Abstract
In response to a request from the Government of Kenya, an AFRITAC East (AFE) government finance statistics (GFS) technical assistance (TA) mission was conducted in Nairobi, Kenya, during October 7–16, 2019. The primary objective of the mission was to support staff in improving the quality of fiscal and public debt data for the general government and migration of the fiscal framework to Government Finance Statistics Manual 2014 (GFSM 2014) concepts to facilitate fiscal and debt policy analysis for improved public financial management. This is a continuation of the ongoing efforts in capacity development aimed at supporting member countries to adopt the GFSM 2014 and the Public Sector Debt Statistics Guide (PSDSG 2011).
Summary of Mission Outcomes and Priority Recommendations
1. In response to a request from the Government of Kenya, an AFRITAC East (AFE) government finance statistics (GFS) technical assistance (TA) mission was conducted in Nairobi, Kenya, during October 7–16, 2019. The primary objective of the mission was to support staff in improving the quality of fiscal and public debt data for the general government and migration of the fiscal framework to Government Finance Statistics Manual 2014 (GFSM 2014) concepts to facilitate fiscal and debt policy analysis for improved public financial management. This is a continuation of the ongoing efforts in capacity development aimed at supporting member countries to adopt the GFSM 2014 and the Public Sector Debt Statistics Guide (PSDSG 2011).
2. The mission held discussions with management and GFS compilers in the National Treasury (TNT), the Central Bank of Kenya (CBK), and Kenya National Bureau of Statistics (KNBS).1 The mission reviewed the quality of the annual budgetary central government (BCG) data produced by TNT and KNBS with the aim to reconcile classification differences and for having consistency between annual and quarterly BCG data for Kenya disseminated in the IMF databases. It reviewed the quarterly debt data and its coverage expansion to the whole public sector, the compilation of financial balance sheet to report in the government finance statistics year book of the IMF (GFS Yearbook, GFSY) and in the Kenya’s Quarterly Economic and Budgetary Review (QEBR) report, and the compilation of fiscal data classified by function of government (COFOG) for general government. In addition, the mission initiated the migration of the fiscal framework to the GFSM 2014 concepts and reviewed the progress in the implementation of the recommendations of previous GFS TA missions.
3. Kenya reports annual consolidated general government fiscal data to the GFSY and is expanding coverage to the public sector. The country collects annual and quarterly extrabudgetary units (EBUs) and public corporation financial reports as required by the Public Finance Management Act, 2012. The country is keen to publish high frequency BCG data (quarterly) and compile monthly BCG that meets the GFSM 2014 framework to facilitate internal policy analysis and formulation. There is commitment to compile quarterly central government (BCG and EBUs) and public corporation data to facilitate a deeper fiscal analysis. Good progress has been made on the migration of the fiscal framework to GFSM 2014 concepts and the country aims at completing the process by 2020/21. Kenya will disseminate public sectors debt statistics covering quarterly data for BCG and is keen to expand coverage to the entire public sector through a phased approach.
4. There is need to enhance the capacity of staff in TNT and KNBS since expanding coverage to the public sector and the compilation of high frequency data in a sustainable manner requires significant capacity. Availability of high-quality fiscal data is critical in accessing international financial markets and for sound fiscal policy formulation.
5. Management of TNT and GFS compilers have a keen interest in improving the quality of fiscal and public debt data; migrating the fiscal framework to GFSM 2014 concepts and its use for internal policy analysis. In addition, the authorities are committed to expanding gradually the coverage to the public sector.
Selected Benchmark for Improving Public Sector Fiscal Data in Kenya
Citation: IMF Staff Country Reports 2021, 022; 10.5089/9781513567556.002.A001
Source: TNT & AFE missionSelected Benchmark for Improving Public Sector Fiscal Data in Kenya
Citation: IMF Staff Country Reports 2021, 022; 10.5089/9781513567556.002.A001
Source: TNT & AFE missionSelected Benchmark for Improving Public Sector Fiscal Data in Kenya
Citation: IMF Staff Country Reports 2021, 022; 10.5089/9781513567556.002.A001
Source: TNT & AFE missionThe priority recommendations during the mission are indicated in the table below:
Priority Recommendations
Priority Recommendations
| September 2020 | TNT (M&FAD) and KNBS will review and publish annual public sector data. | TNT and KNBS |
| September 2020 | TNT (M&FAD), KNBS and CBK will review and publish the annual public sector financial balance sheet. | TNT, KNBS and CBK |
Priority Recommendations
| September 2020 | TNT (M&FAD) and KNBS will review and publish annual public sector data. | TNT and KNBS |
| September 2020 | TNT (M&FAD), KNBS and CBK will review and publish the annual public sector financial balance sheet. | TNT, KNBS and CBK |
Further details on the priority recommendations and the related actions/milestones can be found under Detailed Technical Assistance to Kenya.
Improving The Quality of Fiscal and Public Debt Data for General Government in Kenya
A. Assessment of Status of Implementation of Previous GFS TA Missions
6. The mission reviewed the progress made on implementation of recommendations of previous government finance statistics (GFS) technical assistance (TA) missions and noted that out of 26 recommendations from previous missions, nine had been completed, while the rest are all work in progress. The authorities need to develop strategies to ensure implementation of the recommendation of previous TA missions. The detailed status of implementation of outstanding recommendations is provided in Appendix I.
B. Reconciliation of TNT’s and KNBS’s GFS BCG’s Statements of Operations
7. The mission reviewed the quality of the annual budgetary central government (BCG) data produced by the National treasury (TNT) and Kenya National Bureau of Statistics (KNBS) with the aim to reconcile classification differences and for having consistency between annual and quarterly BCG data provided by them to the government finance statistics year book of the IMF (GFSY2) and the integrated correspondence system (ICS3) and in having consistency between the annual GFS data published in the TNT’s Annex of Quarterly Economic and Budgetary Review (QEBR) Report and KNBS’s Economic Survey (Chapter 5). As disclosed in Box 1 and Appendix II there are quite many classification differences in the GFS annual Tables produced by TNT and KNBS that need to be reconciled.4 Examples of the main differences are as well shown in the Appendix III. To facilitate the reconciliation of BCG’s GFS data produced, the mission worked on a bridge table (Appendix III) in cooperation with TNT and KNBS that should be used to reconcile their GFS Tables, both annual and quarterly.
The Main Classification Differences Between TNT and KNBS
On revenue side, the Ministerial appropriation in Aid needs to be reclassified to appropriate revenue categories by KNBS.
Expenditure on defense, national security and intelligence services (NSIS) and secondary schools need to be reclassified by TNT from transfers to government consumption to be consistent with KNBS’s classification (and the GDP’s public consumption).
TNT needs to be more precise in its classification of current and capital transfers, since in GFS a clear distinction is made between subsidies, current/capital grant and current/capital other expense. 7.5 percent and BCG´s expenditure by 6.2 percent. In 2017/18, 31.6 percent of the revenue of these 47 entities came from grants from BCG and 67.3 percent from sale of goods and services. On the expenditure side, 57.9 percent went to investment in nonfinancial assets, 22.5 percent purchase of goods and services and 18.9 percent as subsidies. The mission worked on these entities in relation to their COFOG classification
8. In the previous GFS mission (March 2019) it was concluded that forty-seven government entities previously un-sectorized in the Public Sector Institutional Table (PSIT) were considered as BCG entities and should be classified as such. It was understood that these entities were not reflected in the Consolidated Financial Statements produced by the authorities and needed to be added to have a full coverage of the BCG. In line with this conclusion, the mission noted that these entities (see Appendix IV) were not yet reflected in the data of the BCG subsector. Their inclusion (see Appendix V) shows that BCG’s revenues would increase by
Recommended actions:
The TNT and KNBS should work closely together for reconciling their BCG’s GFS Statements of Operations.
If needed, TNT and KNBS should include in the BCG’s statistics all the additional 47 entities that were reclassified to that sub-sector.
C. Migration of Fiscal Framework to GFSM 2014 Concepts
9. Kenya maintains a fiscal framework based on the 1986 GFS concepts and initiated the process of migration to the GFSM 2014 concepts. The mission facilitated the Macro & Fiscal Affairs Department of TNT to map the existing fiscal framework to the GFSM 2014 concepts-based framework. Appendix VI reveals the main changes needed for transforming from the 1986 GFS concepts to the GFSM 2014 concepts and Appendix VII presents the proposed Fiscal Table. The mission pointed out that adoption of GFSM 2014 concepts for policy analysis contributes to better consistency among all the macroeconomic statistics such as gross domestic product (GDP) and provides for better transparency in the interplay of the different sub sectors of the public sector. The TNT team will refine the proposed GFSM 2014 based fiscal framework to ensure consistency in the macroeconomic targets. It will be reviewed during the next mission planned in first half of 2020.
Recommended action:
TNT will refine the proposed GFSM 2014 based fiscal framework for the next mission planned in 2020.
D. Compilation of Public Sector Debt Statistics (PSDS)
10. The mission reviewed the public sector debt statistics (PSDS) and noted that the authorities are not reporting PSDS in the IMF/WB data base. The mission reviewed the public sector’s debt data and facilitated the development of a phased approach as a strategy for compiling PSDS data for the general government and the public sector. The first phase will be to refine the available quarterly debt data for the BCG as showed in Appendix VIII.5 The second phase will be to refine the available debt data on annual public sector public sector debt statistics (PSDS) since annual financial reports of the extrabudgetary units (EBUs), social security funds (SSF), county governments (LGs) and public corporations (PCs) have been compiled in the GFS (see Appendix IX). As required by the Public Finance Management Act, 2012, the Accountant General collects annual and quarterly financial reports for EBUs and public corporation, so the third phase will be to process and include quarterly public debt data to the quarterly PSDS compilation. The authorities decided that the TNT and the Central Bank of Kenya (CBK) work together in compiling the necessary quarterly PSDS data and that the public debt management office (PDMO) should be responsible for submitting the PSDS data to the IMF/WB data base.
Recommended action:
Authorities (TNT (M&FAD and PDMO) and CBK) will refine the available PSDS data as presented in Appendices VI and VII and submit the IMF/WB PSDS Questionnaire before the end of the fiscal year.
E. Compilation of Financial Balance Sheet for General Government
11. The mission investigated the possibility to compile a financial balance sheet for general government to report in the GFSY and to publish in TNT’s quarterly economic budget report (QEBR). The mission concluded that in the compilation of the debt data as per PSDS requirements, the authorities could extend the compilation to annual financial assets without much effort (see Appendix X). It was decided by the authorities that the TNT, KNBS and CBK should cooperate in the task.6
Recommended action:
TNT, KNBS and CBK to compile a financial balance sheet for the general government and for public sector on annual basis
F. Compilation of COFOG for the General Government
12. The mission reviewed the compilation of fiscal data classification by function of government (COFOG) for the general government. It noted that the authorities (i.e. KNBS) are not compiling COFOG data for the whole general government. The COFOG data are compiled for the BCG and the LGs; excluded are COFOG data for EBUs and the SSFs. For international comparisons of COFOG data, it is crucial to compare the General Government7 COFOG data since the sub-sectors of GG are of very different size/importance between countries. The COFOG data are showing the total expenditures (i.e. the total expenses and investment in nonfinancial assets) of government by functions, which means that financial categories of the government outlays are not included. This also means that there is a consistency between the total expenditure by economic classification and by functions.8 The mission noted that financial categories/data as on-lending and repayments of public debt are included in the total expenditure. Corrected for this inaccuracy, it also noted that there is a small discrepancy between the total expenditures by functions and total expenditure by economic classification for both the BCG’s and LGs’ subsector (see Appendix XI).
Recommended action:
Authorities (KNBS) should revise its presentation of COFOG and exclude financial categories and make the total expenditures by function consistent with the total expenditure by economic classification.
G. The Consolidated Annual General Government and Quarterly BCG Fiscal Data
13. Kenya compiles and publishes annual consolidated general government (GG) fiscal data. This fiscal information is also reported through the GFSY of the IMF annually with one-year lag. The mission facilitated the review of the annual consolidated GG fiscal data for FY 2017/18 and noted a need for correction of the consolidation between the BCG, EBUs and the LGs, and it also noted that some of the BCGs grants were wrongly classified on the expense side. The authorities to submit data to the GFSY on stock data (Table 6) and on COFOG data (Table 7) which already are produced.
14. Kenya compiles quarterly budgetary central government fiscal data that follows the GFSM 2014 methodology. The data is reported in integrated correspondence system (ICS) of the IMF although not regularly (see also paragraph B on this task).
Recommended action:
Authorities (TNT and KNBS) should review the consolidated general government for FY 2017/18 to improve the classification of the data before end of July 2020.
Appendix I. Implementation of Recommendations of Previous GFS Missions
| 1 | Medium | Sectorization project: CBK to continue with the “Sectorization” project and the CS-DRMS projects; monitoring progress closely to ensure success. | In progress. The project on sectorization aimed at identifying debt securities held by EBUs and public corporations and related interest payments is ongoing and additional system is being acquired to complement the current system. Process to be completed by June 2020. Classification of all EBUs and PCs was done in line with GFSM 2014 PSIT. The various accounts for the Central Depository System will be updated in a new system (CDS) and mapped in accordance with the updated PSIT. The new system will facilitate compilation of intra EBUs and PCs transactions. |
| 2 | High | Data reported to the WB/IMF PSDS database needs to be revised. | In progress. Meridian software that is being piloted will facilitate improving data quality. |
| 3 | Medium | The IMF — AFE will conduct a national training workshop for selected staff of the county governments (local government) by December 2018 | In progress: Was rescheduled to FY 2020/21 at the request of TNT. |
| 4 | High | TNT will supply quarterly BCG data to the area department starting with Q1, FY2017/18 using the GFSM 2014 standard by March 2018 with detailed breakdown. Thereafter quarterly BCG data will be supplied to area department with a 45 days lag. | Continuous: TNT started supplying quarterly BCG data to area department in FY2017/18 and will strive to progress on sharing the said data with the area department with a lag of 45 days. |
| 5 | Medium | TNT and KNBS will compile quarterly GFS for EBUs by September 2018 to facilitate consolidation of CG by December 2018. | In progress: TNT and KNBS have initiated compilation of quarterly EBUs and consolidation to CG by June 2021. |
| 6 | High | TNT and KNBS will compile annual GFS for public corporations by April 2019 and progress will be reviewed during the next mission | In progress: Compilation is ongoing for annual public corporation data will be disseminated by September 2020. |
| 7 | Medium | The TNT needs to develop a comprehensive strategy to ensure compliance with policies on full reporting by all entities (BCG and County governments) through IFMIS. | In progress: Capacity to use the accounts receivable (AR) module and cash module have been improved in all counties and AR module is 100% operational while progress is being made on reviewing the cash module and the chart of accounts. By July 2020, the bank reconciliation will be produced from the system on monthly basis. |
| 8 | High | Authorities (TNT, KNBS and CBK) will refine and publish the PSIT by December 2019 | In progress: KNBS will be published PSIT by December 2019. |
| 9 | High | Migrate the Fiscal Framework into GFSM 2014 Format | In progress: A GFSM 2014 compliant template developed and migrating the fiscal framework planned to be completed by December 2020 |
| 10 | Low | The TWG will compile quarterly Local governments (county data that meets the GFSM 2014 methodology by December 2019. | In progress: The process of improving quality of data in IFMIS has been initiated and good quality source data will be available by March 2020. |
| 11 | Medium | The authorities (TNT and KNBS) will compile annual and quarterly EBUs data by December 2019 and will be reviewed during the next mission. | In progress: Annual EBUs data has been compiled and quarterly EBUs data compilation has been initiated. |
| 12 | Medium | TNT (M&FAD) will compile monthly BCG fiscal data in GFSM 2014 methodology for internal use by December 2019 | In progress: Monthly data compilation to be initiated by July 2020. |
| 13 | High | TNT and KNBS will refine and incorporate the proposals on economic classification of transactions for quarterly BCG by March 2020. | In progress: Consistency between quarterly and annual BCG is crucial for the data reliability. Reconciliation of quarterly and annual BCG data by March 2020. |
| 14 | Medium | TNT (M&FAD) will review and share updated quarterly BCG data series and continuously disseminate with a one quarter lag by March 2020. | In progress: When quarterly and annual BCG data have be reconciled, TNT will update its quarterly BCG data series by March 2020. |
| 15 | High | TNT (M&FAD) will migrate the Quarterly Economic and Budget Review (QEBR) report to GFSM 2014 concepts by March 2020. | In progress: When reconsolidation of KNBS annual BCG data and TNT quarterly data has been done TNT will publish the data in QBER by March 2020. |
| 16 | Medium | TNT (M&FAD) and KNBS will review and publish annual public-sector data by April 2020. | In progress: KNBS will publish annual public-sector data in its Economic Survey issued in September 2020. |
| 17 | Low | TNT (M&FAD) and KNBS will review the annual financial balance sheet and consider the period for its publication. | In progress: KNBS will publish the financial balance sheet in its Economic Survey by April 2021. |
| 1 | Medium | Sectorization project: CBK to continue with the “Sectorization” project and the CS-DRMS projects; monitoring progress closely to ensure success. | In progress. The project on sectorization aimed at identifying debt securities held by EBUs and public corporations and related interest payments is ongoing and additional system is being acquired to complement the current system. Process to be completed by June 2020. Classification of all EBUs and PCs was done in line with GFSM 2014 PSIT. The various accounts for the Central Depository System will be updated in a new system (CDS) and mapped in accordance with the updated PSIT. The new system will facilitate compilation of intra EBUs and PCs transactions. |
| 2 | High | Data reported to the WB/IMF PSDS database needs to be revised. | In progress. Meridian software that is being piloted will facilitate improving data quality. |
| 3 | Medium | The IMF — AFE will conduct a national training workshop for selected staff of the county governments (local government) by December 2018 | In progress: Was rescheduled to FY 2020/21 at the request of TNT. |
| 4 | High | TNT will supply quarterly BCG data to the area department starting with Q1, FY2017/18 using the GFSM 2014 standard by March 2018 with detailed breakdown. Thereafter quarterly BCG data will be supplied to area department with a 45 days lag. | Continuous: TNT started supplying quarterly BCG data to area department in FY2017/18 and will strive to progress on sharing the said data with the area department with a lag of 45 days. |
| 5 | Medium | TNT and KNBS will compile quarterly GFS for EBUs by September 2018 to facilitate consolidation of CG by December 2018. | In progress: TNT and KNBS have initiated compilation of quarterly EBUs and consolidation to CG by June 2021. |
| 6 | High | TNT and KNBS will compile annual GFS for public corporations by April 2019 and progress will be reviewed during the next mission | In progress: Compilation is ongoing for annual public corporation data will be disseminated by September 2020. |
| 7 | Medium | The TNT needs to develop a comprehensive strategy to ensure compliance with policies on full reporting by all entities (BCG and County governments) through IFMIS. | In progress: Capacity to use the accounts receivable (AR) module and cash module have been improved in all counties and AR module is 100% operational while progress is being made on reviewing the cash module and the chart of accounts. By July 2020, the bank reconciliation will be produced from the system on monthly basis. |
| 8 | High | Authorities (TNT, KNBS and CBK) will refine and publish the PSIT by December 2019 | In progress: KNBS will be published PSIT by December 2019. |
| 9 | High | Migrate the Fiscal Framework into GFSM 2014 Format | In progress: A GFSM 2014 compliant template developed and migrating the fiscal framework planned to be completed by December 2020 |
| 10 | Low | The TWG will compile quarterly Local governments (county data that meets the GFSM 2014 methodology by December 2019. | In progress: The process of improving quality of data in IFMIS has been initiated and good quality source data will be available by March 2020. |
| 11 | Medium | The authorities (TNT and KNBS) will compile annual and quarterly EBUs data by December 2019 and will be reviewed during the next mission. | In progress: Annual EBUs data has been compiled and quarterly EBUs data compilation has been initiated. |
| 12 | Medium | TNT (M&FAD) will compile monthly BCG fiscal data in GFSM 2014 methodology for internal use by December 2019 | In progress: Monthly data compilation to be initiated by July 2020. |
| 13 | High | TNT and KNBS will refine and incorporate the proposals on economic classification of transactions for quarterly BCG by March 2020. | In progress: Consistency between quarterly and annual BCG is crucial for the data reliability. Reconciliation of quarterly and annual BCG data by March 2020. |
| 14 | Medium | TNT (M&FAD) will review and share updated quarterly BCG data series and continuously disseminate with a one quarter lag by March 2020. | In progress: When quarterly and annual BCG data have be reconciled, TNT will update its quarterly BCG data series by March 2020. |
| 15 | High | TNT (M&FAD) will migrate the Quarterly Economic and Budget Review (QEBR) report to GFSM 2014 concepts by March 2020. | In progress: When reconsolidation of KNBS annual BCG data and TNT quarterly data has been done TNT will publish the data in QBER by March 2020. |
| 16 | Medium | TNT (M&FAD) and KNBS will review and publish annual public-sector data by April 2020. | In progress: KNBS will publish annual public-sector data in its Economic Survey issued in September 2020. |
| 17 | Low | TNT (M&FAD) and KNBS will review the annual financial balance sheet and consider the period for its publication. | In progress: KNBS will publish the financial balance sheet in its Economic Survey by April 2021. |
Appendix II. The BCG Statement of KNBS and TNT, 2018/2019; The Need to Reconcile
Some differences can be explained by timing of the data.
| The BCG Statement of Operations of KNBS and TNT, 2018/19; the need to reconcile! | Appendix II | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| KSh million | |||||||||
| 1 KNBS provisional | 2 TNT preliminary | (1–2) Difference | 3 TNT Budget | (1–3) Difference1 | |||||
| REVENUE | 1,886,002 | 1,690,772 | 195,230 | 1,997,677 | -111,675 | ||||
| Total tax revenue | 1,621,723 | 1,523,909 | 97,814 | 1,788,591 | -166,868 | ||||
| Taxes on income, profits and capital gains | 781,104 | 685,390 | 95,714 | 836,570 | -55,466 | ||||
| Income tax from individuals (PAYE) | 413,257 | 393,362 | 19,895 | 447,635 | -34,378 | ||||
| Income tax from corporations (other income tax) | 363,707 | 292,028 | 71,679 | 388,935 | -25,228 | ||||
| 4,140 | 0 | 4,140 | 0 | 4,140 | |||||
| Taxes on property | 3,305 | 0 | 3,305 | 129 | 3,176 | ||||
| Tax on property | 3,305 | 0 | 3,305 | 129 | 3,176 | ||||
| Value Added Tax (VAT) | 435,886 | 416,137 | 19,749 | 464,215 | -28,329 | ||||
| VAT on domestic goods and services | 242,919 | ||||||||
| VAT on imported goods and services | 192,966 | ||||||||
| Taxes on other goods and services | 240,293 | 269,195 | -28,902 | 312,639 | -72,346 | ||||
| Excise taxes | 210,091 | 258,981 | -48,890 | 292,707 | -82,616 | ||||
| Taxes on use of goods and permission to use good Taxes on goods and services collected by AIA | 5,503 | 24,700 | 10,214 | 19,932 | |||||
| Taxes on international trade transactions | 150,539 | 153,187 | -2,648 | 175,038 | -24,499 | ||||
| Custom duties | 120,589 | ||||||||
| Other taxes on international trade and transactions | 29,949 | ||||||||
| Other taxes n.e.c. | 10,596 | 0 | 10,596 | 0 | 10,596 | ||||
| Total Nontax Revenue | 216,796 | 147,161 | 69,635 | 160,599 | 56,197 | ||||
| Social security contributions | 894 | 281 | 613 | 894 | 0 | ||||
| Property income | 31,494 | 29,653 | 1,841 | 49,539 | -18,045 | ||||
| Sale of goods and services | 16,089 | 111,752 | -95,663 | 99,948 | -83,859 | ||||
| Fines penalties and fortfeits | 2,663 | 2,994 | -331 | 3,566 | -903 | ||||
| 3,925 | 0 | 3,925 | 0 | 3,925 | |||||
| 154,694 | 0 | 154,694 | 0 | 154,694 | |||||
| Other receipts n.e.c. | 7,036 | 2,481 | 4,555 | 6,652 | 384 | ||||
| Grants | 47,483 | 19,702 | 27,781 | 48,487 | -1,004 | ||||
| EXPENSE | 2,319,524 | 2,179,146 | 140,378 | 2,324,173 | -4,649 | ||||
| 742,780 | 587,928 | 154,852 | 622,756 | 120,024 | |||||
| 515,741 | 423,132 | 92,609 | 440,479 | 75,262 | |||||
| 227,039 | 164,796 | 62,243 | 182,277 | 44,762 | |||||
| Subsidies | 60,549 | 0 | 60,549 | 30 | 60,519 | ||||
| Interest | 385,980 | 375,723 | 10,257 | 399,981 | -14,001 | ||||
| Domestic interest | 271,606 | 272,351 | -745 | 285,607 | -14,001 | ||||
| External interest | 114,374 | 103,372 | 11,002 | 114,374 | 0 | ||||
| 681,234 | 1,121,249 | -440,015 | 1,155,734 | -474,500 | |||||
| International organizations | 4,253 | 3,521 | 732 | 5,573 | -1,320 | ||||
| 288,517 | |||||||||
| County governments | 372,742 | ||||||||
| Other grants | 15,722 | ||||||||
| Social benefits | 89,660 | 86,784 | 2,876 | 140,672 | -51,012 | ||||
| Other expense | 359,321 | 7,462 | 351,859 | 5,000 | 354,321 | ||||
| Current | 6,180 | 0 | 6,180 | 5,000 | 1,180 | ||||
| Capital | 353,141 | 7,462 | 345,679 | 0 | 353,141 | ||||
| 3. Gross Operating Balance (1–2) | -433,522 | -488,374 | 54,852 | -326,496 | -107,026 | ||||
| Investment in Nonfinancial assets | 209,725 | 224,301 | -14,576 | 221,344 | -11,619 | ||||
| 3. Net Lending/Borrowing (3–4) | -643,248 | -712,675 | 69,428 | -547,840 | -95,408 | ||||
| Net Financial Balance | -643,248 | -712,675 | 69,427 | -547,840 | -95,408 | ||||
| Net Acquisition of financial assets | 20,905 | 5,011 | 15,894 | 3,925 | 16,980 | ||||
| 6.1 Domestic | 20,905 | 5,011 | 15,894 | 3,925 | 16,980 | ||||
| 6.2 External | 0 | 0 | 0 | 0 | 0 | ||||
| Net Incurrance of liabilities | 631,553 | 718,933 | -87,380 | 553,169 | 78,384 | ||||
| 7.1 Domestic | 310,089 | 305,791 | 4,298 | 267,556 | 42,533 | ||||
| 7.2 External | 321,464 | 413,142 | -91,678 | 285,613 | 35,851 | ||||
| Statistical discrepencies | 32,599 | 1,247 | 33,846 | 1,404 | 31,195 | ||||
Some differences can be explained by timing of the data.
| The BCG Statement of Operations of KNBS and TNT, 2018/19; the need to reconcile! | Appendix II | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| KSh million | |||||||||
| 1 KNBS provisional | 2 TNT preliminary | (1–2) Difference | 3 TNT Budget | (1–3) Difference1 | |||||
| REVENUE | 1,886,002 | 1,690,772 | 195,230 | 1,997,677 | -111,675 | ||||
| Total tax revenue | 1,621,723 | 1,523,909 | 97,814 | 1,788,591 | -166,868 | ||||
| Taxes on income, profits and capital gains | 781,104 | 685,390 | 95,714 | 836,570 | -55,466 | ||||
| Income tax from individuals (PAYE) | 413,257 | 393,362 | 19,895 | 447,635 | -34,378 | ||||
| Income tax from corporations (other income tax) | 363,707 | 292,028 | 71,679 | 388,935 | -25,228 | ||||
| 4,140 | 0 | 4,140 | 0 | 4,140 | |||||
| Taxes on property | 3,305 | 0 | 3,305 | 129 | 3,176 | ||||
| Tax on property | 3,305 | 0 | 3,305 | 129 | 3,176 | ||||
| Value Added Tax (VAT) | 435,886 | 416,137 | 19,749 | 464,215 | -28,329 | ||||
| VAT on domestic goods and services | 242,919 | ||||||||
| VAT on imported goods and services | 192,966 | ||||||||
| Taxes on other goods and services | 240,293 | 269,195 | -28,902 | 312,639 | -72,346 | ||||
| Excise taxes | 210,091 | 258,981 | -48,890 | 292,707 | -82,616 | ||||
| Taxes on use of goods and permission to use good Taxes on goods and services collected by AIA | 5,503 | 24,700 | 10,214 | 19,932 | |||||
| Taxes on international trade transactions | 150,539 | 153,187 | -2,648 | 175,038 | -24,499 | ||||
| Custom duties | 120,589 | ||||||||
| Other taxes on international trade and transactions | 29,949 | ||||||||
| Other taxes n.e.c. | 10,596 | 0 | 10,596 | 0 | 10,596 | ||||
| Total Nontax Revenue | 216,796 | 147,161 | 69,635 | 160,599 | 56,197 | ||||
| Social security contributions | 894 | 281 | 613 | 894 | 0 | ||||
| Property income | 31,494 | 29,653 | 1,841 | 49,539 | -18,045 | ||||
| Sale of goods and services | 16,089 | 111,752 | -95,663 | 99,948 | -83,859 | ||||
| Fines penalties and fortfeits | 2,663 | 2,994 | -331 | 3,566 | -903 | ||||
| 3,925 | 0 | 3,925 | 0 | 3,925 | |||||
| 154,694 | 0 | 154,694 | 0 | 154,694 | |||||
| Other receipts n.e.c. | 7,036 | 2,481 | 4,555 | 6,652 | 384 | ||||
| Grants | 47,483 | 19,702 | 27,781 | 48,487 | -1,004 | ||||
| EXPENSE | 2,319,524 | 2,179,146 | 140,378 | 2,324,173 | -4,649 | ||||
| 742,780 | 587,928 | 154,852 | 622,756 | 120,024 | |||||
| 515,741 | 423,132 | 92,609 | 440,479 | 75,262 | |||||
| 227,039 | 164,796 | 62,243 | 182,277 | 44,762 | |||||
| Subsidies | 60,549 | 0 | 60,549 | 30 | 60,519 | ||||
| Interest | 385,980 | 375,723 | 10,257 | 399,981 | -14,001 | ||||
| Domestic interest | 271,606 | 272,351 | -745 | 285,607 | -14,001 | ||||
| External interest | 114,374 | 103,372 | 11,002 | 114,374 | 0 | ||||
| 681,234 | 1,121,249 | -440,015 | 1,155,734 | -474,500 | |||||
| International organizations | 4,253 | 3,521 | 732 | 5,573 | -1,320 | ||||
| 288,517 | |||||||||
| County governments | 372,742 | ||||||||
| Other grants | 15,722 | ||||||||
| Social benefits | 89,660 | 86,784 | 2,876 | 140,672 | -51,012 | ||||
| Other expense | 359,321 | 7,462 | 351,859 | 5,000 | 354,321 | ||||
| Current | 6,180 | 0 | 6,180 | 5,000 | 1,180 | ||||
| Capital | 353,141 | 7,462 | 345,679 | 0 | 353,141 | ||||
| 3. Gross Operating Balance (1–2) | -433,522 | -488,374 | 54,852 | -326,496 | -107,026 | ||||
| Investment in Nonfinancial assets | 209,725 | 224,301 | -14,576 | 221,344 | -11,619 | ||||
| 3. Net Lending/Borrowing (3–4) | -643,248 | -712,675 | 69,428 | -547,840 | -95,408 | ||||
| Net Financial Balance | -643,248 | -712,675 | 69,427 | -547,840 | -95,408 | ||||
| Net Acquisition of financial assets | 20,905 | 5,011 | 15,894 | 3,925 | 16,980 | ||||
| 6.1 Domestic | 20,905 | 5,011 | 15,894 | 3,925 | 16,980 | ||||
| 6.2 External | 0 | 0 | 0 | 0 | 0 | ||||
| Net Incurrance of liabilities | 631,553 | 718,933 | -87,380 | 553,169 | 78,384 | ||||
| 7.1 Domestic | 310,089 | 305,791 | 4,298 | 267,556 | 42,533 | ||||
| 7.2 External | 321,464 | 413,142 | -91,678 | 285,613 | 35,851 | ||||
| Statistical discrepencies | 32,599 | 1,247 | 33,846 | 1,404 | 31,195 | ||||
Some differences can be explained by timing of the data.
Appendix III. A Bridge Table BCG’s Accounts for Reporting on M, Q and Annual Basis
A Bridge Table – BCG ‘s Accounts for Reporting on Monthly, Quarterly and Annual Basis Appendix III
A Bridge Table – BCG ‘s Accounts for Reporting on Monthly, Quarterly and Annual Basis Appendix III
| Ksh millions | GFS codes | Prel. Returns June 2019 | |||||
|---|---|---|---|---|---|---|---|
| TOTAL REVENUE | 1,671,071 | ||||||
| Ordinary revenue | 1,496,930 | ||||||
| Taxes on Intl. Trade & Transactions (Import Duty) | 1151 | 107,702 | |||||
| Excise Taxes | 1142 | 194,289 | |||||
| Taxes on Income, Profits & Capital gains (Income Tax) | 685,389 | ||||||
| Income Tax from Individuals (PAYE) | 1111 | 393,362 | |||||
| Income tax from Corporations (Other Income Tax) | 1112 | 292,028 | |||||
| Taxes on goods and services (VAT) | 413,186 | ||||||
| VAT on Domestic goods and services | 1141 | 230,600 | |||||
| VAT on Imported goods and Servicess | 1141 | 182,586 | |||||
| Other Revenue | 96,364 | ||||||
| Investment Income (CBK) | 1412 | 800 | |||||
| Investment Income – Others | 1412 | 23,775 | |||||
| Other taxes on goods and services | 11414 | 10,214 | |||||
| Capital gains taxes | 11414 | 2,951 | |||||
| Traffic Revenue | 1422 | 4,062 | |||||
| Land Revenue | 1415 | 1,657 | |||||
| Fines and Forefeitures | 143 | 2,994 | |||||
| Loan Interest Receipts | 1411 | 1,122 | |||||
| Others | 1422 | 19,546 | |||||
| Miscelleneous Revenue | 1441 | 2,481 | |||||
| Anti Adulteration Levy | 1142 | 2,299 | |||||
| Taxes on Intl. Trade & Transactions (IDF Fee) | 1151 | 24,182 | |||||
| Reimbursements | 1221 | 281 | |||||
| Tax on property (rent on land) | 1415 | 0 | |||||
| Ministerial Appropriation in Aid | 174,140 | ||||||
| Recurrent | 1 22,285 | ||||||
| RML | 1142 | 62,527 | |||||
| Trans it toll | 1142 | 840 | |||||
| Other Recurrent | 142 | 58,918 | |||||
| Development | 5 1,855 | ||||||
| RDL | 1151 | 21,303 | |||||
| PDL | 1142 | 2,165 | |||||
| Other Development | 28,387 | ||||||
| TOTAL EXPENDITURE AND NET LENDING | 2,405,932 | ||||||
| Recurrent Expenditure | 1,496,223 | ||||||
| Domestic Interest | 242 | 272,351 | |||||
| Foreign Interest due1 | 241 | 103,372 | |||||
| Pensions etc | 70,804 | ||||||
| Pensions | 2731 | 66,398 | |||||
| Other CFS | 2111 | 4,406 | |||||
| Contribution to Civil Ser Pension | 2111 | 0 | |||||
| Net Issues/Net Expenditure | 936,790 | ||||||
| Wages & Salaries2 | 2111 | 417,526 | |||||
| Free Secondary education | 57,912 | ||||||
| Free Primary Education | 16,421 | ||||||
| Famine Relief | 2822 | 351 | |||||
| Strategic Grain Reserve | 312 | 7,570 | |||||
| General & Bye-Election Expenses | 4,477 | ||||||
| KRA | 2631 | 18,855 | |||||
| Defense and NSIS | 135,277 | ||||||
| Others | 2 78,403 | ||||||
| Ministerial Recurrent AIA | 1 12,906 | ||||||
| Development | 548,969 | ||||||
| Domestically Financed (Gross) | 314,095 | ||||||
| Domestically Financed (Net)3 | 311 | 262,240 | |||||
| Ministerial Development AIA | 311 | 5 1,855 | |||||
| Foreign Financed5 | 311 | 2 25,427 | |||||
| Net Lending | 3214 | 2,485 | |||||
| Equalization Fund4 | 6,962 | ||||||
| County Transfer | 3 60,740 | ||||||
| Equitable Share | 263 | 314,000 | |||||
| Conditional Allocation | 46,740 | ||||||
| Level Five Hospitals | 2631 | 4,326 | |||||
| Road Maintenance Levy 15% | 2631 | 9,379 | |||||
| Capital Transfers | 2632 | 8,805 | |||||
| Recurrent Transfers | 2631 | 900 | |||||
| Foreign Financed Transfers | 2632 | 23,330 | |||||
| Contingency Fund4 | 0 | ||||||
| BALANCE EXCLUSIVE OF GRANTS | (734,862) | ||||||
| GRANTS | 19,702 | ||||||
| Programme Grants/AMISOM Receipts | 4,315 | ||||||
| Projects Grants(Revenue) | 8,437 | ||||||
| Projects Grants (AIA) | 6,949 | ||||||
| Italian Debt Swap | 0 | ||||||
| External Grants to County Governments | 0 | ||||||
| BALANCE INCLUSIVE OF GRANTS | (715,160) | ||||||
| Adjustments to cash basis | 0 | ||||||
| BALANCE INCLUSIVE OF GRANTS (CASH BASIS) | (715,160) | ||||||
| 5,892 | |||||||
| TOTAL FINANCING | 715,161 | ||||||
| NET FOREIGN FINANCING | 414,518 | ||||||
| Disbuserments | 680,759 | ||||||
| Commercial Finanacing6 | 373,712 | ||||||
| Export Credit- Commercial Finanacing | 3324 | 11,107 | |||||
| Sovereign Bond/Syndicated | 3323 | 212,329 | |||||
| TDB Refinancing | 3324 | 25,325 | |||||
| TDB & Standard Bank Refinancing | 3324 | 124,951 | |||||
| Kenya Airways Refinancing | 3324 | ||||||
| Other Financing | 3324 | 0 | |||||
| Project Loans AIA | 3324 | 100,622 | |||||
| Project Loans Revenue | 3324 | 41,681 | |||||
| Project Loans SGR _ AIA | 3324 | 35,201 | |||||
| Project Loans SGR _ PHASE 2A_AIA | 3324 | 44,759 | |||||
| Programme Loans | 84,784 | ||||||
| P for R Programme Loans | 3324 | 8,168 | |||||
| Development Policy Operations – WB | 3324 | 76,615 | |||||
| Debt repayment – Principal | (266,241) | ||||||
| Afrexim | 3324 | - | |||||
| Syndicated (2015) SCB | 3324 | - | |||||
| Syndicated (2017) (60% clause) SCB- CITI BANK | 3324 | (101,529) | |||||
| Debut SV Bond | 3324 | (77,722) | |||||
| TDB | 3324 | (37,949) | |||||
| Other repayments | 3324 | (49,040) | |||||
| Other Domestic Financing | 2,878 | ||||||
| Public Works Deposits | 3312 | 0 | |||||
| Domestic Loan Repayments (Receipts) | 3314 | 2,878 | |||||
| Domestic Loan Repayments CBK | 3314 | 0 | |||||
| NET DOMESTIC FINANCING | 3314 | 303,658 | |||||
| Nominal GDP (Fis cal Year) | 9,510,446 | ||||||
| PRIMARY BALANCE INCLUSIVE OF GRANTS (CASH BASIS) | (339,437) | ||||||
| BALANCE INCLUSIVE OF GRANTS EXCL SGR | (635,200) | ||||||
A Bridge Table – BCG ‘s Accounts for Reporting on Monthly, Quarterly and Annual Basis Appendix III
| Ksh millions | GFS codes | Prel. Returns June 2019 | |||||
|---|---|---|---|---|---|---|---|
| TOTAL REVENUE | 1,671,071 | ||||||
| Ordinary revenue | 1,496,930 | ||||||
| Taxes on Intl. Trade & Transactions (Import Duty) | 1151 | 107,702 | |||||
| Excise Taxes | 1142 | 194,289 | |||||
| Taxes on Income, Profits & Capital gains (Income Tax) | 685,389 | ||||||
| Income Tax from Individuals (PAYE) | 1111 | 393,362 | |||||
| Income tax from Corporations (Other Income Tax) | 1112 | 292,028 | |||||
| Taxes on goods and services (VAT) | 413,186 | ||||||
| VAT on Domestic goods and services | 1141 | 230,600 | |||||
| VAT on Imported goods and Servicess | 1141 | 182,586 | |||||
| Other Revenue | 96,364 | ||||||
| Investment Income (CBK) | 1412 | 800 | |||||
| Investment Income – Others | 1412 | 23,775 | |||||
| Other taxes on goods and services | 11414 | 10,214 | |||||
| Capital gains taxes | 11414 | 2,951 | |||||
| Traffic Revenue | 1422 | 4,062 | |||||
| Land Revenue | 1415 | 1,657 | |||||
| Fines and Forefeitures | 143 | 2,994 | |||||
| Loan Interest Receipts | 1411 | 1,122 | |||||
| Others | 1422 | 19,546 | |||||
| Miscelleneous Revenue | 1441 | 2,481 | |||||
| Anti Adulteration Levy | 1142 | 2,299 | |||||
| Taxes on Intl. Trade & Transactions (IDF Fee) | 1151 | 24,182 | |||||
| Reimbursements | 1221 | 281 | |||||
| Tax on property (rent on land) | 1415 | 0 | |||||
| Ministerial Appropriation in Aid | 174,140 | ||||||
| Recurrent | 1 22,285 | ||||||
| RML | 1142 | 62,527 | |||||
| Trans it toll | 1142 | 840 | |||||
| Other Recurrent | 142 | 58,918 | |||||
| Development | 5 1,855 | ||||||
| RDL | 1151 | 21,303 | |||||
| PDL | 1142 | 2,165 | |||||
| Other Development | 28,387 | ||||||
| TOTAL EXPENDITURE AND NET LENDING | 2,405,932 | ||||||
| Recurrent Expenditure | 1,496,223 | ||||||
| Domestic Interest | 242 | 272,351 | |||||
| Foreign Interest due1 | 241 | 103,372 | |||||
| Pensions etc | 70,804 | ||||||
| Pensions | 2731 | 66,398 | |||||
| Other CFS | 2111 | 4,406 | |||||
| Contribution to Civil Ser Pension | 2111 | 0 | |||||
| Net Issues/Net Expenditure | 936,790 | ||||||
| Wages & Salaries2 | 2111 | 417,526 | |||||
| Free Secondary education | 57,912 | ||||||
| Free Primary Education | 16,421 | ||||||
| Famine Relief | 2822 | 351 | |||||
| Strategic Grain Reserve | 312 | 7,570 | |||||
| General & Bye-Election Expenses | 4,477 | ||||||
| KRA | 2631 | 18,855 | |||||
| Defense and NSIS | 135,277 | ||||||
| Others | 2 78,403 | ||||||
| Ministerial Recurrent AIA | 1 12,906 | ||||||
| Development | 548,969 | ||||||
| Domestically Financed (Gross) | 314,095 | ||||||
| Domestically Financed (Net)3 | 311 | 262,240 | |||||
| Ministerial Development AIA | 311 | 5 1,855 | |||||
| Foreign Financed5 | 311 | 2 25,427 | |||||
| Net Lending | 3214 | 2,485 | |||||
| Equalization Fund4 | 6,962 | ||||||
| County Transfer | 3 60,740 | ||||||
| Equitable Share | 263 | 314,000 | |||||
| Conditional Allocation | 46,740 | ||||||
| Level Five Hospitals | 2631 | 4,326 | |||||
| Road Maintenance Levy 15% | 2631 | 9,379 | |||||
| Capital Transfers | 2632 | 8,805 | |||||
| Recurrent Transfers | 2631 | 900 | |||||
| Foreign Financed Transfers | 2632 | 23,330 | |||||
| Contingency Fund4 | 0 | ||||||
| BALANCE EXCLUSIVE OF GRANTS | (734,862) | ||||||
| GRANTS | 19,702 | ||||||
| Programme Grants/AMISOM Receipts | 4,315 | ||||||
| Projects Grants(Revenue) | 8,437 | ||||||
| Projects Grants (AIA) | 6,949 | ||||||
| Italian Debt Swap | 0 | ||||||
| External Grants to County Governments | 0 | ||||||
| BALANCE INCLUSIVE OF GRANTS | (715,160) | ||||||
| Adjustments to cash basis | 0 | ||||||
| BALANCE INCLUSIVE OF GRANTS (CASH BASIS) | (715,160) | ||||||
| 5,892 | |||||||
| TOTAL FINANCING | 715,161 | ||||||
| NET FOREIGN FINANCING | 414,518 | ||||||
| Disbuserments | 680,759 | ||||||
| Commercial Finanacing6 | 373,712 | ||||||
| Export Credit- Commercial Finanacing | 3324 | 11,107 | |||||
| Sovereign Bond/Syndicated | 3323 | 212,329 | |||||
| TDB Refinancing | 3324 | 25,325 | |||||
| TDB & Standard Bank Refinancing | 3324 | 124,951 | |||||
| Kenya Airways Refinancing | 3324 | ||||||
| Other Financing | 3324 | 0 | |||||
| Project Loans AIA | 3324 | 100,622 | |||||
| Project Loans Revenue | 3324 | 41,681 | |||||
| Project Loans SGR _ AIA | 3324 | 35,201 | |||||
| Project Loans SGR _ PHASE 2A_AIA | 3324 | 44,759 | |||||
| Programme Loans | 84,784 | ||||||
| P for R Programme Loans | 3324 | 8,168 | |||||
| Development Policy Operations – WB | 3324 | 76,615 | |||||
| Debt repayment – Principal | (266,241) | ||||||
| Afrexim | 3324 | - | |||||
| Syndicated (2015) SCB | 3324 | - | |||||
| Syndicated (2017) (60% clause) SCB- CITI BANK | 3324 | (101,529) | |||||
| Debut SV Bond | 3324 | (77,722) | |||||
| TDB | 3324 | (37,949) | |||||
| Other repayments | 3324 | (49,040) | |||||
| Other Domestic Financing | 2,878 | ||||||
| Public Works Deposits | 3312 | 0 | |||||
| Domestic Loan Repayments (Receipts) | 3314 | 2,878 | |||||
| Domestic Loan Repayments CBK | 3314 | 0 | |||||
| NET DOMESTIC FINANCING | 3314 | 303,658 | |||||
| Nominal GDP (Fis cal Year) | 9,510,446 | ||||||
| PRIMARY BALANCE INCLUSIVE OF GRANTS (CASH BASIS) | (339,437) | ||||||
| BALANCE INCLUSIVE OF GRANTS EXCL SGR | (635,200) | ||||||
Appendix IV. The BCG’s Entities Classified to the BCG Sub-sector
| BCG’s Entities Classified to the BCG Sub-sector | Appendix IV | |
|---|---|---|
| Cofog codes | ||
| 1 | Asian Officers Family Pensions Fund | 7102 |
| 2 | Asiatic Widows and Orphans Pensions Fund | 7102/7103 |
| 3 | Civil Contingencies Fund | |
| 4 | Council of Governors (COG) | 7011 |
| 5 | Equalization Fund | |
| 6 | European Widows and Orphans Scheme and Fund | 7102/7103 |
| 7 | Humanitarian Fund | 7104/7106 |
| 8 | Intelligence Service Development Fund | 7022 |
| 9 | Kenya Industrial Property Institute | 7048 |
| 10 | Kenya Prison Service (Prison Industries Revolving Fund) | 7034 |
| 11 | Kenya Slum Upgrading Low Cost Housing and Infrastructure Trust Fund | 7061/7062 |
| 12 | National Cohesion and Integration Commission | 7036 |
| 13 | National Communications Secretariat | 7046 |
| 14 | National Government Constituencies Development Fund | 7013 |
| 15 | Occupational Safety and Health Fund | 7109 |
| 16 | Parliamentary Car Loan Scheme Fund | 7011 |
| 17 | Parliamentary Mortgage Scheme Fund | 7011 |
| 18 | Petroleum Development Levy Fund | 7043 |
| 19 | Petroleum Training Fund | 7043 |
| 20 | Political Parties Fund | 7036 |
| 21 | Public Complaints Committee on Environment | 7056 |
| 22 | Railway Development Levy Fund (Operating Account) | 7045 |
| 23 | Rural Enterprise Fund | 7049 |
| 24 | State and Public Officers Car Loan Scheme Fund | 7011 |
| 25 | State Officers House Mortgage Scheme Fund | 7011 |
| 26 | Stores and Services Fund | |
| 27 | Strategic Grain Reserve Fund | 7042 |
| 28 | The National Treasury Provident Fund | |
| 29 | Treasury Main Clearance Fund | 7011 |
| 30 | Unclaimed Financial Assets Authority | 7011 |
| 31 | Veterinary Services Development Fund (VSDF) | 7042 |
| 32 | Water Tower Conservation Fund | 7056 |
| 33 | Street Families Rehabilitation Trust Fund | 7104/7109 |
| 34 | Tobacco Control Board | 7074 |
| 35 | The Standards Tribunal | 7033/7036 |
| 36 | The Fish Levy Fund | 7042 |
| 37 | Public Health Officers and Technicians Council | 7074 |
| 38 | Radiation Protection Board | 7076 |
| 39 | WPA Motor Car Scheme Loan Fund | 7011 |
| 40 | Ethic and Anti-Corruption Commission Staff Car Loan Scheme | 7011 |
| 41 | Office of Registrar of Political parties- Car Loan | 7011 |
| 42 | Office of Registrar of Political parties- Mortgage Loan | 7011 |
| 43 | Commission on Revenue Allocation Staff Mortgage Scheme Fund | 7011 |
| 44 | Relief and Rehabilitation Cash Transfers | 7107 |
| 45 | Roads Annuity Fund | 7045 |
| 46 | Public Trustee of Kenya | 7036 |
| 47 | Veterinary Medicines Directorate | 7042 |
| BCG’s Entities Classified to the BCG Sub-sector | Appendix IV | |
|---|---|---|
| Cofog codes | ||
| 1 | Asian Officers Family Pensions Fund | 7102 |
| 2 | Asiatic Widows and Orphans Pensions Fund | 7102/7103 |
| 3 | Civil Contingencies Fund | |
| 4 | Council of Governors (COG) | 7011 |
| 5 | Equalization Fund | |
| 6 | European Widows and Orphans Scheme and Fund | 7102/7103 |
| 7 | Humanitarian Fund | 7104/7106 |
| 8 | Intelligence Service Development Fund | 7022 |
| 9 | Kenya Industrial Property Institute | 7048 |
| 10 | Kenya Prison Service (Prison Industries Revolving Fund) | 7034 |
| 11 | Kenya Slum Upgrading Low Cost Housing and Infrastructure Trust Fund | 7061/7062 |
| 12 | National Cohesion and Integration Commission | 7036 |
| 13 | National Communications Secretariat | 7046 |
| 14 | National Government Constituencies Development Fund | 7013 |
| 15 | Occupational Safety and Health Fund | 7109 |
| 16 | Parliamentary Car Loan Scheme Fund | 7011 |
| 17 | Parliamentary Mortgage Scheme Fund | 7011 |
| 18 | Petroleum Development Levy Fund | 7043 |
| 19 | Petroleum Training Fund | 7043 |
| 20 | Political Parties Fund | 7036 |
| 21 | Public Complaints Committee on Environment | 7056 |
| 22 | Railway Development Levy Fund (Operating Account) | 7045 |
| 23 | Rural Enterprise Fund | 7049 |
| 24 | State and Public Officers Car Loan Scheme Fund | 7011 |
| 25 | State Officers House Mortgage Scheme Fund | 7011 |
| 26 | Stores and Services Fund | |
| 27 | Strategic Grain Reserve Fund | 7042 |
| 28 | The National Treasury Provident Fund | |
| 29 | Treasury Main Clearance Fund | 7011 |
| 30 | Unclaimed Financial Assets Authority | 7011 |
| 31 | Veterinary Services Development Fund (VSDF) | 7042 |
| 32 | Water Tower Conservation Fund | 7056 |
| 33 | Street Families Rehabilitation Trust Fund | 7104/7109 |
| 34 | Tobacco Control Board | 7074 |
| 35 | The Standards Tribunal | 7033/7036 |
| 36 | The Fish Levy Fund | 7042 |
| 37 | Public Health Officers and Technicians Council | 7074 |
| 38 | Radiation Protection Board | 7076 |
| 39 | WPA Motor Car Scheme Loan Fund | 7011 |
| 40 | Ethic and Anti-Corruption Commission Staff Car Loan Scheme | 7011 |
| 41 | Office of Registrar of Political parties- Car Loan | 7011 |
| 42 | Office of Registrar of Political parties- Mortgage Loan | 7011 |
| 43 | Commission on Revenue Allocation Staff Mortgage Scheme Fund | 7011 |
| 44 | Relief and Rehabilitation Cash Transfers | 7107 |
| 45 | Roads Annuity Fund | 7045 |
| 46 | Public Trustee of Kenya | 7036 |
| 47 | Veterinary Medicines Directorate | 7042 |
Appendix V. The BCG’s Statement of Operations Including 47 Additional Entities
| BCG’s Statement of Operations including 47 additional entities. | Appendix V | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| FY 2017/18 | Additional | Consolidation | Total | |||||||
| Prel. | 47 entities | BCG | ||||||||
| Revenue | 1,553,230 | 171,208 | -54,186 | 1,670,252 | ||||||
| Tax revenue | 1,338,102 | 0 | 0 | 1,338,102 | ||||||
| Social contributions | 24 | 0 | 0 | 24 | ||||||
| Grants | 27,600 | 54,186 | -54,186 | 27,600 | ||||||
| International organisation | 27,600 | 0 | 0 | 27,600 | ||||||
| Other general government | 0 | 54,186 | -54,186 | 0 | ||||||
| Current | 0 | 54,148 | -54,148 | 0 | ||||||
| Capital | 38 | -38 | 0 | |||||||
| Other revenue | 187,504 | 117,022 | 0 | 304,526 | ||||||
| Sale of Goods & Services | 14,111 | 115,195 | 129,306 | |||||||
| Property income | 25,699 | 1,197 | 26,896 | |||||||
| Ministerial A IA | 139,057 | 139,057 | ||||||||
| Fines, Penalties &Forfeits | 2,372 | 0 | 2,372 | |||||||
| Other transfers NEC | 6,265 | 631 | 6,896 | |||||||
| Expense | 2,018,656 | 80,293 | -54,186 | 2,044,763 | ||||||
| Compensation of employees | 482,905 | 764 | 483,670 | |||||||
| Use of goods and services | 233,159 | 42,931 | 276,090 | |||||||
| CFC/Depreciation | 0 | 252 | 252 | |||||||
| Interest | 323,890 | 50 | 323,940 | |||||||
| Domestic | 239,470 | 50 | 239,520 | |||||||
| Foreign | 84,420 | 0 | 84,420 | |||||||
| Subsidies | 55,477 | 35,945 | 91,422 | |||||||
| Grants | 848,262 | 0 | -54,186 | 794,076 | ||||||
| International Organisation | 3,518 | 0 | 0 | 3,518 | ||||||
| Other General Government | 844,744 | 0 | -54,186 | 790,558 | ||||||
| Current | 247,110 | 0 | -54,148 | 192,962 | ||||||
| Capital | 251,953 | 0 | -38 | 251,915 | ||||||
| County governments | 345,681 | 0 | 0 | 345,681 | ||||||
| Social benefits | 71,984 | 12 | 0 | 71,996 | ||||||
| Other expense | 2,979 | 340 | 0 | 3,319 | ||||||
| NOB | -465,426 | 90,915 | 0 | -374,511 | ||||||
| Acquisition of Non-Financial Assets | 191,995 | 110,326 | 0 | 302,320 | ||||||
| Acquisition of fixed assets | 179,990 | 110,577 | 0 | 290,567 | ||||||
| Inventories | 10,880 | 0 | 0 | 10,880 | ||||||
| Non-produced Assets and Land | 3,903 | 1 | 0 | 3,904 | ||||||
| Disposal and Consumption of fixed assets | -2,778 | -252 | 0 | -3,030 | ||||||
| Net lending/Borrowing | -657,420 | -19,411 | 0 | -676,832 | ||||||
| Net Financial Worth | -657,420 | -19,411 | 0 | -676,831 | ||||||
| Trans actions in Financial assets | 90,480 | 72,797 | 0 | 163,277 | ||||||
| Currency and deposits | 74,563 | -28,073 | 0 | 46,490 | ||||||
| Debt securities | -419 | 0 | -419 | |||||||
| Loans | 18,301 | 0 | 0 | 18,301 | ||||||
| Accounts receivable | -2,384 | 101,289 | 0 | 98,905 | ||||||
| Transactions in Liabilities | 747,901 | 92,208 | 0 | 840,108 | ||||||
| Debt securities | 490,481 | 0 | 0 | 490,481 | ||||||
| Domestic | 295,701 | 0 | 0 | 295,701 | ||||||
| Foreign | 194,780 | 0 | 0 | 194,780 | ||||||
| Loans | 217,046 | -565 | 0 | 216,481 | ||||||
| Accounts payable | 28,825 | 92,772 | 0 | 121,597 | ||||||
| Discrepency | 11,549 | 0 | 0 | 11,549 | ||||||
| BCG’s Statement of Operations including 47 additional entities. | Appendix V | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| FY 2017/18 | Additional | Consolidation | Total | |||||||
| Prel. | 47 entities | BCG | ||||||||
| Revenue | 1,553,230 | 171,208 | -54,186 | 1,670,252 | ||||||
| Tax revenue | 1,338,102 | 0 | 0 | 1,338,102 | ||||||
| Social contributions | 24 | 0 | 0 | 24 | ||||||
| Grants | 27,600 | 54,186 | -54,186 | 27,600 | ||||||
| International organisation | 27,600 | 0 | 0 | 27,600 | ||||||
| Other general government | 0 | 54,186 | -54,186 | 0 | ||||||
| Current | 0 | 54,148 | -54,148 | 0 | ||||||
| Capital | 38 | -38 | 0 | |||||||
| Other revenue | 187,504 | 117,022 | 0 | 304,526 | ||||||
| Sale of Goods & Services | 14,111 | 115,195 | 129,306 | |||||||
| Property income | 25,699 | 1,197 | 26,896 | |||||||
| Ministerial A IA | 139,057 | 139,057 | ||||||||
| Fines, Penalties &Forfeits | 2,372 | 0 | 2,372 | |||||||
| Other transfers NEC | 6,265 | 631 | 6,896 | |||||||
| Expense | 2,018,656 | 80,293 | -54,186 | 2,044,763 | ||||||
| Compensation of employees | 482,905 | 764 | 483,670 | |||||||
| Use of goods and services | 233,159 | 42,931 | 276,090 | |||||||
| CFC/Depreciation | 0 | 252 | 252 | |||||||
| Interest | 323,890 | 50 | 323,940 | |||||||
| Domestic | 239,470 | 50 | 239,520 | |||||||
| Foreign | 84,420 | 0 | 84,420 | |||||||
| Subsidies | 55,477 | 35,945 | 91,422 | |||||||
| Grants | 848,262 | 0 | -54,186 | 794,076 | ||||||
| International Organisation | 3,518 | 0 | 0 | 3,518 | ||||||
| Other General Government | 844,744 | 0 | -54,186 | 790,558 | ||||||
| Current | 247,110 | 0 | -54,148 | 192,962 | ||||||
| Capital | 251,953 | 0 | -38 | 251,915 | ||||||
| County governments | 345,681 | 0 | 0 | 345,681 | ||||||
| Social benefits | 71,984 | 12 | 0 | 71,996 | ||||||
| Other expense | 2,979 | 340 | 0 | 3,319 | ||||||
| NOB | -465,426 | 90,915 | 0 | -374,511 | ||||||
| Acquisition of Non-Financial Assets | 191,995 | 110,326 | 0 | 302,320 | ||||||
| Acquisition of fixed assets | 179,990 | 110,577 | 0 | 290,567 | ||||||
| Inventories | 10,880 | 0 | 0 | 10,880 | ||||||
| Non-produced Assets and Land | 3,903 | 1 | 0 | 3,904 | ||||||
| Disposal and Consumption of fixed assets | -2,778 | -252 | 0 | -3,030 | ||||||
| Net lending/Borrowing | -657,420 | -19,411 | 0 | -676,832 | ||||||
| Net Financial Worth | -657,420 | -19,411 | 0 | -676,831 | ||||||
| Trans actions in Financial assets | 90,480 | 72,797 | 0 | 163,277 | ||||||
| Currency and deposits | 74,563 | -28,073 | 0 | 46,490 | ||||||
| Debt securities | -419 | 0 | -419 | |||||||
| Loans | 18,301 | 0 | 0 | 18,301 | ||||||
| Accounts receivable | -2,384 | 101,289 | 0 | 98,905 | ||||||
| Transactions in Liabilities | 747,901 | 92,208 | 0 | 840,108 | ||||||
| Debt securities | 490,481 | 0 | 0 | 490,481 | ||||||
| Domestic | 295,701 | 0 | 0 | 295,701 | ||||||
| Foreign | 194,780 | 0 | 0 | 194,780 | ||||||
| Loans | 217,046 | -565 | 0 | 216,481 | ||||||
| Accounts payable | 28,825 | 92,772 | 0 | 121,597 | ||||||
| Discrepency | 11,549 | 0 | 0 | 11,549 | ||||||
Appendix VI. The Fiscal Table Presented in GFS 1986 and GFS 2014 Formats
 |
|
Appendix VII. Kenyan Fiscal Table, A Proposal of BCG’s Fiscal Operations, FY2016/21
| Kenyan Fiscal Table, a Proposal of BCG’s Fiscal Operations, FY2016/17 -2020/21 | Appendix VII. | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| (Billions of Kenyan Shillings) | ||||||||||
| 2016/17 | 2017/18 | 2018/19 | 2019/20 | 2020/21 | ||||||
| Prel | Prel | Projections | ||||||||
| Re venue | 1,426.8 | |||||||||
| Taxes | 1,219.4 | |||||||||
| Taxes on income, profits & capital gains | 625.0 | |||||||||
| PAYE | 334.9 | |||||||||
| Other income tax | 290.1 | |||||||||
| Taxes on goods and services | 5045 | |||||||||
| Value-added tax | 339.0 | |||||||||
| Domestic | 192.9 | |||||||||
| Imports | 125.9 | |||||||||
| Excises | 165.5 | |||||||||
| Other taxes on goods and services | ||||||||||
| Taxes on international trade and transactions | 89.9 | |||||||||
| o/w Customs and other import taxes | ||||||||||
| o/w Railway Development Levy | ||||||||||
| Social security contributions | ||||||||||
| Grants | 26.3 | |||||||||
| Programme Grants-AMISOM | 7.2 | |||||||||
| Projects Grants(Revenue) | 19.1 | |||||||||
| Projects Grants(AIA) | ||||||||||
| Other revenue | 181.1 | |||||||||
| o/w Property incomes | 33.2 | |||||||||
| o/w Sale of goods and services | 14.4 | |||||||||
| Expense | 1,470.1 | |||||||||
| Compensation of Employees | 414.7 | |||||||||
| Use of goods and services | 415.1 | |||||||||
| Interest | 271.3 | |||||||||
| Domestic interest | 212.9 | |||||||||
| Foreign interest | 58.4 | |||||||||
| Subsidies | ||||||||||
| Grants | 305.0 | |||||||||
| Grants to EBUs | ||||||||||
| Grants to counties | 305.0 | |||||||||
| Social benefits | 64.0 | |||||||||
| Other expense | ||||||||||
| Gross operating balance | ||||||||||
| Net investment in nonfinancial assets | 637.5 | |||||||||
| Domestically financed | 385.1 | |||||||||
| Foreign financed | 246.4 | |||||||||
| Total expenditure | 2,107.6 | |||||||||
| Net lending/borrowing | ||||||||||
| Adjustment to cash basis | -14.2 | |||||||||
| Net lending/borrowing (incl. adjustment to cash/meas | ||||||||||
| Net financial balance | ||||||||||
| Net acquisition of financial assets | 2.4 | |||||||||
| Loans | 2.4 | |||||||||
| Net lending | 2.4 | |||||||||
| Net incurrence of liabilities | ||||||||||
| Securities | 385.8 | |||||||||
| Domestic financing (net) | ||||||||||
| External financing (net) | ||||||||||
| Loans | 385.8 | |||||||||
| External loans (net) | 385.8 | |||||||||
| Project loans | 117.2 | |||||||||
| Program loans | 6.8 | |||||||||
| Commercial borrowings | 186.3 | |||||||||
| Standard Gauge Railway | 111.4 | |||||||||
| Repayment due | -35.9 | |||||||||
| Statistical Descrepancy | ||||||||||
| Memorandumitems : | ||||||||||
| Nominal GDP | 7,556.0 | |||||||||
| Primary balance incl. grants | -426.0 | |||||||||
| Total gross public debt, gross | 4,407.0 | |||||||||
| o/w external debt 3/ | 2,294.7 | |||||||||
| o/w domestic debt | 2,112.3 | |||||||||
| Total net public debt | 3,972.5 | |||||||||
| Total expenditure | 2,107.6 | |||||||||
| o/w Development expenditure | 631.5 | |||||||||
| Defense and NIS expenditures | ||||||||||
| Secondary schools | ||||||||||
| Ministerial AIA revenues | 14.4 | |||||||||
| Recurrent | 97.6 | |||||||||
| Development | 33.9 | |||||||||
| Kenyan Fiscal Table, a Proposal of BCG’s Fiscal Operations, FY2016/17 -2020/21 | Appendix VII. | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| (Billions of Kenyan Shillings) | ||||||||||
| 2016/17 | 2017/18 | 2018/19 | 2019/20 | 2020/21 | ||||||
| Prel | Prel | Projections | ||||||||
| Re venue | 1,426.8 | |||||||||
| Taxes | 1,219.4 | |||||||||
| Taxes on income, profits & capital gains | 625.0 | |||||||||
| PAYE | 334.9 | |||||||||
| Other income tax | 290.1 | |||||||||
| Taxes on goods and services | 5045 | |||||||||
| Value-added tax | 339.0 | |||||||||
| Domestic | 192.9 | |||||||||
| Imports | 125.9 | |||||||||
| Excises | 165.5 | |||||||||
| Other taxes on goods and services | ||||||||||
| Taxes on international trade and transactions | 89.9 | |||||||||
| o/w Customs and other import taxes | ||||||||||
| o/w Railway Development Levy | ||||||||||
| Social security contributions | ||||||||||
| Grants | 26.3 | |||||||||
| Programme Grants-AMISOM | 7.2 | |||||||||
| Projects Grants(Revenue) | 19.1 | |||||||||
| Projects Grants(AIA) | ||||||||||
| Other revenue | 181.1 | |||||||||
| o/w Property incomes | 33.2 | |||||||||
| o/w Sale of goods and services | 14.4 | |||||||||
| Expense | 1,470.1 | |||||||||
| Compensation of Employees | 414.7 | |||||||||
| Use of goods and services | 415.1 | |||||||||
| Interest | 271.3 | |||||||||
| Domestic interest | 212.9 | |||||||||
| Foreign interest | 58.4 | |||||||||
| Subsidies | ||||||||||
| Grants | 305.0 | |||||||||
| Grants to EBUs | ||||||||||
| Grants to counties | 305.0 | |||||||||
| Social benefits | 64.0 | |||||||||
| Other expense | ||||||||||
| Gross operating balance | ||||||||||
| Net investment in nonfinancial assets | 637.5 | |||||||||
| Domestically financed | 385.1 | |||||||||
| Foreign financed | 246.4 | |||||||||
| Total expenditure | 2,107.6 | |||||||||
| Net lending/borrowing | ||||||||||
| Adjustment to cash basis | -14.2 | |||||||||
| Net lending/borrowing (incl. adjustment to cash/meas | ||||||||||
| Net financial balance | ||||||||||
| Net acquisition of financial assets | 2.4 | |||||||||
| Loans | 2.4 | |||||||||
| Net lending | 2.4 | |||||||||
| Net incurrence of liabilities | ||||||||||
| Securities | 385.8 | |||||||||
| Domestic financing (net) | ||||||||||
| External financing (net) | ||||||||||
| Loans | 385.8 | |||||||||
| External loans (net) | 385.8 | |||||||||
| Project loans | 117.2 | |||||||||
| Program loans | 6.8 | |||||||||
| Commercial borrowings | 186.3 | |||||||||
| Standard Gauge Railway | 111.4 | |||||||||
| Repayment due | -35.9 | |||||||||
| Statistical Descrepancy | ||||||||||
| Memorandumitems : | ||||||||||
| Nominal GDP | 7,556.0 | |||||||||
| Primary balance incl. grants | -426.0 | |||||||||
| Total gross public debt, gross | 4,407.0 | |||||||||
| o/w external debt 3/ | 2,294.7 | |||||||||
| o/w domestic debt | 2,112.3 | |||||||||
| Total net public debt | 3,972.5 | |||||||||
| Total expenditure | 2,107.6 | |||||||||
| o/w Development expenditure | 631.5 | |||||||||
| Defense and NIS expenditures | ||||||||||
| Secondary schools | ||||||||||
| Ministerial AIA revenues | 14.4 | |||||||||
| Recurrent | 97.6 | |||||||||
| Development | 33.9 | |||||||||
Appendix VIII. WB/IMF PSDS Questionnaire, Table 1.1.1 on Gross BCG’s Debt Position
| Table 1.1.1 : Gross Budgetary Central Government Debt position | 2018Q2 | ||||||
|---|---|---|---|---|---|---|---|
| Millions | |||||||
| 2017Q3 | 2017Q4 | 2018Q1 | 2018Q2 | ||||
| Gross Budgetary Central Government Debt | |||||||
| By maturity and type of instrument: | |||||||
| Short-term by original maturity | |||||||
| Currency and deposits | |||||||
| Debt securities | |||||||
| Loans | |||||||
| Insurance, pensions, and standardized guarantee schemes | |||||||
| Other accounts payable | |||||||
| Long-term, by original maturity: | |||||||
| With payment due in one year or less: | |||||||
| Currency and deposits | 61,406 | 74,308 | 71,046 | 88,272 | |||
| Debt securities | |||||||
| Loans | |||||||
| Insurance, pensions, and standardized guarantee schemes | |||||||
| Other accounts payable | 16,660 | ||||||
| With payment due in more than one year: | |||||||
| Special Drawing Rights (SDRs) | |||||||
| Currency and deposits | |||||||
| Debt securities | 2,111,360 | 2,145,990 | 2,300,535 | 2,390,494 | |||
| Loans | 2,310,197 | 2,353,795 | 2,512,431 | 2,560,199 | |||
| Insurance, pensions, and standardized guarantee schemes | |||||||
| Other accounts payable | |||||||
| Total gross debt | |||||||
| Special Drawing Rights (SDRs) | |||||||
| Currency and deposits | |||||||
| Debt securities | |||||||
| Loans | |||||||
| Insurance, pensions, and standardized guarante | |||||||
| Other accounts payable | |||||||
| By currency of denomination: | |||||||
| Domestic currency | 2,172,766 | 2,220,298 | 2,371,581 | 2,495,426 | |||
| Foreign currency | 2,310,197 | 2,353,795 | 2,512,431 | 2,560,199 | |||
| By residence of the creditor: | |||||||
| Domestic creditors | 2,172,766 | 2,220,298 | 2,371,581 | 2,495,426 | |||
| External creditors | 2,310,197 | 2,353,795 | 2,512,431 | 2,560,199 | |||
| Table 1.1.1 : Gross Budgetary Central Government Debt position | 2018Q2 | ||||||
|---|---|---|---|---|---|---|---|
| Millions | |||||||
| 2017Q3 | 2017Q4 | 2018Q1 | 2018Q2 | ||||
| Gross Budgetary Central Government Debt | |||||||
| By maturity and type of instrument: | |||||||
| Short-term by original maturity | |||||||
| Currency and deposits | |||||||
| Debt securities | |||||||
| Loans | |||||||
| Insurance, pensions, and standardized guarantee schemes | |||||||
| Other accounts payable | |||||||
| Long-term, by original maturity: | |||||||
| With payment due in one year or less: | |||||||
| Currency and deposits | 61,406 | 74,308 | 71,046 | 88,272 | |||
| Debt securities | |||||||
| Loans | |||||||
| Insurance, pensions, and standardized guarantee schemes | |||||||
| Other accounts payable | 16,660 | ||||||
| With payment due in more than one year: | |||||||
| Special Drawing Rights (SDRs) | |||||||
| Currency and deposits | |||||||
| Debt securities | 2,111,360 | 2,145,990 | 2,300,535 | 2,390,494 | |||
| Loans | 2,310,197 | 2,353,795 | 2,512,431 | 2,560,199 | |||
| Insurance, pensions, and standardized guarantee schemes | |||||||
| Other accounts payable | |||||||
| Total gross debt | |||||||
| Special Drawing Rights (SDRs) | |||||||
| Currency and deposits | |||||||
| Debt securities | |||||||
| Loans | |||||||
| Insurance, pensions, and standardized guarante | |||||||
| Other accounts payable | |||||||
| By currency of denomination: | |||||||
| Domestic currency | 2,172,766 | 2,220,298 | 2,371,581 | 2,495,426 | |||
| Foreign currency | 2,310,197 | 2,353,795 | 2,512,431 | 2,560,199 | |||
| By residence of the creditor: | |||||||
| Domestic creditors | 2,172,766 | 2,220,298 | 2,371,581 | 2,495,426 | |||
| External creditors | 2,310,197 | 2,353,795 | 2,512,431 | 2,560,199 | |||
Appendix IX. WB/IMF PSDS Questionnaire, Table 4 on Gross PS’s
| Table 4: Total Gross Public Sector Debt Position | 2018Q2 | ||||||
|---|---|---|---|---|---|---|---|
| Millions | |||||||
| 2017Q3 | 2017Q4 | 2018Q1 | 2018Q2 | ||||
| Gross Public Sector Debt | |||||||
| By maturity and type of instrument: | |||||||
| Short-term by original maturity | |||||||
| Currency and deposits | |||||||
| Debt securities | |||||||
| Loans | |||||||
| Insurance, pensions, and standardized guarantee schemes | |||||||
| Other accounts payable | |||||||
| Long-term, by original maturity: | |||||||
| With payment due in one year or les | |||||||
| Currency and deposits | |||||||
| Debt securities | |||||||
| Loans | |||||||
| Insurance, pensions, and standardized guarantee schemes | |||||||
| Other accounts payable | |||||||
| With payment due in more than one | |||||||
| Special Drawing Rights (SDRs) | |||||||
| Currency and deposits | |||||||
| Debt securities | |||||||
| Loans | |||||||
| Insurance, pensions, and standardized guarantee schemes | |||||||
| Other accounts payable | |||||||
| Total gross debt | |||||||
| Special Drawing Rights (SDRs) | |||||||
| Currency and deposits | |||||||
| Debt securities | |||||||
| Loans | |||||||
| Insurance, pensions, and standardized | |||||||
| Other accounts payable | |||||||
| By currency of de nomination: | |||||||
| Domestic currency | |||||||
| Foreign currency | |||||||
| By residence of the creditor: | |||||||
| Domestic creditors | |||||||
| External creditors | |||||||
| Table 4: Total Gross Public Sector Debt Position | 2018Q2 | ||||||
|---|---|---|---|---|---|---|---|
| Millions | |||||||
| 2017Q3 | 2017Q4 | 2018Q1 | 2018Q2 | ||||
| Gross Public Sector Debt | |||||||
| By maturity and type of instrument: | |||||||
| Short-term by original maturity | |||||||
| Currency and deposits | |||||||
| Debt securities | |||||||
| Loans | |||||||
| Insurance, pensions, and standardized guarantee schemes | |||||||
| Other accounts payable | |||||||
| Long-term, by original maturity: | |||||||
| With payment due in one year or les | |||||||
| Currency and deposits | |||||||
| Debt securities | |||||||
| Loans | |||||||
| Insurance, pensions, and standardized guarantee schemes | |||||||
| Other accounts payable | |||||||
| With payment due in more than one | |||||||
| Special Drawing Rights (SDRs) | |||||||
| Currency and deposits | |||||||
| Debt securities | |||||||
| Loans | |||||||
| Insurance, pensions, and standardized guarantee schemes | |||||||
| Other accounts payable | |||||||
| Total gross debt | |||||||
| Special Drawing Rights (SDRs) | |||||||
| Currency and deposits | |||||||
| Debt securities | |||||||
| Loans | |||||||
| Insurance, pensions, and standardized | |||||||
| Other accounts payable | |||||||
| By currency of de nomination: | |||||||
| Domestic currency | |||||||
| Foreign currency | |||||||
| By residence of the creditor: | |||||||
| Domestic creditors | |||||||
| External creditors | |||||||
Appendix X. The GFS’s Balance Sheet of Public Sector, 2017/18 – Preliminary Figures
 |
|
Appendix XI. The National Government Expenditure Classified by Functions 2016/19
Appendix XI National Government Expenditure Classification by Functions of Government, 2016/17 – 2018/19
Appendix XI National Government Expenditure Classification by Functions of Government, 2016/17 – 2018/19
| KSh million | 2016/2017 | 2017/2018* | 2018/2019 | 2017/2018* % of GDP | ||
|---|---|---|---|---|---|---|
| General public services | 229,195 | 228,136 | 252,703 | 2.59 | ||
| Public debt transactions | 450,654 | 668,225 | 856,615 | 7.60 | ||
| Transactions of general character between levels of government | 302,199 | 345,681 | 372,742 | 3.93 | ||
| Defense | 129,207 | 146,268 | 127,247 | 1.66 | ||
| Public order and safety’ | 136,232 | 150,045 | 455,985 | 1.71 | ||
| Economic affairs | 486,799 | 381,578 | 164,865 | 4.34 | ||
| Environmental protection | 11,304 | 11,333 | 11,189 | 0.13 | ||
| Housing and community amenities | 62,551 | 62,956 | 112,636 | 0.72 | ||
| Health | 56,606 | 61,841 | 97,525 | 0.70 | ||
| Recreation, culture and religion | 8,927 | 8,400 | 6,086 | 0.10 | ||
| Education | 325,477 | 412,455 | 439,187 | 4.69 | ||
| Social protection | 83,844 | 99,147 | 136,820 | 1.13 | ||
| Total outlays | 2,282,996 | 2,576,065 | 3,033,602 | 29.30 | ||
| Source: The National Treasury | GDP at current market prices, billion Ksh | 8,793 | ||||
| Total Outlays (1+2+3+4) – Table 5 .9 | 2,274,767 | 2,573,287 | 3,020,789 | 0 | ||
| Difference | 8,229 | 2,778 | 12,813 | 29 | ||
| KSh million | 2016/2017 | 2017/2018* | 2018/2019 | 2017/2018* % of GDP | ||
| General public services | 229,195 | 228,136 | 252,703 | 2.59 | ||
| Transactions of general character between levels of government | 302,199 | 345,681 | 372,742 | 3.93 | ||
| Defense | 129,207 | 146,268 | 127,247 | 1.66 | ||
| Public order and safety’ | 136,232 | 150,045 | 455,985 | 1.71 | ||
| Economic affairs | 486,799 | 381,578 | 164,865 | 4.34 | ||
| Environmental protection | 11,304 | 11,333 | 11,189 | 0.13 | ||
| Housing and community amenities | 62,551 | 62,956 | 112,636 | 0.72 | ||
| Health | 56,606 | 61,841 | 97,525 | 0.70 | ||
| Recreation, culture and religion | 8,927 | 8,400 | 6,086 | 0.10 | ||
| Education | 325,477 | 412,455 | 439,187 | 4.69 | ||
| Social protection | 83,844 | 99,147 | 136,820 | 1.13 | ||
| Total expenditures | 2,048,244 | 2,213,429 | 2,542,062 | 25.17 | ||
| Source: The National Treasury | GDP at current market prices, billion Ksh | 8,792.6 | ||||
| Expenditures from the Statements of Operations: | |||||
| BCG’s total expenditure | 2,040,015 | 2,210,651 | 2,529,249 | 25.14 | |
| Expense | 1,816,188 | 2,018,656 | 2,319,524 | 22.96 | |
| Investment in nonfinancial assets | 223,827 | 191,995 | 209,725 | 2.18 | |
| Counties ‘ total expenditure | 350,447 | 336,397 | 459,485 | 3.83 | |
| Expense | 258,947 | 259,584 | 310,501 | 2.95 | |
| Investment in nonfinancial assets | 84,888 | 66,336 | 137,557 | 0.75 | |
| 6,612 | 10,477 | 11,426 | 0.12 | ||
| Grants to general government units | 192,267 | 235,485 | 288,517 | ||
| Grants to counties | 302,199 | 345,681 | 372,742 | ||
| Consolidated BCG & LGs total expenditure (T5 .9 + T5.14 ) | 2,088,264 | 2,201,367 | 2,615,992 | 25.04 | |
| Consolidated general government total expenditure (T5.16) | 2,366,187 | 2,514,938 | 28.60 | ||
| Expense | 1,945,117 | 2,136,856 | 24.30 | ||
| Investment in nonfinancial assets | 421,070 | 378,082 | 4.30 | ||
Appendix XI National Government Expenditure Classification by Functions of Government, 2016/17 – 2018/19
| KSh million | 2016/2017 | 2017/2018* | 2018/2019 | 2017/2018* % of GDP | ||
|---|---|---|---|---|---|---|
| General public services | 229,195 | 228,136 | 252,703 | 2.59 | ||
| Public debt transactions | 450,654 | 668,225 | 856,615 | 7.60 | ||
| Transactions of general character between levels of government | 302,199 | 345,681 | 372,742 | 3.93 | ||
| Defense | 129,207 | 146,268 | 127,247 | 1.66 | ||
| Public order and safety’ | 136,232 | 150,045 | 455,985 | 1.71 | ||
| Economic affairs | 486,799 | 381,578 | 164,865 | 4.34 | ||
| Environmental protection | 11,304 | 11,333 | 11,189 | 0.13 | ||
| Housing and community amenities | 62,551 | 62,956 | 112,636 | 0.72 | ||
| Health | 56,606 | 61,841 | 97,525 | 0.70 | ||
| Recreation, culture and religion | 8,927 | 8,400 | 6,086 | 0.10 | ||
| Education | 325,477 | 412,455 | 439,187 | 4.69 | ||
| Social protection | 83,844 | 99,147 | 136,820 | 1.13 | ||
| Total outlays | 2,282,996 | 2,576,065 | 3,033,602 | 29.30 | ||
| Source: The National Treasury | GDP at current market prices, billion Ksh | 8,793 | ||||
| Total Outlays (1+2+3+4) – Table 5 .9 | 2,274,767 | 2,573,287 | 3,020,789 | 0 | ||
| Difference | 8,229 | 2,778 | 12,813 | 29 | ||
| KSh million | 2016/2017 | 2017/2018* | 2018/2019 | 2017/2018* % of GDP | ||
| General public services | 229,195 | 228,136 | 252,703 | 2.59 | ||
| Transactions of general character between levels of government | 302,199 | 345,681 | 372,742 | 3.93 | ||
| Defense | 129,207 | 146,268 | 127,247 | 1.66 | ||
| Public order and safety’ | 136,232 | 150,045 | 455,985 | 1.71 | ||
| Economic affairs | 486,799 | 381,578 | 164,865 | 4.34 | ||
| Environmental protection | 11,304 | 11,333 | 11,189 | 0.13 | ||
| Housing and community amenities | 62,551 | 62,956 | 112,636 | 0.72 | ||
| Health | 56,606 | 61,841 | 97,525 | 0.70 | ||
| Recreation, culture and religion | 8,927 | 8,400 | 6,086 | 0.10 | ||
| Education | 325,477 | 412,455 | 439,187 | 4.69 | ||
| Social protection | 83,844 | 99,147 | 136,820 | 1.13 | ||
| Total expenditures | 2,048,244 | 2,213,429 | 2,542,062 | 25.17 | ||
| Source: The National Treasury | GDP at current market prices, billion Ksh | 8,792.6 | ||||
| Expenditures from the Statements of Operations: | |||||
| BCG’s total expenditure | 2,040,015 | 2,210,651 | 2,529,249 | 25.14 | |
| Expense | 1,816,188 | 2,018,656 | 2,319,524 | 22.96 | |
| Investment in nonfinancial assets | 223,827 | 191,995 | 209,725 | 2.18 | |
| Counties ‘ total expenditure | 350,447 | 336,397 | 459,485 | 3.83 | |
| Expense | 258,947 | 259,584 | 310,501 | 2.95 | |
| Investment in nonfinancial assets | 84,888 | 66,336 | 137,557 | 0.75 | |
| 6,612 | 10,477 | 11,426 | 0.12 | ||
| Grants to general government units | 192,267 | 235,485 | 288,517 | ||
| Grants to counties | 302,199 | 345,681 | 372,742 | ||
| Consolidated BCG & LGs total expenditure (T5 .9 + T5.14 ) | 2,088,264 | 2,201,367 | 2,615,992 | 25.04 | |
| Consolidated general government total expenditure (T5.16) | 2,366,187 | 2,514,938 | 28.60 | ||
| Expense | 1,945,117 | 2,136,856 | 24.30 | ||
| Investment in nonfinancial assets | 421,070 | 378,082 | 4.30 | ||
Appendix XII. List of Officials Met During The Mission
| 1 | Mr. Albert Mwenda | TNT/BFEA | DG/BFEA |
| 2 | Mr. Samuel Kiiru | TNT/BD | Chief Economist |
| 3 | Mr. Johnson Mwangi | TNT/M&FAD | Deputy Director |
| 4 | Mr. John Njera | TNT/M&FAD | Chief Economist |
| 5 | Mr. Mukulu Musyoka | TNT/M&FAD | Economist |
| 6 | Ms. Geraldine Kyalo | TNT/M&FAD | Economist |
| 7 | Ms. Rose Malova | KNBS | Assistant Manager |
| 8 | Ms. Cynthia Mulama | KNBS | Senior Officer |
| 9 | Ms. Lucy Muraya | TNT/M&FAD | Economist |
| 10 | Dr. Lydia Ndirangu | CBK | Assistant Director |
| 11 | Mr. Nelson Rutto | CBK | Manager |
| 12 | Dr. Moses Mathu | CBK | Economist |
| 13 | Mr. Cyrus Mugo | CBK | Economist |
| 14 | Ms. Pamela Okatch | OCOB | Chief Manager, Finance & Accounts |
| 15 | Mr. Edward Wamweya | TNT/GIPE | Senior Investment Officer |
| 16 | Mr. Robert Osudi | DPS&RM | Economist |
| 17 | Mr. Chrispine Oracha | DR&RM | Accountant |
| 18 | Ms. Josephine Cherotich | DR&RM | Economist |
| 19 | Mr. Joshua Musyoka | TNT/IGFR | Economist |
| 20 | Ms. Carolyn Mwangi | TNT/M&FAD | Economist |
| 21 | Ms. Veronicah Ndegwa | TNT/M&FAD | Economist |
| 22 | Ms. Maryanne Gitimu | TNT/M&FAD | Economist |
| 23 | Ms. Beatrice Mwangi | TNT/M&FAD | Economist |
| 24 | Mr. Lucas Sagire | TNT/M&FAD | Economist |
| 25 | Ms. Miriam Musyoki | TNT/BD | Principal Budget Officer |
| 26 | Mr. Victor Onyango | TNT/BD | Principal Budget Officer |
| 27 | Mr. Peter Saitoti | TNT/M&FAD | Economist |
| 28. | Mr. Mark Mjambili | TNT/ IFMIS |
| 1 | Mr. Albert Mwenda | TNT/BFEA | DG/BFEA |
| 2 | Mr. Samuel Kiiru | TNT/BD | Chief Economist |
| 3 | Mr. Johnson Mwangi | TNT/M&FAD | Deputy Director |
| 4 | Mr. John Njera | TNT/M&FAD | Chief Economist |
| 5 | Mr. Mukulu Musyoka | TNT/M&FAD | Economist |
| 6 | Ms. Geraldine Kyalo | TNT/M&FAD | Economist |
| 7 | Ms. Rose Malova | KNBS | Assistant Manager |
| 8 | Ms. Cynthia Mulama | KNBS | Senior Officer |
| 9 | Ms. Lucy Muraya | TNT/M&FAD | Economist |
| 10 | Dr. Lydia Ndirangu | CBK | Assistant Director |
| 11 | Mr. Nelson Rutto | CBK | Manager |
| 12 | Dr. Moses Mathu | CBK | Economist |
| 13 | Mr. Cyrus Mugo | CBK | Economist |
| 14 | Ms. Pamela Okatch | OCOB | Chief Manager, Finance & Accounts |
| 15 | Mr. Edward Wamweya | TNT/GIPE | Senior Investment Officer |
| 16 | Mr. Robert Osudi | DPS&RM | Economist |
| 17 | Mr. Chrispine Oracha | DR&RM | Accountant |
| 18 | Ms. Josephine Cherotich | DR&RM | Economist |
| 19 | Mr. Joshua Musyoka | TNT/IGFR | Economist |
| 20 | Ms. Carolyn Mwangi | TNT/M&FAD | Economist |
| 21 | Ms. Veronicah Ndegwa | TNT/M&FAD | Economist |
| 22 | Ms. Maryanne Gitimu | TNT/M&FAD | Economist |
| 23 | Ms. Beatrice Mwangi | TNT/M&FAD | Economist |
| 24 | Mr. Lucas Sagire | TNT/M&FAD | Economist |
| 25 | Ms. Miriam Musyoki | TNT/BD | Principal Budget Officer |
| 26 | Mr. Victor Onyango | TNT/BD | Principal Budget Officer |
| 27 | Mr. Peter Saitoti | TNT/M&FAD | Economist |
| 28. | Mr. Mark Mjambili | TNT/ IFMIS |
See Appendix XII.
The KNBS is responsible for submitting annual GFS data for publishing in the IMF’s GFSY.
The TNT is responsible for submitting quarterly GFS data to the IMF’s ICS data base
These two tables might very well confuse the users of GFS data as they are presented now.
This means that quarterly BCG’s debt data need to be classified more precisely in the line of the requirement of the PSDS questionnaire (maturity, short and long term, and debt securities versus loans).
As noted earlier, KNBS is responsible for submitting the GFS data for publishing in IMF’s GFSY including Table 6 on the government balance sheet.
Defined as that the sector mostly financed by taxation.
Expenditure by COFOG = Expenses + Investment in nonfinancial assets.
