000			02297nam a22004937a 4500
003			KeNa-CAJ
005			20230511131948.0
008			230511b |||||||| |||| 00| 0 eng d
040			_aCAJ _bEng _cCAJ
082			_223 _a352.48
110			_aOffice of the Controller of Budget (OCOB) _98188
245			_aCounty governments budget implementation review report: _bhalf year fy 2014/2015.
260			_aNairobi, Kenya: _bOffice of the Controller of Budget (OCOB), _c[February 2015]
300			_axvi,276p.: _bcol.ill.; _c25cm.
650			_aIntroduction _95814
650			_aFinancial analysis of county budget implementation for the first half of fy 2014/15 _912893
650			_aRevenue analysis _910983
650			_aTransfers from the national government _912894
650			_aLocally collected revenue _912895
650			_aFunds released to the counties _912896
650			_aFunds released to the counties from the consolidated fund _912897
650			_aFunds released to the county operational accounts _912898
650			_aExpenditure analysis _910984
650			_aRecurrent expenditure _912899
650			_aPersonal emoluments _912900
650			_aOperations and maintenance _912901
650			_aAnalysis of MCAa sitting allowance _912902
650			_aAnalysis of expenditure on domestic and foreign travels _912903
650			_aDevelopment expenditure _912904
650			_aExpenditure on debt repayment and pending bills _912905
650			_aMonthly expenditure by counties _912906
650			_aIndividual county budget performance _912907
650			_aBudget allocation by sector _912908
650			_aExpenditure by sector _912909
650			_aIndividual county summaries _912910
650			_aKey challenges and recommendations _95816
650			_aQuarterly reporting by administrations of county public funds _912911
650			_aExpenditure of exchequer releases on different votes _912912
650			_aLack of internal audit arrangements _912913
650			_aNon-compliance to SRC circulars on remuneration and benefits of public officers _912914
650			_aFailure to adopt IFMIS by some county assemblies _912915
650			_aUse of local revenue at source _912916
942			_2ddc _cB _e23 _h352.48
999			_c2019 _d2019