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The Office of the Controller of Budget (OCOB) is pleased to present the Annual Budget Implementation Review
Report (BIRR) for the Financial Year (FY) 2015/16. The report covers the period of July 2015 to June 2016 and
has been prepared in fulfilment of Article 228(6) of the Constitution of Kenya, 2010 which requires the Controller
of Budget (COB) to submit a report on the implementation of the budgets of both the National and the County
Governments to each House of Parliament every four months.
The report reviews budget implementation by the National Government Ministries, Departments and Agencies
(MDAs) and presents the revenue, expenditure and program performance. The performance is compared to the
FY 2015/16 approved targets and estimates and is based on expenditure reports from the Integrated Financial
Management and Information System (IFMIS) and financial reports received from the MDAs and the National
Treasury. The report further identifies some of the key challenges that faced budget implementation in the FY
2015/16 and makes appropriate recommendations.
Through this report, the Office endeavours to contribute towards enhancing prudent financial management in the
public sector and will continue to publish regular reports on budget implementation for dissemination to the public.
Further, this report also informs the Legislature and the Executive on the progress made towards achieving the FY
2015/16 budget goals.
This report is a good step in providing valuable information on budget implementation by National Government
entities. I therefore urge the readers of this report to effectively use the information contained in this report in
holding the players in budget implementation to account. It is also my hope that the report will inform policy
decisions and ultimately contribute to improvement of budget performance in the Country. |
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