County government budget implementation review report : for the financial year FY 2022/23 /
County government budget implementation review report : for the financial year FY 2022/23 /
Office of the Controller of Budget.
- Nairobi, Kenya : Office of the Controller of Budget (OCOB), [September, 2023].
- xxiv, 722p.: col. ill.; 30cm.
Introduction,
Financial analysis of county budget implementation in FY 2022/23,
Introduction,
Revenue analysis,
Revenue out-turn,
Own-source revenue,
Funds released to the counties,
Expenditure analysis,
Budget performance by county,
County Government of Baringo,
County Government of Bomet,
County Government of Bungoma,
County Government of Busia,
County Government of Elgeyo Marakwet,
County Government of Embu,
County Government of Garissa,
County Government of Homabay,
County Government of Isiolo,
County Government of Kajiado,
County Government of Kakamega,
County Government of Kericho,
County Government of Kiambu,
County Government of Kilifi,
County Government of Kirinyaga,
County Government of Kisii,
County Government of Kisumu,
County Government of Kitui,
County Government of Kwale,
County Government of Laikipia,
County Government of Lamu,
County Government of Machakos,
County Government of Makueni,
County Government of Mandera,
County Government of Marsabit,
County Government of Meru,
County Government of Migori,
County Government of Mombasa,
County Government of Murang'a,
Nairobi City County Government,
County Government of Nakuru,
County Government of Nandi,
County Government of Narok,
County Government of Nyamira,
County Government of Nyandarua,
County Government of Nyeri,
County Government of Samburu,
County Government of Siaya,
County Government of Taita Taveta,
County Government of Tana River,
County Government of Tharaka Nithi,
County Government of Trans Nzoia,
County Government of Turkana,
County Government of Uasin Gishu,
County Government of Vihiga,
County Government of Wajir,
County Government of West Pokot,
Key challenges and recommendations,
Introduction,
Under-performance of own-source revenue collection,
Low expenditure on development budget,
High level of pending bills,
Failure by fund administrators to submit quarterly financial statements to the Controller of Budget,
High expenditure on personnel emoluments,
Delay in submission of financial and non-financial reports to the Controller of Budget,
352.48 / .COB
Introduction,
Financial analysis of county budget implementation in FY 2022/23,
Introduction,
Revenue analysis,
Revenue out-turn,
Own-source revenue,
Funds released to the counties,
Expenditure analysis,
Budget performance by county,
County Government of Baringo,
County Government of Bomet,
County Government of Bungoma,
County Government of Busia,
County Government of Elgeyo Marakwet,
County Government of Embu,
County Government of Garissa,
County Government of Homabay,
County Government of Isiolo,
County Government of Kajiado,
County Government of Kakamega,
County Government of Kericho,
County Government of Kiambu,
County Government of Kilifi,
County Government of Kirinyaga,
County Government of Kisii,
County Government of Kisumu,
County Government of Kitui,
County Government of Kwale,
County Government of Laikipia,
County Government of Lamu,
County Government of Machakos,
County Government of Makueni,
County Government of Mandera,
County Government of Marsabit,
County Government of Meru,
County Government of Migori,
County Government of Mombasa,
County Government of Murang'a,
Nairobi City County Government,
County Government of Nakuru,
County Government of Nandi,
County Government of Narok,
County Government of Nyamira,
County Government of Nyandarua,
County Government of Nyeri,
County Government of Samburu,
County Government of Siaya,
County Government of Taita Taveta,
County Government of Tana River,
County Government of Tharaka Nithi,
County Government of Trans Nzoia,
County Government of Turkana,
County Government of Uasin Gishu,
County Government of Vihiga,
County Government of Wajir,
County Government of West Pokot,
Key challenges and recommendations,
Introduction,
Under-performance of own-source revenue collection,
Low expenditure on development budget,
High level of pending bills,
Failure by fund administrators to submit quarterly financial statements to the Controller of Budget,
High expenditure on personnel emoluments,
Delay in submission of financial and non-financial reports to the Controller of Budget,
352.48 / .COB