Public financeGazette notice
Gazette Notice No. 12835 of 2025
The Commission on Revenue Allocation issues standards and guidelines for integrated county revenue management systems across all 47 County Governments.
Official PDF · 0.5 MB
Whole issue, from Kenya Law. This notice starts on printed page 6151.
AI-extractedAgreement between models, not verified accuracy.
Schedule 351 rows
Rows 201 to 351 of 351.
| Role | Responsibility |
|---|---|
| Project Manager | Oversee migration timeline, scope, and resources. |
| Audit/QA Team | Independently verify migration quality and compliance. |
| Commission on Revenue Allocation | Offer Technical Capacity Assistance |
| Risk | Potential Impact | Mitigation |
|---|---|---|
| Data loss during migration | Missing or incomplete records | Multiple backups; trial runs; reconciliation checks |
| Incomplete SCOA mapping | Reporting and IFMIS errors | Pre-validation of mappings; enforce SCOA codes |
| Extended downtime | Service disruption | Plan migration window; define fallback plan |
| User resistance | Continued use of old processes | Early training; user participation in migration |
| Privacy breach | Legal penalties | Secure handling; role-based access; encryption |
| Phase | Key Activities | Deliverables | Linked FR/TR |
|---|---|---|---|
| Readiness Assessment | Assess current processes, systems, skills, and stakeholder perceptions. | Readiness report; stakeholder mapping | TR.47 |
| Communication Planning | Develop strategy, key messages, channels, and timeline. | Communication plan; briefing materials | TR.35 |
| Stakeholder Engagement | Meetings with user groups, management, oversight bodies. | Engagement logs; feedback matrix | FR.1; FR.38 |
| Impact Analysis | Identify process and role changes; KPIs affected. | Change impact report | TR.47 |
| Resistance Management | Identify potential resistance; plan mitigation. | Resistance plan | TR.47 |
| Change Champion Network | Appoint departmental champions to support adoption. | Champion roster; role descriptions | TR.47 |
| Training Type | Target Audience | Objectives | Responsibility | Delivery Method | Duration | Linked FR/TR |
|---|---|---|---|---|---|---|
| System Overview | Executive leadership; managers | Understand system purpose, benefits, governance | TNT | Workshop/Briefing | 0.5 day | FR.1–FR.3; TR.47 |
| Functional User Training | Revenue and finance officers; enforcement staff | Operate modules for billing, receipting, reconciliation, enforcement | TNT | Hands-on workshops | 2–3 days | FR.20–FR.32 |
| Technical/Admin Training | ICT and system administrators | Manage users, roles, configurations, integrations, backups, security | CG, TNT | Lab sessions | 3–5 days | TR.9–TR.24; TR.36 |
| Integration Training | ICT and finance integration staff | Manage IFMIS, SCOA, payment and registry integrations | Practical configuration sessions | 2 days | FR.14; TR.13–TR.17 | |
| Security and Compliance Training | All users | Data security, privacy laws, role-based controls | E-learning/Interactive | 1 day | TR.18–TR.22 | |
| Reporting and Analytics Training | Management; Mand E; finance teams | Generate statutory and management reports, dashboards, analytics | Workshop | 1 day | FR.43–FR.48; TR.38–TR.40 | |
| DR/BCP Training | ICT and operations staff | DR drills, backup restores, continuity processes | Simulation | 0.5–1 day | TR.33–TR.37 | |
| Change Champion Coaching | Change champions | Support peer adoption; escalate feedback | Peer coaching | Ongoing | TR.47 |
| Category | Description | Frequency | Linked FR/TR |
|---|---|---|---|
| Statutory and Financial Reports | Legally required; SCOA-coded; IFMIS-compatible | Monthly/Quarterly/Annual | FR.44; TR.13 |
| Management and Operational Reports | Support internal decision-making | Daily/Weekly/Monthly | FR.43; TR.38 |
| Debt and Enforcement Reports | Track arrears, payment plans, enforcement actions | Weekly/Monthly | FR.29–FR.33; TR.29–TR.31 |
| GIS and Asset Reports | Spatial insights for revenue assets | Monthly/Quarterly | FR.16; FR.48; TR.28 |
| Analytical and Forecasting Reports | Predictive insights for planning | Quarterly/Annual | TR.39; TR.40 |
| Ref No. | Report Name | Description and Purpose | Frequency | Format | Linked FR/TR |
|---|---|---|---|---|---|
| SR.1 | County Revenue Summary | Consolidated revenue by stream, ward, SCOA code; IFMIS-ready. | Monthly | PDF; XLSX; SCOA CSV | FR.44; TR.13 |
| SR.2 | Daily Collections Report | Daily revenue by stream, collector, payment channel. | Daily | PDF; XLSX | FR.43; FR.25 |
| SR.3 | Bank and Channel Reconciliation Report | Matches transactions to bank/mobile money; flags exceptions. | Daily | PDF; XLSX | FR.25; TR.15 |
| SR.4 | SCOA Export File | SCOA-coded export for IFMIS posting. | Monthly | SCOA CSV | FR.44; TR.13 |
| SR.5 | Arrears Aging Report | Outstanding balances by age buckets. | Monthly | PDF; XLSX | FR.29; TR.39 |
| SR.6 | Payment Plan Compliance Report | Lists payment plans, instalments, defaults. | Weekly | PDF; XLSX | FR.30 |
| SR.7 | Enforcement Action Register | All enforcement cases, GPS-stamped actions, outcomes. | Monthly | PDF; XLSX | FR.32; TR.29 |
| SR.8 | Waivers and Exemptions Report | Approved waivers/exemptions with details. | Monthly | PDF; XLSX | FR.18 |
| SR.9 | Top Revenue Sources | Ranked streams/accounts with trends. | Monthly | PDF; XLSX | FR.19; TR.39 |
| SR.10 | Revenue vs Target Performance | Actual vs target collections by stream/ward. | Monthly | PDF; XLSX | FR.19; TR.39 |
| SR.11 | Licence and Permit Register | All licences/permits: active, expired, pending. | Monthly | PDF; XLSX | FR.20–FR.22 |
| SR.12 | Asset Revenue Report | Revenue from county assets. | Quarterly | PDF; XLSX | FR.15 |
| SR.13 | GIS Asset Map and Revenue Overlay | Map assets/revenue sources with collections data. | Quarterly | PDF; GIS Shapefile | FR.16; FR.48 |
| SR.14 | Transaction Audit Report | All transactions with user/timestamp/action. | Monthly | PDF; XLSX | FR.49; TR.15 |
| SR.15 | Configuration Change Audit | All config changes (tariffs, SCOA, roles). | Monthly | PDF; XLSX | FR.42; TR.41 |
| SR.16 | Security Incident Report | Failed logins, access violations, resolved vulnerabilities. | Quarterly | TR.18–TR.21 | |
| SR.17 | Revenue Forecast Report | Predictive revenue per stream/ward. | Quarterly | PDF; XLSX | TR.40 |
| SR.18 | DR/BCP Test Report | DR and BCP test results. | Bi-Annual | TR.33–TR.35 | |
| SR.19 | Public Transparency Report | Non-confidential summary for public release. | Quarterly | PDF; Web | FR.38; TR.39 |
| SR.20 | Collector Performance Report | Collections per collector/agent; efficiency metrics. | Monthly | PDF; XLSX | FR.35 |
| Role | Responsibility |
|---|---|
| County Government (Data Owner) | Legal ownership of ICRMS data within its jurisdiction. |
| National Implementing Agency (Central System-National Treasury) | Ownership of central repository and inter-county integration data. |
| ICT Unit | Technical custodian of databases, backups, and recovery operations. |
| Revenue Department | Custodian of taxpayer and transaction records; enforces SCOA compliance. |
| Data Protection Officer | Ensures compliance with data protection laws and privacy policies. |
| Internal Audit | Verifies governance controls and data accuracy. |
| Classification | Description | Examples |
|---|---|---|
| Public | Accessible without restriction. | Aggregated revenue reports |
| Internal | For internal staff use only. | Operational dashboards |
| Confidential | Restricted to authorised roles. | Taxpayer profiles; SCOA codes |
| Restricted | Highest sensitivity. | Encryption keys; investigation records |
| Standard | Requirement | Linked FR/TR |
|---|---|---|
| Accuracy | Records must match source documents. | FR.6; FR.7; TR.44 |
| Completeness | Mandatory fields enforced; no nulls where not permitted. | TR.44 |
| Consistency | Standard formats for dates, SCOA codes, IDs. | FR.14; TR.13 |
| Timeliness | Updates in real or near-real time. | TR.26 |
| Integrity | Maintain referential integrity across related datasets. | FR.1; FR.2 |
| Control Area | Requirement | Linked FR/TR |
|---|---|---|
| Audit Trails | Immutable logs for all create/update/delete actions. | FR.49; TR.15 |
| SCOA Compliance | All transactions SCOA-coded. | FR.14; TR.13 |
| Source Documentation | All records linked to scanned/uploaded documents. | FR.3 |
| Version Control | Maintain history of tariffs, SCOA updates, configuration changes. | FR.12; TR.41 |
| Retrieval and Search | Multi-criteria search for any record. | FR.8 |
| Term | Definition |
|---|---|
| Access Control | The process of granting or denying requests to obtain and use information and system services, managed via Role-Based Access Control (RBAC) and Attribute-Based Access Control (ABAC). |
| Ad-hoc Report | A report created on demand to meet specific information needs outside scheduled reporting. |
| API (Application Programming Interface) | Protocols and tools that enable communication between systems. |
| Audit Trail | A secure, chronological record of all system activities showing the user, action, and time. |
| Business Continuity Plan (BCP) | Documented procedures to ensure continued operations during and after a disruption. |
| Cutover | The planned process of switching operations from a legacy system to a new system. |
| Customer Ledger | A detailed account record showing all transactions, charges, payments, and balances for a taxpayer. |
| Data Cleansing | Detecting and correcting (or removing) corrupt, inaccurate, or incomplete data. |
| Data Protection Impact Assessment (DPIA) | An assessment to identify and minimise data protection risks. |
| Disaster Recovery (DR) | Strategies and procedures to restore IT systems, applications, and data after a disruption. |
| End-of-Day (EoD) Process | Daily procedure of closing financial transactions, reconciling, and locking entries. |
| End-of-Month (EoM) Process | Monthly closing procedure to roll forward balances, age debt, and lock the period. |
| End-of-Year (EoY) Process | Annual closing procedure for the fiscal year, carrying forward balances and archiving. |
| Failover | Automatic switching to a standby system when the primary fails. |
| Finance Act | Legislation outlining revenue streams, rates, and penalties for a fiscal year. |
| Geographic Information System (GIS) | A system for capturing, storing, analysing, and displaying spatial or geographic data. |
| Hypercare Period | Intensive vendor and project team support immediately after go-live. |
| Immutable Log | A log file that cannot be altered or deleted, ensuring audit integrity. |
| Integration Test | Verification that separate system components work together as intended. |
| Maker-Checker Control | A control where one user initiates a process and another approves it. |
| Multi-Factor Authentication (MFA) | A security measure requiring more than one verification method for login. |
| Multi-Tenancy | Architecture where one system instance serves multiple clients with data segregation. |
| Parametric Configuration | Configure system behaviour through parameters without changing code. |
| Payment Channel | Method used to process payments, such as mobile money, EFT, USSD, or POS. |
| Reconciliation | Matching system records to bank or payment provider records to ensure accuracy. |
| Recovery Point Objective (RPO) | Maximum acceptable amount of data loss measured in time. |
| Recovery Time Objective (RTO) | Maximum acceptable time to restore services after a disruption. |
| Standard Chart of Accounts (SCOA) | Uniform coding framework for government accounting. |
| Tamper-Evident | Feature that shows when an attempt has been made to alter data or logs. |
| Transaction Ledger | Record of all transactions for a specific revenue stream, with SCOA coding. |
| Version Control | System that records changes to files or configurations and allows rollback. |
| Acronym | Full Form |
|---|---|
| ABAC | Attribute-Based Access Control |
| API | Application Programming Interface |
| BCP | Business Continuity Plan |
| BRS | Business Registration Service |
| CEC | County Executive Committee |
| CoG | Council of Governors |
| CRA | Commission on Revenue Allocation |
| CSV | Comma-Separated Values |
| DPIA | Data Protection Impact Assessment |
| DR | Disaster Recovery |
| EoD | End-of-Day |
| EoM | End-of-Month |
| EoY | End-of-Year |
| ELK | Elasticsearch, Logstash, Kibana |
| FR | Functional Requirement |
| GEA | Government Enterprise Architecture |
| GIF | Government Interoperability Framework |
| GIS | Geographic Information System |
| HMIS | Health Management Information System |
| ICT | Information and Communication Technology |
| ICRMS | Integrated County Revenue Management System |
| ID | Identification |
| IFMIS | Integrated Financial Management Information System |
| IBEC | Intergovernmental Budget and Economic Council |
| IPRS | Integrated Population Registration System |
| JSON | JavaScript Object Notation |
| KPI | Key Performance Indicator |
| KRA | Kenya Revenue Authority |
| LTS | Long-Term Support |
| MFA | Multi-Factor Authentication |
| NTSA | National Transport and Safety Authority |
| OCOB | Office of the Controller of Budget |
| OTP | One-Time Password |
| Portable Document Format | |
| PFM | Public Finance Management |
| POS | Point of Sale |
| RBAC | Role-Based Access Control |
| RPO | Recovery Point Objective |
| RTO | Recovery Time Objective |
| SAML | Security Assertion Markup Language |
| SAST | Static Application Security Testing |
| SCOA | Standard Chart of Accounts |
| SLA | Service Level Agreement |
| SSO | Single Sign-On |
| TR | Technical Requirement |
| TCO | Total Cost of Ownership |
| TLS | Transport Layer Security |
| UAT | User Acceptance Testing |
| UPS | Uninterruptible Power Supply |
| USSD | Unstructured Supplementary Service Data |
| UUID | Universal Unique Identifier |
| VAT | Value Added Tax |
| XML | Extensible Markup Language |
Filed under: Public finance, 2025 · September 2025 · Vol. CXXVII No. 191