County governments annual budget implementation review report : for the FY 2021/22 /
by Office of the Controller of Budget.
- Nairobi , Kenya: Office of the Controller of Budget (OCoB), September 2022.
- xxii , 490p.: col. ill.; 30cm.
Financial analysis of county budget implementation in the FY 2021/22 Revenue analysis Funds released to the counties Financial analysis of county budget implementation in the fy 2021/22 County Government of Baringo County Government of Bomet County Government of Bungoma County Government of Busia County Government of Elgeyo Marakwet County Government of Embu County Government of Garissa County Government of Homa Bay County Government of Isiolo County Government of Kajiado County Government of Kakamega County Government of Kericho County Government of Kiambu County Government of Kilifi County Government of Kirinyaga County Government of Kisii County Government of Kisumu County Government of Kitui County Government of Kwale County Government of Laikipia County Government of Lamu County Government of Machakos County Government of Makueni County Government of Mandera County Government of Marsabit County Government of Meru County Government of Migori County Government of Mombasa County Government of Murang'a County Government of Nairobi City County Government of Nakuru County Government of Nandi County Government of Narok County Government of Nyamira County Government of Nyandarua County Government of Nyeri County Government of Samburu County Government of Siaya County Government of Taita Taveta County Government of Tana River County Government of Tharaka Nithi County Government of Trans Nzoia County Government of Turkana County Government of Uasin Gishu County Government of Vihiga County Government of Wajir County Government of West Pokot Key challenges and recommendations Under-performance in own source revenue collection Low expenditure on the development budget High expenditure on personnel emoluments High level of pending bills Use of manual systems to process payroll Delay in submission of financial and non-financial reports to the controller of budget Weak budgetary control and use of revenue at source