Country systems
Kenya: eCitizen collections and the Treasury Single Account
Short answer
- Platform
- eCitizen government digital payment platform 2
- Administration
- Directorate of Citizen Services, Ministry of Interior, per Treasury PS 3
- Mobile money route
- Government Paybill 222222 2
- Convenience fee charged
- Flat Sh50 per transaction, per the 2025 special audit 2
- TSA law
- Public Finance Management Act, section 28(2) 1
- Latest audit
- Special audit tabled before the Public Accounts Committee, August 2025 2
What eCitizen is and who runs it
A World Bank blog from 28 February 2017 says Kenya's eCitizen platform was piloted in 2014 and was developed and managed through an outsourcing arrangement with a local ICT firm 5. The Star reported on 12 September 2025 that the system had been in place since 2017 4.
In August 2025 Kiptoo told the Public Accounts Committee that the government fully owns the platform and holds the access passwords. He said administrative rights are managed by the Directorate of Citizen Services under the Ministry of Interior, as reported by Emmanuel Too of Citizen Digital on 7 August 2025 3. In September 2025 he said the government does not own the payment gateway infrastructure, and that the contract covered using the gateway as a service 4.
The special audit, as reported by The Star on 6 August 2025, said the original agreement was with Webmasters Kenya Limited in consortium with Pesaflow Limited 2. The Star reported on 12 September 2025 that the disputed payments concern a contract with a consortium of Webmasters Kenya Limited, PesaFlow Limited and Olive Tree Media Limited 4.
Legal basis
Section 28(2) of the Public Finance Management Act says the National Treasury shall establish a Treasury Single Account into which all revenues received by national government entities shall be deposited 1. Section 17 places the National Exchequer Account at the Central Bank of Kenya 1. The latest amendment listed is the County Public Finance Laws (Amendment) Act, No. 16 of 2025, dated 19 August 2025 1.
The special audit found eCitizen lacked a governance structure and legal framework, and had no service-level agreements with financial service providers engaged in collection, as reported by The Star 2. Kiptoo said there had been no contractual obligations between the vendor and the government, and that the government had tried to regularise the law, as reported by Citizen Digital 3.
How a payer uses it and how money moves
A citizen selects a government service on eCitizen and pays the service charge plus a convenience fee. The special audit found that a flat Sh50 per transaction was charged, contrary to the gazette notice 2. The audit refers to the government M-Pesa Paybill 222222 2.
In September 2025 Kiptoo described accounts opened jointly by PesaFlow and Equity Bank to collect revenue for the government. He said PesaFlow continued to remit all collected revenue to the official government account at Equity Bank, and that instructions were issued to freeze the accounts once the matter reached Treasury 4. The audit said Sh7 billion was held in the collection and settlement accounts at 30 June 2024 2.
What the special audit found
Deputy Auditor-General Isaac Nganga presented the special audit to the Public Accounts Committee, chaired by Butere MP Tindi Mwale, as reported by Luke Awich of The Star on 6 August 2025 2. The main findings are below 2.
| Finding | Amount |
|---|---|
| Receipts from an account named Pesaflow, not an approved collection account, seen in Equity Bank statements for the eCitizen collection account 2 | Sh6.2 billion 2 |
| Support and maintenance paid to Electronic Citizen Solution Ltd, which the audit says was not a party to the agreement 2 | Sh545.6 million 2 |
| Payment gateway service fees paid even though the government owns the platform 2 | Sh195.6 million 2 |
| Four transfers from Paybill 222222 to private entities without supporting documents 2 | Sh127,850,950 2 |
| Convenience fees irregularly collected through a flat Sh50 charge 2 | Sh2.2 billion 2 |
Official responses and conflicting figures
Citizen Digital reported on 7 August 2025 that Kiptoo told the committee the findings were an inaccurate distortion of facts. He said no money had been lost from 2023 onwards 3. The same report said the flat Sh50 fee led to an overcollection of Sh1.8 billion 3. The Star reported Sh2.2 billion in irregular convenience fees on 6 August 2025 2. On 12 September 2025 The Star reported Sh1.8 billion as the audit's figure 4. The sources give different totals.
In September 2025 Kiptoo said the procurement was legitimate and payments were justified through contractual evolution. He acknowledged a delay in implementing the revised fees set in the gazette notice. He said the Auditor-General did not share the final report before tabling it, as reported by Moses Ogada of The Star 4.
Common questions
How much does eCitizen charge as a convenience fee?
The 2025 special audit found a flat Sh50 per transaction was charged, contrary to the gazette notice, as reported by The Star 2.
Who controls eCitizen?
Treasury says the government owns the platform and the Directorate of Citizen Services manages administrative rights 3. The payment gateway is used as a paid service 4.
Does Kenya have a Treasury Single Account?
Section 28(2) of the Public Finance Management Act requires the National Treasury to establish one for national government revenues 1.
What did the Auditor-General find on eCitizen?
The Star reported in August 2025 that the audit put about Sh9 billion at risk, including Sh6.2 billion in receipts from an unapproved account named Pesaflow and Sh2.2 billion in irregular convenience fees 2.
How did the government respond to the eCitizen audit?
In August 2025 Treasury PS Chris Kiptoo called the findings an inaccurate distortion of facts and said no money had been lost from 2023 onwards 3.
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Sources
- Kenya Law: Public Finance Management Act, No. 18 of 2012 (latest version, amended to 19 August 2025)
- The Star, Luke Awich: Two PSs summoned after audit exposes multi-billion rot in e-Citizen (6 August 2025)
- Citizen Digital, Emmanuel Too: 'No money lost on eCitizen': Gov't dismisses Auditor Genaral's report (7 August 2025)
- The Star, Moses Ogada: Treasury PS defends e-Citizen payments as audit storm rages (12 September 2025)
- World Bank blog, John Wille and Catherine Masinde: Home-grown technology firms help drive eGovernment expansion in East Africa (28 February 2017)
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