TY - BOOK ED - Office of the Controller of Budget (OCOB). TI - County government budget implementation review report : : for the financial year FY 2022/23 U1 - 352.48 23 PY - 2023///] CY - Nairobi, Kenya : PB - Office of the Controller of Budget (OCOB) KW - Introduction KW - Financial analysis of county budget implementation in FY 2022/23 KW - Revenue analysis KW - Revenue out-turn KW - Own-source revenue KW - Funds released to the counties KW - Expenditure analysis KW - Budget performance by county 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 Homabay 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 - Nairobi City County Government 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 of own-source revenue collection KW - Low expenditure on development budget KW - High level of pending bills KW - Failure by fund administrators to submit quarterly financial statements to the Controller of Budget KW - High expenditure on personnel emoluments KW - Delay in submission of financial and non-financial reports to the Controller of Budget ER -