The Ministry of Foreign and Diaspora Affairs has tightened financial accountability requirements for accountants deployed to Kenyan diplomatic missions abroad.
Under new guidelines issued by Foreign Affairs Principal Secretary Korir Sing’Oei on September 18, new personal undertakings and tougher consequences for financial misconduct have been introduced amid repeated audit queries over the management of public funds.
According to the communication copied to Director General, Political and Diplomatic Affairs, and Foreign Service Management secretary, among other senior officers, accountants selected for foreign assignments must sign a Financial Accountability and Fiduciary Undertaking before leaving Nairobi.
The officers must commit themselves to prudent management of public funds and assets, accurate financial records and compliance with public finance laws.
The rules also provide for the immediate recall of an accountant found culpable of financial misconduct, breach of fiduciary duty or material non-compliance, without prejudice to disciplinary proceedings, surcharge or recovery of public funds.
The changes come against a backdrop of scrutiny by the Auditor-General of financial management at the State Department for Foreign Affairs, including irregular payments to officers serving abroad and concerns over the implementation of previous audit recommendations.
In the audit for the financial year ended June 30, 2025, Auditor General Nancy Gathungu questioned additional allowances totalling Sh987,480 paid to nine officers serving in Kenyan missions abroad in June 2025, despite their receipt of basic salaries and Foreign Service Allowance.
The payments comprised responsibility, entertainment, non-practising, domestic, special legal and salary market adjustment allowances.
The audit found that the payments contravened the Administrative Rules Governing the Service of Kenya Missions, which prescribe the terms under which officers serving abroad receive allowances.
The report also raised concerns about the implementation of previous audit recommendations and weaknesses in financial controls within the State Department.
While the new posting guidelines do not explicitly link the reforms to these specific findings, they introduce additional safeguards for officers entrusted with managing cash at diplomatic missions.
The accountability requirements form part of wider changes governing the deployment of administrative and specialised professional staff to Kenya’s foreign missions.
The ministry has directed that overseas assignments be tied to established and funded positions, with deployments based on operational needs, professional competence, relevant experience and suitability for the receiving mission.
A new eligibility framework also excludes officers with unresolved disciplinary, audit, financial, integrity or accountability matters from consideration for foreign postings until the issues have been conclusively resolved.
“Officers with pending disciplinary cases, serving disciplinary sanctions, or having unresolved audit, financial, integrity or accountability matters shall not be eligible for consideration until the relevant matters have been conclusively resolved,” a related circular accompanying the posting communication states.
The guidelines further require officers returning from foreign assignments to serve continuously at headquarters for at least one year before being considered for another overseas posting.
The ministry says the requirement is intended to facilitate reintegration, transfer of experience and officers’ contribution to service delivery at headquarters.
The rules also introduce a priority system favouring officers who have never served in a foreign mission, followed by those who have completed one previous posting. Officers with three previous postings will only be considered after candidates in the first three priority categories have been exhausted or are unavailable.
Some 44 officers have been posted to various diplomatic missions and other foreign service stations across Africa, Europe, Asia, the Middle East and the Americas.
The list includes financial attachés assigned to missions in Abuja, Bujumbura, Copenhagen, Mexico City, Seoul, New Delhi, Pretoria and other cities.
The deployment of financial attachés places financial management among the operational functions being supported across Kenya’s diplomatic network.
The guidelines also provide for a maximum foreign tour of duty of 48 months, although the duration may vary depending on performance, operational requirements, retirement, redeployment or disciplinary action.
The reforms place greater emphasis on individual responsibility for the management of public funds, with accountants expected to maintain proper records, facilitate audits and ensure orderly financial handovers.
