Purpose This document is intended to complement the FMIS User Manual available on the MFED website (www.mfed.gov.ki). The Standard Operating Procedures (SOPs) outlined in this document are designed to: 1. Establish compliance requirements for adhering to various relevant section of the Public Finance (Control and Audit) Act, associated regulations and MFED finance instructions; 2. Ensure consistency in government operations; 3. Enhance efficiency and support improved fiduciary management in the preparation and implementation of budgets; 4. Uphold quality control, clarify accountability and responsibility requirements in relation to the management and usage of the system in implementing public finance management functions; 5. Enhance and strengthen financial management capabilities within government departments, with a particular emphasis on the efficient utilisation of the Financial Management Information System (FMIS).