Reconciliation to Settlement Flow
A complete visualization of the e-Citizen revenue collection process — from the moment a citizen pays for a government service, through PSP collection accounts and KCB Bank settlement, to the final distribution of funds to Ministries, Counties, Departments, and Agencies.
Four-Layer Reference Chain
Each layer creates a traceable link — from the citizen's payment through PSP collection, into the KCB Settlement Account, and to the MCDA's bank account.
Request Government Service
Citizens and businesses access the e-Citizen portal to request government services.
www.ecitizen.go.ke
Kenya's centralized digital gateway for all government services. The unified front-end entry point.
Ministry / County / Dept / Agency
The service request is routed to the relevant MCDA's internal back-end systems for processing.
Original MCDA Invoice Number
The MCDA creates the original service invoice for the first time, carrying a unique MCDA Invoice Number.
Pesaflow — Aggregation Engine
The Pesaflow Payment Gateway receives the MCDA invoice and orchestrates the entire payment process.
Gateway Payment Reference No.
Pesaflow creates its own Payment Reference Number and maps it to the MCDA Service Invoice.
Customer-facing payment request
Pesaflow generates its own invoice to the customer, linked back to the original MCDA invoice. This is what the citizen sees.
Multiple payment channels
The customer is presented with a checkout page displaying multiple payment channels to choose from.
Paybill 222222
M-Pesa processes the payment and creates its own PSP Reference Number and Transaction ID.
KCB, Equity, Co-op, etc.
Banks process the payment via EFT or RTGS and create their own PSP Reference Number and Transaction ID.
Visa / Mastercard
Card networks process the payment and create their own PSP Reference Number and Transaction ID.
Airtel Money, T-Kash
Other mobile money providers process the payment and create their own reference numbers.
Safaricom Trust Account
Safaricom's dedicated collection account where M-Pesa payments are held before settlement.
Respective Bank Account
Each bank's dedicated collection account for EFT/RTGS payments.
Acquirer Bank Account
The card acquirer bank's collection account for Visa/Mastercard payments.
Respective Provider Account
Other mobile money providers' collection accounts.
KCB Bank
All PSPs settle their collected amounts into this single common Settlement Account held at KCB Bank. This is the central convergence point for all e-Citizen revenue.
National Treasury GDP Team
Based on the information on the Pesaflow system, the National Treasury GDP Team performs reconciliation against the KCB Settlement Account.
Four-layer reference chain
PSP Transaction ID is matched to the Gateway Payment Reference, which is matched to the original MCDA Service Invoice.
Amounts due per entity
Per-MCDA settlement reports are generated with the full reference trail, detailing exactly how much is due to each entity.
Exception handling
Any breaks in the reference chain, mismatches, failed transactions, or exceptions are flagged for investigation.
Government Digital Payments Unit
The GDP Team at the National Treasury oversees the settlement process and prepares the formal settlement instructions.
Detailed per-MCDA breakdowns
The GDP Team prepares Excel-based settlement reports that detail exactly how much should be settled to each MCDA.
Excel reports sent to KCB Bank
The Excel-based settlement reports are transmitted to KCB Bank as the authoritative instruction to execute settlement.
KCB Settlement A/C → MCDA Bank A/Cs
KCB Bank transfers funds from the common Settlement Account to the external bank accounts of each MCDA.
External Bank Accounts
Ministry bank accounts at various commercial banks across Kenya.
47 County Governments
External bank accounts of all 47 County Governments.
External Bank Accounts
Department accounts at various commercial banks.
External Bank Accounts
Agency accounts at various commercial banks.
Internal Reconciliation
Each MCDA verifies amounts received against expected settlements shown on the Pesaflow Dashboard.
Pesaflow Portal
MCDAs access the Pesaflow portal to verify receipts against expected settlements and flag discrepancies.
Integrated Financial Mgmt System
Confirmed receipts are recorded in IFMIS, the Government of Kenya's official accounting platform.
Funds available for operations
The settlement cycle is finalized. Funds are now available for service delivery and operations.
Click any node to view details