Controller of Budget

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Central Bank Of kenya Act Chapter 491
(2019) The Senate
2023 Medium Term Debt Management Strategy
(2/15/2023) The National Treasury and Economic Planning
2023 Budget Policy Statement
(2/15/2023) The National Treasury and Economic Planning
2022 Budget Review and Outlook Paper
(2023) The National Treasury and Economic Planning
County Governments Budget Implementation Review Report for the First Half of FY 2022-23
(Office of the Controller of Budget, 2022-03-09) Office of the Controller of Budget
County Governments Budget Implementation Review Report for the First Quarter of FY 2022-23
(2023) Office of the Controller of Budget
National Government Budget Implementation Review Report for the First Three Months of FY 2022-23
(2023-02-15) Office of the Controller of Budget
National Government Budget Implementation Review Report FY2021-22
(2023-02-15) Office of the Controller of Budget
Annual County Governments Budget Implementation Review Report for FY 2018-19
(2019) Office of the Controller of Budget
I am pleased to present the Annual County Governments Budget Implementation Review Report (CBIRR) for the Financial Year (FY) 2018/19. The report has been prepared in conformity with Article 228 (6) of the Constitution and Section 9 of the Controller of Budget Act, 2016, which requires the Controller of Budget (COB) to submit to Parliament a report on the implementation of the budgets of the national and County Governments every four months. This report presents budget performance of the forty seven County Governments for the period of July, 2018 to June, 2019. It is based on analysis of reports on financial and non-financial performance submitted to the Office of the Controller of Budget (OCOB) by County Treasuries, financial reports generated from the Integrated Financial Management Information System (IFMIS) and financial information maintained by the OCOB. In addition to performance, the report highlights the key challenges encountered by the Counties in budget implementation and also contains suggested measures to address the challenges. Preparation of this report was made possible through concerted efforts of staff from County Treasuries and the Office of the Controller of Budget to whom I am grateful. The information contained 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 effective monitoring of its implementation remain critical principles. It is my hope that this report will generate interest and participation by the public and other stakeholders in monitoring budget implementation by the Counties. I urge all readers to constructively engage County Governments in order to improve prudence in utilization of public funds.
Annual County Governments Budget Implementation Review Report for FY 2017-18
(2018) Office of the Controller of Budget
PREFACE I am pleased to present the Annual County Governments Budget Implementation Review Report (CBIRR) for the Financial Year (FY) 2017/18. The report has been prepared in conformity with Article 228 (6) of the Constitution of Kenya, 2010 and Section 9 of the Controller of Budget (COB) Act, 2016, which requires the Office of the Controller of Budget (OCOB) to submit to each House of Parliament a report on the implementation of the budgets of the National and County Governments every four month. The report also satisfies Section 39(8) of the Public Finance Management (PFM) Act, 2012, which requires the Controller of Budget to ensure that members of the public are provided with information on budget implementation. This report provides useful information on budget performance by the forty seven County Governments for the period July, 2017 to June, 2018. The data used in preparation of this report is derived from approved budgets, financial reports submitted to the Office of the Controller of Budget by the County Treasuries in line with Section 166 and 168 of the Public Finance Management (PFM) Act, 2012 and reports generated from the Integrated Financial Management Information System (IFMIS). The report also highlights the key challenges faced in budget implementation and instances where the public finance management framework was breached and proposes appropriate recommendations. Preparation of this report has been made possible through concerted efforts of staff from the County Treasuries and the OCOB. I am grateful to all staff who were involved in the preparation of this report. Information provided in this report is useful to all stakeholders involved in public financial management, such as policy makers, legislators, analysts, practitioners, and members of the public. I therefore, urge all readers of this report to engage with the County Governments in order to enhance effectiveness in budget implementation.
Annual County Governments Budget Implementation Review Report for FY 2016-17
(2017) Office of the Controller of Budget
PREFACE I am pleased to present the Annual County Governments Budget Implementation Review Report (CBIRR) for the Financial Year (FY) 2016/17. The report has been prepared in accordance with Article 228 (6) of the Constitution, which requires the Office 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 month. The report examines budget performance of the forty seven County Governments for the period July, 2016 to June, 2017. It analyses data from the approved budgets, financial reports submitted to the Office of the Controller of Budget (OCOB) by the County Treasuries in line with Section 166 and 168 of the Public Finance Management (PFM) Act, 2012 and reports generated from the Integrated Financial Management Information System (IFMIS). Findings are largely based on provisions of the Constitution of Kenya, 2010 and the Public Finance Management (PFM) Act, 2012 as benchmarks. The report also highlights the challenges faced by the Counties in budget implementation and proceeds to make recommendations to address the challenges. Preparation of this report has been made possible through concerted effort of staff from the County Treasuries and the OCOB. I am grateful to all the staff who were involved in the preparation of this report. 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 effective monitoring of its implementation remain critical principles. It is our hope that this report will generate interest and participation by the public and other stakeholders in monitoring budget implementation by the Counties. I urge all readers to constructively engage County Governments in in order to improve equity in resource allocation and enhance prudence in utilization of public funds.
Annual County Governments Budget Implementation Review Report for FY 2014-15
(2015) Office of the Controller of Budget
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.
Annual Budget County Governments Implementation Review Report for FY 2013-14
(2014) Office of the Controller of Budget
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.
Controller of Budget End of Term Report (2011 - 2019)
(2019) Office of the Controller of Budget
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.
National Government Annual Budget Implementation Review Report for FY 2018-19
(2019) Office of the Controller of Budget
I am pleased to present the annual National Government Budget Implementation Review Report (BIRR) for the Financial Year (FY) 2018/19. The report has been prepared in accordance with Article 228(6) of the Constitution of Kenya, 2010 which, requires the Controller of Budget (COB) to submit to each House of Parliament a report on the implementation of the budgets of the National and County Governments every four months. The report presents information on budget implementation by National Government Ministries, Departments and Agencies (MDAs) for the period July 2018 to June 2019. It is based on financial information from the MDAs expenditure reports from the Integrated Financial Management Information System (IFMIS), data on exchequer issues maintained by the Office of the Controller of Budget, and budget performance information from the FY 2017/18. Information contained in this report includes; annual budgetary allocation to MDAs, receipts into and withdrawals from the Consolidated Fund, development and recurrent expenditure by sectors and programmes, and absorption rates of the MDA’s budgets for the year under review for both development and recurrent expenditure. Key issues which affected budget implementations during the year have been highlighted and recommendations made on how to address them in order to enhance budget implementation in the future. Information contained in this report is valuable to members of the public and satisfies requirements of Section 39 (8) of the Public Finance Management Act, 2012, which obligates the Controller of Budget to ensure that the public has access to information on budget implementation. Other stakeholders such as Development Partners and policy makers will also find the report useful. It is my hope that readers of this report will find it informative and useful in promoting transparency and accountability in the use of public funds. Going forward, the Office will continue to provide information on budget implementation in line with its mandate and to promote prudent use of public funds
National Government Annual Budget Implementation Review Report for FY 2017-18
(2018) Office of the Controller of Budget
The Office of the Controller of Budget (OCOB) is pleased to present the Annual National Government Budget Implementation Review Report (BIRR) for the Financial Year (FY) 2017/18, covering the period of July, 2017 to June, 2018. This report has been prepared in accordance with Article 228 (6) of the Constitution of Kenya (CoK), 2010 and Section 9 (1) of the Controller of Budget Act, 2016, which requires the Controller of Budget (COB) to submit to both Houses of Parliament quarterly budget implementation reports for both the National and County Governments. This report provides valuable information on the National government budget and its performance for the FY 2017/18 and also compares budget performance in the current year with that attained in the previous financial year of 2016/17. The information contained in this report includes; annual budget allocation to National Government Ministries, Departments and Agencies (MDAs), analysis of budget allocation by sector and programmes, receipts into and withdrawals from the Consolidated Fund, and, expenditure by MDA, sector and programme. In the report, expenditure is categorized into development and recurrent components and is summarized by major economic items. The information contained in this report is based on analysis of financial and non-financial reports received from MDAs in line with Section 83(4) of the Public Finance Management Act, 2012, expenditure data from the Integrated Financial Management Information System (IFMIS), and OCOB records on exchequer issues. It identifies the key issues that affected budget implementation during the reporting period and contains appropriate recommendations to address these issues in order to enhance future budget implementation. I would like to thank all members of staff at OCOB who were involved in the preparation of this report and staff from MDAs who submitted financial and non-financial performance reports that formed the basis of this report. The report provides useful information on budget implementation to various stakeholders including policy makers, legislators, researchers, analysts and members of the public. It is my expectation that this information will be useful in making timely decisions relating to budget implementation, and also provide opportunity to members of the public to interrogate how public funds have been utilized. In addition, their contributions will enhance prudent use of public funds and delivery of services by the Government to the citizenry.
National Government Annual Budget Implementation Review Report for FY 2016-17
(2017) Office of the Controller of Budget
is my great pleasure to present the Annual National Government Budget Implementation Review Report (BIRR) for the Financial Year 2016/17. This report presents the aggregate performance of budget implementation by Ministries, Departments and Agencies (MDAs) of the National Government for the twelve months ending in 30th June, 2017 and marks the end of the first five years since implementation of the devolved system of governance in Kenya. The report is prepared in line with Article 228 (6) of the Constitution of Kenya, 2010 and Section 9 of the Controller of Budget Act, 2016 which require the Controller of Budget (COB) to submit to each House of Parliament a report on the implementation of the budgets of National and County government every four months. The Government through the FY 2016/17 Budget Policy Statement (BPS) had anticipated sustained economic growth. The key features of the National Government Budget for FY 2016/17 were to improve the business environment by improving security, maintaining macro-economic stability and reducing the cost of doing business so as to encourage investment opportunities in the Country. The Government had committed to continue spending on infrastructure to unlock constraints to growth and continue spending on all sectors to create employment. In addition, the Government had planned to sustain investment in social services for the welfare of Kenyans by investing in quality and accessible health care services and education and strengthening the social safety nets. Similarly, the Government committed to enhance service delivery through devolution by consolidating the gains already made in the devolved units in order to provide better service delivery to the citizenry. The foregoing shaped the budget programmes and projects, and formed the basis for the MDAs budget implementation review by the Office of the Controller of Budget. The report provides information on the implementation status of budgets of the National Government Ministries, Departments and Agencies (MDAs) for FY 2016/17. It provides the overall budget performance in both revenue and expenditure and identifies key challenges that hampered implementation to achieve budget objectives. This report is largely based on analysis of expenditure returns and financial reports submitted by the respective MDAs and supported by expenditure data generated from the Integrated Financial Management Information System (IFMIS). The information is also informed by continuous monitoring of receipts into the Consolidated Fund and exchequer issues to the MDAs approved by the Controller of Budget and corroborated with data provided by the National Treasury (NT). The information published in the Budget Implementation Review Report is disseminated to the wider public in line with Section 39 (8) of the PFM Act, 2012, which requires the Controller of Budget to ensure that the public has access to information on budget implementation. Public participation in budget monitoring is a key principle in Public Finance. This report is therefore, intended to create awareness and share information on budget implementation among stakeholders including but not limited to; Legislators, Policy makers, and the Public. The Office calls upon readers of the report to take keen interest on the information provided on implementation of the budget in order to interrogate the use of public resources in line with underlying budget policy guidelines and priorities by the Government. This will provide the necessary impetus for optimal utilization of public resources for the benefit of all Kenyans.
National Government Annual Budget Implementation Review Report for FY 2015-16
(2016) Office of the Controller of Budget
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.
National Government Annual Budget Implementation Review Report for FY 2014-15
(2015) Office of the Controller of Budget
The Offi ce of the Controller of Budget (OCOB) is pleased to present the Annual Budget Implementation Review Report (BIRR) for the Financial Year (FY) 2014/15. It covers the period July 2014 to June 2015 and has been prepared in fulfi lment of Article 228(6) of the Constitution of Kenya, which requires 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 has been prepared at a time when the Government has intensifi ed the fi ght against corruption, which will boost prudent and responsible use of public money as envisaged in Article 201 of Constitution of Kenya, 2010. Further, this renewed fi ght against corruption will enhance confi dence in public institutions and also improve service delivery to Kenyans. This report examines budget implementation by the National Government Ministries, Departments and Agencies (MDAs), and provides analysis of revenue, expenditure, and program performance. The analyses contained in this report are based on exchequer issues to the MDAs, expenditure reports generated from the Integrated Financial Management System (IFMIS) and fi nancial reports from the MDAs. The report also highlights the challenges that faced budget implementation during the reporting period and makes recommendations to address these challenges. MDAs are expected to implement these recommendations in order to ensure optimal budget execution. Through release of quarterly BIRRs, the Offi ce endeavours to promote effi cient and effective fi nancial management in the public sector. Further, the Offi ce remains steadfast in ensuring that information on budget implementation is publicized to the members of the public and they are given an opportunity to interrogate how public funds are being utilised. The report is also intended to create awareness among legislators, policy makers and all other stakeholders. I therefore urge the readers of this report to take an active interest in budget formulation, implementation, and, the monitoring and evaluation of implemented activities. By taking an active interest in the budget cycle, stakeholders will contribute towards ensuring that public funds are used prudently and the Government delivers on its objectives and promises to the citizenry.
National Government Annual Budget Implementation Review Report for FY 2013-14
(2014) Office of the Controller of Budget
I am pleased to present the annual Budget Implementation Review Report (BIRR) for the Financial Year (FY) 2013/14.This report has been prepared pursuant to Article 228(6) of the Constitution of Kenya, 2010 requiring the Controller of Budget to submit to Parliament a report on the implementation of the budgets of the national and county governments every four months. This annual Budget Implementation Review Report presents the aggregate performance of budget implementation by Ministries, Departments and Agencies (MDAs) of the national government for the twelve months period ended June 30th 2014. It is therefore the first annual report since implementation of the devolved system of governance in Kenya. The theme of the National Government Budget for FY 2013/14 was “Transformation for Shared Prosperity”. Government expenditure was aimed at enabling and securing a sustained high and inclusive economic growth and development. This outcome shaped budget programmes and projects, and formed the basis for our review of budget implementation by MDAs. This report is largely based on analysis of expenditure returns by MDAs and is corroborated with expenditure data generated from the Integrated Financial Management Information System (IFMIS). It is also informed by continuous monitoring of exchequer issues and reviews. During the period under review, the National Government experienced transitory challenges in implementing the devolved system of governance that saw 44 ministries collapsed into 18 ministries. These Ministries and other Government Departments and Agencies were regrouped into ten sectors. Public participation and budget monitoring remains a crucial principle in the budget execution process. Therefore, this report is intended to create awareness in budget implementation among legislators, policy makers, the public, and other stakeholders. It also invites them to interrogate use of public resources in line with underlying policy guidelines and priorities by the government. I urge all readers of this report to take keen interest in monitoring implementation of the budget and in scrutinizing the Government’s delivery on promises. This will provide the necessary impetus for optimal utilization of public resources for the benefit of all Kenyans. Mrs. Agnes Odhiambo Controller of Budget

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