Office of The Controller of Budget: Annual report 2012/2013.
- Nairobi, Kenya: Office of the Controller of Budget (OCOB), [February 2014]
- viii,66p.: col.ill.; 25cm.
Budget implementation Organization of the report Mandate and strategic framework Establishment of the Office of the Controller of Budget Mandate of the OCOB Strategic plan of the OCOB Performance and achievements Facilitating approval of withdrawals of public funds Exchequer issues and resource absorption Monitoring and reporting of budget implementation Enhancing public access to budget information Enhancing capacity Enhancing prudent public financial management County visits by OCOB Legal framework Emerging issues in monitoring budget implementation Low absorption of funds Revenue shortfall Integrated financial management systems Capacity of the county governments Public wage bill Standards for reporting Delay in enactment of the controller of budget bill 2011 Inadequate budget allocation Recommendations to improve budget execution Low absorption of resources Revenue shortfall Integrated financial management systems Capacity for the county governments Enactment of the controller of budget bill 2011 Inadequate budget allocation Organization structure Budget implementation directorate Corporate services directorate Research and planning directorate Legal affairs directorate Internal audit division Conclusion