TY - BOOK ED - Office of the Controller of Budget (OCoB). TI - County governments annual budget implementation review report : : for the FY 2021/22 U1 - 352.48 23 PY - 2022/// CY - Nairobi , Kenya PB - Office of the Controller of Budget (OCoB) KW - Financial analysis of county budget implementation in the FY 2021/22 KW - Revenue analysis KW - Funds released to the counties KW - Financial analysis of county budget implementation in the fy 2021/22 KW - County Government of Baringo KW - County Government of Bomet KW - County Government of Bungoma KW - County Government of Busia KW - County Government of Elgeyo Marakwet KW - County Government of Embu KW - County Government of Garissa KW - County Government of Homa Bay KW - County Government of Isiolo KW - County Government of Kajiado KW - County Government of Kakamega KW - County Government of Kericho KW - County Government of Kiambu KW - County Government of Kilifi KW - County Government of Kirinyaga KW - County Government of Kisii KW - County Government of Kisumu KW - County Government of Kitui KW - County Government of Kwale KW - County Government of Laikipia KW - County Government of Lamu KW - County Government of Machakos KW - County Government of Makueni KW - County Government of Mandera KW - County Government of Marsabit KW - County Government of Meru KW - County Government of Migori KW - County Government of Mombasa KW - County Government of Murang'a KW - County Government of Nairobi City KW - County Government of Nakuru KW - County Government of Nandi KW - County Government of Narok KW - County Government of Nyamira KW - County Government of Nyandarua KW - County Government of Nyeri KW - County Government of Samburu KW - County Government of Siaya KW - County Government of Taita Taveta KW - County Government of Tana River KW - County Government of Tharaka Nithi KW - County Government of Trans Nzoia KW - County Government of Turkana KW - County Government of Uasin Gishu KW - County Government of Vihiga KW - County Government of Wajir KW - County Government of West Pokot KW - Key challenges and recommendations KW - Under-performance in own source revenue collection KW - Low expenditure on the development budget KW - High expenditure on personnel emoluments KW - High level of pending bills KW - Use of manual systems to process payroll KW - Delay in submission of financial and non-financial reports to the controller of budget KW - Weak budgetary control and use of revenue at source ER -