County governments budget implementation review report: half year fy 2014/2015.

County governments budget implementation review report: half year fy 2014/2015. - Nairobi, Kenya: Office of the Controller of Budget (OCOB), [February 2015] - xvi,276p.: col.ill.; 25cm.


Introduction
Financial analysis of county budget implementation for the first half of fy 2014/15
Revenue analysis
Transfers from the national government
Locally collected revenue
Funds released to the counties
Funds released to the counties from the consolidated fund
Funds released to the county operational accounts
Expenditure analysis
Recurrent expenditure
Personal emoluments
Operations and maintenance
Analysis of MCAa sitting allowance
Analysis of expenditure on domestic and foreign travels
Development expenditure
Expenditure on debt repayment and pending bills
Monthly expenditure by counties
Individual county budget performance
Budget allocation by sector
Expenditure by sector
Individual county summaries
Key challenges and recommendations
Quarterly reporting by administrations of county public funds
Expenditure of exchequer releases on different votes
Lack of internal audit arrangements
Non-compliance to SRC circulars on remuneration and benefits of public officers
Failure to adopt IFMIS by some county assemblies
Use of local revenue at source

352.48