INTEGRATED FINANCIAL MANAGEMENT INFORMATION SYSTEM (IFMIS)

IMPLEMENTATION IN KENYA

LAWRENCE WAKAMORI WAMBU

BUS-1-8540-3/2013

A Seminar Paper Submitted In Partial Fulfillment of the Requirement for Bachelor in

Business Administration Option of Kenya Methodist University

November 2015
 TABLE OF CONTENTS

TABLE OF CONTENTS ............................................................................................................. ii

LIST OF ABBREVIATIONS AND ACRONYMS ................................................................... iii
ABSTRACT .................................................................................................................................. iv
CHAPTER ONE ....................................................................................................................................... 1
1.0 Introduction ........................................................................................................................................ 1
1.1 History of the Integrated Financial Management System –Kenya ........................................ 1
1.2 IFMIS Re-engineering in 2011........................................................................................................ 7
1.3 IFMIS Re-engineering Strategic Plan 2013-2018 ..................................................................... 10
1.4 Organizational Structure for IFMIS Re-Engineering ....................................................... 10
CHAPTER TWO ................................................................................................................................... 12
2.0 IFMIS Implementation in Other Countries .............................................................................. 12
2.1 The case of Slovak Republic .......................................................................................................... 12
2.3 The Case of Uganda ........................................................................................................................ 13
2.4 Benefits of using the IFMIS system ............................................................................................. 14
2.5 Challenges of IFMIS Implementation ................................................................................. 15
2.5.1 Institutional Challenges ..................................................................................................... 15
2.5.1 Political Challenges ...................................................................................................................... 16
2.5.2 Technical Challenges ......................................................................................................... 17
CHAPTER THREE .................................................................................................................... 18
3.0 Recommendations ................................................................................................................. 18
REFERENCES ............................................................................................................................ 20

ii
 LIST OF ABBREVIATIONS AND ACRONYMS

CoA - Chart of Accounts

CPF - Comprehensive Project Framework

CRA - Commission on Revenue Allocation

DFID - Department for International Development

DIIU - Departmental IFMIS Implementation Unit

ERP - Enterprise Resource Planning

GoK - Government of Kenya

IAS - International Accreditation Service

ICT - information and communications technology

IFMIS - Integrated Financial Management Systems

IFRS - International Financial Reporting Standards

P2B - Plan to Budget

PFM - Public Financial Management

PFMR - Public Financial Management Reforms

PPOA - Public Procurement Oversight Authority

SCOA - Single Chart of Accounts

TCI - Technical Committee on IFMIS

iii
 ABSTRACT

The Government of Kenya’s IFMIS is an Enterprise Resource Planning (ERP) Software. ERP

applications are large-scale computer software and hardware systems that attempt to integrate all

data and processes of an organization into a unified system housed in a centralized database which

is accessed through a secure network. ERPs have capabilities for handling enterprise wide business

processes ranging from functions such as manufacturing, logistics, distribution, inventory,

shipping, invoicing, and accounting. They can also aid in the control of business activities like

sales, marketing, quality control, and human resource management. ERP functionalities are

managed through a system of modules, which allows for flexibility in implementing various

functions. This not only plays an important role in streamlining the efficiency and effectiveness in

the management of public financial resources, but further contributes to fighting corruption

through the promotion of greater comprehensiveness and transparency of information across

government institutions.

iv
 CHAPTER ONE

1.0 Introduction

The introduction of Integrated Financial Management Systems (IFMIS) has become a core

component of financial reforms to promote efficiency, security of data management and

comprehensive financial reporting. IFMIS provide an integrated computerized financial package

to enhance the effectiveness and transparency of public resource management by computerizing

the budget management and accounting system for a government. It consists of several core sub-

systems which plan, process and report on the use of public resources. The scope and functionality

of IFMIS can vary across countries, but sub-systems normally include accounting, budgeting, cash

management, debt management and related core treasury systems. In addition to these core

subsystems, some countries have chosen to expand their IFMIS with non-core sub-systems such

as tax administration, procurement management, asset management, human resource and pay roll

systems, pension and social security systems and other possible areas seen as supporting the core

modules (Chêne, 2014).

1.1 History of the Integrated Financial Management System –Kenya

In 1996 the GoK, through the Accountant General’s Department undertook an in-depth analysis

of financial management and audit, people management and organisation and financial

management information systems in the government, and established the way forward in

addressing the financial management problems in government.The Accountant General’s

Department developed a project proposal for IFMIS emphasizing the need to address the problems

that had been identified which included:

1
1. Poor record management

2. Untimely presentation of financial reports

3. Poor accountability of financial resources

4. Lack of proper audit trail

5. Enhanced transparency and accountability

6. Improved efficiency

The development of an IFMIS commenced with diagnostic reviews to identify issues and problems

of finance and accounting in GoK. This review was carried out in three phases. The first two phases

were undertaken between 1997 and 2000. In 1997, DFID provided some development assistance

to GoK for “Strengthening Government Finance and Accounting Functions”. This was carried out

in two phases which concentrated on team building and investigating the issues, problems,

deficiencies and needs. Subsequently, a Comprehensive Project Framework (CPF) was developed.

The DFID CPF set out to improve the performance of GoK finance and accounting functions,

especially in financial management control and audit, financial management information system

and people management and organizations. Specifically, the following issues had been identified

in relation to PFM issues in GoK:

1. Accountability and transparency is poor

2. Irregular payments are significant

3. Outstanding bills to suppliers have escalated

4. AIE holders lack up to date and accurate information for effectively monitoring and controlling

expenditures

5. Revenue streams are poorly identified and collection rates are low

2
6. Mobilisation of donor funds is poor, causing delays in implementing projects

7. Donors lack confidence in existing systems

8. Current emphasis is on monitoring inputs rather than outputs

9. There is no objective or effective mechanism for disseminating budgets to the district level

10. GoK proposes to move to a modified accrual basis of accounting

11. Motivation, morale, compliance and enforcement are all low

IFMIS implementation in Kenya commenced in 2003, originating from gaps and weaknesses

within the SIBET system that was in use at the time. It was felt that there was need to introduce

different modules comprising of Accounting, Revenue management, and Asset management

among others, and the establishment of interfaces with the Central Bank payment information

system, Kenya Revenue Authority and the Ministry of State for Public Service for payroll and

human resource management modules. The GoK therefore procured an integrated financial

computer package, Oracle Government Financials for the Public Sector by State Informatics Ltd

of Mauritius and Simba Technology Ltd of Kenya. The GoK Strategy to Revitalize Public

Financial Management, by the PFM Reform Coordination Unit at the Ministry of Finance in 2006

recognized IFMIS contribution to the six PFM reform pillars to improve the government’s

capability and systems to utilize public financial resources towards Economic Recovery Strategy

(ERS) for Wealth and Employment Creation (GoK, 2014).

In 2006, the Ministry of Finance sought to procure the services of a consultant to undertake a

diagnostic review of the Integrated Financial Management Information system. A Contract was

given to M/S Information Technology Associates Limited for provision of consultancy services to

the IFMIS project in January 2007 for 20 weeks. This contract was to perform a situational analysis

3
of the extent of implementation of IFMIS and prepare an action plan and recommendations for fast

tracking IFMIS implementation.

This consultancy established the following:

1. General Ledger – rolled out to 24 out of the 43 accounting units.

2. Purchase Order and Accounts Payable modules – rolled out in 24 out of 43 accounting units

3. Budget module set up but was not in use due to an inadequate SCOA structure and inability to

produce printed estimates in a format acceptable to the users, especially reflecting personnel

details. This led to the development of an in-house budget system.

4. Cash management module was initially set up in 2006 but did not go beyond testing. The local

supplier had no experience in implementing this module.

5. The financial analyser module had not been set up, and this was attributable to lack of

understanding of its functionalities.

6. Hardware procured was not aligned to IFMIS requirements, and were allocated to ministries

for non-IFMIS use. The report made recommendations that GITS should take over the

management of acquisition, installation and support of all IFMIS hardware

7. Lack of installation of data recovery hardware for IFMIS operations

8. Insufficient capacity building on sun solaris in IFMIS

9. It was unlikely that customized manuals could be produced without being derived from an

output of business re-engineering. The report recommended that detained documentation of

business processes for each functional area be undertaken and used as the basis for customized

user manuals

4
10. The business process re-engineering was also useful to identify areas that require policy, legal

and procedural authorization

11. The location of the IFMIS office in the AGD gave the perception that IFMIS is an accounting

project. The report recommended that each of the project components, eg budget, GITS,

procurement oversight authority, accountant general, internal auditor general and controller

and auditor general should establish office facilities to support their respective modules.

It was therefore recommended that an IFMIS project charter be developed that would guide the re-

engineering of business processes, and a comprehensive management and technical infrastructure

be established to support IFMIS deployment. Identification of systems to be integrated with the

IFMIS was also recommended. The manual processes were also prone to long bureaucratic steps

that often delayed transaction processing and payments, and led to opportunities for

mismanagement of public funds due to the various approvals required. Only three IFMIS financial

modules were implemented by 2010, namely the General Ledger, Accounts Payables and Purchase

Order. Though these modules had been rolled out, they had been partly implemented with

considerable reliance on manual processes.With only three financial modules in operation by 2010,

public financial management (PFM) in Kenya relied almost exclusively on manual processes

(including expenditure approval and bank reconciliation processes) which undermined the security

and integrity of PFM (GoK, 2014).

In addition, the three modules were separately managed and implemented by respective

departments at the then Ministry of Finance in a silo based framework. This framework

exacerbated the already precarious status due to the independent modular management approach

5
restricted to distinct officers operating the system without due cognisance to the integrated nature

of their operations.

At the same time, not all PFM disciplines used the system. In view of the fact that only the three

modules above were in operation, only accountants and procurement officers operated the

system. Finance/budget officers, and accounting officers in charge of their ministries did not have

access or use of the system.

During this time, the Ministry of Finance was operating two distinctly different Charts of Accounts

– one for budget preparation and one for budget execution. The process of translating between the

two codification structures for purposes of expenditure was manual and prone to errors. At the

same time, the Public Sector Budgeting module could not handle budgeting and reporting. This

latter problem led to the development of a separate stand-alone programme for budgeting

developed under an MSQL programme which could not be integrated with the IFMIS. Financial

reporting on budget and expenditures was thus highly manual and difficult to implement.

Other problems prior to IFMIS Re-engineering included frequent system shutdown due to lack of

professional support and inefficient infrastructure, limited coordination among user departments,

insufficient networking, insufficient strategic focus, limited system ownership and less than

optimal human resource development to support system users. Various source systems such as

debt management, pensions and payroll that should have provided vital information to support the

IFMIS and enhance its reporting capabilities existed independently, with no integration framework

in place (GoK, 2014).

6
Due to these system challenges, users and beneficiaries of the system were often frustrated with

its use. The IFMIS system acquired a negative perception amongst users and customers (such as

government suppliers), and was often the scapegoat for general government inefficiencies with

regards to payment processing and transacting and created avenues for corruption. This therefore

led to calls for the re-engineering of IFMIS to reverse this trend and introduce a full cycle end-to-

end integrated approach for better financial service delivery to citizens. In 2010, the Government

developed a Master Plan for IT shared services across the 42 ministries and 175 local authorities.

The government recognized that the investments in the current IFMIS must be balanced with the

requirements of the new Constitution and the need for automation. This called for an automated

budgeting system for the financial year 2011/12 (GoK, 2014).

1.2 IFMIS Re-engineering in 2011

The Re-engineering of the Integrated Financial Management Information System (IFMIS) was

initiated in 2011, and guided by the Strategic Plan for the period 2011-2013. This Strategic plans

was premised on the following components:

1. Re-engineering for Business Results: This component’s objective is to re-engineer

business processes for improved financial management.

2. Plan to Budget (P2B): This component is aimed at providing a structured framework for

development and deployment of a fully functional, automated planning and budgeting

system, aimed at improving the accuracy and efficiency in the Government’s planning and

budgeting process.

7
 3. Procure to Pay: This component is aimed at creating an end to end automated process that

starts at development of procurement plans, to the actual procurement of goods and

services, to payment of suppliers for goods or services delivered.

4. Revenue to Cash: This component is aimed at providing functionalities for collection,

recording and classification and reporting of Government revenue. It involves all activities

related to revenue and cash management from generation, collection, recording of revenue

and distribution of funds to the ministries.

5. Record to Report: This component encompasses all activities that include the updating

and maintenance of the general ledger, the reconciliation of sub ledgers to the general

ledger and closing of books. It also includes recording, control and reporting on fixed assets

at both National and County level.

6. ICT to Support: The main objective of this component is to provide the technical support

underpinning effective and efficient automation of all the IFMIS processes. ICT to Support

aims to provide the infrastructure and support required for a fully functional financial

management system.

7. Communicate to Change: This component focuses on change management, capacity

enhancement, information generation and dispersion, education and effective

communication among IFMIS stakeholders.

The IFMIS Re-engineering programme adopted a policy direction from “a modular to full cycle

end to end framework”. This approach was crucial in moving away from the silo based

implementation of modules, to an end to end integrated framework in which users would be

8
cognizant of their roles and responsibilities within the entire spectrum of public financial

management.

The programme was successful in undertaking business process reviews of all public financial

management processes. In appreciating that government protocols and procedures are often rigid

and difficult to change, this was a milestone achievement. The Business Process Reviews

facilitated a review and in some cases removal of obsolete process steps that would not be

automated.

The programme activated additional financial modules-Cash Management, Fixed Assets, and

Accounts Receivable in ten pilot ministries. The functions and operations of the existing financial

modules were also stabilized. Approval processes in transaction processing and payments were

automated in the system.

An IFMIS Academy was established to enhance capacity of IFMIS users both at the national and

county governments. The IFMIS Academy utilizes an in-classroom and online training framework

in which users can receive continuous training even while back at their offices.

A new Single Chart of Accounts (SCOA) was developed and mapped into the IFMIS. The

development of the new SCOA facilitated the consolidation of both budget and financial

information, and incorporated elements that would support programme based budgeting, and

facilitate analysis of budgets and expenditure by geography, programmes, projects and donor

facilities (GoK, 2014).

9
1.3 IFMIS Re-engineering Strategic Plan 2013-2018

The subsequent IFMIS Re-engineering Strategic Plan (2013-2018) was developed informed by the

progress of implementation and the changes in the government structure. The focus of the second

Strategic Plan was to ensure optimal use of the system in national and county governments in

contribution towards efficient and effective management of public funds. This Strategic Plan also

addresses the objectives of Public Financial Management Reforms (PFMR). This phase of

implementation is on-going, with concurrent implementation of the IFMIS Security solution. In

addition, greater emphasis has been placed on the support for the optimal utilization of all financial

modules and generation of financial reports from the system. Capacity building for IFMIS users

in national and county governments through the IFMIS Academy is on-going, with measures

initiated to transition the IFMIS training to the Kenya School of Government (GoK, 2014).

1.4 Organizational Structure for IFMIS Re-Engineering

The IFMIS Steering Committee (SCI) is the decision making organ that provides policy direction

for IFMIS Re-engineering. The Steering Committee is chaired by the Cabinet Secretary, National

Treasury, and consists of the cabinet secretary Ministry of Devolution and Planning, principal

secretary - National Treasury, principal secretary - Ministry of Information and ICT, Principal

Administrative Secretary-National Treasury, Economic Secretary, Governor – Central Bank of

Kenya, Commissioner General – Kenya Revenue Authority, Controller of Budget, Auditor

General, CRA Chairperson, Transitional Authority Chairperson, Director general - PPOA,

Director general - NIS, and the Kenya ICT Authority (GoK, 2014). The SCI provides overall policy

guidance to the re-engineering process and secures the high level commitment, setting the

10
priorities and endorsing resolutions on the direction and progress of the programme. The SCI meets

regularly to update on progress of project implementation.

The Technical Committee on IFMIS (TCI) comprises of heads of user departments at the National

Treasury. It ensures that the re-engineering IFMIS programme is implemented efficiently and

effectively and that it delivers on its desired objectives. The TCI meets as and when required.

The Departmental IFMIS Implementation Units (DIIUs) support the day to day consultative

framework for key activities of the re-engineering process. They consist of designated officers

from user departments nominated by their Heads of Departments. The DIIUs are the first point of

contact in user departments on IFMIS issues, and provide feedback on IFMIS implementation that

constantly informs business process re-engineering efforts (GoK, 2014).

11
 CHAPTER TWO

2.0 IFMIS Implementation in Other Countries

2.1 The case of Slovak Republic

IFMIS has been a success in the Slovak Republic. The main driving force in the success was the

political will though it was underpinned by some clearly defined timeframe and strategy. Some

clear comprehension of what was required by the government and the other institutions turned out

to be clear examples of what was required as well as a clear cut definition of the tools that needed

to be made use of. This system was defined, tested, configured and then switched on in a timely

manner at the start of the fiscal year. The result of this system in its basic form was enough to pay

for the money invested in less than a year of operation. In determining the effectiveness of the

system, there was a need to do need assessment. This was important to establish the functions of

the new IFMIS for the countries minis try of finance that was also to serve in other organizations

that were related to the government in a feasible manner. The requirements of the system included;

the system ought to function like a bank for all the destined users, the system should have

functionality that manages budgets, records transactions and manages financial resources, the

framework of accounting to be used was to be IAS, currently IFRS.

The Slovak IFMIS was a major achievement given the political climate as well. The

implementation process endured a change in government, but the process was not derailed because

the elected Assembly (Parliament) was committed to a new system and forced the hand of the

bureaucracy (Muigai, 2012).

12
2.2 The Case of Malawi

There has been a series of reforms in the legal and institutional framework for management of

public finances in Malawi. This system has undergone quite some reforms since the first elections

in 1994. The process of incorporating a sound system was spearheaded by sound legislations that

regulated finances, audits, and procurements which were in time for the Malawi budget process.

There are various studies that have indicated that the IFMIS system in Malawi was a success and

relatively well designed. In principle, it provides a good starting point for a sound management of

public finances (Rakner et al. 2004). For example, the World Bank’s 2003 Country Financial

Accountability Assessment for Malawi states: “When compared to most developing countries,

Malawi has a good legal and institutional framework for public sector financial management and

accountability.” (World Bank 2003). Therefore, one could expect that the formal legal and

institutional PFM framework in Malawi should provide in principle for effective fiscal and

expenditure planning, budget preparation, execution, and control in line with the priorities set in

the Malawi Poverty Reduction Strategy Paper (MPRSP) (Muigai, 2012).

2.3 The Case of Uganda

Uganda is a successful case of the implementation of the IFMIS system. There was an initial

implementation of this system that was never to be. The most recent started in 2002 and was set

up with joint World Bank financing. The system, which is based on an Oracle Financials platform,

is a good system though it has some design issues that require a system migration. In the Ugandan

case, the main problem lies in the Chart of Accounts (CoA). The Government signed off on the

CoA and the system was configured, only to discover several months later that there were several

deficiencies in the design of the CoA fields—a discovery that led to months of delays and

13
considerable cost overruns. Most CoA’s have this limitation: Once the structure is created, it is

very difficult and costly to change (Muigai, 2012).

This problem could have been easily avoided, but once the CoA was approved and the software

configured it was too late. The problem was discussed but the cost involved for a rebuild of the

system would have added more than US$6 million to the project cost. This would have meant

going back to the World Bank to negotiate an increase in funding. Rather than go back to the

donor, the system was put into operation with the defects unaltered. The Uganda IFMIS has limped

along ever since, underperforming its potential, with patches and workarounds that only serve to

decrease the efficiency of what could have been an excellent system. Some of the other problems

encountered in Uganda were common to other world systems and included; inadequate planning,

poor communication between the implementing parties, the donors and the government, little

management capacity and resources, changes in the design documents of the system, poor

implementation in trainings and unnecessary budgets.

2.4 Benefits of using the IFMIS system

The IFMIS Re-engineering has promoted transparency, accountability and responsiveness of

public financial resources. Other benefits include curtailing wasteful spending and corruption,

enhancing controls and audit procedures as well as strengthening fiscal planning and reporting.

The system also:

1. Enables efficient resource allocation mechanisms;

2. Improves management information for decision making;

3. Establishes effective links between key players in accounting and financial management;

4. Improves financial controls by availing reliable and timely financial information,

14
 5. Improves accounting, recording and reporting through timely, accurate financial data

provision;

6. Accelerates the pace / scope of economic growth;

7. Enhances development partners’ confidence.

2.5 Challenges of IFMIS Implementation

Implementing and maintaining IFMIS is a complex task that involves the Ministry of Finance and

all line ministries. There are many risks involved that go far beyond mere technological risks of

failure and deficient functionality. A 2005 IMF working paper on introducing Financial

Management Information Systems more specifically highlights a number of challenges that

explain why IFMIS projects tend to stall in developing countries (Chêne, 2014).

2.5.1 Institutional Challenges

The introduction of IFMIS involves more than the “simple” automation of public finance tasks

and processes. IFMIS imply both efficiency reforms and reforms that change existing procedures.

They should therefore be seen as an organizational reform which deeply affects work processes

and institutional arrangements governing the management of public finance. Failure to undertake

parallel reforms required by IFMIS is one of the reasons that often impede successful

implementation. A USAID practical guide on IFMIS implementation published in 2008 identifies

a series of issues that commonly accompany IFMIS reforms (Chêne, 2014);

1. Legal framework – IFMIS must be underpinned by a coherent legal framework governing

the overall public finance system.

15
 2. Business processes – IFMIS generally imply fundamental changes in operating procedures

and should be preceded by a detailed functional analysis of processes, procedures, user

profiles and requirement that the system will support.

3. Budget and account structure – Implementing IFMIS requires that many government

structures start working with common tools. For the information to be coherent, all

administrative units at national, regional and local level need to adopt a common language

in the form of unified budget classifications and charts of account. This can be a very

lengthy and cumbersome process, which for example took more than five years in Vietnam.

4. Centralised treasury operations – IFMIS reform is often accompanied by the consolidation

of all government financial resources in a single treasury account or a set of linked

accounts.

2.5.1 Political Challenges

IT reforms are perceived as complex, risky, resource intensive and requiring major procedural

changes, often involving high-level officials lacking incentives for reform. Decision makers must

be sold the idea that benefits exceed risks, while the incentive structure that may undermine

political will for reform has to be adequately assessed from the early stage of the project. Similarly,

at the agency level, it is of crucial importance for successful implementation that agencies

recognize the need for a new system (Chêne, 2014).. Change management is therefore a critical

and often neglected aspect of IFMIS reform for overcoming resistance to change from those, who

benefited from the “old” way of doing business, all the way to end users, whose work might be

profoundly altered by the new system. It is important to “sell” the reform through communication,

16
education and training, using various channels such as the media, workshops, seminars,

conferences, etc.

2.5.2 Technical Challenges

Many IFMIS projects have also failed because the basic system functionality had not been clearly

specified from the onset of the intervention. IFMIS must be carefully designed to meet agency’s

needs and functional requirements, including the accounting and financial management tasks the

system should perform. In some cases, interfaces with existing IT systems have to be created to fit

the country’s specific circumstances. As documents on the functional requirements – which will

often serve as a blueprint for later phases of the system – are difficult to rectify at a later stage, it

is of crucial importance to spend enough time on the design phase of the project (Chêne, 2014).

17
 CHAPTER THREE

3.0 Recommendations

First, the introduction of an IFMIS should be regarded as a component of a wider reform process.

These projects, therefore, should not be viewed as isolated interventions, but should be

accompanied by, and related to, other reforms in public sector financial management. It is also

necessary that the IFMIS objectives and outputs are both relevant and consistent with wider fiscal

policy reforms.

Second, the use of IFMIS needs to be accompanied by strong commitment, sufficient manpower

and financial resources, widespread internal support, and an agenda for effective change

management. Unless these are in place, the chances of success are limited.

Third, the implementation strategy both in terms of functionality and number of entities needs to

be phased. The benefits expected from the system develop only over time, and it will be necessary

to maintain interim arrangements to facilitate various aspects of financial control and reporting.

Country authorities should be prepared for a long implementation path, and one that involves

significant challenges. It will be a complex learning process for all concerned. A number of

difficulties are likely to be encountered en route, but the existence of the previously indicated three

conditions, along with resolute commitment of key stakeholders, should overcome these

difficulties and ensure success of this worthwhile reform.

18
The application of the IFMS requires a high overhead in training across all government ministries

and at different levels of staffing. This training, and the basic computer literacy training that has

to accompany it, has relied primarily on external funding. As a result training has had to be limited

to key users. This calls for budgetary allocation of the same to increase computer literacy among

the ministries’ employees.

19
 REFERENCES

Chêne,Marie (2014). The implementation of the Integrated Financial Management System

(IFMIS). A research Paper Presented to Transparency International.

Government of Kenya (2014). Implementation of IFMIS in Kenya. Nairobi: Government Printers.

Muigai, Evans (2012). The Effect of Integrated Financial Management Information Systems on
the Financial Management Of Public Sector in Kenya: A Case of the Kenyan Ministries.
An unpublished masters’ thesis presented to school of business of the University of
Nairobi.

20