Consultancy services for Kenya Accountable Devolution Program – financial analysis of counties with the highest experience of fiscal unsustainability
This was a technical assistance provide directly by the World Bank to certain counties considered to have the highest budden of fiscal unsustainability – covering Mombasa, Nairobi, Nyeri, Kisumnu and Nakuru. The assignment covered the following specific analysis to assist in developing the necessary data to assess the actual level of fiscal unsustainability:
- Analysis of selected major debtors covering the period 2010 to the present, with a view to establishing categories and extent of collectability of each major debtors’ category.
- Develop an action plan for the county to establish an accurate database for charging the requisite taxes and levies
- Coordinate with the TA and AGO and assist the county in balance sheet cleaning after the audit of the fixed assets and liabilities is completed
- Based on consultations with relevant national and selected county stakeholders, review various asset and debt transfer policy papers between the national and county governments, prepare a background briefing suitable for inclusion in a WB report on fiscal risks of the current legal and policy framework, and current state of play, with respect to transfer of liabilities to county governments.
- To the extent possible, provide a data set consisting of an estimate of total debt per county and breakdown of debt into categories of (a) arrears, (b) statutory obligations, (c) court judgments and other legal awards, (d) commercial debt.