KENYAReport on Data Quality Assessment for Public Sector Debt StatisticsMission APRIL2026 Prepared ByDavid Bailey(mission chief) and Naoto Osawa Authoring Department: Statistics Department DISCLAIMER “The contents of this document constitute technical advice provided by the staff of the InternationalMonetary Fund to the authorities of Kenya (the "CD recipient") in response to their request for technicalassistance. This document (in whole or in part) or summaries thereof may be disclosed by the IMF to theIMF Executive Director for Kenya, to other IMF Executive Directors and members of their staff, as well asto other agencies or instrumentalities of the CD recipient, and upon their request, to World Bank staff, and PARTNERS Table of Contents Acronyms and Abbreviations .................................................................................................................... 2 Background .......................................................................................................................................... 3Summary Findings and Recommendations......................................................................................... 4Priority Recommendations................................................................................................................... 7 A.Prerequisites of Quality.......................................................................................................................... 12B.Assurances of Integrity .......................................................................................................................... 15C.Methodological Soundness.................................................................................................................... 16D.Accuracy and Reliability......................................................................................................................... 20E.Serviceability .......................................................................................................................................... 23 Appendices ................................................................................................................................................ 26 Appendix I. Officials met during the Mission ............................................................................................... 26Appendix II. Users’ Survey Results............................................................................................................. 28Appendix III. Standardized Debt tables for Reporting PSDS...................................................................... 32Appendix IV. Authorities Response to Assessment Report........................................................................ 34 Acronyms and Abbreviations AGDAccountant General’s Desk (of the NT)BCGBudgetary Central GovernmentCBKCentral Bank of KenyaCS MeridianCommonwealth Secretariat’s Merdian System for Debt Management and RecordingDQAFIMF’s Data Quality Assessment FrameworkDSADebt Sustainability Analysise-GDDSIMF’s Enhanced General Data Dissemination SystemGFSGovernment Finance StatisticsGFSM 2014Government Finance Statistics Manual 2014GIPEGovernment Investment and Public Enterprises Department (of the NT)IFMISIntegrated Financial Management Information SystemKNBSKenya National Bureau of StatisticsNSDPNational Summary Data Page (under IMF’s e-GDDS)NTThe National Treasury and Economic Planning of KenyaOAGOffice of the Auditor GeneralOCOBOffice of the Controller of BudgetPDMOPublic Debt Management Office (of the NT)PFMPublic Finance Management (Act or Regulation)PPPsPublic-Private PartnershipsPSDSPublic Sector Debt StatisticsPSDSG 2013Public Sector Debt Statistics: Guide for Users and Compilers 2013QPSDJoint IMF-World Bank Quarterly Public Sector Debt Statistics DatabaseSDDSIMF’s Special Data Dissemination StandardTWGTechnical Working Group Overall Assessment Background 1.This report provides an assessment of the data quality of the public sector debt statisticsof Kenya.The assessment has been conducted against theIMF’s Data Quality Assessment Framework(DQAF) for Public Sector Debt Statistics (PSDS) 2024.The DQAF lays out internationally acceptedpractices in statistics, ranging from good governance in data-producing agencies to specific practices in 2.The mission was undertaken under the auspices of a two-year project to strengthen thequality of public sector debt statistics in select African countries.The project is funded by theGovernment of Japan through the Japan Administered Account for Selected IMF Activities (JSA). The 3.This report is based on information provided prior to and during a mission from July 23 to 29, 2025, as well as publicly available information.The agencies compiling the datasetsassessed in this report are the National Treasury and Economic Planning (NT), the Central Bank of 4.Kenya’s public debt is considered sustainable but remain at high risk of debt di




