Fiscal Decentralization Unit/Division

The Fiscal Decentralization Unit (FDU) which is part of the structure of the Ministry of Finance & Development Planning, since 2014, is supervised by the Deputy Minister of Fiscal Affairs. The UNIT was part of the Ministry of Finance & Development Planning new structures during the course of the establishment of the Ministry in 2013 by the Legislative enactment. The UNIT which is headed by a Director, is responsible to support the Intergovernmental Fiscal Framework aimed at providing a comprehensive framework for the long-term development of intergovernmental fiscal arrangements, including the assignment of expenditure responsibilities, revenue responsibilities, intergovernmental transfers, coordinating the county development funds and the social development funds, the county treasury framework and working with institutions responsible for decentralization and those institutional arrangements that entails participatory governance.

i. Structure, Staffing and Location
The structure of the UNIT is unique and well organized to meet the demand of public financial governance. The Unit staffs include a Director, an Assistant Director two senior Financial Analyst, two Financial Analysts (Vacant) one Senior Treasury Officer (Vacant), one Administrative Assistant (Vacant) and one Staff Assistant. Currently, the Unit is under staff with only three staffs: Director, Asst. Director and Staff Assistant. The Vacancies have not been filled by management.

II. Major Achievements and Impacts
The Fiscal Decentralization Unit has made the following major achievements and impacts during the period under review:

i. County Treasury Framework: Spending Entities
The Fiscal Decentralization Unit (FDU) has made a significant impact by working with senior management to ensure the next phase of the county treasury framework is put into perspective. The Unit is working with other stakeholders to ensure this impact is felt in the counties. The second phase of the county treasury framework entails spending entities that will do public financial business in the counties: