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When the story of rather alarming and obviously strange budget execution reports annexed to the Kiambu County audited financial statements first broke out, it was greeted with a chorus of condemnation.
But this din of recriminations masked deep questions about the much touted Integrated Financial Management Information System (IFMIS), the budget approval processes, the audit processes, and quick trigger condemnation that has come to characterize any analysis of counties. I shall examine each of these in turn. First, what is the matter with IFMIS?
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