TY  - BOOK
ED  - Office of the Controller of Budget (OCOB)
TI  - County governments budget implementation review report: half year fy 2014/2015
U1  - 352.48 23
PY  - 2015///]
CY  - Nairobi, Kenya
PB  - Office of the Controller of Budget (OCOB)
KW  - Introduction
KW  - Financial analysis of county budget implementation for the first half of fy 2014/15
KW  - Revenue analysis
KW  - Transfers from the national government
KW  - Locally collected revenue
KW  - Funds released to the counties
KW  - Funds released to the counties from the consolidated fund
KW  - Funds released to the county operational accounts
KW  - Expenditure analysis
KW  - Recurrent expenditure
KW  - Personal emoluments
KW  - Operations and maintenance
KW  - Analysis of MCAa sitting allowance
KW  - Analysis of expenditure on domestic and foreign travels
KW  - Development expenditure
KW  - Expenditure on debt repayment and pending bills
KW  - Monthly expenditure by counties
KW  - Individual county budget performance
KW  - Budget allocation by sector
KW  - Expenditure by sector
KW  - Individual county summaries
KW  - Key challenges and recommendations
KW  - Quarterly reporting by administrations of county public funds
KW  - Expenditure of exchequer releases on different votes
KW  - Lack of internal audit arrangements
KW  - Non-compliance to SRC circulars on remuneration and benefits of public officers
KW  - Failure to adopt IFMIS by some county assemblies
KW  - Use of local revenue at source
ER  -