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Support National Treasury in revisiting the Standard Chart of Accounts (SCOA) and building-related in-country capacity at national and in selected counties.

Client: National Treasury (funded by UNICEF/UN WOMEN)

Year: 2019 -2020

Partners: PWC Kenya

The National Treasury sought to update the SCOA with a view to enhancing its effectiveness in budgeting and accountability of resources as well as enhance monitoring and budget analysis.

This was an advisory assignment providing technical support to the government in updating the SCOA, ensuring it supports effective reporting and is responsive to various IT applications. Capacity building is a key tenet in the delivery of this assignment. 

Key areas of support included;

  1. Incorporating programme based budgeting 
  2. Migration to accrual basis of accounting 
  3. Revision of the SCOA user guide 
  4. Upgrade to GFSM 2014 
  5. Harmonizing budget and financial reports 
  6. Recommendations to enhance the ICT capabilities 
  7. Clarifying the classifications of expenditure, and 
  8. Clarifying the classification and treatment of AIA.
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