Budget Implementation Review Report: First Quarter 2013/2014

Publisher	Controller of Budget, Kenya
Year of Publication	2013
Category	Report Budget & Fiscal Plans
County	All/General
Description	This report gives a synopsis of the status of budget implementation and assesses the performance of the County Governments in the management of public resources for the first quarter of the financial year 2013/2014. The report is prepared pursuant to Article 228(6) of the Constitution that mandates the Controller of Budget to submit to each house of Parliament a report on the implementation of budgets of both the National and County Governments. Reporting on budget implementation creates awareness among stakeholders and enables them to identify and review existing policy. Further, this in-year reporting function is part of governments efforts to promote budget openness, transparency and credibility as key components of our public financial management reforms. The Office of the Controller of Budget (OCOB) established County offices in each of the 47 Counties in line with the principle of devolution to enable County Governments discharge their services effectively. This report is a careful analysis of budget implementation by the Counties for the period July to September 2013. In the report, we have compared the implementation of the budgets against the County Appropriation laws that are in force, highlighted the revenues and expenditures of the Counties and assessed their performance. It is expected that this report will enable the County Governments build on the milestones achieved by initiating corrective mechanisms on issues highlighted and forge ahead to realize the devolution aspirations notwithstanding the anticipated challenges and impediments. High on the agenda of the OCOB in improving budget implementation is to ensure withdrawals from public funds are done according to the Law. The rationales for budget monitoring are to strengthen oversight; to identify challenges in service delivery; and to generate information to appraise public budgetary debates. This office will work with the County Governments and other government agencies to ensure sound public financial management systems. This is an exciting but challenging time for the country as we strive to realize the benefits of a devolved system of governance. The OCOB therefore looks forward to continued collaborations with the County Governments as they move forward and urge the public to participate in the budgetary process and give feedback in order to continuously improve budget execution at the County Governments.
Tags	Public Finance
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