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  <titleInfo>
    <title>National government budget implementation review report</title>
    <subTitle>The First Three Months FY 2025/26</subTitle>
  </titleInfo>
  <name type="corporate">
    <namePart>Office of the Controller of Budget (OCoB)</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="text">Nairobi, Kenya</placeTerm>
    </place>
    <publisher>Office of the Controller of Budget (OCoB)</publisher>
    <dateIssued>November, 2025</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxix, 303p. col. ill.; 30cm.</extent>
  </physicalDescription>
  <note type="statement of responsibility">Office of the Controller of Budget.</note>
  <subject>
    <topic>Introduction</topic>
  </subject>
  <subject>
    <topic>Analysis of receipts and exchequer issues</topic>
  </subject>
  <subject>
    <topic>Introduction</topic>
  </subject>
  <subject>
    <topic>Revenue estimates and receipts into the consolidated fund</topic>
  </subject>
  <subject>
    <topic>Net Exchequer issues by the National Treasury</topic>
  </subject>
  <subject>
    <topic>Exchequer issues by sector</topic>
  </subject>
  <subject>
    <topic>Overall budget performance</topic>
  </subject>
  <subject>
    <topic>Introduction</topic>
  </subject>
  <subject>
    <topic>FY 2023/24 overall budget</topic>
  </subject>
  <subject>
    <topic>Consolidated fund services budget performance</topic>
  </subject>
  <subject>
    <topic>Ministries, departments and agencies expenditure by economic classification</topic>
  </subject>
  <subject>
    <topic>Pending bills for national and County Government's</topic>
  </subject>
  <subject>
    <topic>Budget performance by sector</topic>
  </subject>
  <subject>
    <topic>Introduction</topic>
  </subject>
  <subject>
    <topic>Agriculture, rural and urban development sector</topic>
  </subject>
  <subject>
    <topic>Education sector</topic>
  </subject>
  <subject>
    <topic>Energy, infrastructure and Information Communications Technology (EI &amp; ICT) Sector</topic>
  </subject>
  <subject>
    <topic>Environmental protection, water and natural resources sector</topic>
  </subject>
  <subject>
    <topic>General economic and commercial affairs sector</topic>
  </subject>
  <subject>
    <topic>Governance, justice, law and order sector</topic>
  </subject>
  <subject>
    <topic>Health sector</topic>
  </subject>
  <subject>
    <topic>National security sector</topic>
  </subject>
  <subject>
    <topic>Public administration and international relations sector</topic>
  </subject>
  <subject>
    <topic>Social protection, culture and recreation sector</topic>
  </subject>
  <subject>
    <topic>Key issues and recommendations</topic>
  </subject>
  <subject>
    <topic>Receipt into the consolidated fund</topic>
  </subject>
  <subject>
    <topic>Reduction of deficit financing</topic>
  </subject>
  <subject>
    <topic>Low absorption of budget</topic>
  </subject>
  <subject>
    <topic>Expenditure on use of goods and services</topic>
  </subject>
  <subject>
    <topic>Increase in pending bills</topic>
  </subject>
  <subject>
    <topic>Management of public debt: a review of the drivers of public borrowing</topic>
  </subject>
  <subject>
    <topic>Introduction</topic>
  </subject>
  <subject>
    <topic>Evolution of public debt, 2013 - 2023</topic>
  </subject>
  <subject>
    <topic>Drivers of public debt</topic>
  </subject>
  <subject>
    <topic>Public debt service</topic>
  </subject>
  <subject>
    <topic>Recommendation</topic>
  </subject>
  <classification authority="ddc" edition="23">352.48 .OCB</classification>
  <recordInfo>
    <recordContentSource authority="marcorg">KeNa-CAJ</recordContentSource>
    <recordCreationDate encoding="marc">260310</recordCreationDate>
    <recordChangeDate encoding="iso8601">20260310155841.0</recordChangeDate>
    <languageOfCataloging>
      <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
    </languageOfCataloging>
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