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. 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Introduction <br/>Financial analysis of county budget implementation for the first half of fy 2014/15<br/>Revenue analysis <br/>Transfers from the national government<br/>Locally collected revenue<br/>Funds released to the counties<br/>Funds released to the counties from the consolidated fund<br/>Funds released to the county operational accounts <br/>Expenditure analysis <br/>Recurrent expenditure <br/>Personal emoluments <br/>Operations and maintenance <br/>Analysis of MCAa sitting allowance <br/>Analysis of expenditure on domestic and foreign travels <br/>Development expenditure <br/>Expenditure on debt repayment and pending bills <br/>Monthly expenditure by counties <br/>Individual county budget performance <br/>Budget allocation by sector <br/>Expenditure by sector <br/>Individual county summaries <br/>Key challenges and recommendations <br/>Quarterly reporting by administrations of county public funds <br/>Expenditure of exchequer releases on different votes <br/>Lack of internal audit arrangements <br/>Non-compliance to SRC circulars on remuneration and benefits of public officers <br/>Failure to adopt IFMIS by some county assemblies <br/>Use of local revenue at source 
<br/><br/><label>Dewey Class. No.: </label>352.48