REPUBLIC OF KENYA

Revised Scheme of Service

for Accountants

April, 2009

ISSUED BY THE PERMANENT SECRETARY,

MINISTRY OF STATE FOR PUBLIC SERVICE
OFFICE OF THE PRIME MINISTER
NAIROBI
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 REVISED SCHEME OF SERVICE FOR ACCOUNTANTS

1. AIMS AND OBJECTIVES OF THE SCHEME

(i) To provide for a clearly defined career structure which will attract, motivate
and retain suitably qualified Accountants in the Civil Service.

(ii) To provide for well defined job descriptions and specifications with clear
delineation of duties and responsibilities at all levels within the career
structure to enable officers understand the requirements of their job.

(iii) To establish standards for recruitment, training and advancement within the
career structure on the basis of qualifications, knowledge of the job,
experience, competence, merit and ability as reflected in work performance
and results.

(iv) To ensure appropriate career planning and succession management.

2. ADMINISTRATION AND TRAINING SCOPE OF THE SCHEME

(a) Responsibility for Administration

The Scheme of Service will be administered by the Permanent Secretary,

Treasury in conjunction with the Public Service Commission and in
consultation with the Permanent Secretary, Ministry of State for Public
Service. In administering the Scheme, the Permanent Secretary will ensure
that its provisions are strictly observed to ensure fair and equitable treatment
of officers and that officers are confirmed in appointment on successful
completion of the probation period.

(b) Training Scope

In administering the Scheme, the Permanent Secretary will ensure that

appropriate induction, training opportunities and facilities are provided to
assist serving officers acquire the additional qualifications/specialization and
experience required for both efficient and effective performance of their
duties and advancement within the career structure. Officers should also be
encouraged to undertake training privately for self-development. In all
matters of training, however, the Permanent Secretary will consult the
Permanent Secretary, Ministry of State for Public Service.

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3. THE ACCOUNTING FUNCTION

The Accounting function entails provision of quality accounting and advisory

services to the Public Sector. This involves planning, developing and
implementing Government accounting policy, systems and procedures;
computerization of accounting systems; and monitoring revenue collection
and expenditure as approved by Parliament; application of sound principles,
systems and techniques in accounting for Government finances, Government
assets, revenue, expenditure and costs. The function further entails
accounting for special funds set up under various statutes, programmes and
projects under special negotiated agreements; management of accounting
information which includes coordination and rationalization of estimates,
annual appropriations and fund accounts, cash flow control, cost analysis and
any other related.

4. GRADING STRUCTURE AND SCOPE

(a) Grading Structure

The Scheme of Service establishes ten (10) grades of Accountants who will
be designated and graded as follows:-

Designation Job Group

Accountant II ‘J’
Accountant I ‘K’
Senior Accountant ‘L’
Chief Accountant ‘M’
Principal Accountant ‘N’
Assistant Accountant General ‘P’
Senior Assistant Accountant General ‘Q’
Deputy Accountant General ‘R’
Senior Deputy Accountant General ‘S’
Accountant General ‘T’

(b) Conversion to the new Grading Structure

Serving Officers will adopt and convert to the new grading structure as
follows: -

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 Present Designation Job New Designation Job
Group Group
Accounts Assistant II G
Accounts Assistant I H Accountant II ‘J’
Accountant II ‘J’
Accountant I ‘K’ Accountant I ‘K’
Senior Accountant ‘L’ Senior Accountant ‘L’
Chief Accountant/ ‘M’ Chief Accountant ‘M’
Asst. Acct. General III
Assist. Accountant General II/ ‘N’ Principal Accountant ‘N’
Principal Accountant II
Assist. Accountant General I/ ‘P’ Assistant Accountant General ‘P’
Principal Accountant I
Senior Assistant Accountant ‘Q’ Senior Assistant Accountant General ‘Q’
General I/
Senior Principal Accountant
Deputy Accountant General ‘R’ Deputy Accountant General ‘R’
Senior Deputy Acct. General ‘S’ Senior Deputy Accountant General ‘S’
Accountant General ‘T’ Accountant General ‘T’

Notes:

(i) There will be no future recruitment in the grades of Accounts Assistant

II/I, Job Group ‘G/H’. Serving officers in these grades (‘G’ and ‘H’)
will convert to the grade of Accountant II, Job Group ‘J’. For
advancement to higher grades, officers should acquire the relevant
qualifications.

(ii) The grades of Accountant II/I, Job Groups ‘J/K’ and Accountant I/
Senior Accountant Job Groups ‘K/L’ will form common establishment
for the purpose of this Scheme of Service.

(c) Serving Officers

Serving officers will adopt and convert as appropriate to the new

designations and grading structure as provided in the Scheme of Service
though they may not be in possession of the requisite qualifications and /or
experience required for the grades. For advancement to higher grades,
however, all officers must be in possession of the prescribed minimum
qualifications and/ or experience required.

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5. PROVISION OF POSTS

A scheme of service does not constitute authority for creation of post(s). Any
additional post(s) required under the new grading structure must be included
in the establishment proposals for consideration and approval by the
Permanent Secretary, Ministry of State for Public Service.

6. ENTRY INTO THE SCHEME OF SERVICE

(a) Direct Appointment

Direct appointment will normally be made in the grade of Accountant II, Job
Group ‘J’ and Accountant I, Job Group ‘K’. In exceptional cases, however,
direct appointment may be made beyond this grade by the Public Service
Commission on the recommendation of the Permanent Secretary to the
Treasury in consultation with the Permanent Secretary, Ministry of State for
Public Service provided the candidate is in possession of the minimum
qualifications and experience required for appointment to the grade.

(b) Incremental Credit

Incremental credit(s) will be awarded for approved experience acquired after

obtaining the requisite minimum qualification for the grade at the rate of one
increment for each completed year of approved experience provided the
maximum of the scale is not exceeded. In granting the incremental credit(s),
any period of service or experience stipulated as a basic requirement for
appointment or promotion to a particular grade will be excluded.

7. ADVANCEMENT TO HIGHER GRADES

The Scheme of Service sets out the minimum qualifications and /or
experience required for appointment or advancement from one grade to
another. It is emphasized however, that these are the minimum qualifications
which entitle an officer to be considered for appointment or promotion to the
next grade. In addition advancement from one grade to another will depend
on:-

(i) existence of a vacancy in the authorized establishment;

(ii) merit and ability as reflected in work performance and results and;

(iii) the approval of Public Service Commission.

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8. RECOGNIZED QUALIFICATIONS

The following are the recognized qualifications for the purpose of this
Scheme of Service.

(i) Bachelor’s degree in Commerce (Accounting or Finance option),

Business Administration (Accounting option) from a recognized
institution or any other relevant equivalent qualification.

(ii) A pass in Part II and III (final) of the Certified Public Accountants
(CPA) Examination or its recognized equivalent;

(iii) Masters degree in any of the following: Commerce, Accounting,

Business Administration, Finance, or their equivalent qualification from
a recognized institution.

(iv) Registration with the Institute of Certified Public Accountants of Kenya

(ICPAK) and Registration of Accountants Board (RAB).

(v) Such other qualification that may be approved by the Permanent

Secretary, Ministry of State for Public Service.

(vi) Management course lasting not less than four (4) weeks.

(vii) Strategic Leadership Development Course lasting at least four (4)

weeks.

(viii) Certificate in Computer Applications.

9. IMPLEMENTATION OF THE SCHEME OF SERVICE

This Scheme of Service will become operational with effect from 1st April,
2009. On implementation, all serving officers will automatically become
members of the Scheme.

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10. JOB AND APPOINTMENT SPECIFICATIONS

I. ACCOUNTANT II, JOB GROUP ‘J’

(a) Duties and Responsibilities

This is the entry and training grade for non-professionals. An officer at this
level will be responsible for performing a variety of accounting work of
limited scope and under the guidance of a senior officer. Specifically, work
will involve preparation and verification of vouchers in accordance with the
laid down rules and regulations involving primary data entry and routine
accounting work such as balancing of cashbooks, imprest and advances
ledgers etc. The scope and complexity of work will increase with experience
and training but the officer will still be under close guidance where new tasks
are involved. He/she will be responsible for safe custody of records and
assets under him /her.

(b) Requirements for Appointment

For appointment to the grade of Accountant II, Job Group ‘J’ a candidate
must have the following qualification: -

A pass in part II of the Certified Public Accountants (CPA) Examination or

it’s recognized equivalent qualifications.

OR

Bachelor’s degree in Commerce (Accounting or Finance option), Business

Administration (Accounting option) from a recognized institution or any
other relevant equivalent qualification.

Personal Qualities

In addition to the above requirements, an officer must have the following

qualities:

• Ability to get on well with the diverse workforce

• Good knowledge in the professional field of specialisation
• Good communication skills
• Ability to take instructions
• Good organisational and supervisory skills

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 Core Skills

• Team playing skills

• Accuracy
• Care for resources
• Manual dexterity
• Execution of instructions
• Interpersonal skills
• Analytical skills
• Records Management skills

II. ACCOUNTANT I, JOB GROUP ‘K’

(a) Duties and Responsibilities

This will be the entry grade for professional Accountants. An officer at this
level will be required to deal with accounting operations in an Accounting
Unit or District Treasury. Work at this level will be subjected to occasional
checks rather than close supervision. Specifically, work will involve
verification of vouchers and committal documents in accordance with laid
down rules and regulations; data capture, maintenance of primary records
such as cashbooks, ledgers, vote books, registers and preparation of simple
management reports e.g. imprest and expenditure returns etc. He/she will be
responsible for the safe custody of Government records and assets under
him/her, analysis of the below the line accounts and may be deployed as a
cashier where duties will entail receiving duly processed payments and
receipt vouchers; writing cheques and posting payments and receipt vouchers
in the cash books; balancing and ruling of the cash books on daily basis;
arranging for withdrawal of cash for office use and ensuring safety of the
same at all times; extracting and providing cash liquidity analysis; ensuring
security of cheques and cheque books; preparation of expenditure and
Authority to Incur Expenditure (AIE) funding returns on quarterly basis at
district treasury level; preparation of Appropriation In Aid (AIA) returns on
quarterly basis at district treasury level; paying personal and merchant claims
guided by cash balances in the cash books and treasury regulations; and
receipting of all money due and payable to government.

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(b) Requirements for Appointment

Direct Appointment

For direct appointment to this grade, a candidate must have a Bachelors

degree in Commerce (Accounting or Finance option) and passed Part II of
the Certified Public Accountants (CPA) Examination

OR

Passed Part III of the Certified Public Accountants (K) Examination or its
approved equivalent qualification.

Promotion

For appointment to this grade, an officer must have: -

(i) served as Accountant II, Job Group ‘J’ for a minimum period of three
(3) years;

(ii) passed Part II of the Certified Public Accountants (CPA) Examination

or a Bachelors degree in Commerce (Accounting or Finance option),
Business Administration (Accounting option) from a recognized
institution or any other relevant equivalent qualification;

(iii) Certificate in Computer Applications; and

(iv) shown merit and ability as reflected in work performance and results.

Personal Qualities

In addition to the above requirements, an officer must have the following

qualities:

• Ability to get on well with the diverse workforce

• Good knowledge in the professional field of specialisation
• Good communication skills
• Ability to take instructions
• Good organisational and supervisory skills

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 Core Skills

• Team playing skills

• Accuracy
• Care for resources
• Manual dexterity
• Execution of instructions
• Interpersonal skills
• Analytical skills
• Records Management skills

III. SENIOR ACCOUNTANT, JOB GROUP ‘L’

(a) Duties and Responsibilities

An officer at this grade will be responsible for timely and accurate

preparation of quality management reports that fall under his/her section (s).
Work at this level will also include planning, directing, coordinating,
supervising areas of control; training and development of staff under him/her
and setting targets for the section (s). The officer may occasionally be
required to undertake ad hoc assignments relating to accounting services;
He/She may be assigned responsibilities to authorize payments and sign
cheques subject to limit set. He/She will certify and verify returns,
documents, vouchers, monitor collection of revenue including inspection and
responsible for Government assets, records and custody of Accountable
Documents under his/her sections(s).

(b) Requirements for Appointment

For appointment to this grade, an officer must have:-

(i) served in the grade of Accountant I, Job Group ‘K’ or in a comparable

and relevant position in the Public Service for a minimum period of
three (3) years; and

(ii) passed Part III of the Certified Public Accountants (CPA) Examination
or its recognized equivalent qualification.

OR

A Bachelor’s Degree in Commerce (Accounting or Finance option),

Business Administration (Accounting option) from a recognized

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 institution or any other relevant qualification adjudged to be its
equivalent from an approved institution and have passed part II of
Certified Public Accountants (CPA) Examination or its approved
equivalent.

(iii) Certificate in Computer Applications

(iv) Shown merit and ability as reflected in work performance and results.

Personal Qualities

In addition to the above requirements, an officer must have the following

qualities:

• Ability to get on well with the diverse workforce

• Good knowledge in the professional field of specialisation
• Good communication skills
• Ability to take instructions
• Good organisational and supervisory skills

Core Skills

• Team playing skills

• Accuracy
• Care for resources
• Manual dexterity
• Execution of instructions
• Interpersonal skills
• Analytical skills
• Records Management skills

IV. CHIEF ACCOUNTANT, JOB GROUP ‘M’

(a) Duties and Responsibilities

A Chief Accountant will be deployed to head one or more divisions of an

Accounting Unit/ District Treasury. Work at this level will be similar to those
performed by the Senior Accountant but of wider scope and higher
complexity. Work at this level will include planning, directing, coordinating,
supervising areas of control, training and development of staff under him/her,
setting targets for the division and may occasionally be required to undertake
ad hoc assignments relating to accounting services. In addition the officer

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may be called upon to assist in preparations of final accounts. The officer
will ensure safe custody of Government assets and records under him/her and
will also be responsible for authorizing payments and signing of cheques
subject to set limits. The officer will be responsible for timely and accurate
preparation of management reports that fall under his/her division. He/She
will be responsible for providing guidance to officers under him/her to
achieve the desired results.

(b) Requirements for Appointment

For appointment to this grade, an officer must have: -

(i) Served in the grade of Senior Accountant, Job Group ‘L’ or in a

comparable and relevant position in the Public Service for a minimum
period of three (3) years.

(ii) A Bachelors degree in Commerce (Accounting or Finance option) and

passed Part II of the Certified Public Accountants (CPA) Examination

OR

Passed Part III of Certified Public Accountants (CPA) Examination or

its recognized equivalent.

(iii) Attended a management course lasting not less than four (4) weeks from
the Kenya Institute of Administration or any other recognized
institution.

(iv) Shown merit and ability as reflected in work performance and results.

In addition to the above requirements, an officer must have the following key
competencies:

(i) interpersonal skills including being a team player;

(ii) integrity and commitment to producing results;

(iii) proven working attitude and ability to give and take instructions; and

(iv) ability to get on well with the diverse workforce.

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 Personal Qualities

In addition to the above requirements, an officer must have the following

qualities:

• Ability to get on well with the diverse workforce

• Good knowledge in the professional field of specialisation
• Good communication skills
• Ability to take instructions
• Good organisational and supervisory skills

Core Skills

• Team playing skills

• Accuracy
• Care for resources
• Manual dexterity
• Execution of instructions
• Interpersonal skills
• Analytical skills
• Records Management skills

V. PRINCIPAL ACCOUNTANT, JOB GROUP ‘N’

(a) Duties and Responsibilities

A Principal Accountant will be deployed to head a small/ medium sized

District Treasury or deputize in a large District Treasury or head a Division
in an Accounting Unit.

As Head of District Treasury, the officer will be responsible for providing

advisory services to District Departmental heads and other stakeholders on
all financial matters in the District; participating and providing advice as
expected of the office in Tender Committee, projects committee, District
Executive Committee, District development committee etc.; interpretation
and implementation of financial regulations and procedures, Treasury
circulars, letters and instructions; ensuring expenditures are within the voted
allocations; developing supplementary financial regulations and procedures
to enhance internal controls established through normal Treasury regulations
and procedures; preparation of management financial reports which include
monthly expenditure, returns, monthly bank reconciliation statements, and
revenue/AIA returns, cash flow statements, analysis of deposits etc and

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maintenance of up to date and accurate books of accounts; safeguarding
Government Assets and records in the District Treasury; and supervision,
training, development and deployment of Accounts staff in the District
Treasury.

As Deputy Head of District Treasury duties and responsibilities will entail

assisting in day to day running of the district treasury; authorization of
payments and signing of cheques subject to set limits; preparation of revenue
and expenditure returns in the District as required by Treasury regulations
and law; assisting in developing of supplementary financial regulations and
procedures to enhance internal controls established through normal Treasury
regulations and procedures; training officer of the Accounting staff in the
District; and any other relevant duties as assigned by the District Accountant.

As Head of Division in an Accounting Unit, an officer will be responsible for

planning, directing, coordinating, supervising areas of control, training and
development of staff under him/her and setting targets for the division;
undertaking ad hoc assignment relating to accounting services; assisting in
preparation of final accounts; ensuring safe custody of government assets and
records under him/her; authorizing payments and signing of cheques subject
to limit set for him/her; ensuring timely and accurate preparation of quality
management report that fall under his Division; and guiding officers under
him/her to achieve the desired results.

(b) Requirements for the Appointment

For appointment to this grade, the officer must have:-

(i) Served in the grade of Chief Accountant, Job Group ‘M’ or in a

comparable and relevant position in the Public Service for a minimum
period of three (3) years;

(ii) A Bachelors degree in Commerce (Accounting or Finance option) and

passed Part II of the Certified Public Accountants (CPA) Examination

OR

Passed Part III of Certified Public Accountants (CPA) Examination or

its recognized equivalent;

(iii) Registered with the Institute of Certified Public Accountants of Kenya

(ICPAK) and Registration of Accountants Board (RAB).

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(iv) Shown merit and ability as reflected in work performance and results.

In addition to the above requirements, an officer must have the following key
competencies:

(i) integrity and commitment to produce results;

(ii) creative and innovative, technical problem solving, transformative and

resource management skills;

(iii) ability to work with minimum supervision;

(iv) good knowledge in professional field of specialization; and

(v) good organization and supervisory skills.

Personal Qualities

In addition to the above requirements, an officer must have the following

qualities:

• Ability to get on well with the diverse workforce

• Good knowledge in the professional field of specialisation
• Good communication skills
• Ability to take instructions
• Good organisational and supervisory skills

Core Skills

• Team playing skills

• Accuracy
• Care for resources
• Manual dexterity
• Execution of instructions
• Interpersonal skills
• Analytical skills
• Records Management skills

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VI. ASSISTANT ACCOUNTANT GENERAL, JOB GROUP ‘P’

(a) Duties and Responsibilities

An Assistant Accountant General will be deployed to head a District

Treasury with large allocations for development and recurrent expenditure,
substantial revenue collections or be a deputy head in an Accounting Unit or
be deployed in Accountant General’s Office.

In Accountant General’s Office, the officer will be responsible to the Senior

Assistant Accountant General for the following functions in respect of the
specific Ministries and Districts allocated to him/her: monitoring
implementation of Accounting standards and systems for compliance;
including Integrated Financial Management Information System (IFMIS)
operations; follow up on Audit matters including compilation of Treasury
memorandum in respect of ministries/districts allocated to the officer; follow
up implementation of Public Accounts Committee recommendations for the
ministries/districts allocated to officer; preparation of Bi-annual Accounts;
consolidation of cash flow projections submitted by ministries; and
maintaining a check-list of returns and reports received from
ministries/districts to ensure compliance with law and Treasury circulars.

In an Accounting Unit duties will entail assisting in the administration of the

Accounting Unit; assisting the head of the Accounting unit to provide
advisory services to the Accounting Officer and other stake holders on all
financial and accounting matters in the Ministry; preparation of management
and statutory reports including final accounts; assisting in the development of
supplementary financial regulations and procedures to enhance internal
controls established through normal Treasury regulations and procedures;
setting targets for the accounts staff and evaluating achievements; overseeing
the processing of funding arrangements to districts in the ministry and
ensuring compliance with Treasury regulations and procedures; authorization
of payments and signing of cheques subject to set limits; supervision,
training, development and deployment of accounts staff in the accounting
unit; handling disciplinary matters for the head of accounting unit; and any
other relevant duties assigned by the head of accounting unit.

As Head of District Treasury, the officer will be responsible for providing

advisory services to the district departmental heads and other stakeholders on
all financial and accounting matters; participating and advising in Tender
Committees, District Executive Committees, District Development
Committees etc.; interpretation and implementation of financial regulations
and procedures, Treasury circulars, letters and instructions; ensuring

18
expenditures are within the allocations; and developing supplementary
financial regulations and procedures to enhance internal controls established
through normal Treasury regulations and procedures. The officer will also be
responsible for provision of quality and timely accounting services in the
district including maintenance of appropriate and up to date accounting
records; preparation of management financial reports which include monthly
expenditure returns, monthly bank reconciliations, revenue/AIA returns, cash
flow statements, analysis of deposits etc.; safeguarding Government Assets
and records under him/her; submission of a monthly check list confirming
compliance with the requirements for preparation and submission of
management and statutory reports to the Accountant General and respective
ministries; authorize payments, sign cheques, and identify suitable cheques
signatories and set limits as appropriate; and supervision , training,
development and deployment of accounts staff.

(b) Requirements for Appointment

For appointment to this grade, the officer must have:-

(i) Served in the grade of Principal Accountant, Job Group ‘N’ or in a

comparable and relevant position in the public service for a minimum
period of three (3) years.

(ii) Passed Part III of Certified Public Accountants (CPA) Examination or

its recognized equivalent.

(iii) Masters degree in any of the following: Commerce, Accounting,

Business Administration, Finance, or their equivalent qualification from
a recognized institution.

(iv) Registered with the Institute of Certified Public Accountants of Kenya

(ICPAK) and Registration of Accountants Board (RAB).

(v) Shown merit and ability as reflected in work performance and results.

In addition to the above requirements, an officer must have the following key
competencies:

(i) integrity and commitment to produce results;

(ii) creativity and innovativeness, technical problem solving and resource

management skills; and

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 (iii) managerial, administrative, organization and supervisory skills.

Personal Qualities

In addition to the above requirements, an officer must have the following

qualities:

• Ability to articulate and implement Ministerial/Departmental Mandates.

• Organizational, analytical, managerial and decision making skills.
• Creativity and innovation.
• Technical problem solving.
• Resource management skills.
• Interpersonal and communication skills.
• Integrity and commitment to producing results.
• Leadership, advocacy, relationship building and collaboration, result
oriented, self driven.
• Appreciation and application of technology in the work environment.
• Passion for continuous professional development.
• Initiative to achieve expected results.

Core Skills

• People management
• Financial management
• Policy implementation
• Planning
• Coordinating
• Strategy implementation

VII. SENIOR ASSISTANT ACCOUNTANT GENERAL, JOB GROUP ‘Q’

(a) Duties and Responsibilities

An officer at this level may be deployed at the Accountant Generals’ office

or in an Accounting Unit or in a Provincial District Treasury.

In the Accountant General’s Office, the officer will be responsible to the

Deputy Accountant General for making reports on outstanding audit reports
in respect of ministries under the officer to the head of division for follow-up;
periodic review of accounting systems and recommending necessary
changes; ensure Asset registers are maintained by the ministries under their
divisions; compiling reports on non compliance by Accounting Units with

20
standards and other financial regulations for action by the divisional head;
compiling and maintaining an up to date list of staff for ministries and
districts under him/her; attending Parliamentary Accounts Committee
hearings and maintaining and implementing status matrix reports on the
Public Accounts Committee (PAC) recommendations on ministries under
him/her; and compiling Treasury Memorandum.

As Head of an Accounting Unit duties will entail provision of advisory

services to the Accounting Officer and other stakeholders on all financial and
accounting matters in an accounting unit; ensuring proper interpretation and
implementation of financial regulations and procedures, treasury circulars,
letters and instructions; developing supplementary financial regulations and
procedures to enhance internal controls established through normal Treasury
regulations and procedures; provision of quality and timely accounting
services in the accounting unit; including maintenance of accurate accounting
records and preparation of management and statutory financial reports;
participating and advising in all Ministerial Committees especially tender,
planning, audit, training, etc.; maintaining an inventory on all bank accounts
in the Accounting Unit and their approved signatories including districts;
authorize payments, sign cheques, and identify suitable cheques signatories
and set limits as appropriate; ensuring all statutory reports are prepared as per
the required law; attending Public Accounts Committee hearings; safe
guarding Government Assets and records in the accounting unit; and
supervision, training, development and deployment of accounts staff.

In the Provincial District Treasury, duties will include providing advice to the
district/provincial departmental heads and other stakeholders on all financial
and accounting matters; participating and advising in Tender Committees,
District Executive Committees, District Development Committees etc.;
interpretation and implementation of financial regulation and procedures,
Treasury circulars, letters and instructions; and ensuring expenditure is
within authorized allocations. Duties and responsibilities will further entail
developing supplementary financial regulations and procedures to enhance
internal controls established through normal Treasury regulations and
procedures; provision of quality and timely accounting services in the
province/district by maintenance of accurate accounting records and
preparation of management and statutory financial reports including monthly
expenditure returns, bank reconciliations, cash flow statements, analysis of
deposits etc.; ensuring safe custody of government assets and records;
submission of a monthly check list confirming compliance of preparation and
submission of the management and statutory report to the Accountant
General and respective ministries; authorizing payments, sign cheques,
identity suitable cheques signatories and set limits as appropriate; and

21
 supervision, training, development and deployment of accounts staff in the
unit.

(b) Requirements for Appointment.

For appointment to this grade, an officer must have:-

(i) Relevant working experience of seventeen (17) years in the Accounting,

Audit or Financial field; or

Served in the grade of Assistant Accountant General, Job Group ‘P’ or

in a comparable and relevant position in the Public Service for a
minimum period of three (3) years.

(ii) Passed Part III of Certified Public Accountants (CPA) Examination or

its recognized equivalent.

(iii) Masters degree in any of the following: Commerce, Accounting,

Business Administration, Finance, or their equivalent qualification from
a recognized institution.

(iv) Registered with the Institute of Certified Public Accountants of Kenya

(ICPAK) and Registration of Accountants Board (RAB).

(v) Attended a Strategic Leadership Development Course lasting not less than
four (4) weeks from a recognized institution.

(vi) Shown merit and ability as reflected in work performance and results.

In addition to the above requirements, an officer must have the following key
competencies:

(i) integrity and commitment to produce results;

(ii) organizational, managerial and administrative skills; and

(iii) clear understanding of Government accounting systems, processes,

procedures required in the management of functions within the Ministries
/ Departments; and

(iv) a high degree of professional competence and administrative capability

and leadership qualities required for effective planning, direction, control
and coordination of the accounting function.

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 Personal Qualities

In addition to the above requirements, an officer must have the following

qualities:

• Ability to articulate and implement Ministerial/Departmental Mandates.

• Organizational, analytical, managerial and decision making skills.
• Creativity and innovation.
• Technical problem solving.
• Resource management skills.
• Interpersonal and communication skills.
• Integrity and commitment to producing results.
• Leadership, advocacy, relationship building and collaboration, result
oriented, self driven.
• Appreciation and application of technology in the work environment.
• Passion for continuous professional development.
• Initiative to achieve expected results.

Core Skills

• People management
• Financial management
• Policy implementation
• Planning
• Coordinating
• Strategy implementation

VIII. DEPUTY ACCOUNTANT GENERAL, JOB GROUP ‘R’

(c) Duties and Responsibilities

An officer at this level may be deployed at the Accountant General’s office

or a large Accounting Unit.

In the Accountant General’s Office an officer in this grade will head a

division where duties will entail reviewing the applications of accounting
standards and systems including IFMIS and recommending changes and
improvements; attending Public Accounts Committee hearings as necessary;
overseeing cash management and exchequer operations both for expenditure
and revenue in liaison with the Central Bank of Kenya and other banks;
monitoring banking arrangements in the ministries under their division;

23
drafting and revising regulations for new and existing funds respectively;
monitoring and ensuring timely production of management and stationary
financial reports including the bi-annual accounts; monitoring data
management both for ministries and districts under their division for IFMIS
and other systems in liaison with Government Information Technology
Services (GITS) Department; reviewing and investigating losses including
making recommendations for write-offs requested by ministries; follow up
with Heads of Accounting Units (HAU) on non compliance with standards,
circulars, financial regulations and procedures, letters and instructions;
ensure safe custody of government assets and records under him/her; and
supervision, training, development and deployment of accounts staff in the
unit.

In an Accounting Unit, an officer at this level will be responsible to the

Accounting officer of the respective ministry/department for planning,
organizing, coordinating and administration of all accounting activities
within the accounting unit; acting as liaison officer between the accounting
unit and the Accountant General; provision of advisory services to the
Accounting officer and other stakeholders on all financial and accounting
matters in an accounting unit; ensuring proper interpretation and
implementation of financial regulations and procedures, treasury circulars,
letters and instructions; developing supplementary financial regulations and
procedures to enhance internal controls established through normal treasury
regulations and procedures; provision of quality and timely accounting
services in the accounting unit including maintenance of accurate accounting
records and preparation of management and statutory financial reports
ensuring conformity to the law; participate fully in ministerial committees’
especially tender, planning, audit, training, etc.; authorizing payments, sign
cheques, identify suitable cheques signatories and set limits as appropriate;
maintain an inventory on all bank accounts in the accounting unit and their
approved signatories including districts; ensuring safe custody of government
assets and records; attending Public Accounts Committee hearings; and
supervision, training, development and deployment of accounts staff in the
unit.

(d) Requirements for Appointment

For appointment to this grade, an officer must have:-

(i) Relevant working experience of twenty (20) years in the Accounting,

Audit or Financial field; or

24
 Served in the grade of Senior Assistant Accountant General, Job Group
‘Q’ or in a comparable and relevant position in the Public Service for a
minimum period of three (3) years.

(ii) Passed Part III of Certified Public Accountant (CPA) Examination or its
recognized equivalent.

(iii) Masters degree in any of the following disciplines:- Accounting,

Finance, Business Administration, Commerce or their relevant
equivalent qualification from an approved institution.

(iv) Registered with the Institute of Certified Public Accountants of Kenya

(ICPAK) and Registration of Accountants Board (RAB).

(v) Shown merit and ability as reflected in work performance and results.

In addition to the above requirements, an officer must have the following key
competencies:

(i) high degree of professional competence and administrative capability

required for effective planning, direction, control and coordination of
the accounting function;

(ii) personal integrity - a strong commitment to openness, honesty and

inclusiveness demonstrating tolerance and a capacity to inspire trust in
others;

(iii) personal responsibility - the willingness to accept responsibility for own

actions and outcomes.

(iv) a thorough understanding of national goals, policies and programmes

and the ability to translate them to the accounting function.

Personal Qualities

In addition to the above requirements, an officer must have the following

qualities:

• Ability to articulate and implement Ministerial/Departmental Mandates.

• Organizational, analytical, managerial and decision making skills.
• Creativity and innovation.
• Technical problem solving.
• Resource management skills.

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 • Interpersonal and communication skills.
• Integrity and commitment to producing results.
• Leadership, advocacy, relationship building and collaboration, result
oriented, self driven.
• Appreciation and application of technology in the work environment.
• Passion for continuous professional development.
• Initiative to achieve expected results.

Core Skills

• People management
• Financial management
• Policy implementation
• Planning
• Coordinating
• Strategy implementation

IX. SENIOR DEPUTY ACCOUNTANT GENERAL, JOB GROUP ‘S’

(a) Duties and Responsibilities

An officer at this level will oversee the management of all Divisions in the
Accountant General’s Office. Duties and responsibilities will entail assisting
in the administration of the department; chairing the technical accounting
standards committee; coordination of the activities of all the divisions in the
Accountant General’s Office; chairing the departmental discipline, budget,
training and Staff Deployment Committee etc.; ensuring periodic reviews of
accounting standards and procedures are carried out; enforcing compliance
with the accounting standards and procedures by the accounting units;
ensuring compilation of the final Treasury memorandum and submission to
the Accountant General; and any other relevant duties assigned by the
Accountant General.

(b) Requirements for Appointment

For appointment to this grade, an officer must have:-

(i) Relevant working experience of twenty two (22) years in the

Accounting, Audit or Financial field; or

26
(ii) Served in the grade of Deputy Accountant General, Job Group ‘R’ or in
a comparable and relevant position in the Public Service for a minimum
period of three (3) years.

(iii) Passed Part III of Certified Public Accountant (CPA) Examination or its
recognized equivalent.

(iv) Masters Degree in Accounting, Finance, Business Administration,

Commerce or their approved relevant equivalent qualifications from a
recognized Institution.

(v) Registered with the Institute of Certified Public Accountants of Kenya

(ICPAK) and Registration of Accountants Board (RAB).

(vi) Shown merit and ability as reflected in work performance and results.

In addition to the above requirements, an officer must have the following key
competencies:

(i) high degree of professional competence and administrative capability

required for effective planning, direction, control and coordination of
the accounting function;

(ii) ability to articulate, interpret and implement national goals, policies and
programmes and to relate them to the accounting function;

(iii) ability to build and sustain networks management; and

(iv) personal integrity - a strong commitment to openness, honesty and

inclusiveness demonstrating tolerance, approachability and a capacity to
inspire trust in others.

Personal Qualities

In addition to the above requirements, an officer must have the following

qualities:

• Ability to articulate, interpret and implement National and International

Policies and Development Goals.
• Organizational, conceptual and analytical, managerial and decisive
skills.
• Creativity and innovation.
• Technical problem solving.

27
 • Resource management skills.
• Interpersonal and communication skills.
• Integrity and commitment to producing results.
• Leadership, advocacy, relationship building and collaboration, self drive
and initiative to achieve expected results.

Core Skills

• People management
• Financial management
• Policy formulation and implementation
• Planning
• Organizing
• Directing
• Controlling
• Coordinating
• Strategy formulation

X. ACCOUNTANT GENERAL, JOB GROUP ‘T’

(b) Duties and responsibilities

The Accountant General will be responsible to the Treasury for Policy

development and Oversight management of public sector accounting services
and systems. At policy level specific duties will entail advising the
Government on all public sector accounting matters; designing and
development of public sector accounting standards including accounting
policies, bases and concepts; design and development of government
accounting systems both manual and computerized; providing advice to the
public sector on the best and appropriate financial reporting formats;
providing the link between local and international accounting standard bodies
on matters relating to public sector financial reporting and standards; develop
guidelines for accounting staffing levels and training to ensure technical
competence and knowledge in financial accounting and reporting.

At the operational level duties and responsibilities will entail overseeing the
implementation of approved public sector accounting standards, policies,
bases and concepts; chairing the accounting standards committee; ensuring
proper banking arrangements which are beneficial to the Government are in
place between the Central Bank of Kenya, commercial banks and ministries;
directing and controlling the operations of the Exchequer account; participate
at the Public Accounts Committee hearings as advisor to the members and

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follow up on the recommendations thereof including the compilation of the
Treasury Memorandum; establishing positive career structures and policy for
accounting staff by regular review of the Scheme of Service for Accountants
in liaison with the Permanent Secretary, Treasury, Permanent Secretary
Ministry of State for Public Service and the Public Service Commission of
Kenya; participating in policy development committees of the Treasury;
monitoring the operations of District Treasuries and Accounting Units; and
administration of the Certified Public Accountants Act and Certified Public
Secretaries Act including the management of registration of Public
Accountants Board and registration of Public Secretaries Board for the
Treasury.

(b) Requirements for Appointment

For appointment to this grade an officer must have:-

(i) Served in the grade of Senior Deputy Accountant General, Job Group
‘S’ or comparable and relevant position in the public service for a
minimum period of three (3) years.

(ii) Passed Part III of Certified Public Accountants (CPA) Examination or

its recognized equivalent.

(iii) Registered with the Institute of Certified Public Accountants of Kenya

(ICPAK) and Registration of Accountants Board (RAB).

(iv) Masters degree in any of the following disciplines:- Accounting,

Finance, Business Administration, Commerce or their relevant
equivalent qualification from an approved institution.

(v) Demonstrated a thorough understanding of national goals, policies and

development objectives and the ability to transform them into
accounting Standards, policies and programmes.

(vi) Broad experience and knowledge of the Country’s Public Sector

Financial Management, policies and goals.

(vii) Shown merit and ability as reflected in work performance and results.

29
Personal Qualities

In addition to the above requirements, an officer must have the following

qualities:

• Ability to articulate, interpret and implement National and International

Policies and Development Goals.
• Organizational, conceptual and analytical, managerial and decisive
skills.
• Creativity and innovation.
• Technical problem solving.
• Resource management skills.
• Interpersonal and communication skills.
• Integrity and commitment to producing results.
• Leadership, advocacy, relationship building and collaboration, self drive
and initiative to achieve expected results.

Core Skills

• People management
• Financial management
• Policy formulation and implementation
• Planning
• Organizing
• Directing
• Controlling
• Coordinating
• Strategy formulation

30