The Strategy for Public Finance Management Reforms in Kenya 2013 – 2018 (Government of Kenya;, 2013) provides a framework for implementing reforms envisaged in the Constitution, the Public Finance Management Act 2012 and other Public Finance legislation that were enacted pursuant to the provisions of Chapter 12 of the Constitution, as well as taking forward the reform agenda started under the 2006-2011 Public Finance Management strategy.
The Economic Recovery Strategy for Wealth and Employment Creation (Government of Kenya;, 2003), identified Public Finance Management reforms as key to achievement of fiscal sustainability and balance in the public economy, restructuring and re-allocations for growth and poverty alleviation, improved public sector performance and efficiency and effectiveness in the National Government.
The objective of the IFMIS re-engineering theme is to automate and integrate public finance management systems which facilitate efficient and effective execution of all financial management processes, eliminate risks, and enhance security and financial controls in all service areas including interconnectivity to county units. The re-engineering of IFMIS reoriented the implementation of IFMIS from a modular approach to an end-to- end integration process approach.
As for the question as to whether IFMIS is constitutional or not, the answer is yes. IFMIS is constitutional and it exists to protect public funds and the Governors who say that the system is operating illegally are misleading the public.