Turkana County is now in the sixth year of its existence as a devolved unit as stipulated in thefirst schedule of the constitution promulgated in August 2010. The County Government Act of2012 section 104 requires the County Government to account and report on all the resourcesbudgeted for in the plan framework developed by the county executive committee and passed bythe county assembly. The Public Finance Management Act of 2012 section 166 requiresaccounting officer for County Government entities to prepare a report for each quarter of thefinancial year in respect of their entities; the reports will then be consolidated by the CountyTreasury.Performance reporting is an integral element in understanding how well Turkana CountyGovernment is delivering services and investing public finances in context of CountyGovernments major departments. Demonstrating delivery of service and developments that aregood value for money and drive economic growth whilst balancing the need for sustainabilityand being a vital tool to securing future funding. Learning about which county Governmentdepartments are most effective in achieving these objectives and responding to CountyGovernment issues will build the evidence base to support future decision making and sharelessons about delivery of best practice.Quarter two Performance Report for the period ending 31st December 2018 is anchored on theProgram Based Budget for FY 2018/2019 and has been prepared using the International PublicSector Accounting Standards (IPSAS). The report is among the checks and controls stipulated bythe act to ensure accountability in the use of public funds. This entails comparison of the set targetsand the actual achievement by the various County entities which lead to calculation of variance.The deduced variances are used for analytical review and provide a basis for the precedingquarters.The aspiration of Turkana County Government of having a transparent and accountable frameworkwill be achievable through this performance reports.

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