National Government Annual Budget Implementation Review Report for FY 2018-19

Abstract

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