Abstract:
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.