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

352.48