks at sector level


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