National government budget implementation review report : The First Three Months FY 2025/26
National government budget implementation review report : The First Three Months FY 2025/26
Office of the Controller of Budget.
- Nairobi, Kenya : Office of the Controller of Budget (OCoB), November, 2025
- xxix, 303p. col. ill.; 30cm.
Introduction
Analysis of receipts and exchequer issues
Introduction
Revenue estimates and receipts into the consolidated fund
Net Exchequer issues by the National Treasury
Exchequer issues by sector
Overall budget performance
Introduction
FY 2023/24 overall budget
Consolidated fund services budget performance
Ministries, departments and agencies expenditure by economic classification
Pending bills for national and County Government's
Budget performance by sector
Introduction
Agriculture, rural and urban development sector
Education sector
Energy, infrastructure and Information Communications Technology (EI & ICT) Sector
Environmental protection, water and natural resources sector
General economic and commercial affairs sector
Governance, justice, law and order sector
Health sector
National security sector
Public administration and international relations sector
Social protection, culture and recreation sector
Key issues and recommendations
Receipt into the consolidated fund
Reduction of deficit financing
Low absorption of budget
Expenditure on use of goods and services
Increase in pending bills
Management of public debt: a review of the drivers of public borrowing
Introduction
Evolution of public debt, 2013 - 2023
Drivers of public debt
Public debt service
Recommendation
352.48 / .OCB
Introduction
Analysis of receipts and exchequer issues
Introduction
Revenue estimates and receipts into the consolidated fund
Net Exchequer issues by the National Treasury
Exchequer issues by sector
Overall budget performance
Introduction
FY 2023/24 overall budget
Consolidated fund services budget performance
Ministries, departments and agencies expenditure by economic classification
Pending bills for national and County Government's
Budget performance by sector
Introduction
Agriculture, rural and urban development sector
Education sector
Energy, infrastructure and Information Communications Technology (EI & ICT) Sector
Environmental protection, water and natural resources sector
General economic and commercial affairs sector
Governance, justice, law and order sector
Health sector
National security sector
Public administration and international relations sector
Social protection, culture and recreation sector
Key issues and recommendations
Receipt into the consolidated fund
Reduction of deficit financing
Low absorption of budget
Expenditure on use of goods and services
Increase in pending bills
Management of public debt: a review of the drivers of public borrowing
Introduction
Evolution of public debt, 2013 - 2023
Drivers of public debt
Public debt service
Recommendation
352.48 / .OCB
