County governments budget implementation review report: half year fy 2014/2015.
Material type:
TextPublication details: Nairobi, Kenya: Office of the Controller of Budget (OCOB), [February 2015]Description: xvi,276p.: col.ill.; 25cmSubject(s): - 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
- 23 352.48
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Ombudsman Library Headquarters Main shelves | Ombudsman Library Headquarters | 352.48 (Browse shelf(Opens below)) | Available | 0000000001871 |
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