Kenya IFMIS audit: findings and current status
- Auditor
- Office of the Auditor-General, Kenya
- Report date
- 28 November 2016
- Subject
- Integrated Financial Management Information System effectiveness
- Contractor
- Multiple software, infrastructure and support vendors
- Status
- partly resolved
- Last checked
- 19 October 2026
What the audit found
The review covered July 2010 to June 2014 and examined application controls, configuration, infrastructure, vendor contracts and user adoption across counties and ministries, departments and agencies 1.
The audit recorded a common chart of accounts, activated payment processes and a real-time link with the Central Bank payment system. It found that key financial statements were still compiled manually and that core functions were not fully integrated with external systems 1.
The report found no operating disaster-recovery site at the audit date, incomplete asset records, gaps in data-centre controls and weaknesses in project risk and quality management 1.
The official response
The audit report acknowledges cooperation from the National Treasury IFMIS team. It does not present a separate consolidated management-response chapter in the published report reviewed for this page 1.
The Treasury's current IFMIS page describes the system as operating at national and county levels. It records current integrations with the Kenya Revenue Authority and Central Bank and lists training, help-desk and e-procurement functions 3.
Parliament
No parliamentary committee report deciding the 2016 effectiveness findings was identified in the official sources reviewed as of 19 October 2026. The report was published by the Auditor-General under the office's public-audit mandate 1,2.
Follow-up audits and recommendations
The 2016 report recommended work on governance, risk, quality management, user support, system functions, integration, business continuity, infrastructure, security and vendor management 1.
The Treasury page shows that IFMIS remained in use and identifies integrations and support functions that overlap with areas covered by the audit. It does not provide a recommendation-by-recommendation closure table for the 2016 report 3.
Courts, tribunals and investigations
No court judgment on the Auditor-General's 2016 IFMIS effectiveness findings was identified in the official sources reviewed as of 19 October 2026. This page does not infer criminal conduct from control or governance findings.
Where it stands now
IFMIS remains an Oracle-based government financial-management system used by national and county bodies. The Treasury states that it supports budgeting, procurement, reporting and direct payments through Central Bank links 3.
The public sources reviewed do not provide one official tracker closing every 2016 recommendation. The status is recorded as partly resolved to distinguish continued operation and later functionality from verified closure of the whole recommendation set.
Timeline
| Date | Event |
|---|---|
| 1998 to 2003 | Development began and ministry deployment started 1. |
| April 2010 | Government began planning shared IT services and IFMIS re-engineering 1. |
| July 2010 to June 2014 | Period covered by the effectiveness audit 1. |
| 28 November 2016 | The Auditor-General dated the published report 1. |
| 19 October 2026 | The Treasury still described IFMIS as operating nationally and in counties 3. |
Common questions
Did the audit say IFMIS had no working functions?
No. It recorded working budget, payment and Central Bank links as well as gaps in other functions and controls 1.
Is IFMIS still operating?
Yes. The National Treasury's current page describes continued national and county use 3.
Were all recommendations closed?
No single official closure table for every 2016 recommendation was found in the reviewed sources.
Audit cases move on. Each page shows the date we last checked it. Spotted an error or a newer official record? Email [email protected] with the official link.
Sources
- Office of the Auditor-General, Kenya: IFMIS Effectiveness Audit Report (28 November 2016)
- Office of the Auditor-General, Kenya: Special Audit Reports index
- National Treasury, Kenya: Integrated Financial Management System
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