Annual Budget County Governments Implementation Review Report  for FY 2013-14

Office of the Controller of Budget

dc.contributor.author	Office of the Controller of Budget
dc.date.accessioned	2021-11-08T12:40:44Z
dc.date.available	2021-11-08T12:40:44Z
dc.date.issued	2014
dc.identifier.uri	http://192.168.150.44/handle/123456789/1118
dc.description.abstract	PREFACE The Constitution, and the Public Finance Management Act (PFMA), 2012 outline the principles and framework for public fi nance management by all government entities. The principles of public fi nance are outlined in Article 201 of the Constitution and include requirements for: i) openness and accountability, including public participation in fi nancial matters, ii) the public fi nance system shall promote an equitable society, iii) the burden and benefi ts of the use of resources and public borrowing to be shared equitably between present and future generations, iii) public money shall be used in a prudent and responsible way, and iv) there shall be clarity in fi scal reporting and responsible fi nancial management. These constitutional principles are further expounded under Section 107 of the PFMA, 2012. In order to ensure adherence to the principles of public fi nance by public entities, the Constitution established oversight institutions that include Parliament, the Auditor General, the Controller of Budget, County Assemblies, among others. The oversight role of the Controller of Budget is derived from Article 228 (4) of the Constitution which states “the Controller of Budget shall oversee the implementation of the budgets of the national and county governments by authorizing withdrawals from public funds under Articles 204, 206 and 207”. Further, Article 228 (6) requires the Controller of Budget to submit to each House of Parliament a report on the implementation of budgets of the National and County Governments every four months. This Budget Implementation Report (BIRR) is prepared to meet requirements of Article 228 (6) of the Constitution. The report covers the Financial Year (FY) 2013/14 and provides status on budget implementation by County Governments during the year. It highlights the status of budget execution by County Governments and compares performance against budgeted revenue and expenditure for the period under review. The report is largely based on analysis of expenditure reports by County Governments which are corroborated by data on expenditure generated from the Integrated Financial Management Information System (IFMIS). It is also informed by continuous monitoring of exchequer issues and reviews by the Offi ce of the Controller of Budget (OCOB). The report indicates that the last quarter of FY 2013/14 witnessed better performance in budget execution by the Counties. Absorption of funds improved from Kshs.86.7 billion (32.2 per cent) during the third quarter to Kshs.169.4 billion (64.9 per cent) at year end. Recurrent expenditure recorded the highest absorption rate at 82.7 per cent while development expenditure stood at 36.4 per cent in FY 2013/14. The report also presents the overall progress in budget implementation by County Governments. It identifi es the challenges faced by County Governments in budget implementation and also makes recommendations that will enhance budget implementation. Information provided in this report is useful to many stakeholders including policy makers, legislators, analysts, practitioners, and the general public. While successful budget implementation depends on a number of factors, public participation and budget monitoring remain crucial principles in the budget execution process. It is our hope that this report will generate interest and participation by the public and other stakeholders in monitoring County Government budget implementation. I urge all readers to constructively engage County Governments in discussions and debate which will improve budget execution, monitoring, quality assurance, and in the long run guarantee Mrs. Agnes Odhiambo Controller of Budget value for public funds.	en_US
dc.language.iso	en	en_US
dc.subject	Annual Budget County Governments Implementation Review Report for FY 2013-14	en_US
dc.title	Annual Budget County Governments Implementation Review Report for FY 2013-14	en_US
dc.type	Technical Report	en_US