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.