...This report covers the period from July to September, 2018 and presents information on the status of budget implementation by each of the forty seven county governments. It contains vital information on revenue and expenditure performance, and also identified the challenges faced by the counties in the course of budget implementation during the period under review. The report is largely based on analysis of expenditure reports submitted by the County Treasuries in line with Section 166 and 168 of the Public Finance Management (PFM) Act, 2012 and data generated from the Integrated Financial Management System (IFMIS). Further, the report is also informed by data from continuous monitoring of budget execution and records by the Office of the Controller of Budget (OCOB) on exchequer requisitions and performance trends from prior reporting periods

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