PREFACE It gives me great pleasure to present the annual County Governments Budget Implementation Review Report (CBIRR) for the Financial Year (FY) 2014/15. This annual report has been prepared in accordance with Article 228 (6) of the Constitution, which requires the Offi ce of the Controller of Budget (OCOB) to submit to both Houses of Parliament a report on the implementation of the budgets of the National and County Governments every four months. The report examines budget performance of the forty seven County Governments for the period July, 2014 to June, 2015. It reviews and considers revenue and expenditure performance against set targets. The analysis contained in this CBIRR is based on fi nancial reports submitted to OCOB by the County Treasuries, approved County Budgets, and reports generated from the Integrated Financial Management Information System (IFMIS). The analysis and fi ndings made in the report are largely based on provisions of the Constitution of Kenya, 2010 and the Public Finance Management (PFM) Act, 2012 as benchmarks. It highlights challenges faced in budget implementation and instances where the public finance management framework has not been adhered to, and proceeds to make recommendations to address the challenges. The preparation of this report has been made possible by the efforts of staff of both OCOB and County Treasuries. The County Treasuries are responsible for execution of County Budgets while the OCOB is mandated to oversee and report on budget implementation. I take this opportunity to appreciate the crucial role played by the staff from County Treasuries and the OCOB in enhancing effective budget implementation. This report is intended to create awareness in budget implementation among policy makers, legislators, the public, and all other stakeholders. I therefore, wish to urge the readers of this report to continue taking active interest in the budgeting cycle, from budget formulation to the budget monitoring and evaluation phase. We encourage public participation, which is particularly important in offering constructive discussions with County Governments. It is through public participation that stakeholders can contribute towards ensuring that the County Governments deliver on their objectives, pledges and the promises made to the citizenry. The public should interrogate the use of public resources in line with underlying policy guidelines and the priorities set by Government.