OFFICE OF THE CONTROLLER OF BUDGET ii END OF TERM REPORT 2011 - 2019 Statement of Appreciation I am pleased to present this End of Term Report as the First Controller of Budget appointed under the Constitution of Kenya, 2010. Article 228 (3) of the Constitution required me to hold the Office of the Controller of Budget for a non – renewable term of eight years from August 2011 to August 2019. As the Independent Office mandated to oversee implementation of the budgets of the National and County Governments by authorising withdrawals from public funds, I would like to acknowledge the support from the People of Kenya, which went a long way in ensuring effective discharge of this mandate. My sincere appreciation goes to His Excellency The President and Commanderin- Chief of the Kenya Defence Forces of the Republic of Kenya, Hon. Uhuru Kenyatta, C.G.H and His Excellency The Deputy President Dr William Ruto, E.G.H for the tremendous support which enabled the office to deliver on it constitutional mandate. I also thank the Cabinet Secretaries, Principal Secretaries and Accounting Officers in Ministries, Departments and State Corporations and Semi-Autonomous Government Agencies for their support in providing information to the Office of the Controller of Budget for implementation of its mandate. In the same breath, I recognise the efforts by both past and serving Governors and their County Executive Committee members for continued cooperation with the Office of the Controller of Budget. The invaluable roles played by the National Treasury and Central Bank of Kenya in facilitating transfer of approved withdrawals to both levels of government are appreciated. The National Treasury also supported the Office of Controller of Budget in enforcement of sound financial management practices at both levels of government. The Legislature continues to play critical roles in approving and oversighting implementation of plans and budgets. I thank the Senate, National Assembly and County Assemblies for ensuring implementation of recommendations in the quarterly and annual budget implementation reports prepared and disseminated by the Office of the Controller of Budget. I also recognise and thank the leadership of all the Constitutional Commissions and the Office of Auditor General. The Office of the Controller of Budget has continued to enjoy cordial coordination from the Commissions and The Office of the Auditor General in promoting Kenya’s Development Agenda. Development Partners including Ford Foundation, United States Agency for International Development (USAID), Department for International Development OFFICE OF THE CONTROLLER OF BUDGET END OF TERM REPORT 2011 - 2019 iii (DFID) and United Kingdom Agency for International Development (UKaid), German Society for International Cooperation (Deutsche Gesellschaft für Internationale Zusammenarbeit GiZ), United Nations Development Programme (UNDP), World Bank, Danish International Development Agency (DANIDA), UN Women, International Development Law Organisation (IDLO), among others remain instrumental in supporting development of devolution since its nascent stages following promulgation of the Constitution in 2010. The Development Partners have supported the office in building capacities of staff and public at both levels of government in various areas specially technical skills in public expenditure management and promoting accountability. I take note of the exemplary commitment of the Management Team and Staff having diligently worked to see the successful growth of the Office of Controller of Budget from the nascent years to its current establishment. The Management Team has led dedicated staff towards successful implementation of the mandate of the Controller of Budget. The success is depicted through distinguished recognitions and awards received by the Office over the eight years. I thank His Excellency, The President for recently conferring me with award of Chief of Burning Spear (CBS), first class category in recognition of my role in national development. I am also grateful to the Public Service Commission for recognising and awarding the Office of Controller of Budget a Public Service Award in Compliance with the National Values and Principles of Public Service. The Public Service Commission outstandingly awarded the OCOB 100 per cent marks in six key thematic areas: Efficiency; Effectiveness; Economic use of resources and Sustainable Development; Equitable Allocation of Opportunities and Resources; Good Governance, Transparency and Accountability; and Accountability in Administrative Acts. The Office also won Financial Reporting awards under the Independent Offices and Commission category for five consecutive years. These awards are promoted by the Institute of Certified Public Accountants of Kenya, the Public Sector Accounting Standards Board and the Nairobi Securities Exchange in recognition of excellence in financial reporting. I remain indebted to the Institute of Certified Public Accountants of Kenya, for supporting me as a member through regular consultations and engagements on matters of public finance policy. As a long serving member, the Institute recognised the outstanding roles I have played in promoting accountability in the public sector and awarded me the prestigious Fellowship of the Institute of Certified Public Accountants of Kenya. OFFICE OF THE CONTROLLER OF BUDGET iv END OF TERM REPORT 2011 - 2019 Once more, I take this opportunity to thank the People of the Republic of Kenya for bestowing this responsibility on me to implement the mandate of the Office of the Controller of Budget. Development of this report has been made possible through financial support from Development Partners. To this end, I would like to convey my sincere gratitude and appreciation to the Ford Foundation for the financial support extended to the Office towards preparation of this report. I am confident that this report will serve as basis for continued endeavours of future holders of the Office of Controller of Budget. The report is also a useful source of information and guidance on roles of the Office as provided under Article 228 of the Constitution. The National and County Governments, Practitioners, Development Partners and students in pursuit of the devolution agenda will also find invaluable information in this report. Thank you and God bless Kenya.