IPSAS 45 Is Now Law in Kenya.
Is Your Infrastructure Ready?

Starting July 2025, every county road, bridge, water scheme, and public building must be accounted for under IPSAS 45. Compliance requires engineering data that holds up under audit — not spreadsheets alone.

IPSAS 45 Compliance Deadline
30 June 2026
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Remaining to fully comply with IPSAS 45

Who it applies to: National & County Governments, State Corporations, Public Universities
Effective Date: 1 July 2025 | Full accrual transition by 2028
Infrastructure in scope: Roads, Bridges, Water Systems, Power Lines, Buildings

What IPSAS 45 Means for Kenyan Public Infrastructure

IPSAS 45 replaces IPSAS 17 as Kenya's public sector standard for Property, Plant, and Equipment. The standard was issued by the International Public Sector Accounting Standards Board (IPSASB) and adopted locally by the Public Sector Accounting Standards Board (PSASB). Every public asset — from a rural access road to a multi-billion-shilling dam — must be recognised, measured, depreciated, and disclosed properly.

Infrastructure assets are now explicitly in scope. Heritage assets must be identified. The standard introduces current operational value — essential when a road or bridge has no market price.

For full details, refer to the official IPSAS 45 standard document published by IPSASB.

What Changed from IPSAS 17?

  • Infrastructure assets now explicitly covered
  • Heritage assets must be recognised
  • Componentisation is mandatory for roads
  • Current operational value is a valid measurement option

Learn more from PSASB implementation guidelines →

What Counts as Infrastructure Under IPSAS 45?

🛣️ Road Networks

National highways, county roads, and rural feeder roads — each broken into pavement, sub-base, drainage, and furniture with separate useful lives. KeRRA road classification →

🌉 Bridges & Culverts

Deck, superstructure, substructure, bearings, and approaches — each component ages differently and needs engineering assessment.

💧 Water & Sewerage

Treatment plants, distribution networks, dams, and sewer lines. Condition surveys support impairment testing. WASREB asset guidelines →

🏛️ Building Infrastructure

Government offices, hospitals, and schools. Geotechnical and structural audits underpin useful life estimates.

Four Compliance Requirements That Need Engineers

1. Asset Recognition

Problem: Legacy infrastructure has no cost records.
Our role: Site inspection, asset inventory, engineering cost estimation.

2. Componentisation

Problem: Roads and bridges have multiple components with different lives.
Our role: Pavement design and geotechnical reports define components.

3. Depreciation & Useful Life

Problem: Guessing useful lives fails audits.
Our role: Structural integrity assessments produce audit-ready recommendations.

4. Impairment Testing

Problem: Deteriorated assets need impairment evidence.
Our role: PCI surveys, structural audits, geotechnical reports.

PSASB Guidelines & Key Deadlines

IPSAS 45 is effective from 1 July 2025 for financial years beginning on or after that date. Kenya's full accrual transition is targeted for 2028, but infrastructure requirements start now.

Reference documents:

  • Complete asset inventory by 30 June 2026
  • Component schedules with separate useful lives
  • Documented measurement basis
  • Impairment assessment at reporting date
Download official PSASB guidelines →

How Strasan Group Supports IPSAS 45 Compliance

Strasan ServiceIPSAS 45 ApplicationOutput Provided
Geotechnical InvestigationsAsset recognition & componentisationSoil reports + foundation schedules
Pavement Design & SurveyRoad componentisation & depreciationPCI + component lives
Structural EngineeringUseful life assessmentStructural audit report
Water EngineeringWater asset recognitionAsset inventory + capacity reports
Project ManagementConstruction cost captureAs-built cost schedules
Environmental (ESIA)Heritage asset identificationESIA with asset characterisation

📥 Download IPSAS 45 Asset Register Template (Excel)

Get a practical working example of an asset register for county roads. Includes componentisation columns, useful life schedules, and depreciation formulas ready for your data.

Download Excel Template (.csv)

No email required. Direct download.

Engineers Who Understand Infrastructure & Compliance

Dr. Eng. Paul G. Macharia

Dr. Eng. Paul G. Macharia

Director — Transport & Infrastructure

Ph.D. Civil Engineering (Transportation) · EBK Registered

Infrastructure asset recognition, pavement componentisation, and condition survey methodologies for county asset registers.

Eng. Paul Gachiri Methu

Eng. Paul Gachiri Methu

Director — Compliance & Financial Engineering

BSc Civil Engineering · CPA(K) · EBK Registered

Asset valuation, current operational value, depreciation schedules, and audit-ready engineering sign-off.

EBK Registered · NEMA Licensed · IPSAS 45 Technical Partners

IPSAS 45 Audit Checklist for Public Entities

  • Complete infrastructure asset inventory (GPS-referenced)
  • Component schedule with individual useful lives
  • Geotechnical/structural reports as supporting evidence

We Deliver the Technical Evidence

Strasan provides the engineering backbone of IPSAS 45 compliance — asset inventory, componentisation, heritage identification, and technical reports auditors accept.

For more information on audit requirements, visit the Office of the Auditor-General Kenya.

Request an Asset Register Assessment →

Ready to Build Your IPSAS 45 Asset Register?

County governments, state corporations, and development partners — Strasan turns IPSAS 45 compliance into a managed engineering process.

© 2026 Strasan Group Limited. All rights reserved.

Registered with EBK · NEMA Licensed