REPUBLIC OF KENYA

GOVERNMENT OF MAKUENI COUNTY

COUNTY TREASURY

FY 2017/18 BUDGET IMPLEMENTATION REPORT

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Contents List of tables ...... 3 List of figures ...... 4 1.0 INTRODUCTION ...... 5 2.0 REVENUE ANALYSIS ...... 6 2.1 LOCAL REVENUE COLLECTIONS ...... 6 2.2 SHAREABLE REVENUE ...... 10 3.0 EXPENDITURE ANALYSIS ...... 15 3.1 Expenditure by Economic Classification ...... 15 3.2 Departmental Expenditures; ...... 16 4.0 DEPARTMENTAL PERFORMANCE REPORTS ...... 19 4.1 COUNTY ATTORNEY ...... 20 4.2 COUNTY PUBLIC SERVICE BOARD ...... 21 4.3 DEPARTMENT OF LANDS, MINING, PHYSICAL PLANNING AND URBAN DEVELOPMENT ...... 23 4.4 OFFICE OF THE GOVERNOR ...... 26 4.5 OFFICE OF THE DEPUTY GOVERNOR ...... 28 4.6 DEPARTMENT OF TRADE, INDUSTRY, TOURISM AND COOPERATIVES ...... 29 4.7 DEPARTMENT OF GENDER, YOUTH & SOCIAL SERVICES ...... 34 4.8 COUNTY SECRETARY ...... 38 4.9 DEPARTMENT OF FINANCE AND SOCIO ECONOMIC PLANNING...... 40 4.10 DEPARTMENT OF EDUCATION ...... 43 4.11 DEPARTMENT OF TRANSPORT ...... 48 4.12 DEPARTMENT OF AGRICULTURE, LIVESTOCK & FISHERIES...... 53 4.13 DEPARTMENT OF WATER, IRRIGATION & ENVIRONMENT ...... 58 4.14 DEPARTMENT OF HEALTH ...... 73 4.15 DEPARTMENT OF DEVOLUTION ...... 78 4.16 COUNTY ASSEMBLY ...... 81 5.0 CHALLENGES, LESSONS LEARNT AND WAY FORWARD ...... 83 5.1 CHALLENGES ...... 83 5.2 LESSONS LEARNT AND RECOMMENDATIONS ...... 83

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List of tables Table 1: Quarterly Revenue Report FY 2017/2018 for Top Five (5) Revenue Streamse ...... 7 Table 2; least perfroming streams ...... 7 Table 3; 2017/18 Quarterly Revenue Collections per Stream ...... 8 Table 4; Actual revenue receipts per quarter ...... 11 Table 5; Summary of revenues targeted vrs recieved ...... 12 Table 6 Executive and County Assembly exchequer approvals; ...... 13 Table 7; analysis of exchequer approvals per department ...... 14 Table 8; Summary of County Executive & County Assemby expenditures ...... 15 Table 9; Expenditure by Economic classification ...... 16 Table 10; Departmental Expenditures ...... 16 Table 11; Recurrent & Development Expenditures by department ...... 17 Table 12; County Attorney; Summary of Budget and expenditures ...... 20 Table 13 County Attorney; O&M expenditure per vote line ...... 20 Table 14; CPSB; Summary of Budget and expenditures ...... 22 Table 15; CPSB; O&M Expenditures per vote line ...... 22 Table 16; Lands Department; Summary of budget and expenditures ...... 24 Table 17; Lands Department; O&M expenditure per vote line ...... 24 Table 18; Lands Department; Development budget, expenditures and project status ...... 25 Table 19; Office of the Governor; Summary of Budget and expenditures ...... 26 Table 20; Office of Governor; O&M expenditure per vote line ...... 27 Table 21; office of Deputy Governor; Summary of budget and expenditures ...... 28 Table 22; Office of Deputy Governor; O&M expenditure per vote line ...... 29 Table 23; Trade Department; Summary of Budget & Expenditures ...... 30 Table 24; Trade department; O&M Expenditures per vote line ...... 31 Table 25; Trade department; Development budget, expenditures and project status ...... 32 Table 26; Gender Department; Summary of Budget and expenditures ...... 35 Table 27; Gender Department; O&M expenditures per vote line ...... 35 Table 28; Gender Department; Development Budget, Expenditure and Project status ...... 36 Table 29; County Secretary; Summary of Budget & Expenditures; ...... 38 Table 30; County Secretary; O&M expenditures per vote line ...... 39 Table 31; Finance department; Summary of budget and expenditures ...... 40 Table 32; Finance Department; O&M Expenditure per voteline...... 41 Table 33; Finance department; Development Budget, Expenditures and project status...... 42 Table 34; Education department; Summary of budget and expenditures ...... 43 Table 35; Education Department; O&M expenditures per vote line ...... 44 Table 36; Education department; Development budget, expenditures and project status...... 45 Table 37; Transport Department; Summary of budget and expenditures ...... 49 Table 38; Transport Department; O&M Expenditure per vote line ...... 49 Table 39; Transport Department; Development budget, expenditures and Project status ...... 50 Table 40; Agriculture Department; Summary - budget and expenditures ...... 54 Table 41; Agriculture department; O&M Expenditures per vote line ...... 54 Table 42; Agriculture Department; Development budget, expenditures and project status ...... 55 Table 43; Water Department; Summary of budget and expenditures ...... 59

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Table 44; Water department; O&M Expenditures by vote line ...... 59 Table 45;Water department; Development budget, Expenditures and project status ...... 60 Table 46; Health Department; Summary of budget and expenditures ...... 74 Table 47; Health department; O&M Expenditure per vote line ...... 74 Table 48; Health Department; Development budget, expenditures and project status ...... 76 Table 49; Devolution department; Summary of department’s budget and expenditures ...... 79 Table 50; Devolution department; O&M Expenditure per vote line ...... 80 Table 51; Devolution department; Development budget, expenditures and project status ...... 81 Table 52; County Assembly; Summary of budget and expenditures ...... 82

List of figures Figure 1; own source revenues actuals –FY 2013/14 – FY 2017/18 ...... 6 Figure 2; Quarterly Trend in Local Revenue Collection (FY 2013/14-2017/18) ...... 6 Figure 3; best performing streams per quarter (2013/14 – 2017/18) ...... 7 Figure 4; FY 2017/18 Budget revenues per source ...... 10 Figure 5; Exchequer approvals by economic classification ...... 13 Figure 6 Expenditures by economic classification...... 15 Figure 7; Analysis of votes with highest expenditures ...... 19 Figure 8; County Attorney; Expenditure by Economic Classification ...... 20 Figure 9; CPSB; expenditures by economic classification ...... 21 Figure 11; Lands Department; Expenditure by Economic Classification ...... 23 Figure 12; Office of the Governor; Expenditure by Economic Classification ...... 26 Figure 13; Trade, Industry, Tourism & Cooperatives; Expenditure by Economic Classification ...... 30 Figure 14; Department of Gender; Expenditure by Economic Classification ...... 34 Figure 15; County Secretary; Expenditure by economic classification...... 38 Figure 16; Finance Department; Expenditure by Economic Classification ...... 40 Figure 17; Education Department; Expenditure by Economic Classification ...... 43 Figure 18;Transport Department; Expenditure by Economic Classification ...... 48 Figure 19; Agriculture Department; Expenditure by Economic Classification ...... 53 Figure 20; Water Department; Expenditure by Economic Classification ...... 58 Figure 21; Health Department; Expenditure by Economic Classification ...... 73 Figure 22; Devolution department; Expenditure by Economic Classification ...... 79 Figure 23; County Assembly; Expenditure by Economic Classification ...... 81

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1.0 INTRODUCTION The Budget implementation report highlights progress made in implementation of the Makueni County Government for the Financial Year 2017/18, ending 30th June 2018. It also presents the key challenges that faced budget implementation during the reporting period and appropriate recommendations to overcome these challenges.

The County Government had an original budget of Kshs 7,893,639,169.00 representing 66 per cent recurrent and 34 per cent development and a revised budget of Kshs 9,674,896,011.15 representing 63per cent recurrent and 37 per cent development. The Budget was the last to implement the CIDP 2013-2017 and was anchored on the County Government agenda of socio economic transformation with a broad focus of ensuring ‘enough water for all Makueni residents.

The FY 2017/18 revised Budget was funded from four main sources mainly shareable revenue from the National Government of Kshs 6,825,200,000.00 FY2016/17 reallocation funds – Kshs 1,338,451,037.15, conditional allocations and grants Kshs 772,549,557.00 and projected own source revenues of Kshs 738,695,417.00.

During the year FY 2017/18, the County Government received 100per cent, 64per cent and 44per cent of Shareable revenues, conditional allocations and grants and and own source revenues respectively. The total expenditure for the year amounted to Kshs 7,605,443,436.45 out of which Ksh 5,635,372,318.42 represents recurrent expenditure and Kshs. 1,970,071,118.03 represnts development expenditure.

The overall absorption rate for the County Government was 79per cent. The recurrent and development absorption rates were 92per cent and 55per cent respectively.

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2.0 REVENUE ANALYSIS

2.1 LOCAL REVENUE COLLECTIONS The County own source revenues increased by a remarkable 47per cent compared to FY 2016/17. This was attributed by key factors such as revenue automation and increased surveillance and pilot performance management and exploiting dormant streams. The County intends to institute more strategies to ensure own source revenues are increased.

The County Government had projected to mobilise Kshs 738,695,417.00 as own source revenues. At the closure of the financial year, the total collected revenues amounted to Kshs 322,104,226.70, representing 44per cent of the total targeted revenues. The deviation off target amounted to Kshs 416,676,084.30.

Figure 1; own source revenues actuals –FY 2013/14 – FY 2017/18

350.00 330.00 322.10

310.00 Millions 290.00 270.00 250.00 230.00 219.07 210.00 211.45 216.98 190.00 190.00 170.00 150.00 FY 2013/14 FY 2014/15 FY 2015/16 FY 2016/17 FY 2017/18

Source; Directorate of revenue

The performance per quarter increased remarkably in all the quarters. This has been accredited to increased willingness of the populace to pay fees and grants amongst enhancing reporting of all revenues collected by County government entities. A detailed comparison of revenues collected per quarter is in figure 2.

Figure 2; Quarterly Trend in Local Revenue Collection (FY 2013/14-2017/18)

100.00

Millions 80.00

60.00

40.00

20.00 Q1 Q2 Q3 Q4

FY 2013/14 FY 2014/15 FY 2015/16 FY 2016/17 FY 2017/18

Source; Directorate of Revenue

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Performance per stream

The County top five performing streams include permits, Liquor, Parking, Hospital fees and Market entrance fees. The quarterly performance of these streams is as in table 1;

Table 1: Quarterly Revenue Report FY 2017/2018 for Top Five (5) Revenue Streamse

Stream Quarter 1 Quarter 2 Quarter 3 Quarter 4 Total Permits/Application 7,334,240.00 4,189,115.00 44,769,873.00 26,866,945.00 83,160,173.00 Liquor 1,579,100.00 2,948,000.00 7,653,400.00 24,767,251.00 36,947,751.00 Parking 7,181,645.00 6,449,740.00 8,064,440.00 6,833,515.00 28,529,340.00 Hospital 2,801,850.00 8,189,970.00 44,500.00 15,016,240.00 26,052,560.00 Market Entrance Fee 7,180,246.00 5,774,205.00 6,612,500.00 6,239,107.00 25,806,058.00

The streams have potrayed an upward trend from financial year 2013/14. The FY 2017/18 performance is the highest as compared to all other financial years

Figure 3; best performing streams per quarter (2013/14 – 2017/18)

90 80

Millions 70 60 50 40 30 20 10 0 PERMITS LIQUOR LICENCE PARKING FEE MARKET FEE HOSPITAL -UHC FEE

FY 2013/14 FY 2014/15 FY 2015/16 FY 2016/17 FY 2017/18

The least perfoming streams are presented in table 2.

Table 2; least perfroming streams

Stream Quarter 1 Quarter 2 Quarter 3 Quarter 4 Total Occupation Certificate. 49,000.00 61,000.00 7,700.00 31,500.00 149,200.00 Plot Sub-Division 41,850.00 15,100.00 30,500.00 45,000.00 132,450.00 Stall Rent - - - 125,500.00 125,500.00 Nema (Noise,Music) - 18,320.00 - - 18,320.00 Building Materials - 3,000.00 - - 3,000.00

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Table 3; 2017/18 Quarterly Revenue Collections per Stream

Source Q1 Q2 Q3 Q4 TOTAL Market Entrance Fee 7,180,246.00 5,774,205.00 6,612,500.00 6,239,107.00 25,806,058.00 Conservancy Fee 479,960.00 402,960.00 2,473,277.00 1,332,990.00 4,689,187.00 Stock Movement Fee 740,360.00 304,430.00 570,060.00 866,620.00 2,481,470.00 Parking 7,181,645.00 6,449,740.00 8,064,440.00 6,833,515.00 28,529,340.00 Plot Rent Fee 636,749.00 602,852.00 2,578,342.00 3,975,409.00 7,793,352.00 Permits/Application 7,334,240.00 4,189,115.00 44,769,873.00 26,866,945.00 83,160,173.00 Penalty Fee 967,916.00 498,090.00 452,467.00 1,391,747.00 3,310,220.00 Stock Market 2,158,525.00 1,576,450.00 1,941,475.00 1,834,295.00 7,510,745.00 Plan Approval 872,669.00 1,077,378.00 918,747.00 1,580,019.00 4,448,813.00 Plot Regist. 18,500.00 44,000.00 296,520.00 558,860.00 917,880.00 Plot Application 40,000.00 60,000.00 40,200.00 558,400.00 698,600.00 Clearance Fee 61,000.00 89,176.00 77,000.00 379,950.00 607,126.00 Cess 4,618,855.00 1,966,427.00 4,054,060.00 3,181,194.00 13,820,536.00 Sand Cess Local 565,060.00 708,065.00 427,140.00 579,530.00 2,279,795.00 Kiosk Renewal 382,500.00 213,330.00 1,496,070.00 1,564,100.00 3,656,000.00 Plot Transfer 33,000.00 37,500.00 506,207.00 220,336.00 797,043.00 Plot Extension 131,350.00 2,000.00 91,965.00 3,000.00 228,315.00 Plot Sub-Division 41,850.00 15,100.00 30,500.00 45,000.00 132,450.00 Change Of User 104,000.00 210,000.00 170,000.00 318,700.00 802,700.00 Occupation Cert. 49,000.00 61,000.00 7,700.00 31,500.00 149,200.00 Ppa1,Ppa2and Ppa5 392,545.00 424,463.00 127,837.00 114,885.00 1,059,730.00 Motor Bike/Vehi Reg 112,890.00 252,040.00 827,740.00 229,000.00 1,421,670.00 Hospital 2,801,850.00 8,189,970.00 44,500.00 15,016,240.00 26,052,560.00 WEIGHTS And MEASURES - 45,700.00 - 637,460.00 683,160.00 Branding/Signboard/Advert. 245,100.00 814,200.00 577,700.00 2,907,093.00 4,544,093.00 Meat Inspection 510,160.00 1,140,265.00 1,139,800.00 982,615.00 3,772,840.00 Stall Rent - - - 125,500.00 125,500.00 Public Health 1,747,000.00 1,819,600.00 3,775,300.00 4,858,350.00 12,200,250.00

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Source Q1 Q2 Q3 Q4 TOTAL Sand Authority 2,511,500.00 1,589,900.00 2,387,000.00 3,522,900.00 10,011,300.00 Liquor 1,579,100.00 2,948,000.00 7,653,400.00 24,767,251.00 36,947,751.00 Agr/Live/Fishery 534,480.00 60,920.00 - - 595,400.00 Agr.Trai.C 270,400.00 205,950.00 322,650.00 2,243,380.00 3,042,380.00 Coop Audit 7,840.00 70,980.00 72,366.00 106,050.00 257,236.00 Nema (Noise,Music) - 18,320.00 - - 18,320.00 Building Materials - 3,000.00 - - 3,000.00 OTHER REVENUES(Direct Credits - 4,158,333.00 - 100,000.00 4,258,333.00 Interest On Deposit - - 2,441,804.70 - 2,441,804.70 Insurance Compensation 21,957,956.00 - - - 21,957,956.00 Ask - - - 891,940.00 891,940.00 Total Local 66,268,246.00 46,023,459.00 94,948,640.70 114,863,881.00 322,104,226.70

Source; Directorate of Revenue

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2.2 SHAREABLE REVENUE The FY 2017/18 Budget was funded from three main sources mainly shareable revenue from the National Government of Kshs 6,825,200,000.00, FY2016/17 reallocation funds – Kshs 1,338,451,037.15, own source revenues Kshs 738,695,417.00 and conditional allocations and other loans and grants Kshs 772,549,557.00.

Figure 4; FY 2017/18 Budget revenues per source

The County Government received 100per cent, 64per cent and 44per cent of Shareable revenue, conditional allocation Shareable loans and grants and own source revenes revenue 70% respectively leaving a budget deficit of Kshs 693,984,275.90 representing 7per cent deviation off targeted revenues. This had an impact in implementation of various Conditional programmes and interventions. Allocation, Loans and Grants Own source8% revenue FY 2016/17 8% Reallocation Budget 14%

7,000.00

6,000.00

5,000.00

4,000.00

3,000.00

2,000.00

1,000.00

- Conditional Own source revenue FY 2016/17 Shareable revenue Allocation, Loans Reallocation Budget and Grants

Actual Received

Source; Directorate of Budget and Expenditure

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Analysis of shareable revenes, conditional allocations, loans and grants received per county per quarter is as follows Table 4; Actual revenue receipts per quarter

Item Amount July - October - January - April - June Total Recieved Variance September December 2017 March 2018 2018 2017 Conditional Allocations for 19,435,760.00 9,724,901.00 9,724,901.00 19,449,802.00 (14,042.00) compensation for User Fees Forgone Conditional Allocation for 64,131,527.00 64,131,527.00 64,131,527.00 - Development of Youth Polytechnics Conditional Allocation for 95,744,681.00 - 95,744,681.00 Leasing of Medical 1 Equipment Conditional Allocation from 254,349,334.00 118,622,496.00 135,726,838.00 254,349,334.00 - Road Maintenance Fuel Levy Fund Conditional Allocation - 42,068,488.00 - 42,068,488.00 other loans and grants Kenya Urban Development 20,000,000.00 - 20,000,000.00 support programme DANIDA UHC Health 27,577,132.00 17,235,708.00 9,479,639.00 26,715,347.00 861,785.00 programme support ASDSP Funds 14,150,515.00 - 14,150,515.00

KDSP (Level 1 Grant + FY 47,396,651.00 31,201,603.00 16,195,048.00 47,396,651.00 - 2016/17 allocation) World bank transforming 71,695,469.00 32,588,849.00 32,588,849.00 39,106,620.00 Health systems for Universal Care project

1 The funds for conditional allocation for leasing medical equipment are never received by the County Governments. The funds are utilized by the National Governemtn to pay off for equipments supplied to Counties.

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Item Amount July - October - January - April - June Total Recieved Variance September December 2017 March 2018 2018 2017 EU Grant for instrument for 66,000,000.00 - 66,000,000.00 Devolution Advice and support World bank loan for National 50,000,000.00 50,609,855.40 50,609,855.40 (609,855.40) Agricultural and Rural Inclusive Growth Project Revenue from the national 6,825,200,000.00 955,528,000.00 2,491,198,000.00 3,378,474,000.00 6,825,200,000.00 6,825,200,000.00 government Total 7,597,749,557.00 118,622,496.00 1,005,352,557.00 2,582,734,359.40 3,613,731,953.00 7,320,441,365.40 277,308,191.60

Summary of revenues targeted versus received

Table 5; Summary of revenues targeted vrs recieved

Budgeted Received Variance Percentage Conditional Allocations, other loans and grants 772,549,557.00 495,241,365.40 277,308,191.60 64% Own source revenue 738,695,417.00 322,019,332.70 416,676,084.30 44% FY 2016/17 Reallocation funds 1,338,451,037.15 1,338,451,037.15 - 100% Shareable revenue 6,825,200,000.00 6,825,200,000.00 - 100% Total 9,674,896,011.15 8,980,911,735.25 693,984,275.90 93%

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Exchequer aprovals

In the FY 2017/18, the County Governnment had cumulative exchequer approvals of Kshs 7,975,197,361.46 representing 82per cent of the total budget. Of these funds recurrent requisitions amounted to Kshs 5,673,371,561.36 (93per cent) whereas development requisitions amounted to kshs 2,301,825,800.10 ( representing 64per cent).

Table 6 Executive and County Assembly exchequer approvals;

County Executive Budget Exchequer approvals Balance %age Recurrent 5,472,297,212.33 5,051,292,527.36 421,004,684.97 92% Development 3,506,190,057.02 2,259,566,651.10 1,246,623,405.92 64% Total 8,978,487,269.35 7,310,859,178.46 1,667,628,090.89 81% County Assembly Recurrent 623,097,274.00 622,079,034.00 1,018,240.00 100% Development 73311467.8 42259149 31,052,318.80 58% Total 696,408,741.80 664,338,183.00 32,070,558.80 95% Total Budget Recurrent 6,095,394,486.33 5,673,371,561.36 422,022,924.97 93% Development 3,579,501,524.82 2,301,825,800.10 1,277,675,724.72 64% Total 9,674,896,011.15 7,975,197,361.46 1,699,698,649.69 82%

Cumulatively, the County Public Service Board, County Assembly, Devolution, and Public service had the highest exchequer releases of 97per cent, 95per cent and 93per cent respectively. The Department of Agriculture, County Assembly, Health, youth water recorded the highest recurrent exchequer releases whereas Devolution and finance recorded the highest development exchequer approvals. Graph

Figure 5; Exchequer approvals by economic classification

Development 29% Salaries 42%

use of goods 29%

The personnel emoluments had the highest exchequer releases of 42per cent of the total approvals. The Use of goods and development represented 29per cent each of the total exchequer approvals.

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Table 7; analysis of exchequer approvals per department

DEPARTMENT Recurrent Recurrent %age Development Developemnt %age Total Budget Total Excehquer %age Budget Exchequer Budget Exchequer approvals approvals approvals 1 County Attorneys Office 30,379,680.80 26,709,204.90 88% - 30,379,680.80 26,709,204.90 88%

2 County Public Service 65,234,904.87 64,255,045.27 98% - 65,234,904.87 64,255,045.27 98% Board 3 Lands, Physical Planning & 44,035,786.91 42,393,117.86 96% 78,797,271.77 29,214,569.62 37% 122,833,058.68 71,607,687.48 58% Mining 4 Office of Governor 188,942,765.58 176,785,155.50 94% - 188,942,765.58 176,785,155.50 94%

5 Office of Deputy Governor 28,600,000.10 26,391,294.60 92% - 28,600,000.10 26,391,294.60 92% 6 Trade, Tourism & 79,826,878.06 78,601,453.00 98% 129,977,795.45 95,586,170.66 74% 209,804,673.51 174,187,623.66 83% Cooperatives 7 Youth, Gender,Sports & 74,558,850.06 74,017,854.72 99% 186,268,957.22 130,120,315.05 70% 260,827,807.28 204,138,169.77 78% Social services 8 County Secretary 848,260,903.75 816,622,180.72 96% - 848,260,903.75 816,622,180.72 96% 9 finance & Socio Economic 865,303,919.30 660,644,517.14 76% 53,648,354.86 52,119,816.86 97% 918,952,274.16 712,764,334.00 78% Planning 10 Education & ICT 353,929,591.04 338,838,904.70 96% 226,615,208.90 198,134,584.05 87% 580,544,799.94 536,973,488.75 92% 11 Transport & Infrastructure 125,964,128.94 124,829,128.70 99% 714,173,422.38 445,443,053.89 62% 840,137,551.32 570,272,182.59 68% 12 griculture, Livestock & 244,487,842.23 243,721,663.48 100% 470,758,737.03 342,629,872.34 73% 715,246,579.26 586,351,535.82 82% Fisheries development 13 water, Irrigation & 152,796,455.69 149,873,898.69 98% 1,011,786,696.02 558,253,061.53 55% 1,164,583,151.71 708,126,960.22 61% Environment 14 Health Services 2,067,178,194.27 1,966,477,694.27 95% 630,289,613.39 404,192,170.11 64% 2,697,467,807.66 2,370,669,864.38 88% 15 Devolution & Public 302,797,310.73 261,131,413.82 86% 3,874,000.00 3,873,037.00 100% 306,671,310.73 265,004,450.82 86% Service 16 County Assembly 623,097,274.00 622,079,034.00 100% 73,311,469.80 42,259,149.00 58% 696,408,743.80 664,338,183.00 95%

Sub Totals 6,095,394,486.33 5,673,371,561.36 0.93 3,579,501,526.82 2,301,825,800.11 64% 9,674,896,013.15 7,975,197,361.47 82%

Source; Directorate of Budget and Expenditure

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3.0 EXPENDITURE ANALYSIS The overall county expenditure for the period ending 30th June 2018 amounted to Kshs 7,605,443,436.45 out of which Kshs 5,635,372,318.42 was recurrent and Kshs 1,970,071,118.03 development. This represents an overall absorption rate of 79per cent against the FY 2017/18 final revised budget. The recurrent and development absorption rates were 92per cent and 55per cent respectively. Table 8; Summary of County Executive & County Assemby expenditures

County Executive Budget Expenditures Net Absorption rate Recurrent 5,472,297,212.33 5,019,355,057.97 452,942,154.36 92% Development 3,506,190,057.02 1,927,850,222.03 1,578,339,834.99 55% Total 8,978,487,269.35 6,947,205,280.00 2,031,281,989.35 77% County Assembly Recurrent 623,097,274.00 616,017,260.45 7,080,013.55 99% Development 73,311,469.80 42,220,896.00 31,090,573.80 58% Total 696,408,743.80 658,238,156.45 38,170,587.35 95% TOTAL COUNTY BUDGET Recurrent 6,095,394,486.33 5,635,372,318.42 460,022,167.91 92% Development 3,579,501,526.82 1,970,071,118.03 1,609,430,408.79 55% Total 9,674,896,013.15 7,605,443,436.45 2,069,452,576.70 79%

3.1 Expenditure by Economic Classification Out of the total expenditures, the expenditures on salaries amounted to 44per cent, whereas use of goods expenditures and development expenditures amounted to 30per cent and 26per cent of the total expenditures respectively.

Figure 6 Expenditures by economic classification

Development 26% salaries 44%

Use of goods & services 30%

Salaries and wages had the highest absorption at 99.9per cent. Use of Goods and Development had an absorption rate of 83.3 per cent and 55per cent respectively.

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Table 9; Expenditure by Economic classification

FY 2017/18 Revised Expenditures as at 30th Economic classification Budget June 2018 Absorption salaries 3,352,324,693.41 3,350,257,702.81 99.9% Use of goods & services 2,743,069,796.92 2,285,114,615.61 83.3% Development 3,579,501,526.82 1,970,071,118.03 55.0%

3.2 Departmental Expenditures; The Office of the County Public Service Board recorded the highest overall absorption rate at 98per cent. The County Secretary Office and County Assembly recorded the second and third highest absorption rates at 96per cent and 95per cent respectively.

Table 10; Departmental Expenditures

Fy 2017/18 FY 2017/18 Expenditures as at Department Absoption Revised Budget 30th June 2018 County Public Service Board 65,234,904.87 64,074,112.17 98% County Secretary 848,260,903.75 814,586,188.60 96% County Assembly 696,408,741.80 658,238,156.45 95% Office of Deputy Governor 28,600,000.10 26,391,294.60 92% Department of Education & ICT 580,544,799.94 519,774,465.79 90% Office of Governor 188,942,765.58 167,573,211.06 89% Department of health 2,697,467,807.66 2,355,019,773.70 87% Department of Devolution & Public Service 306,671,310.73 262,303,645.36 86% County Attorneys Office 30,379,680.80 25,820,952.80 85% Department of finance & Socio Economic 918,952,274.16 705,437,619.97 77% Planning Department of Agriculture, Livestock & Fisheries 715,246,579.26 527,663,582.68 74% development Department of Trade, Tourism & Cooperatives 209,804,673.51 142,594,593.02 68% Department of Youth, Gender,Sports & Social 260,827,807.28 163,560,298.21 63% services Department of Transport & Infrastructure 840,137,551.32 495,724,917.45 59% Department of Lands, Physical Planning & Mining 122,833,058.68 67,064,776.50 55% Department of water, Irrigation & Environment 1,164,583,151.71 609,615,848.09 52% Sub Totals 9,674,896,011.15 7,605,443,436.45 79% The Department of Water, Irrigation and Environment recorded the least absorption at 52per cent followed by Lands, Physical planning and mining at 55per cent and third Transport and Infrastructure at 59per cent.

Detailed analysis of both recurrent and development budget is as follows;

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Table 11; Recurrent & Development Expenditures by department

DEPARTMENT Recurrent Budget Recurrent Absorption Development Development Absorption Expenditure Budget Expenditure 1 Transport & Infrastructure 125,964,128.94 124,790,355.50 99% 714,173,422.38 370,934,561.95 52% 2 Agriculture, Livestock & Fisheries 244,487,842.23 242,113,364.93 99% 470,758,737.03 285,550,217.75 61% development 3 County Assembly 623,097,274.00 616,017,260.45 99% 73,311,469.80 42,220,896.00 58% 4 County Public Service Board 65,234,904.87 64,074,112.17 98% - - 5 Trade, Tourism & Cooperatives 79,826,878.06 76,926,883.02 96% 129,977,795.45 65,667,710.00 51% 6 Youth, Gender,Sports & Social services 74,558,850.06 71,520,064.16 96% 186,268,957.22 92,040,234.05 49% 7 County Secretary 848,260,903.75 814,586,188.60 96% - - 8 Education & ICT 353,929,591.04 338,228,049.29 96% 226,615,208.90 181,546,416.50 80% 9 Health services 2,067,178,194.27 1,962,588,604.43 95% 630,289,613.39 392,431,169.27 62% 10 Water, Irrigation & Environment 152,796,455.69 143,993,899.63 94% 1,011,786,696.02 465,621,948.46 46% 11 Lands, Physical Planning & Mining 44,035,786.91 40,627,511.40 92% 78,797,271.77 26,437,265.10 34% 12 Office of Deputy Governor 28,600,000.10 26,391,294.60 92% - - 13 Office of Governor 188,942,765.58 167,573,211.06 89% - - 14 Devolution & Public Service 302,797,310.73 259,502,775.36 86% 3,874,000.00 2,800,870.00 72% 15 County Attorneys Office 30,379,680.80 25,820,952.80 85% - - 16 Finance & Socio Economic Planning 865,303,919.30 660,617,791.02 76% 53,648,354.86 44,819,828.95 84% Sub Totals 6,095,394,486.33 5,635,372,318.42 92% 3,579,501,526.82 1,970,071,118.03 55%

Source; Directorate of Budget and Expenditure

The Department of Transport & Infrastructure, Agriculture, Livestock & Fisheries, County Secretary, recorded the highest recurrent absorption at 99per cent, with the County Public Service Board, recording the second highest absorption rate at 98er cent. Department of Finance and Socio Economic planning had the least absorption of recurrent budget at 76per cent.

On Development, the Department of Finance recorded the highest absorption rate at 84per cent wih the department of lands recording the least development absorption at 34per cent.

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By closure of the financial year, of the total funds requisitioned Kshs 369,753,925.02 was not utilised. This comprised of Kshs 37,999,242.94 for recurrent and Kshs 331,754,682.08 for development.

FY 2017/18 Reallocation Funds;

The County Government has reallocated Kshs 1,487,811,157.85 representing Kshs 1,430,069,947.64 for Development projects to be implemented in FY 2018/19 and Kshs 57,741,210.21 under recurrent budget.

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4.0 DEPARTMENTAL PERFORMANCE REPORTS An analysis of the total expenditure shows medical drugs had the highest expenditure of Kshs 256,251,883.90. Other votes with high cumulative expenditure included; medical insurance Kshs 220,146,152.25, Car and Mortgage loan Fund- Assembly Kshs 130,000,000.00, Recurrent financing of health care, Kshs 93,174,680.00, local daily subsistence allowance, Kshs 89,556,535.00, Ccar and mortgage loan fund – Executive – Kshs 83,250,000.00, refined fuels, oils and lubricants – Kshs 83,250,000.00 and maintenance of Motor vehicles Kshs 56,493,406.17.

Figure 7; Analysis of votes with highest expenditures

Top expenditure items 310.00

260.00

210.00

Millions 160.00

110.00

60.00

10.00

Items with the least expenditures included; hire of equipment Plant and machinery 305,000.00, Kenya Scouts 305,000.00, Medal awards and honours 280,500.00, Courier and Postal services 227,765.00, Purchase of uniforms and clothing 202,916.00, Specialised Materials/Implants 181,614.00, Staff Uniform and identification badges 95,000.00 and Membership subscription to professional bodies 89,000.00

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4.1 COUNTY ATTORNEY The total expenditure for the FY2017/18 for the department was Kshs 25,820,952.80, which translated to an absorption rate of 85per cent against the budget. The department spent 69per cent of the total expenditures on operation and maintenance and 31per cent on Personnel emoluments.

Figure 8; County Attorney; Expenditure by Economic Classification

PERSONNEL, 31%

O & M, 69%

RECURRENT EXPENDITURE

Analysis of the recurrent expenditure shows that the department spent Kshs 7,912,680.80 on personnel emoluments which represents 31per cent of the total recurrent expenditure and Kshs.17,908,272.00 on operations and maintenance expenditure, which is 69per cent per cent of the total recurrent expenditure for the FY 2017/18.

Table 12; County Attorney; Summary of Budget and expenditures

Expenditure item Fy2017/18 Revised Expenditures As At Absorption Rate Budget 30th June 2018 PERSONNEL 7,912,680.80 7,912,680.80 100% OPERATIONS 21,512,000.00 17,444,272.00 81% MAINTENANCE 955,000.00 464,000.00 49% SUB TOTAL 30,379,680.80 25,820,952.80 85%

The expenditure of various line items is summarised below:

Table 13 County Attorney; O&M expenditure per vote line

Expenditure item FY 2017/18 Revised Expenditures as at Absorption Budget 30th June 2018 Legal Dues/Fees, Arbitration / opinion 15,300,000.00 13,950,000.00 91% Daily Subsistence Allowance 2,000,000.00 1,554,570.00 78%

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Contracted professional Services 1,000,000.00 - 0% Purchase of office furniture 800,000.00 464,000.00 58% Travel Costs(airlines, bus railway) 500,000.00 494,750.00 99% Refined Fuels, Oils & Lubricants 500,000.00 500,000.00 100% Public participation 500,000.00 190,000.00 38% Catering Services 300,000.00 - 0% General Office Supplies(Papers,pencils, 250,000.00 149,385.00 60% forms) Publishing & printing Services 200,000.00 60,000.00 30% Insurance Costs 200,000.00 200,000.00 100% Advertising & Publicity 150,000.00 116,420.00 78% Supplies and Accessories for Computers and 150,000.00 - 0% Printers Sanitary and Cleaning Materials 150,000.00 129,147.00 86% Membership fees, Dues and Subscriptions 150,000.00 - 0% Telephone,Telex, Fascimile 100,000.00 100,000.00 100% Purchase of Computers & IT equipment 100,000.00 - 0% Maintenance of Office Furniture & 55,000.00 - 0% Equipment Subscription to Newspapers 32,000.00 - 0% Internet Connections 30,000.00 - 0%

Analysis of expenditure by votes shows that Legal Dues/Fees, Arbitration / opinion vote had the highest expenditure of kshs 13,950,000.00 while Publishing and printing Services had the least expenditure of kshs 60,000.00.

4.2 COUNTY PUBLIC SERVICE BOARD The total expenditure for the FY2017/18 for the Board was Kshs 64,074,112.17, which translated to an absorption rate of 98per cent against the budget. The Board spent 50per cent of the total expenditures on operation and maintenance and 50per cent on personnel emoluments.

Figure 9; CPSB; expenditures by economic classification

operation & maintenance salaries 49% 51%

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RECURRENT EXPENDITURE Analysis of the recurrent expenditure shows that the Board spent Kshs 32,582,968.97 on personnel emoluments, which represents 51per cent of the total recurrent expenditure and Kshs 31,491,143.20 on operations, and maintenance expenditure, which is 49per cent of the total recurrent expenditure for the FY 2017/18.

Table 14; CPSB; Summary of Budget and expenditures

Expenditure item FY 2017/18 Revised Expenditures as at 30th Absorption rate Budget June 2018 (Per cent) Operations 29,352,874.20 29,175,285.35 99% Maintenance 3,299,061.70 2,315,857.85 70% Sub Total 32,651,935.90 31,491,143.20 96% Personnel 32,582,968.97 32,582,968.97 100% Total Budget 65,234,904.87 64,074,112.17 98%

Analysis of expenditure by votes shows that Daily Subsistence Allowance vote had the highest expenditure of kshs 7,358,423.00 while Subscription to Newspapers, Magazines and Periodicals had the least expenditure of kshs 14,760.00.

The expenditure of various line items is summarised below

Table 15; CPSB; O&M Expenditures per vote line

Expenditure Item FY 2017/18 Revised Expenditures As At 30th Absorption Budget June 2018 Daily Subsistence Allowance 6,687,523.00 6,687,523.00 100% Training Expenses 3,646,930.00 3,625,730.00 99% Daily subsistence allowance 3,500,000.00 3,500,000.00 100% Catering Services(Receptions, 2,501,250.00 2,501,250.00 100% Accommodation,drinks) Policy Formulation 1,468,041.00 1,467,600.00 100% Refined Fuels & Lubricants 1,344,160.00 1,236,160.00 92% Contracted Professional Services 1,217,019.00 1,217,019.00 100% Advertising, Awareness & Publicity 1,291,976.00 1,204,232.00 93% Campaigns Maintenance Expenses-Motor 1,254,140.70 1,095,774.85 87% Vehicles Payment of Rent-Non Residential 966,000.00 966,000.00 100% Publishing & printing Services 882,098.00 841,208.00 95% Travel Costs 900,729.00 828,032.60 92% Maintenance-Buildings 814,659.00 704,159.00 86% General office Supplies-stationery 773,750.00 624,316.00 81% Supplies and accessories for 654,000.00 519,000.00 79% Computers Contracted Security Services 452,400.00 452,400.00 100%

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Internet Connections 522,135.00 405,829.00 78% Travel Costs 469,110.00 403,434.00 86% Purchase of office equipment 695,000.00 402,924.00 58% Membership fees, Dues & 319,500.00 319,500.00 100% Subscriptions Contracted Technical Services 326,000.00 280,700.00 86% Purchase of Uniform and Clothing 202,916.00 202,916.00 100% Insurance Costs 200,000.00 200,000.00 100% Office and General Supplies 299,543.00 194,173.00 65% Sanitary and Cleaning Materials 239,605.00 154,957.00 65% Water and Sewarage 213,483.00 135,483.00 63% Telephone, Telex, Fascimile and 136,194.50 126,071.05 93% Mobile Phone Services Electricity 77,403.70 76,403.70 99% Maintenance of Computers, 108,262.00 59,000.00 54% Software , WFI Maintenance of Office Furniture 118,000.00 54,000.00 46% Courier and Postal services 25,708.00 16,668.00 65% Subscription to Newspapers, 35,400.00 14,760.00 42% Magazines and Periodicals Purchase of Office Furniture and 309,000.00 - 0% Fittings

4.3 DEPARTMENT OF LANDS, MINING, PHYSICAL PLANNING AND URBAN DEVELOPMENT The total expenditure for the FY 2017/18 was Kshs 66,840,945.40 Million, which translated to an absorption rate of 54per cent against the approved budget. The department spent Kshs 40,403,680.30Million (92per cent absorption rate) on recurrent activities and Kshs 26,437,265.10 Million (34per cent absorption rate) on development activities. The department spent 40per cent of the total expenditures on development, 34per cent on Personnel emoluments and 26per cent on operation and maintenance.

Figure 10; Lands Department; Expenditure by Economic Classification

Development salaries 40% 34%

operation & maintenance 26%

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RECURRENT EXPENDITURE

Analysis of the recurrent expenditure of Kshs 40,627,511.40 shows that the department spent Kshs 23,011,737.00 on personnel emoluments, which represents 57 per cent of the total recurrent expenditure and Kshs 17,615,774.40 on operations, and maintenance expenditure, which is 43 per cent of the total recurrent expenditure for the FY 2017/18.

Table 16; Lands Department; Summary of budget and expenditures

Expenditure Item Revised Budget Expenditures As At Absorption Rate 30th June 2018 (per cent) Recurrent Expenditure Operations 17,962,198.50 15,247,668.05 85% Maintenance 3,061,851.41 2,368,106.35 77% Sub Total 21,024,049.91 17,615,774.40 84% Personnel 23,011,737.00 23,011,737.00 100% Total Recurrent Budget 44,035,786.91 40,627,511.40 92% Development Expenditure Capital Expenditure 78,797,271.77 26,437,265.10 34% Total Budget 122,833,058.68 67,064,776.50 55%

Analysis of expenditure by votes shows that Makueni Land conference vote had the highest expenditure of kshs 4,267,290.00 while Office & General Supplies-Sanitary had the least expenditure of kshs 4,000.00.

Table 17; Lands Department; O&M expenditure per vote line

Expenditure item FY 2017/18 Revised Expenditures as at 30th Absorption Budget June 2018 Makueni Land conference 5,500,000.00 4,267,290.00 78% Daily Subsistence Allowance 3,732,400.00 3,728,633.00 100% Fuels, Oils & Lubricants 2,437,899.50 2,437,899.50 100% Hospitality-Catering Services 1,570,250.00 1,344,080.00 86% Accommodatin,Gifts & Drinks Maintenance Expenses - Motor Vehicle 1,661,851.41 1,228,576.35 74% Training Expenses 893,600.00 836,412.00 94% Domestic Travel Costs 834,411.00 829,914.00 99% Office & General Supplies-stationery 800,000.00 652,197.00 82% Advertising & Publicity 1,173,638.00 595,878.00 51% Purchase of office furniture 500,000.00 489,850.00 98% Purchase of office equipment 500,000.00 331,250.00 66% Purchase of computers 300,000.00 300,000.00 100% Insurance-Vehicles, building 400,000.00 191,182.80 48% Other Operating expenses-wages and 200,000.00 189,620.00 95% stipend Communication-Telephone 100,000.00 55,621.75 56%

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Publishing & printing Services 100,000.00 49,270.00 49% Membership fees 100,000.00 33,850.00 34% Communication-Courier & Postal 50,000.00 24,000.00 48% Services Maintenance of Plant machinery and 50,000.00 10,430.00 21% equipment Maintenance of Computers, Software 50,000.00 8,000.00 16% Subscription to Newspapers 50,000.00 7,820.00 16% Office & General Supplies-Sanitary 20,000.00 4,000.00 20%

Development Expenditure

The department spent Kshs 26,437,265.10 Million (34per cent absorption rate) on development activities. This represented 39% of the total expenditures for the department.

Table 18; Lands Department; Development budget, expenditures and project status wards Expenditure item Revised Expenditures Status Code Budget as at 30th June 2018 HQ Land Survey & mapping 3,000,000.00 2,443,598.30 Ongoing

HQ Tree Planting - - HQ Re surveying / estate administration 1,545,235.00 - Ongoing all wards Title deeds 13,001,236.51 5,127,700.00 Ongoing ivingoni/nzambani Purchase of land - Makutano talent centre - Ivingoni 1,000,000.00 - Ongoing Nzambani all wards Urban Infrastructure Development - (Market infrastructure) 7,305,671.80 all wards Flood lights 5,000,000.00 Ongoing

HQ land applications processing committee 2,500,000.00 Ongoing

HQ county spatial plan 2,000,000.00 Ongoing HQ Urban Planning - (Valuation rolls ) 14,600,000.00 5,000,000.00 Ongoing all wards GIS Lab & Land Data Digitization - - all wards Kenya Urban Support Development Programme 20,000,000.00 - Ongoing all wards Estate Administration & Support to Adjudication & NLC 6,500,000.00 4,201,845.00 Ongoing nguu masumba Nguu Masumba NLC - Land issues 2,000,000.00 1,784,250.00 Ongoing all wards Mining Mapping & development 2,000,000.00 - Ongoing HQ Purchase of land 4,150,800.26 574,200.00 Ongoing kisau/kiteta Kiteta/kisau-Afforestation in Katende,Kisau & Kitondo 1,500,000.00 Ongoing forests(purchase of land for dumpsite & planning in tawa & mbumbuni)

TOTAL 78,797,271.77 26,437,265.10

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4.4 OFFICE OF THE GOVERNOR The total expenditure for the FY2017/18 for the department was Kshs 167,573,211.06 Million which translated to an absorption rate of 89% against the budget. The expenditure was 82per cent of the funds requisitioned for the department.

The department spent 64% of the total expenditures on Operation and maintenance and 36per cent on Personnel emoluments.

Figure 11; Office of the Governor; Expenditure by Economic Classification

salaries 36%

operation & maintenance 64%

RECURRENT EXPENDITURE

Analysis of the recurrent expenditure shows that the department spent Kshs 59,791,199.91 on personnel emoluments, which represent 36per cent of the total recurrent expenditure and Kshs. 107,782,011.15 on operations, and maintenance expenditure, which is 64per cent of the total recurrent expenditure for the FY 2017/18.

Table 19; Office of the Governor; Summary of Budget and expenditures

Expenditure Item Fy 2017/18 Revised Budget Expenditures As At Absorption 30th June 2018 Rate (Per Cent) Recurrent Expenditure OPERATIONS 113,277,359.12 95,091,942.10 84% MAINTENANCE 15,874,206.55 12,690,069.05 80% SUB TOTAL 129,151,565.67 107,782,011.15 83% PERSONNEL 59,791,199.91 59,791,199.91 100% TOTAL BUDGET 188,942,765.58 167,573,211.06 89%

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Analysis of expenditure by votes shows that Local Daily Subsistence Allowance vote had the highest expenditure of kshs16,928,483.30 while Maintenance of computers, software had the least expenditure of kshs13,500.00

Table 20; Office of Governor; O&M expenditure per vote line

Expenditure item FY 2017/18 REVISED Expenditures as at Absorption BUDGET 30th June 2018 Local Daily Subsistence Allowance 17,900,000.00 16,928,483.30 95% Refined Fuels & Lubricants 12,719,946.07 11,629,940.00 91% Maintenance of Motorvehicles 12,002,006.55 10,907,559.05 91% Intergovernmental relations- 11,850,000.00 9,761,192.00 82% Community Events & Field Activities 6,793,000.00 6,245,160.00 92% Monitoring and evaluation 7,000,000.00 6,118,132.00 87% Catering Services (Receptions, 5,288,175.00 5,146,084.00 97% Accommodation,drinks) Training Expenses 4,600,180.00 4,247,532.00 92% Insurance-Vehicles, building & Equipment 3,500,000.00 3,500,000.00 100% Participatory Development & Community 3,500,000.00 3,224,000.00 92% Outreach Domestic Travel Costs 3,200,000.00 3,200,000.00 100% Media Outreach 4,250,000.00 2,745,596.00 65% Hospitality supplies 3,016,700.00 2,382,930.00 79% Foreign Daily subsistence allowance 2,700,000.00 2,277,519.50 84% Legal Fees 2,000,000.00 2,000,000.00 100% General Office Supplies-Stationery 2,000,000.00 1,665,553.00 83% Foreign Travel Costs 1,500,000.00 1,500,000.00 100% Security Operations 1,500,000.00 1,459,190.00 97% Governors residence expenses 1,500,000.00 1,458,200.00 97% Purchase of Computers 1,392,200.00 1,378,050.00 99% Liaison 3,500,000.00 1,127,808.00 32% Sanitary and Cleaning Materials 1,000,000.00 1,000,000.00 100% Supplies and Accessories for Computers 1,000,000.00 894,700.00 89% Reintegration support programme 2,000,000.00 780,000.00 39% Contracted professional Services 800,000.00 770,169.00 96% Telephone, Telex, Fascimile and Mobile Phone 900,000.00 629,950.60 70% Services Contracted Guards & Cleaning services 600,000.00 600,000.00 100% Advertising, Awareness & Publicity 1,000,000.00 520,780.00 52% Campaigns Water and Sewarage 550,000.00 446,849.00 81% Publishing & printing Services 1,500,000.00 441,550.00 29% Supplies for Broadcasting and Information 2,000,000.00 399,500.00 20% Services Contracted Technical Services 300,000.00 300,000.00 100% Subscription to Newspapers, Magazines and 350,000.00 250,000.00 71% Periodicals

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Maintenance of Office Furniture 230,000.00 190,960.00 83% National Celebrations 500,000.00 150,000.00 30% Maintenance-Buildings 100,000.00 100,000.00 100% Maintenance-Buildings-Non Residential 100,000.00 100,000.00 100% Electricity 59,358.05 58,358.10 98% Courier & Postal Services 50,000.00 50,000.00 100% Maintenance of Computers, Software 150,000.00 13,500.00 9% Hire of Equipment, Plant & Machinery 200,000.00 - 0% Membership fees 150,000.00 - 0% Public Contracting & ISO certification 1,000,000.00 - 0% Purchase of Office Furniture & Equipment 1,900,000.00 - 0%

Pre-feasibility, Feasibility and Appraisals 1,000,000.00 0%

4.5 OFFICE OF THE DEPUTY GOVERNOR

The total expenditure for the FY2017/18 for the department was Kshs 26,391,294.60 Million, which translated to an absorption, rate of 92per cent against the budget.

RECURRENT EXPENDITURE

Analysis of the recurrent expenditure shows that the department spent Kshs.26, 391,294.60 on operations and maintenance expenditure, which is 100 Per cent of the total recurrent expenditure for the FY 2017/18.

Table 21; office of Deputy Governor; Summary of budget and expenditures

Expenditure item Fy 2017/18 Expenditures as Absorption Revised Budget at 30th June 2018 rate RECURRENT EXPENDITURE OPERATIONS 26,063,650.00 24,897,247.00 94per cent MAINTENANCE 2,536,350.10 1,494,047.60 6per cent SUB TOTAL 28,600,000.10 26,391,294.60 100per cent PERSONNEL - - TOTAL RECURRENT BUDGET 28,600,000.10 26,391,294.60 92per cent DEVELOPMENT EXPENDITURE - - CAPITAL EXPENDITURE - - TOTAL BUDGET 28,600,000.10 26,391,294.60 92per cent Analysis of expenditure by votes shows that purchase of deputy governor vehicle vote had the highest expenditure of kshs 10,436,000.00 while courier and postal services had the least expenditure of kshs 50,000.00.

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Table 22; Office of Deputy Governor; O&M expenditure per vote line

Expenditure item Fy 2017/18 Expenditures as at Absorption Revised Budget 30th June 2018 Purchase of DG Vehicle 10,436,000.00 10,436,000.00 100% Local Daily Subsistence Allowance 5,557,190.00 5,413,330.00 97% Refined Fuels & Lubricants 2,000,000.00 2,000,000.00 100% Maintenance of Motorvehicles 2,236,350.10 1,494,047.60 67% Community Outreach 1,425,750.00 1,294,800.00 91% Hospitality supplies 1,000,000.00 857,200.00 86% Catering Services (Receptions, 961,090.00 819,490.00 85% Accommodation,drinks Training Expenses 1,300,920.00 759,662.00 58% Travel Costs 610,400.00 610,400.00 100% Domestic Travel Costs 583,000.00 583,000.00 100% Insurance-Vehicles, building & 500,000.00 500,000.00 100% Equipment Security Operations 589,300.00 456,690.00 77% Foreign Daily subsistence allowance 500,000.00 442,395.00 88% Publishing & printing Services 200,000.00 200,000.00 100% Telephone, Telex, Fascimile and 150,000.00 149,800.00 100% Mobile Phone Services Sanitary and Cleaning Materials 100,000.00 100,000.00 100% Courier & Postal Services 50,000.00 50,000.00 100% General Office Supplies-Stationery 50,000.00 50,000.00 100% Supplies and Accessories for 50,000.00 50,000.00 100% Computers Purchase of Computers 300,000.00 0%

4.6 DEPARTMENT OF TRADE, INDUSTRY, TOURISM AND COOPERATIVES

The total expenditure for the FY 2017/18 was Kshs 142,033,786.61, which translated to an absorption rate of 68per cent against the budget. The department spent Kshs 76,366,076.61(96per cent absorption rate) on recurrent activities and Kshs 65,667,710.00 (51per cent absorption rate) on development activities. The department spent 46per cent of the total expenditures on development, 28per cent on Personnel emoluments and 26per cent on Operation and maintenance.

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Figure 12; Trade, Industry, Tourism & Cooperatives; Expenditure by Economic Classification

O%M, 26% Development, 46% Personnel, 28%

RECURRENT EXPENDITURE

Analysis of the recurrent expenditure of Kshs 76,926,883.02 shows that the department spent Kshs 39,806,878.06 on personnel emoluments which represents 52per cent of the total recurrent expenditure and Kshs. 37,120,004.96 on operations and maintenance expenditure which is 48per cent of the total recurrent expenditure for the FY 2017/18

Table 23; Trade Department; Summary of Budget & Expenditures

Expenditure Item FY 2017/18 revised Expenditures as at Absorption rate budget 30th june 2018 (per cent) Recurrent Expenditure Operations 34,720,000.00 32,383,315.00 93% Maintenance 5,300,000.00 4,736,689.96 89% Sub Total 40,020,000.00 37,120,004.96 93% Personnel 39,806,878.06 39,806,878.06 100% Total Recurrent 79,826,878.06 76,926,883.02 96% Development Expenditure

Capital Expenditure 129,977,795.45 65,667,710.00 51% Total 209,804,673.51 142,594,593.02 68%

Analysis of expenditure by votes shows that ASK Show Exhibition Trade vote had the highest expenditure of kshs 9,521,277.00 while courier and postal services had the least expenditure of kshs 6,600.00 Domestic Daily Subsistence Allowance, Fuels, Oils & Lubricants, Insurance-Vehicles, building, Advertising & Publicity, Office & General Supplies-stationery, Purchase of Computers, Printers and Maintenance of Office Furniture & Equipment votes had the highest absorption rate of 100per cent with Office & General Supplies-Sanitary, Publishing & printing Services recording the least at 25per cent each.

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Table 24; Trade department; O&M Expenditures per vote line

Expenditure item FY 2017/18 Expenditures Absorption Revised Budget as at 30th June 2018 ASK Show Exhibition 10,000,000.00 9,521,277.00 95% Domestic Daily Subsistence 4,350,000.00 4,350,000.00 100% Allowance Fuels, Oils & Lubricants 3,500,000.00 3,500,000.00 100% Maintenance Expenses-Motor 3,000,000.00 2,896,661.96 97% Vehicles Legal fees 2,000,000.00 1,920,236.00 96% Contracted Guards 1,800,000.00 1,768,100.00 98% Training Expenses 2,000,000.00 1,759,774.00 88% Insurance-Vehicles, building 1,600,000.00 1,600,000.00 100% Private sector engagements 1,750,000.00 1,550,090.00 89% Hospitality-Catering Services 1,500,000.00 1,309,121.00 87% Domestic Travel Costs 1,000,000.00 995,400.00 100% Advertising & Publicity 750,000.00 750,000.00 100% Office & General Supplies-stationery 600,000.00 600,000.00 100% Utiliites-Electricity 700,000.00 587,105.00 84% Purchase of Computers, Printers 500,000.00 500,000.00 100% Hospitality supplies(ushirika day) 750,000.00 476,000.00 63% Purchase of office furniture & 800,000.00 410,000.00 51% Equipments office & General Supplies-Computer 800,000.00 399,433.00 50% Accessories Trade Shows and Exhibitions 400,000.00 372,000.00 93% Communication- 400,000.00 231,591.00 58% Telephone,Telex,Facsimile & Mobile phone Services Maintenance of Office Furniture & 100,000.00 100,000.00 100% Equipment Utilities-Water and Sewarage 100,000.00 56,080.00 56% Maintenance of plant,machinery and 100,000.00 52,940.00 53% equipment Office & General Supplies-Sanitary 150,000.00 37,300.00 25% Publishing & printing Services 100,000.00 25,000.00 25% Courier & Postal Services 20,000.00 6,600.00 33% Subscription to Newspapers 50,000.00 - 0% Contracted professional Services 200,000.00 - 0% Casual Labour -Others 200,000.00 - 0% Maintenance-Buildings-Non 800,000.00 - 0% Residential

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DEVELOPMENT EXPENDITURE

The department spent Kshs 65,667,710.00 (51 per cent absorption rate) on development activities. This represented 46% of the total expenditures for the department.

Table 25; Trade department; Development budget, expenditures and project status

Sub County Ward Expenditure Item FY 2017/18 Expenditures Status Revised As At 30th Code Budget June 2018 All Sub All Wards Saccos And Groups Development 15,000,000.00 15,000,000.00 Complete Counties Programme All Sub All Wards Co-Operative Development And 10,000,000.00 10,000,000.00 Complete Counties Management Makueni Hq Phase 2 - 2013/14 Projects 10,814,449.30 6,025,663.00 All Sub All Wards Installation Of Security Gates, Lights, Water 5,000,000.00 4,924,118.00 Complete Counties Tank Sheds And Extension Of Marikiti In Use Market Makueni Hq Ene Microfinance 3,846,518.95 3,083,613.00 Ongoing Kibwezi East Mtito Iviani Cultural Centre 3,200,000.00 3,009,886.00 Complete Andei Kibwezi Emali Jipe Moyo Handcraft Stalls 4,003,900.00 2,762,590.00 Stalled West Mulala Makueni Wote/Nziu Wote-Jua Kali Sheds At Wote 2,000,000.00 2,000,000.00 Ongoing Makueni Hq Trade Development And Promotion 2,000,000.00 1,948,630.00 Complete Makueni Hq Promotion Of Microfinance 1,940,896.00 1,940,896.00 Ongoing Makueni Nziu/Wote Construction Of Nziu Market Shed 6,000,000.00 1,415,140.00 Ongoing Kibwezi Kikumbuly Kikumbulyu South-Cultural Enhancement 1,400,000.00 1,400,000.00 Ongoing West u South Makueni Hq Tourism Development 2,887,533.90 1,272,044.00 Ongoing Kibwezi East Masongale Kyumani Market Shed 2,500,000.00 1,052,396.00 Complete ni Kibwezi East Ivingoni/N Nthongoni Livestock Yard - Purchase Of 1,000,000.00 900,000.00 Ongoing zambani Land Makueni Hq Feasibility Study On Model Slaughter House 11,804,400.00 804,400.00 Ongoing And Tannery Mbooni Kalawa Construction Of Kathulumbi Livestock Yard 776,518.00 716,120.00 Complete In Use Makueni Wote/Nziu Construction Of Wote Market Stalls 890,646.00 703,172.00 Complete In Use Kibwezi East Phase 2 Of Mbui Nzau Stock Yard 697,881.40 697,881.40 Complete In Use Kibwezi East Kibwezi Establishment Of Fsa - Kibwezi East 2,130,200.00 650,000.00 Complete East In Use Makueni Mbitini Construction Of Kithumani Market Shed 1,900,116.80 636,921.00 Complete In Use Mbooni Mbooni Completion Of Kiambwa Market Shed 730,509.40 630,800.00 Complete In Use Kibwezi East Thange Phase 2 - Kibwezi Market Shed 625,961.00 546,980.00 Complete In Use Mbooni Kalawa Phase 2 - Kalawa Market Shed 502,608.00 456,890.00 Complete In Use Makueni All Wards Tourism Development And Promotion 2,500,000.00 434,200.00 Ongoing Kibwezi Nguu Phase 2 - Kikumini Market Shed 500,000.00 401,520.00 Stalled West Masumba

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All Sub All Wards Cooperative Development & Marketing 322,532.00 320,260.00 Complete Counties Makueni Kathonzwe Construction Of Modern Toilet At 300,264.50 300,264.00 ni Kathonzweni Kibwezi East Mtito Phase 2 - Iviani Cultural Centre 660,000.00 250,000.00 Complete Andei Kibwezi Emali Construction Of Public Toilets In Major 172,265.50 172,265.00 West Mulala Markets Of Emali, Sultan Hamud, Salama, Kasikeu, Makindu, Nziu, Matiliku, Mtito Andei, Kathonzweni And Nunguni Makueni Nzaui/Kilil Completion Of Matiliku Mkt Shed 196,885.00 170,420.00 Complete i/Kalamba In Use Makueni Wote/Nziu Phase 2 Of Wote Jua Kali Shed 1,000,000.00 142,276.00 Ongoing Kibwezi Emali Operationalisation Of Emali Crafts Centre 133,200.00 133,200.00 Complete West Mulala Kibwezi Kikumbuly Construction Of Kiaoni Market Shed 102,254.20 102,255.00 Complete West u South In Use Kibwezi East Mbui Nzau Stockyard 218,870.00 101,013.60 Complete In Use Makueni Hq Trade & Marketing/Promotion 107,493.00 100,000.00 Complete Kibwezi East Masongale Construction Of Market Sheds At Kyumani 1,181,420.20 92,720.00 Complete ni & Installation Of Tanks Kibwezi Nguumo Phase 2 Of Kiundwani M/Shed 122,700.00 75,086.00 Complete West In Use Mbooni Kako/Waia Phase 2 - Kako Market Shed 111,229.00 73,340.00 Complete In Use Kibwezi Makindu Phase 2 Of Makindu M/Shed 779,476.00 69,136.00 Complete West In Use Kaiti Nunguni Rehabilitation And Extension Of Nunguni 152,640.00 62,344.00 Complete Market Shade ; In Use Kilome Kiima Construction Of Malili Open Air Market 7,000,000.00 49,950.00 Not Kiu/Kalanz And Buspark Started oni Kaiti Kee Kee - Construction Of 3 Market Sheds 557,901.20 34,000.00 Ongoing (Ikalyoni, Kitandi, Mutulani, Kee, Kasunguni) Kilome Kasikeu Sultan Hamud Open Air Market 7,670,000.00 5,320.00 Ongoing Kibwezi Emali Emali/Mulala- Fencing Of Emali Stock 60,038.00 - Complete West Mulala Yard, Murraming & Leveling Of Open Air In Use Market Kaiti Ukia Kilala Stock Yard Construction - Ukia 60,345.00 - Complete In Use Makueni Kathonzwe Fencing Kathonzweni Stock Yard 70,000.00 - Not ni Started Mbooni Tulimani Phase 2 - Iiani Stock Yard 111,572.60 - Complete In Use Mbooni Kalawa Phase 2 Of Kalawa Livestock Yard 131,927.50 - Complete In Use Kibwezi East Ivingoni/N Phase 2 - Nthongoni Market Shed 155,320.00 - Complete zambani In Use Mbooni Tulimani Construction Of Market Shed At Kalawani 170,836.05 - Complete Makueni Kitise/Kith Kitise/Kithuki-Trade Dvpt Project 174,540.00 - Ongoing uki Mbooni Waia/Kako Waia/Kako-Waia Livestock Yard 255,000.00 - Complete In Use Kaiti Ilima Construction Of Ikayoni Sheds 255,932.00 - Complete

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Kibwezi Emali Construction Of Mulala Market Shed 287,560.50 - Complete West Mulala In Use Makueni Kathonzwe Construction Of Mbuvo Market Shed 313,482.60 - Complete ni In Use Mbooni Kithingo Phase 2 Of Kithungo M/Shed 458,340.00 - Complete Kitundu In Use Kaiti Ukia Mukuyuni Market Shed - Completion 473,008.00 - Complete In Use Kibwezi Nguu Phase 2 - Kikumini Market Shed 500,000.00 - Complete West Masumba In Use Mbooni Kalawa Completion Of Kalawa Stock Yard 607,391.50 - Complete In Use Makueni Mavindini Phase 2 Of Mavindini Stock Yard 677,620.00 - Complete In Use Kibwezi Kikumbuly Construction Of Kyanginywa Market Shed 1,000,000.00 - Stalled West u South Mbooni East Kisau Livestock Yard At Mbumbuni 2,000,000.00 - Ongoing Kiteta Kibwezi East Thange Ulilinzi Mkt Livestock Yard 2,262,280.00 - Ongoing Kibwezi Emali Construction Of Market Shed At Yikivumbu 4,000,000.00 - Not West Mulala Started Makueni Kitise/Kith Kitise Stock Yard And Toilet 511,332.35 Complete uki In Use

4.7 DEPARTMENT OF GENDER, YOUTH & SOCIAL SERVICES

The total expenditure for the FY 2017/18 was Kshs 163,560,298.21, which translated to an absorption rate of 63per cent against the budget. The department spent Ksh 71,520,064.16 (96per cent absorption rate) on recurrent activities and Kshs. 92,040,234.05 Million (49per cent absorption rate) on development activities.

The department spent 56per cent of the total expenditures on development, 25per cent on personnel emoluments and 19per cent on operation and maintenance.

Figure 13; Department of Gender; Expenditure by Economic Classification

salaries 25%

Development operation & 56% maintenance 19%

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RECURRENT EXPENDITURE

Analysis of the recurrent expenditure of 71,520,064.16 shows that the department spent Kshs 40,408,438.06 on personnel emoluments which represents 56per cent of the total recurrent expenditure and Kshs. 31,111,626.10 million on operations and maintenance expenditure which is 44per cent of the total recurrent expenditure for the FY 2017/18.

Table 26; Gender Department; Summary of Budget and expenditures

Expenditure item FY 2017/18 Expenditures as at Absorption Rate FY 2017/18 Revised 30th June 2018 (Per cent) Budget OPERATIONS 22,252,192.00 19,726,169.10 89% MAINTENANCE 11,898,220.00 11,385,457.00 96% SUB TOTAL 34,150,412.00 31,111,626.10 91% PERSONNEL 40,408,438.06 40,408,438.06 100% TOTAL RECURRENT 74,558,850.06 71,520,064.16 96% DEVELOPMENT EXPENDITURE CAPITAL EXPENDITURE 186,268,957.22 92,040,234.05 49% TOTAL BUDGET 260,827,807.28 163,560,298.21 63%

Analysis of expenditure by votes shows that daily subsistence allowance vote had the highest expenditure of kshs 3,168,300.00 while membership fees, dues and subscriptions to professional bodies had the least expenditure of Kshs 11,200.00.

Foreign daily subsistence allowance, national celebrations, office and general supplies- stationery, office and general supplies, refined fuels, oils and lubricants votes had the highest absorption rate of 100per cent with maintenance of buildings non-residential recording the least at 15per cent.

Table 27; Gender Department; O&M expenditures per vote line

Expenditure item FY 2017/18 Revised Expenditures as at Absorption Budget 30th June 2018 Foreign Daily subsistence allowance 212,592.00 212,592.00 100% National Celebrations 700,000.00 700,000.00 100% Office & General Supplies-stationery 500,000.00 500,000.00 100% office & General Supplies 500,000.00 500,000.00 100% Refined Fuels, Oils & Lubricants 2,700,000.00 2,700,000.00 100% AGPO Training 700,000.00 700,000.00 100% Sub County Office Operating Expenses 2,500,000.00 2,500,000.00 100% KYISA Games youth empowerment 9,348,220.00 9,334,974.00 100% Policy formulation 1,600,000.00 1,596,922.00 100%

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Contracted Technical Services 300,000.00 299,155.00 100% Contracted professional Services 300,000.00 297,000.00 99% Contracted secutirty services 300,000.00 297,000.00 99% Advertising,Publicity Campaigns & Awareness 900,000.00 861,160.00 96% Publishing & printing Services 500,000.00 454,500.00 91% Daily Subsistence Allowance 3,500,000.00 3,168,300.00 91% Maintenance Expenses - Motor Vehicles 2,300,000.00 2,035,483.00 88% Subscription to Newspapers,Magazine & 67,200.00 55,960.00 83% Periodicals Training Expenses 2,000,000.00 1,642,465.00 82% Hospitality-Catering Services 1,800,000.00 1,456,400.00 81% Sports Equipment & Materials 1,000,000.00 801,000.00 80% Computer &Computer Accessories 500,000.00 379,000.00 76% Telephone,Telex,Facsimile & mobile phone 300,000.00 163,000.10 54% services Membership Fees, Dues and Subscriptions to 22,400.00 11,200.00 50% Professional Bodies

Domestic Travel Costs 1,000,000.00 430,515.00 43% Maintenance of buidlings-non residential 100,000.00 15,000.00 15% Insurance-Vehicles, building 300,000.00 - 0% Office & General Supplies-Sanitary 50,000.00 - 0%

Routine Maitenance - Other Assets 50,000.00 0%

Maintenance of Office Furniture 50,000.00 0%

Mantainance of Computers, Softwares and 50,000.00 0% Networks

Development Expenditure

The department spent Kshs 92,040,234.05 (49per cent absorption rate) on development activities. This amounted to 71per cent absorption rate against the development requisition for the department.

Table 28; Gender Department; Development Budget, Expenditure and Project status

Sub County Ward Expenditure Item FY 2017/18 Expenditures Status Code Revised Budget As At 30th June 2018 Makueni Hq Sports Development And Mgt 16,500,000.00 16,500,000.00 Complete Makueni Hq Youth Empowerment Programme 15,000,000.00 12,941,714.50 Complete Makueni Hq Tetheka Fund 9,001,866.60 9,001,866.60 Ongoing All All Wards Empowerment Of Persons With 7,500,000.00 6,124,902.55 Ongoing Subcounties Disabilities (Pwds) Makueni Hq Youth Empowerment Programme 5,466,168.00 5,463,465.60 Complete

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All All Wards Elderly Support Programme 5,000,000.00 4,999,473.80 Ongoing Subcounties Makueni Hq Children Support Programme 5,000,000.00 4,991,942.00 Complete All All Wards Makueni Youth Service 5,000,000.00 4,887,884.95 Ongoing Subcounties Makueni Hq Support For Ovcs 6,000,000.00 3,668,164.05 Ongoing Makueni Hq Brick Making (Training & Purchase Of 3,695,500.00 3,641,749.25 Complete Interlocking Brick Machines For Groups) Makueni Hq Sanitary Towels 6,128,412.55 3,407,354.65 Complete Makueni Hq Mentorship Programme 3,000,000.00 3,000,000.00 Complete Makueni Hq Support For Boda Boda Transport 2,686,376.00 2,686,376.00 Complete Service Providers Makueni Hq Construction & Equipping Of A Rehab 5,654,210.20 2,626,161.90 Ongoing & An Assessment Centre For Pwds Makueni Hq Development Of A Talent Centre 1,892,456.40 1,891,413.70 Complete Makueni Hq Support To Boda Boda 7,000,000.00 1,464,914.65 Ongoing Kibwezi Emali/Mu Construction And Upgrading Of Mulala 2,101,200.00 1,300,000.00 Ongoing West lala Play Ground Makueni Hq Construction Of Wee Special School 977,727.50 977,320.65 Complete In Use All All Wards Mau Mau Support 3,000,000.00 600,000.00 Ongoing Subcounties Kibwezi Makindu Development Of Ngakaa Talent Centre 14,500,000.00 599,802.55 Not Started West Makueni Wote/Nzi Rehabilitation And Standardization Of 500,000.00 439,958.65 Complete u Unoa Playing Groups Kibwezi Emali/Mu Establishment Of Emali Rehabilitation 8,500,000.00 400,000.00 West lala Center Kilome Kasikeu Phase 2 Sultan Hamud Stadium 2,100,000.00 215,600.00 Stalled Kaiti Kee Construction Of Kivani Resource 210,168.00 210,168.00 Complete Center,Rehabilitation And Social Hall Makueni Hq Construction Of A Fitness Centre 1,153,660.20 - Complete In Use Makueni Hq Phase 2-Equiping And 10,300,000.00 - Ongoing Operationalization Of Pwd Centre Makueni Hq Tetheka Fund - Disaster Response 19,000,000.00 - Not Started Programmes Kibwezi Makindu Makindu-Construction Of Makindu 397,635.12 Ongoing West S.Hall Kaiti Ukia Phase 2- Ukia Social Hall 561,083.70 Ongoing

Kibwezi Kikumbul Levelling Of Kwa Kakulu Primary Play 943,834.15 Complete In West yu North Ground Use Makueni Hq Maikuu Social Hall 1,461,378.00 Complete In Use

Kilome Mukaa Levelling Of Kwa Mwingio Playground 1,500,000.00 Stalled

Kaiti Ilima Phase 2 - Musalala Social Hall 1,652,980.80 Stalled

Makueni Hq Construction Of Stadium, Fencing And 4,984,300.00 Not Started Levelling Makueni Mbitini Upgrading Manooni Playing Ground 7,900,000.00 Not Started

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4.8 COUNTY SECRETARY The total expenditure for the FY2017/18 for the department was Kshs 814,586,188.60 which translated to an absorption rate of 96 per cent against the budget. The department spent 63per cent of the total expenditures on Personnel emoluments and 37per cent on Operation and maintenance.

Figure 14; County Secretary; Expenditure by economic classification.

Operation & Maintenance 37%

Personnel 63%

Recurrent Expenditure

Analysis of the recurrent expenditure shows that the department spent Kshs 512,292,386.25 on personnel emoluments which represents 63 per cent of the total recurrent expenditure and Kshs. 302,293,802.35 on operations and maintenance expenditure which is 37 per cent of the total recurrent expenditure for the FY 2017/18.

Table 29; County Secretary; Summary of Budget & Expenditures;

Expenditure item FY 2017/18 Revised Expenditures as at Absorption Budget 30th June 2018 Rate Operations 328 628 493,80 297,472,498.35 91% Maintenance 7 314 803,70 4,821,304.00 66% Sub Total 335 943 297,50 302,293,802.35 90% Personnel 512 317 606,25 512,292,386.25 100% TOTAL 848 260 903,75 814,586,188.60 96%

Analysis of expenditure by votes shows that Medical Insurance vote had the highest expenditure of kshs 220,146,152.25 while Courier & postal Services had the least expenditure of Kshs 30.000.00.

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Table 30; County Secretary; O&M expenditures per vote line

Expenditure item FY 2017/18 Expenditures as at Absorption Revised 30th june 2018 Budget Medical Insurance 220,146,232.00 220,146,152.25 100% GPA/WIBA/FIRE & BURGLARY 50,000,000.00 30,532,827.00 61% Daily Subsistence Allowance 8,633,454.00 7,550,564.00 87% County Service Delivery Unit 5,646,580.00 5,045,190.00 89% Assumption to the Office of the Governor 5,000,000.00 4,999,228.00 100% Perfomance Contracting 6,000,000.00 4,896,441.00 82% Training Expenses 4,000,000.00 3,750,600.00 94% Catering Services(Receptions, 3,654,900.00 3,611,210.00 99% Accommodation,drinks Travel Costs 2,630,353.00 2,627,508.00 100% Maintenance expenses motor vehicles 2,393,606.70 2,393,606.70 100% Staff welfare 2,000,000.00 1,977,700.00 99% Refined Fuels & Lubricants 1,500,000.00 1,500,000.00 100% Disaster Committee expenses 6,000,000.00 1,500,000.00 25% Purchase of furniture 2,000,000.00 1,480,441.25 74% Advertising, Awareness & Publicity Campaigns 2,500,000.00 1,298,068.00 52% Annual year staff conference 2,200,000.00 1,190,000.00 54% Sanitary and Cleaning Materials 1,300,000.00 1,184,716.00 91% Insurance Costs 1,199,999.60 1,163,849.60 97% Development of HR policies and sensitization of 1,500,000.00 1,153,560.00 77% Service Regulations to employees Office and General Supplies 1,000,000.00 883,588.00 88% General office Supplies-stationery 1,000,000.00 713,455.00 71% Supplies and accessories for Computers 500,000.00 371,500.00 74% Maintenance-Buildings-Non Residential 693,000.00 369,805.00 53% Purchase of computers 1,500,000.00 316,000.00 21% Water and Sewarage 607,129.00 227,129.00 37% Telephone, Telex, Fascimile and Mobile Phone 196,489.70 187,056.00 95% Services Pre-feasibility, feasibility and appraisals 86,356.50 86,356.50 100% Maintenance of Office Furniture 728,197.00 35,594.00 5% Membership subscription to professional bodies 250,000.00 33,000.00 13% Courier & postal Services 45,000.00 30,000.00 67%

Subscription to Newspapers, Magazines and 32,000.00 0% Periodicals Legal fees 1,000,000.00 0%

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4.9 DEPARTMENT OF FINANCE AND SOCIO ECONOMIC PLANNING.

The total expenditure for the FY 2017/18 was Kshs 703,904,921.09 which translated to an absorption rate of 76.6per cent against the budget. The department spent Kshs 659,085,092.14 (76 per cent absorption rate) on recurrent activities and Kshs 44,819,828.95 Million (84per cent absorption rate) on development activities. The department spent 30per cent of the total expenditures on Personnel emoluments, 28per cent on Operation and maintenance and 42per cent on development.

Figure 15; Finance Department; Expenditure by Economic Classification

Development 6%

Personnel 29%

Operation & Maintenance 65%

Recurrent Expenditure

Analysis of the recurrent expenditure of Kshs 705,437,619.97 shows that the department spent Kshs 201,799,694.13 on personnel emoluments, which represents 31 per cent of the total recurrent expenditure and Kshs. 458,818,096.89 on operations and maintenance expenditure which is 69 per cent of the total recurrent expenditure for the FY 2017/18.

Table 31; Finance department; Summary of budget and expenditures

Expenditure Item Fy 2017/18 Revised Expenditures As At Absorption Rate Budget 30th June 2018

Recurrent Expenditure Operations 217,186,690.37 183,398,316.54 84% Maintenance 446,317,534.80 275,419,780.35 62% Sub Total 663,504,225.17 458,818,096.89 69% Personnel 201,799,694.13 201,799,694.13 100% Total Recurrent Budget 865,303,919.30 660,617,791.02 76%

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Development Expenditure Capital Expenditure 53,648,354.86 44,819,828.95 84% Total Budget 918,952,274.16 705,437,619.97 77%

Analysis of expenditure by votes shows that Car & Mortgage loan Fund- Assembly vote had the highest expenditure of kshs 130,000,000.00 while Maintenance of Office Furniture vote had the least expenditure of kshs 2,685.00.

Table 32; Finance Department; O&M Expenditure per voteline.

Expenditure Item FY 2017/18 Expenditures Absorption Revised As At 30th Budget June 2018 Car & Mortgage loan Fund- Assembly 140,000,000.00 130,000,000.00 93% Car & Mortgage loan Fund - Executive 181,700,000.00 83,250,000.00 46% Emergency fund 101,524,961.80 50,335,112.20 50% Budgeting, CFSP, PER,SWGR,CBROP & Budget Participation 48,037,606.84 47,037,606.84 98% Other Operating Expenses - Revenue 10,700,000.00 10,700,000.00 100% Daily Subsistence Allowance 9,850,000.00 9,850,000.00 100% Refined Fuels & Lubricants 8,855,800.00 8,172,993.00 92% Public Participation 7,605,846.53 7,605,846.53 100% Liquor Licensing Authority / Liquor Committees 6,500,000.00 6,138,000.00 94% Other Operating Expenses - CIDP Preparation 6,000,000.00 6,000,000.00 100% Financial management reporting and dissemination 5,500,000.00 5,500,000.00 100% Maintenance Expenses-Motor Vehicles/Generator 5,843,733.00 5,151,639.15 88% Audit committee 5,000,000.00 4,976,616.10 100% Finance Bill participation 5,600,000.00 4,861,100.00 87% Other Operating Expenses-CBEF 5,000,000.00 4,526,620.00 91% Training Expenses 4,550,000.00 4,369,160.00 96% Revenue enhancement - registration of streams / plots 4,000,000.00 4,000,000.00 100% Catering Services(Receptions, Accommodation,drinks) 3,962,048.00 3,805,588.00 96% Advertising, Awareness ,Communication & Publicity 3,749,400.00 3,425,760.00 91% Campaigns; General office Supplies-stationery 3,700,000.00 3,239,092.00 88% Hospitality Supplies and Services 3,500,000.00 3,124,105.00 89% Statistics - CIDP Baseline survey, Periodical data, \county 4,000,000.00 3,052,485.00 76% statistical abstract, Indicator tracking, Devolved county treasuries - cash management 3,000,000.00 3,000,000.00 100% Other Operating Expenses - ADP Preparation 3,000,000.00 3,000,000.00 100% Insurance Costs 2,789,387.00 2,789,387.50 100% Publishing & Printing Services 4,000,000.00 2,757,155.00 69% Daily subsistence allowance 2,616,602.00 2,616,602.00 100% Monitoring & Evaluation Department performance 2,500,000.00 2,500,000.00 100% Capacity building on IFMIS 2,500,000.00 2,480,600.00 99% Revenue Enforcement 3,000,000.00 2,407,129.00 80% Contracted Guards & Cleaning services 2,500,000.00 2,314,200.00 93% Travel Costs 2,200,000.00 2,165,360.60 98% Decentralised planning services - sub county offices 2,000,000.00 2,000,000.00 100% Policy formulation & consultancy 1,900,000.00 1,900,000.00 100% Systems audit capacity building 1,650,000.00 1,650,000.00 100%

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Capacity building on Automation 1,500,000.00 1,500,000.00 100% Bank Service Commission & Charges 1,500,000.00 1,500,000.00 100% Sub-county office expense - Revenue Administration, Planning 1,898,000.00 1,389,921.00 73% Telephone, Telex, Fascimile and Mobile Phone Services 1,700,000.00 1,053,531.90 62% Other Operating Expenses - Coordination of sectoral plans 1,000,000.00 1,000,000.00 100% Preparation of Quarterly implementation reports 1,000,000.00 1,000,000.00 100% Supplies and accessories for Computers 1,500,000.00 946,462.00 63% Revenue Automation consumables 4,000,000.00 599,802.00 15% Payment of Rent 600,000.00 587,460.00 98% Fleet management system 1,042,840.00 584,640.00 56% Maintenance of Computers, Software, Networks & Surveillance 500,000.00 485,280.00 97% Systems Travel Costs 470,000.00 470,000.00 100% Electricity 447,000.00 446,999.80 100% Maintenance of Buildings 500,000.00 427,824.00 86% Purchase of Office Computers,printers & photocopiers 1,000,000.00 399,000.00 40% Sanitary and Cleaning Materials 391,000.00 328,944.00 84% IFMIS Extension & Operationalization of E-Procurement 2,500,000.00 319,200.00 13% Membership fees 650,000.00 215,304.00 33% Water and Sewarage 292,000.00 196,700.00 67% Subscription to Newspapers, Magazines and Periodicals 200,000.00 139,960.00 70% Purchase of office equipments - POS 2,500,000.00 55,000.00 2% Routine Maintenance- Other Assets 14,000.00 14,000.00 100% Maintenance of Office Furniture 692,000.00 2,685.00 0% Capacity building - PAC, Budget, Finance Committee, PFM 6,000,000.00 - 0% Staff Staff Uniform and identification badges 500,000.00 - 0% Specialised Materials - CAPI questionnaire and server 1,000,000.00 - 0% expansion Office & General Supplies otherss 1,000,000.00 - 0% Revenue automation - 15,772,000.00 0% Purchase of office furniture & fittings 500,000.00 0% Integrated Records Management System for Finance 2,000,000.00 0% Department Mantainance of assests and operationalization of asset register 500,000.00 0% Fixed Asset management system & Tagging 500,000.00 0% Digitization of Procurement Documents 1,000,000.00 0%

Development Expenditures

The department spent Kshs 44,819,828.95 Million (84per cent absorption rate against the budget) on development activities. This represented 6per cent against the total expenditures for the department.

Table 33; Finance department; Development Budget, Expenditures and project status.

Expenditure item FY 2017/18 Revised Expenditures as at 30th Status Budget June 2018 KDSP (Level 1 Grant + FY 2016/17 allocation) 47,396,651.00 40,271,823.55 Ongong Supplementary projects for marginalized areas 5,739,618.86 4,365,503.00 Ongong Construction of Septic Tank & Fencing offices 512,085.00 182,502.40 complete

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4.10 DEPARTMENT OF EDUCATION

The total expenditure for the FY 2017/18 was Kshs 519,774,465.79, which translated to an absorption rate of 90 per cent against the budget. The department spent Kshs 338,228,049.29 (96 per cent absorption rate) on recurrent activities and Kshs. 181,546,416.50 (80per cent absorption rate) on development activities.

Figure 16; Education Department; Expenditure by Economic Classification

Development salaries 35% 40%

operation & maintenance 25%

Recurrent Expenditure

Analysis of the recurrent expenditure of 338,228,049.29 shows that the department spent Kshs 208,804,379.49 on personnel emoluments which represents 62 per cent of the total recurrent expenditure and Kshs 129,423,669.80 on operations and maintenance expenditure which is 38 per cent of the total recurrent expenditure for the FY 2017/18.

Table 34; Education department; Summary of budget and expenditures

Expenditure Item FY 2017/18 Revised Expenditures As At 30th Absorption Budget June 2018 Recurrent Expenditure - Operations 21,714,180.05 18,938,606.05 87% Maintenance 123,411,031.50 110,485,063.75 90% Sub Total 145,125,211.55 129,423,669.80 89% Personnel 208,804,379.49 208,804,379.49 100% Total Recurrent 353,929,591.04 338,228,049.29 96%

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Development Expenditure Capital Expenditure 226,615,208.90 181,546,416.50 80% Totals 580,544,799.94 519,774,465.79 90%

The department spent the highest expenditures on Bursaries, ECDE capitation, scholarships, CTTI capitation, Support to education, Bandwith and local daily subsistence allowance at Kshs 50,000,000.00, 16,869,000.00, 12,000,000.00, 9,704,396.00, 8,000,000.00, 5,000,000.00 and 4,230,000.00 respectively.. The votes on maintenance of office furniture, maintenance of computers, software and contracted professional services recorded the least expenditures of Kshs, 7,600.00, 17,000.00 and Kshs 22,400.00 respectively.

Table 35; Education Department; O&M expenditures per vote line

FY 2017/18 Revised Expenditures As At 30th Absorption Expenditure Item Budget June 2018 Bursaries 50,000,000.00 50,000,000.00 100% ECDE Capitation 23,323,499.00 16,869,000.00 72% Scholarships 12,000,000.00 12,000,000.00 100% CTTI Capitation 13,000,000.00 9,704,396.00 75% Support to Education 8,000,000.00 8,000,000.00 100% Bandwidth H/Q 5,000,000.00 5,000,000.00 100% Daily Subsistence Allowance 4,500,000.00 4,230,000.00 94% Refined fuels, Oils & Lubricants 3,800,000.00 3,402,070.00 90% Domestic Travel Costs 3,000,000.00 2,734,000.00 91% SMS System 3,000,000.00 2,600,000.00 87% Maintenance Expenses-Motor Vehicles 2,621,863.50 2,546,498.75 97% Hospitality-Catering Services 2,502,025.00 2,102,025.00 84% Training Expenses 1,992,482.00 1,874,872.00 94% Projects Management System 1,000,000.00 1,000,000.00 100% Webhosting 1,000,000.00 991,250.00 99% Purchase of Office Furniture and 1,000,000.00 988,450.00 99% Equipment Advertising & Publicity 1,244,850.00 987,400.00 79% Facilitation of ECDE Officers 1,000,000.00 920,000.00 92% Office & General Supplies-stationery 1,058,000.00 863,746.00 82% Rent-Non-Residential (C.I.C Centres & 510,000.00 510,000.00 100% showroom) Contracted Technical Services 450,000.00 450,000.00 100% Purchase of Computers,Printers and other 657,869.00 432,369.00 66% IT Equipment Kenya Scouts 805,000.00 305,000.00 38% Medals awards & honours 542,500.00 280,500.00 52%

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Publishing & printing Services 195,000.00 185,000.00 95% Utiliites-Electricity 153,668.00 153,298.00 100% Office & General Supplies-Computer 500,000.00 89,750.00 18% Accessories Communication-Telephone 94,045.05 73,545.05 78% Policy formulation 60,000.00 60,000.00 100% Maintenance - communication equipment 100,000.00 23,500.00 24% Contracted professional Services 111,610.00 22,400.00 20% Maintenance of Computers, Software 116,000.00 17,000.00 15% Maintenance of Office-Furniture & 7,600.00 7,600.00 100% Equipment Tusome Computer Nduani 1,779,200.00 - 0%

DEVELOPMENT EXPENDITURE

The department spent Kshs. 181,546,416.50 (80per cent absorption rate against the budget) on development activities. This amounted to 35per cent absorption rate against the total expenditures for the department.

Table 36; Education department; Development budget, expenditures and project status

Ward Expenditure Item FY 2017/18 Expenditures Status Code Revised As At 30th Budget June 2018 Hq Conditional Allocation For Development 64,131,527.00 48,058,500.00 Ongoing Of Youth Polytechnics Hq Capitation Of 42,000 Ecde Learners 16,412,799.78 16,412,799.78 Complete In Use @500 Per Year All Wards Ict Infrastructure & Systems 12,000,000.00 10,087,593.00 Ongoing Development Hq Ict Infrastructure Development - New 6,220,800.00 6,220,800.00 Complete In Use Office Block, Gvn, Dg Residence Hq Local Area Connectivity County 5,000,000.00 5,000,000.00 Complete In Use Headquarters Offices Ukia Construction Of Kyuasini Ctti 4,580,740.80 4,491,740.00 Ongoing Mavindini Construction Of 2 No. Workshops, 4,500,000.00 3,698,212.80 Ongoing Office And 3 No. Toilets At Kiumoni Ctti Kikumbulyu Construction Of Kibwezi Township 3,500,000.00 3,419,906.00 Complete In Use South Ecde Mbooni Equiping And Construction Of Two 3,816,626.27 3,416,626.27 Complete In Use Workshops At Mukaatini Ctti Nguu/Masumba Construction Of Itiani Ecde 3,500,000.00 3,377,641.00 Complete In Use

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Construction Of Milelani Ecde 3,500,000.00 3,323,979.00 Complete In Use Mtito Andei Ilikoni Primary Ecde 3,500,000.00 3,318,776.60 Complete In Use Kee Mwea Ctti Empowerment,Construction 3,280,857.00 3,280,857.00 Complete In Use Of Workshops,Dormitories,Computer Labs And Dropping Of 3 Phase Line Eletricity Kitise/Kithuki Construction Of Kwetui Ecde 3,500,000.00 3,224,710.00 Complete In Use Hq Ctti Education; Infrastructure & 3,224,095.00 3,224,095.00 Complete In Use Curriculum Development Programme Kathonzweni Construction Of Yoani Ecde 3,500,000.00 3,223,242.00 Complete In Use Kee Equiping And Construction Of Two 3,500,000.00 3,194,972.20 Complete Work Shops At Kee Ctti Kikumbulyu Expansion Of Matinga Ecde 3,500,000.00 3,167,513.40 Complete In Use South

Construction And Equipping Of 3,500,000.00 3,142,125.26 Nthonzweni Ecde Hq Refurbishing And Equipping Teacher 3,059,992.00 2,999,992.00 Complete In Use Training College At Gigiri In Nzeeni - Phase 1 Kisau/Kiteta Construction Of Kavuvoni Ecde Centre 3,500,000.00 2,960,690.40 Ongoing Kee Construction Of Classes & 2,941,928.00 2,941,928.00 Ongoing Electirification At Kyanduya Ctti Nguumo Construction And Equipping Of Uvileni 3,000,000.00 2,786,652.00 Ctti Tulimani Equipping Tulimani Ctti 3,000,000.00 2,631,552.00 Complete Kithungo/Kitundu Construction Of Dorm At Utangwa Ctti 3,000,000.00 2,505,192.00 Ongoing Hq Security Surveillance - Hq 2,000,000.00 2,000,000.00 Complete In Use Waiya / Kako Nduluku Model Ctti 1,973,984.40 1,973,984.00 Complete In Use Tulimani Construction Of Mavindu Ecde 2,233,220.00 1,874,123.60 Ongoing Ivingoni/ Muthingiini Classroom Ecde Facelift 1,500,000.00 1,498,940.80 Complete In Use Nzambani Thange Renovation Of Ecde Class At Kivuthini 1,500,000.00 1,498,123.00 Complete In Use Ecde Mtito Andei Resource Centre-Mtitoandei 1,531,205.00 1,402,265.79 Ongoing Mbooni Phase 2 Of Mukaatini Ctti 1,396,031.00 1,364,349.00 Complete In Use Kee Renovation Of Kilia Ecde 1,530,000.00 1,308,989.00 Complete In Use Ivingoni/ Construction Of Mwitasyano Ecde 1,236,187.00 1,077,344.00 Complete In Use Nzambani Mavindini Construction Of Kwa Kilomo Ecde 1,300,000.00 1,066,174.40 Complete In Use Masongaleni Wandei Ecde 1,101,391.00 1,002,732.00 Complete In Use Nguumo Furnishing And Equipping Of 2,000,000.00 969,000.00 Complete In Use Kiunduani Community Library

Mbitini Construction Of Iiani Ecde Centre 1,040,842.40 887,823.00 Complete In Use Ilima Isovya Ctti-Construction Of 863,669.00 863,669.00 Classes,Dormitories,Fencing,Of Compound,Equiping, And Staffing. Mbooni Construction Of Muusini Ecde 918,431.60 828,431.60 Complete In Use

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Kisau Kisau Kiteta - Kimandi Ecde Centre 792,840.00 792,840.00 Complete In Use Emali/Mulala Ng'etha Ctti 772,197.50 772,197.50 Complete In Use Tulimani Construction Of Ecdeclassrooms At 878,427.00 767,704.00 Complete In Use Muthwani Primary School Thange Ecde Center At Nzavoni 901,331.00 751,331.00 Complete In Use Kikumbulyu Construction Of Masalani Ecde Centre 775,717.00 693,873.00 Complete In Use Soouth Emali/Mulala Nursery School Katune 700,000.00 687,900.00 Complete In Use Kisau/Kiteta Phase 2 - Mba Ecde 920,000.00 659,975.00 Complete In Use Mbooni Equipping Of Kitumbini Ctti 650,000.00 650,000.00 Complete In Use Mbooni Syiluni Ecde 1,005,116.00 585,930.00 Complete In Use Mbitini Construction Of Kithumani Ctti 504,725.30 504,725.30 Ongoing Mavindini Construction Of Matulani Ecd 591,711.20 497,842.00 Complete In Use Nguu/Masumba Rehabiliation Of Makasa Ecde 482,939.20 482,939.20 Complete In Use Tulimani Kyanguswi Ecde 452,726.00 452,726.00 Complete In Use Kisau Kiteta/Kisau-Kimandi Y. Polytechnic 400,200.00 400,200.00 Ongoing Thange Phase 2 - Kalulu Ecde Centre 414,290.00 396,050.00 Complete In Use All Wards Ict Infrastructure Development 363,000.00 363,000.00 Complete In Use Wote/Nziu Phase 2 Nthangu Ecde 394,430.00 354,436.00 Complete In Use Nguu/Masumba Upgrading Of Masumba Youth 296,394.00 296,394.00 Complete In Use Polytechnic To Ctti Nguumo Uvi Ecde 284,234.60 284,234.60 Ongoing Kee Construction Of One Ecde Centre - 246,570.00 246,570.00 Complete In Use Mavia Meu Masongaleni Phase 2 Ngomano Ecde 295,255.00 222,618.20 Complete In Use Kalawa Phase 2 Nthilani Ecde 213,939.00 213,939.00 Complete In Use Kilungu Phase 2 - Nthaeni Ecde 170,497.00 170,497.00 Complete In Use Nbitini Phase 2 Iiani Ecde 155,440.00 155,440.00 Complete In Use Nguumo Kaunguni Ecde 117,713.80 117,713.80 Complete Kiima Kiima Kiu/Kalanzoni-Completion Of 111,776.00 111,776.00 Complete In Use Kiu/Kalanzoni Marwa Y. Polytechnic Wote/Nziu Phase 2 Mwaani Ecde 97,520.00 97,520.00 Complete In Use Ilima Phase 2 Nzukini Ctti 500,000.00 70,000.00 Ongoing Kikumbulyu Phase 2 Masalani Ecde 159,500.00 20,000.00 Complete In Use South Mukaa Mukaa-Equiping Of Enzai Polytechnic 83,878.30 - Complete In Use Mbooni Completion Of Community Ukala Ctti 169,920.00 - Complete In Use

Tulimani Phase 2- Maanzuvi Ecde 172,200.00 - Complete

Kiteta Kisau Nursery School -Mba Pre-Sch 250,000.00 - Wote/Nziu Wote - Ack Mwaani Ecde Centre 629,393.75 - Complete In Use Thange Construction Of Ecde Classroom At 769,827.00 - Ongoing Muthungue Ecde

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Nzaui/Kalamba Kalembwani Ecde Centre 776,114.00 - Ongoing Kalawa Kalawa-Rehabilitation Mutembuku 884,971.00 - Ongoing Youth Polytechnic/Nthilani/Itumbule Hq Construction Of Salama Muslim School 2,436,088.00 - Ongoing Complex Disaster Response Programmes 3,000,000.00 -

Upgrading And Equiping Of Masokani 4,000,000.00 - Ongoing Ctti Kako Waia Upgrading, Equipping, Fencing And 4,500,000.00 - Complete In Use Completion Of Classess At Kitandi Ccti

4.11 DEPARTMENT OF TRANSPORT The total expenditure for the FY 2017/18 was Kshs 495,724,917.45, which translated to an absorption rate of 59 per cent against the budget. The department spent Kshs 124,790,355.50 (99per cent absorption rate) on recurrent activities and Kshs 370,934,561.95 (52per cent absorption rate) on development activities.

Figure 17;Transport Department; Expenditure by Economic Classification

Operation & salaries maintenance 12% 13%

Development 75%

RECURRENT EXPENDITURE Analysis of the recurrent expenditure of 124,790,355.50 shows that the department spent Kshs 61,285,221.65 on personnel emoluments which represents 49 per cent of the total recurrent expenditure and Kshs. 63,505,133.85 on operations and maintenance expenditure which is 51per cent of the total recurrent expenditure for the FY 2017/18

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Table 37; Transport Department; Summary of budget and expenditures

Expenditure item FY 2017/18 Expenditures as at Absorption rate Revised Budget 30th June 2018

Recurrent Expenditure OPERATIONS 45,714,657.70 44,992,677.80 98% MAINTENANCE 18,964,250.00 18,512,456.05 98% SUB TOTAL 64,678,907.70 63,505,133.85 98% PERSONNEL 61,285,221.24 61,285,221.65 100% 124,790,355.50 99% TOTAL RECURRENT 125,964,128.94 DEVELOPMENT EXPENDITURE CAPITAL EXPENDITURE 714,173,422.38 370,934,561.95 52% TOTAL BUDGET 840,137,551.32 495,724,917.45 59% Analysis of expenditure by votes shows that Insurance-Vehicles, building vote had the highest expenditure of kshs 21,012,615.50 M while Subscription to Newspapers,Magazines and Periodicals vote had the least expenditure of kshs 32,000.00. Table 38; Transport Department; O&M Expenditure per vote line

Expenditure item FY 2017/18 Expenditures as at 30th Absorption Revised Budget June 2018 Insurance-Vehicles, building 21,012,657.70 21,012,615.50 100% Maintenance Expenses-Plant & Equipment 12,000,000.00 11,986,781.70 100% Utilites-Electricity, maintenance of street/flood 5,000,000.00 5,000,000.00 100% lights Maintenance Expenses-Motor Vehicles 4,264,250.00 4,238,128.05 99% Fuels, Oils & Lubricants 4,000,000.00 3,965,200.00 99% Daily Subsistence Allowance 3,750,000.00 3,750,000.00 100% Contracted Guards & Cleaning services 4,000,000.00 3,673,951.00 92% Hospitality-Catering Services 2,400,000.00 2,400,000.00 100% Domestic Travel Costs 1,260,000.00 1,257,993.00 100% Training Expenses 1,000,000.00 952,089.00 95% Maintenance-Buildings-Non Residential 1,000,000.00 880,012.00 88% Purchase of Office Furniture 500,000.00 500,000.00 100% office & General Supplies-Computer 500,000.00 437,000.00 87% Accessories Office & General Supplies-stationery 450,000.00 418,312.00 93% Purchase of Computers/laptops/cameras/printers 500,000.00 383,200.00 77% Foreign Daily subsistence allowance 330,000.00 330,000.00 100% Maintenance of Computers and purchase of 400,000.00 321,598.30 80% Software Hire of Equipment, Plant & Machinery 405,000.00 305,000.00 75% Publishing & printing Services 300,000.00 280,203.00 93%

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Foreign Travel Costs 255,000.00 255,000.00 100% Maintenance of Office Furniture 300,000.00 202,736.00 68% Utilities-Water and Sewarage 200,000.00 200,000.00 100% Telephone,Telex,Facsimile & mobile phone 200,000.00 199,999.30 100% services Office & General Supplies-Sanitary 100,000.00 44,000.00 44% Subscription to Newspapers,Magazines & 32,000.00 32,000.00 100% Periodicals Communication-Courier & Postal Services 20,000.00 - 0%

Legal services 500,000.00 0%

DEVELOPMENT EXPENDITURE

The department spent Kshs 351,478,229.55 Million (75 per cent absorption rate against the budget) on development activities. This amounted to 75% of the total expenditures for the department.

Table 39; Transport Department; Development budget, expenditures and Project status

WARD Expenditure item FY 2017/18 Expenditures as Status Code Revised at 30th June Budget) 2018 Kalawa Construction of Thwake Bridge - Phase 1 106,331,924.25 106,331,923.90 Ongoing HQ Completion works to office block, Governor's 80,663,734.99 80,663,734.99 Ongoing & Deputy Governor House All Wards Conditional Allocation from Road 78,259,081.87 61,817,537.05 Complete Maintenance Fuel Levy Fund -Upgrading other And In Use town roads (including lighting & drainage) & Cabro paving of Urban roads All Wards Road Maintenance - all wards - 1.5M per ward 45,000,000.00 34,717,975.55 Ongoing All Wards Light Grading - Maintenance of roads all 16,373,286.61 16,362,993.80 Ongoing wards All Wards Roads updrage programme - ward - fuel levy 64,988,633.20 14,905,918.80 Ongoing funding All Wards Maintenance of roads - Heavy Grading & 6,941,597.20 6,940,829.10 Ongoing Gravelling All Wards Flood / street Lighting 29,235,176.50 5,719,895.55 Not Started Kilungu Construction of bus park, drainage at nunguni 13,862,578.06 4,252,668.00 Ongoing & road access Kithungo/ Murraming of Kithungo-Kilyungi Road 9,100,000.00 2,300,225.70 Complete Kitundu And In Use Wote/Nziu Wote town Cabro Parking 1,241,683.00 1,128,748.00 Ongoing

Nzaui/kilili Construction of drift in Kwa Kukui river 1,000,000.00 Not Started /kalamba Kikumbuly Construction of Kawala two drifts and one 1,232,500.00 Ongoing u South culvert Kilungu Heavy grading of makutano -malili road 2,000,000.00 Ongoing

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Emali/Mul Emali Drainage System 2,110,994.03 Complete ala And In Use Kithungo/ Kilyungi-Uma-Coffee factory-Utangwa Road 2,125,000.00 Ongoing Kitundu Kiima Completion of Kima drift 2,605,183.10 Not Started kiu/kalanzo ni Wote/Nziu Grading of Kyenze/kithuma road 3,000,000.00 Ongoing

Emali/Mul Heavy grading of Mulala- Goatyard- 3,011,266.27 Ongoing ala Kwakamba- Kwakakulu- Kwakite- West tutini road. Kilungu Grading of Kyenzeni-nzukini-kyambeke- 3,400,000.00 Ongoing wautu-kyanguzu-kithangathini-kilome

Waia/Kako Kyaume-Mbimbini-Uvilu Road 3,400,000.00 Ongoing

Kisau/Kitet Sofia-Kithendu-Usalala-Mbumbuni Road 3,400,000.00 Ongoing a Kalawa Grading and maintanance of Kwa Philip- 3,400,000.00 Ongoing Kaketi-Kikao-Kathambangii Road

Kithungo/ Kalala-Kavutini Road 3,400,000.00 Ongoing Kitundu Mbooni Grading and maintainance of Kivandini- 3,400,000.00 Ongoing Winzeni- Kaseveni- Nzaini road

Kalawa Grading and maintanance of Musingini-Kwa 3,453,256.40 Ongoing Mathenge-Ndauni-Katangini Road

Kee Grading of Kavandini-mutulani-kasunguni- 3,971,200.00 Ongoing nguluni-salama

Kiima Kiu Kwa Tuva-Ngiini-Kalanzoni-Kivandini- 4,000,000.00 Ongoing /Kalanzoni Mbondoni-Yaitha road

Kathonzwe Grading of Mbuvo-Kitise-Athiani-Kiangini 4,000,000.00 Ongoing ni road Waia/Kako Kako-Kiukuni-Mba-Mwaani Road 4,250,000.00 Ongoing

Muvau/kik Grading of Gadna-Ngutwa-Mumbuni-Kwa 4,250,000.00 Ongoing umini Ndiliku-Kitonyoni road

Kithungo/ Kiseki-Itulandoo Road 4,250,000.00 Ongoing Kitundu Kisau/Kitet Installation of street lights and floodlights in 4,250,000.00 Ongoing a Tawa, Kwa Ndunda and Song'eni

Kilungu Heavy grading of Itambani-kyanganda- 4,650,000.00 Ongoing dispensary-isovya road

Kilungu Heavy grading of Kikuyuni-coffee factory-kwa 4,650,000.00 Ongoing mama road

Mtito Construction of Kambu River Kalimani Drift 5,000,000.00 Ongoing Andei

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Kalawa Grading of Kinyau-Thwake-Katangini-Ndauni- 5,100,000.00 Ongoing Makongeni-Kwa Kaoka-Kwa Mwamisi- Kathulumbi-Unyeeo-Ngomano-Syotuvali Road

Kasikeu Kwa kalelo-Kiou-Lumbu-Mutwambua-Kisuki- 5,100,000.00 Ongoing Kwa Katwae-Nduluni-Mwanye vaa road

Kathonzwe Grading of Kithuki-Kyuasini-Mbuvo Nzau- 5,100,000.00 Ongoing ni Kituluni-Kwa Ngondu-Kwa Matungu-Ndovea- Matiliku road Ukia Grading of Kitandi/Ack/Kwa Maule/Kyumu 5,100,000.00 Ongoing primary/Kyumu secondary/Kaumoni (Drift at Kiatine)/Itithini and Ndumbi road

Kilungu Grading of Kisyula- Ithemboni -Kisyani- 5,650,000.00 Ongoing Kisekini -Kithangathini road

Masongale Machinery- Kativani- Yikitaa- Utini- 5,655,254.44 Ongoing ni Kithyululu-Kwandei-Mwaani-Masaku Ndogo- Makutano( Thange river drift)

Emali/ Opening of Uthangathi-Kambiwa-Ngoto road 5,800,000.00 Ongoing Mulala Mbitini Grading of Mungyani-Kithumani-Mbenuu- 5,900,000.00 Ongoing Kwa Mutula-Mbeletu-Ngomano-Yumbuni- Kitulani -Ngoto-kathuma-Kwa nzuki-Kiuani- Mbuthani-Kwa Ngiti-Mutyambua-Barazani- Kwa Kiuu-Mbulutini-Kavuna-Koo-Vulueni- Kavuthu-Ndauni-

Ivingoni/ Kwa Kaswii-Iia Itune-Komboyoo-Kyuasini 5,950,000.00 Ongoing Nzambani AIC-Selewa-Kiambani-Kongo market- Kathiiani-Kasue-Katheka Kai-Yimbuvu-mwita syano-Yumbuni-Catholic church-Mangelete town-Crusher china-Mukuyuni-Gosheni Mwaniki-t-Luthern -ABC church-Makuti Msa road-Iiani kwa Nzoongo-Miaani pri school- Manyanzaani-Old msa roda-Kambu town

Nzaui/kilili Grading of Muuani-Kalembwani-Katulye- 5,950,000.00 Ongoing /kalamba Kalivia road Kiima Kwa King'ee-Kavuko-Kwa Muvai- Kima road- 6,000,000.00 kiu/kalanzo Marua-Nzeveni-Ngaamba centre-Kithea-Kwa ni Malu-Ndalani-Kaluli BH- Kamaku-NO.3 BH- Petrocity-Ndemiu- Malili -Malili township- Uiini border-Kalanzoni dispensary road

Nguu/ Grading of Makutano-Masamukye to Uthasyo 6,000,000.00 Ongoing Masumba primary school

Mavindini Construction of Kwa Ndungulu drift 6,600,000.00 Ongoing (Iiani/Nzeveni road)

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Mtito Heavy grading of Kwa Kakuyu-Kalimani- 7,152,000.00 Ongoing Andei Kitengei-Kilumilo-Yindundu-Kosovo-Athi Kamunyuni-Mikomani-Makutano-Mavindini- Mbeetwani-Kathekani-Darajani-Main Road

Kisau/Kitet Grading and maintainance of Ndiang'u- 7,245,000.00 Ongoing a Kanyenyoni- Mbulutoni- Syunguni road

Kikumbuly Kibwezi Teachers college-Kwa Kiite-Mikuyuni 7,496,500.00 Ongoing u south primary-Kwa Mwololo junction-Kwa Mboya- Kwa-subchief Kitavi-Mikameni market-Mbui Nzau dispensary-GFF-Kwa Nzinga road

Kikumbuly Heavy grading and murraming of Kalulini- 9,912,500.00 Ongoing u North Kuethya-Kisingo - Kathyaka - Mukononi- Ngaikini road Emali/Mul Completion of Emali buspark and green grocer 10,000,000.00 Ongoing ala Mukaa Kima-Kiongwani-Kamuthini junction-Mwaani- 10,000,000.00 Ongoing Usi Unene-Kitonguni-Mukaa-Uvete- Kitumbuuni-Kwa Malelu primary-Kwa Kaseke-Katese Imbya road Thange Heavy grading of Machinery-Moki-Kwa 10,000,000.00 Ongoing Katundu-Kwa Kathuku-Nzavoni-Baptist- Kalitya-Ngokolani-Kwa Willy-Kwa Sammy- Veneti Makindu Heavy grading of Kisingo-Miangeni-Ndalani- 10,200,000.00 Ongoing Ngomano-Kiangini road

Nguumo Heavy grading of Wayani-Ndeini-Kalakalya- 10,200,000.00 Ongoing Kosovo-Soto road

All Wards Disaster response programmes 21,855,072.46

4.12 DEPARTMENT OF AGRICULTURE, LIVESTOCK & FISHERIES The total expenditure for the FY 2017/18 was Kshs 527,663,582.68 which translated to an absorption rate of 74% against the budget. The department spent Kshs . 242,113,364.93 (99% absorption rate) on recurrent activities and Kshs 285,550,217.75 (61per cent absorption rate) on development activities.

Figure 18; Agriculture Department; Expenditure by Economic Classification

salaries Development 40% 54% Operation & maintenance 6%

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RECURRENT EXPENDITURE

Analysis of the recurrent expenditure of Kshs. 242,113,364.93 shows that the department spent Kshs. 208,644,164.03 on personnel emoluments which represents 86% of the total recurrent expenditure and Kshs. 33,469,200.90 Million on operations and maintenance expenditure which is 12% of the total recurrent expenditure for the FY 2017/18.

Table 40; Agriculture Department; Summary - budget and expenditures

FY 2017/18 Expenditures as Absorption Expenditure item REVISED at 30th June Rate BUDGET 2018 RECURRENT EXPENDITURE OPERATIONS 29 325 865,00 27,989,829.00 95% MAINTENANCE 6 517 813,20 5,479,371.90 84% SUB TOTAL 35 843 678,20 33,469,200.90 93% PERSONNEL 208 644 164,03 208,644,164.03 100% TOTAL RECURRENT 244 487 842,23 242,113,364.93 99% DEVELOPMENT EXPENDITURE CAPITAL EXPENDITURE 470 758 737,03 285,550,217.75 61% TOTAL BUDGET 715 246 579,26 527,663,582.68 74%

Table 41; Agriculture department; O&M Expenditures per vote line

Expenditure item FY 2017/18 Expenditures as at Absorption Revised Budget 30th June 2018 Daily Subsistence Allowance 6,373,899.75 6,350,736.40 100% Refined Fuels & Lubricants 5,000,000.00 4,454,178.40 89% Training Expenses 3,500,000.00 3,499,165.50 100% Maintenance Expenses-Motor Vehicles 4,499,870.40 3,486,929.10 77% Support to veterinary public health (AIA) 2,300,000.00 2,296,610.00 100% Renovation of MAP offices 1,500,000.00 1,500,000.00 100% Catering Services (Receptions, Accommodation,drinks) 1,150,000.00 1,145,043.00 100% Contracted professional services (security services) 1,092,400.00 1,020,800.00 93% Policy & Legislation formulation and Institutional 1,000,000.00 1,000,000.00 100% development Supplies and accessories for Computers 997,500.00 994,900.00 100% General office Supplies-stationery 1,200,000.00 981,500.00 82% purchase of computers, printers and other IT equipments 900,000.00 898,110.00 100% Travel Costs 881,576.20 839,325.20 95% Insurance Costs 800,000.00 800,000.00 100% Food rations- ATC 750,000.00 750,000.00 100% Purchase of Safety Gear 544,300.00 544,300.00 100% purchase of furniture and fittings 491,670.00 479,070.00 97% Electricity 579,815.50 438,048.00 76%

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Trade Shows and Exhibitions 400,000.00 400,000.00 100% Maintainance of buildingsand stations-non-residential 371,242.80 347,342.80 94% Daily subsistence allowance 276,425.00 276,425.00 100% Travel Costs 255,283.75 226,151.75 89% Publishing & printing Services 240,000.00 208,950.00 87% Telephone, Telex, Fascimile and Mobile Phone Services 183,187.80 173,308.75 95% Maintenance of Computers, Software and Networks 146,700.00 145,100.00 99% Repair and maintenance of office furniture 65,000.00 62,600.00 96% Sanitary and Cleaning Materials 57,500.00 57,500.00 100% Water and Sewarage 49,680.00 48,680.00 98% Subscription to Newspapers, Magazines and Periodicals 47,000.00 33,800.00 72% Courier & Postal Services 10,627.00 10,627.00 100%

Internet Connections(E- extension) 55,000.00 0%

Advertising, Awareness & Publicity Campaigns 125,000.00 0%

DEVELOPMENT EXPENDITURE

The department spent Kshs 285,550,217.75 Million (61 per cent absorption rate against the budget) on development activities. This amounted to 54% of the total expenditures for the department.

Table 42; Agriculture Department; Development budget, expenditures and project status

Head Expenditure Item FY 2017/18 Expenditures Status Quarter Revised Budget As At 30th Code June 2018 Hq Fruit Processing Plant - Premises Construction 107,013,250.00 86,759,909.15

Hq World Bank Loan For National Agricultural And 50,000,000.00 31,505,700.00 Rural Inclusive Growth Project

Hq Makueni Fruit Processing Plant - 32,783,677.00 22,259,863.55 Operationalisation Hq Agricultural Mechanization Unit 19,000,000.00 15,521,288.80 Hq Food Security Initiatives - Support To Farm 13,277,490.00 13,276,000.00 Ongoing Ponds Programme

Hq Agriculture And Livestock Extension Programme 15,118,585.03 12,492,070.00 Mboon Support To Agriculture And Livestock 14,283,373.73 10,792,374.00 Ongoing i Productivity Hq Artificial Insemination - Countywide 13,308,320.25 9,502,940.00

Hq Dairy Development -Agregation And Small Scale 10,000,000.00 9,309,553.00 Value Addition

Hq Dairy Development -(Ai , Backup Generators) 8,978,310.00 7,769,077.70

Hq Livestock Disease Control 8,000,000.00 6,481,515.00

Kee Provision Of Subsidised Farm Inputs 6,016,600.00 5,831,318.00

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Mbitini Supply Of Improved Kienyeji Chicks, Certified 6,000,000.00 5,369,139.00 Ongoing Seeds And Fertilizers, Enhance Extension Services Kalawa Supply Of Improved Chicken Breeds, Training 4,046,743.60 3,772,393.60 Complete And Vaccination In Use Kisau/ Support To Dairy Farming Ie Ai And Disease 5,000,000.00 3,654,400.00 Ongoing Kiteta Control, Introduce Poultry Support Programme, Subsidize Transport Of Manure And Fertilizers, Offer Subsidized Procurement Of Fruit Fly Traps And Training Of Service Providers.

Ukia Dairy Development 8,000,000.00 3,639,680.00 Mtito Provision Of Certifieds Seeds, Improved 3,847,087.89 3,578,535.00 Ongoing Andei Livestock, Poultry And Grass Seeds Kasike Purchasing Of A Tractor With Implement(Ripper, 4,488,859.16 3,292,600.00 Complete u Baler, Mower, Disc) In Use Tulima Support To Agriculture And Livestock 3,811,266.27 3,029,096.00 Ongoing ni Productivity Hq Industrial Crops Development (Coffee, Cotton, 3,000,000.00 2,993,724.10 Sisal, Macadamia) Through Production, Value Addition And Marketing

Makin Promotion Of Poultry And Goat Keeping 3,000,000.00 2,831,820.00 Complete du In Use Nguu Provision Of Galla Goats And Increase Artificial 3,000,000.00 2,472,455.00 Ongoing Masum Insemination ba Hq Rabies Elimination Programme - Matching Grant 3,000,000.00 2,204,225.00 Complete In Use Kikum Provide Artificial Insemination And Drought 1,975,000.00 1,975,000.00 Complete bulyu Tolerant Seeds Like Green Grams,Millet And In Use North Maize Ilima Ilima-Kyambeke Mkt Dairy Plant 1,912,580.00 1,830,580.00 Complete In Use Hq Mechanized Agriculture And Technology 1,629,497.30 1,583,243.70 Complete Transfer In Wards (Agricultural Plant And In Use Machinery - Farm Tractors,Walking Tractors, Hay Balers, Grass Cutters,Rake,Mower,Feed Pelletizer,Ripers,Sub Soilers,Threshers,Shellers )

Kithun Agriculture & Livestock Improvement (Seeds, 2,000,000.00 1,534,200.00 Ongoing go/Kitu Cattle Dips - Kitonyini Cattle Dip & Others) ndu Hq Construction And Furnishing Of Hostel At Atc 4,432,718.80 1,352,960.00 Complete In Use Hq Subsidized Transport For Fertilizer And Manure 1,040,000.00 1,040,000.00 Ongoing Hq Silkculture Production Programme 1,000,000.00 999,784.00 Complete In Use Hq Honey Development 1,269,620.00 947,875.00 Not Started

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Hq Horticulture Value Chain Development Through 712,695.00 712,695.00 Ongoing Production, Value Addition And Marketing - Irrigated Agriculture Vegetables

Hq Funding Of Agricultural Groups 659,700.00 659,700.00 Ongoing Hq Livestock Disease Control 494,300.00 494,000.00 Complete In Use Hq Fisheries Development 476,980.00 476,980.00 Complete

Hq Pulses Development Programme 10,000,000.00 460,280.00 Hq Milk Cooling Plant(Kikima & Sultan Hamud & 390,200.00 366,450.00 Complete Other Sites In Use Nguum Construction Of Farm Ponds 2,500,000.00 362,100.00 Ongoing o Nguum Livestock Improvement Of Goat And 2,000,000.00 338,300.00 Ongoing o Poultry,Construction Of Farm Ponds Hq 1a. Horticulture Value Chain And Irrigated 317,850.00 317,850.00 Complete Agriculture Through Drip Kits And Green Houses In Use

Nguum Poultry Value Chain Development 433,300.00 283,400.00 o Emali/ Poultry Vc. Support For Poultry Keeping For 249,400.00 237,000.00 Complete Mulala Various Shg (Kiumoni Multipurpose, Ndwae In Use Ngone Mwaitu, Ngwate Ngukwate, Wendano Wa Kambuu Hq Rabies Elimination Programme - Matching Grant 227,840.00 225,000.00 Complete In Use Mavin Soil Conservation 211,360.00 211,360.00 Complete dini In Use Hq Meat Value Chain Development Through 175,110.00 172,940.00 Complete Production, Value Addition And Marketing In Use Hq Soil & Water Conservation For Crop & Fodder 154,160.00 154,160.00 Complete Production And Range Management In Use Dairy Vc- Support To Mbenuu Dairy Society 138,600.00 134,080.00 Complete In Use Hq Dairy Vc- Support Totulimani Milk Cooling 159,700.00 107,155.15 Complete Plant In Use Emali/ Poultry Value Chain Development 217,625.00 97,625.00 Complete Mulala In Use Hq Enhanced Extension Of Mifugo Ni Mali Project 82,350.00 82,350.00 Complete (Ndithya Mbailu - Second Phase) - Matching In Use Grant Mukaa Rehabilitation And Fencing Kwa Longo Coffee 263,473.00 53,473.00 Complete Factory In Use Ivingo Ivingoni/Nzambani-Green Houses At Iiani- 10,600.00 Complete ni Komboyoo In Use /Nzam bani Hq National Agricultural And Rural Inclusive Growth 5,000,000.00 Ongoing Programme

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Hq Agriculture Sector Support Development 5,500,000.00 Programme 2

Hq Agriculture Sector Support Development 14,150,515.00 Programme - Donor Funds

Hq Eu Grant For Instrument For Devolution Advice 66,000,000.00 And Support

4.13 DEPARTMENT OF WATER, IRRIGATION & ENVIRONMENT The total expenditure for the FY 2017/18 was Kshs 609,615,848.09, which translated to an absorption rate of 52per cent against the budget. The department spent Kshs 143,993,899.63 (94per cent absorption rate) on recurrent activities and Kshs 465,621,948.46 (46per cent absorption rate) on development activities.

The department spent 76per cent of the total expenditures on development, 14per cent on Personnel emoluments and 10per cent on Operation and maintenance.

Figure 19; Water Department; Expenditure by Economic Classification

salaries 14% operation & Maintenance 10%

Development 76%

RECURRENT EXPENDITURE

Analysis of the recurrent expenditure of 143,993,899.63 shows that the department spent Kshs 86,639,755.69 on personnel emoluments which represents 60 per cent of the total recurrent expenditure and Kshs. 57,354,143.94 on operations and maintenance expenditure which is 40per cent of the total recurrent expenditure for the FY 2017/18

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Table 43; Water Department; Summary of budget and expenditures

Expenditure item FY 2017/18 Expenditures as at Absorption Revised Budget 30th June 2018 rate RECURRENT EXPENDITURE OPERATIONS 51,456,700.00 46,010,495.35 89% MAINTENANCE 14,700,000.00 11,343,648.59 77% SUB TOTAL 66,156,700.00 57,354,143.94 87% PERSONNEL 86,639,755.69 86,639,755.69 100% TOTAL RECURRENT 152,796,455.69 143,993,899.63 94% DEVELOPMENT EXPENDITURE Capital Expenditure 1,011,786,696.02 465,621,948.46 46% TOTAL 1,164,583,151.71 609,615,848.09 52%

Analysis of expenditure by votes shows that refined fuels & lubricants had the highest expenditure of kshs 6,416,109.00 Million while Maintenance of Office Furniture had the least expenditure of kshs 24,350.00.

Table 44; Water department; O&M Expenditures by vote line

Expenditure Item FY 2017/18 Expenditures As At Absorption Revised Budget 30th June 2018 Refined Fuels & Lubricants 6,500,000.00 6,416,109.00 99% Insurance-General 5,126,000.00 5,000,000.00 98% Maintenance Expenses-Motor Vehicles/ Plant 6,000,000.00 4,976,435.05 83% Domestic Travel & Subs-Water Extension 4,500,000.00 4,492,587.00 100% Services Maintenance Of Civil Works 6,200,000.00 4,380,198.54 71% Water & Environment Governance & 5,000,000.00 3,876,854.00 78% Administration Daily Subsistence Allowance 3,616,723.00 3,616,378.00 100% Water Policy/Environment Consultancy & 3,000,000.00 2,829,217.50 94% Legislation Formulation - & Water Master Plan Training Expenses 2,700,000.00 2,699,000.00 100% Environmental Conservation - Silvicultural 3,000,000.00 2,141,500.00 71% Practices And Management Water &Environment Conferences And 2,000,000.00 1,910,310.00 96% Sensitization Casuals And Other Contracted Services 2,000,000.00 1,893,800.00 95% Environmental Education Program 2,000,000.00 1,807,500.00 90% Catering Services(Receptions, 2,000,000.00 1,801,280.00 90% Accommodation,Drinks) Travel Costs 1,500,000.00 1,492,870.00 100%

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Purchase Of Computers, Softwares & IT 1,300,000.00 1,294,665.00 100% Equipment General Office Supplies-Stationery 1,500,000.00 1,214,610.00 81% Laboratory Materials, Supplies & Small Equip 1,000,000.00 1,000,000.00 100% Advertising, Awareness & Publicity Campaigns 800,000.00 800,000.00 100% Purchase Of Office Furniture 1,000,000.00 668,000.00 67% Hospitality Supplies- (World Environment Day 500,000.00 500,000.00 100% & International Forest Day) Daily Subsistence Allowance 425,577.00 425,577.00 100% Hospitality Supplies- (World Water Day & 500,000.00 418,000.00 84% Kenya Water Week) Supplies And Accessories For Computers And 500,000.00 389,400.00 78% Printers Telephone, Telex, Fascimile And Mobile Phone 600,000.00 306,757.77 51% Services Travel Costs 238,400.00 238,400.00 100% Water And Sewarage 400,000.00 222,129.00 56% Electricity 400,000.00 221,974.08 55% Publishing & Printing Services 250,000.00 103,542.00 41% Purchase Of Uniforms And Clothing-Staff 100,000.00 95,000.00 95% Sanitary Facilities 200,000.00 50,000.00 25% Annual Subscription Fees 100,000.00 47,700.00 48% Maintenance Of Office Furniture 200,000.00 24,350.00 12% Purchase Of Water Treatment Chemicals 1,000,000.00 - 0%

DEVELOPMENT EXPENDITURE

The department spent Kshs. 465,621,948.46 (46per cent absorption rate against the budget) on development activities. This amounted to 76% of the total expenditures for the department.

Table 45;Water department; Development budget, Expenditures and project status

WARD Expenditure item FY 2017/18 Expenditures as Status Revised Budget at 30th June code 2018 HQ Sand Authority 37,268,564.88 33,928,143.67 ongoing HQ Equipping of boreholes and start up 20,161,565.18 20,154,501.00 ongoing distribution HQ Purchase of a Fire Engine 19,789,500.00 19,789,500.00 complete All Equipping of boreholes and start up 20,000,000.00 19,314,084.50 ongoing Wards distribution- Distribution of FY16/17Boreholes All Environmental conservation programmes, 24,000,000.00 11,721,676.80 Wards climate change

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HQ Operationalisation of Bore holes & other 20,515,531.00 10,714,513.00 ongoing water sources All Urban Water supply projects & subsidies 10,564,886.92 10,563,943.63 ongoing Wards HQ Purchase of Equipments / Leasing / hiring 10,000,000.00 9,500,000.00 ongoing HQ Dam Construction Services/Maintenance of 9,315,056.84 9,315,056.00 ongoing Earth moving equipment HQ Rehabilitation / completion of stalled 13,634,915.70 8,291,896.50 ongoing projects. wote/nzi Distibution of Kaiti/kamunyii Nthangu 8,000,000.00 7,425,000.00 not started u water projet HQ Water Trucking 7,353,006.65 7,285,710.00 ongoing All Disaster response programmes 27,101,449.28 7,243,636.50 Wards HQ Protection of Water Catchments and Climate 7,138,768.63 7,138,768.30 change adaptation/intervention Kitise/Ki Desilting of earth dams program for:- Sikia 6,607,550.00 6,607,550.00 complete thuki earthdam; Kwa Mbuu earth dam ;Ngamione earth dam and Nguma earth dam Mbitini Dams - Phase 1 (Manooni dam & 2 others) 12,063,062.00 5,744,470.00 ongoing Makindu Ikungu earth dam 6,077,500.00 5,023,750.00 Complete HQ Maintenance of Water Supplies including 5,951,208.00 4,567,550.00 Complete Piping Kathonz Construction of Mathembo earth dam 5,000,000.00 4,555,818.00 Complete weni and in use Development of Water Sources for Kibwezi 12,893,227.00 4,522,460.00 ongoing East (Flagship Projects) Masonga Expansion and scooping of kwa mjee B earth 4,500,000.00 4,486,643.00 complete leni dam HQ Hydrological surveys / consultancy & 4,444,085.00 4,444,085.00 ongoing Equipments kilungu Kimundi Earth Dam 5,000,000.00 4,310,200.00 Ongoing Mavindi Construction of Kithaathaini Earth dam 4,500,000.00 4,146,000.00 ni Kisau/Ki Construction of Kwa Ndaka Earth Dam 5,000,000.00 4,097,688.60 complete teta Kitise/Ki Construction, fencing and distribution of 4,000,000.00 4,077,994.00 Complete thuki Mayuu earth dam All Phase 2 - 2013- 2014 projects 12,338,715.65 4,004,391.00 ongoing Wards Tulimani Rehabilitation of Kinganyangani earth dam 4,000,000.00 4,000,000.00 Complete and in use Kikumbu Construction of Kwa Sembi/Mweu/Kwa 3,500,000.00 3,988,330.00 Ongoing lyu North Ndunge earth dam Thange Expansion of Kasaani earth dam 4,000,000.00 3,933,000.00 Complete Masonga Expansion,rehabilitation,piping and 7,000,000.00 3,818,570.00 ongoing leni distribution of Kimawasco water project through kalima koi - kiange from railway \Railway - Ndauni - Mwanyani - Kathiiyani - Kyumani & Railway - kalima Koi - Kiange - Munyenze) Ilima Construction of Kalumbi Earth Dam 4,000,000.00 3,792,132.00 Complete and in use

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Ilima Extension of Kiusyi water project 3,900,000.00 3,683,505.00 ongoing waia/kak Construction of Kwa Ester/Mumina 4,500,000.00 3,536,805.00 Ongoing o earthdam Kikumbu Construction of Kwa Mutua 4,500,000.00 3,520,400.00 Complete lyu North Mboko(Kithayoni) earthdam nguumo Construction Yimwea Earth dam 5,000,000.00 3,395,750.00 ongoing Kathonz Desilting,expansion,distribution and piping 5,000,000.00 3,370,700.00 Ongoing weni of Matinga Dam-Kasambani. Kisau / Distribution of Kimandi borehole 3,500,000.00 3,291,400.00 Complete Kiteta and in use Masonga Rehabilitate and expansion of Ngovani earth 3,000,000.00 2,999,000.00 complete leni dam Nzaui/Ki Machine installation at Kwa Moto water 3,000,000.00 2,996,280.00 not started lili/Kala project mba Kalawa Rehabilitation of Mumbuni earth dam 2,991,750.00 2,988,300.00 Ongoing Kitise/Ki Rehabilitation of Kwa mbuu earth dam 3,000,000.00 2,985,562.00 ongoing thuki Emali/M Kimbingo to Kwa Kivoko Water Project 3,000,000.00 2,926,620.55 complete ulala Nguumo Climate change adaptation initiatives - Sand 3,000,000.00 2,885,645.75 not started dams construction along Mukononi river & other projects Waia/Ka Distribution of Kaiti- Kwakitila water project 8,164,710.00 2,879,787.45 ongoing ko Kithungo Rehabilitation of Ngunini water project 3,950,000.00 2,817,606.50 ongoing / Kitundu Construction of Kwa Kadogo earth dam 2,709,290.00 2,709,290.00 Complete and in use Kisau/Ki Rehabilitation of Ndituni water project 3,505,000.00 2,595,380.00 Ongoing teta Kikumbu Matenani borehole 2,595,330.00 2,595,329.95 Complete lyu North Muvau/K Equipping & Distribution of Kwa Nzoka 2,500,000.00 2,500,000.00 Complete ikumini borehole (Kangondi) and in use Mbooni Mbooni-sand dams at Nzeveni 2,500,000.00 2,482,673.60 complete Kitise/Ki Distribution of Nyaa Borehole 2,500,000.00 2,480,000.00 ongoing thuki Emali/M Water Project 3,000,000.00 2,478,876.00 complete ulala Muvau/K Rehabilitation of Westngosini Borehole 3,000,000.00 2,371,600.00 Complete ikumini kilungu Ikuma Water Project-Enhancement and 2,425,000.00 2,253,485.80 complete distribution Kithungo Supply of Water Tanks to schools in 2,200,000.00 2,200,000.00 complete /Kitundu Kithungo Kiitundu Kee Kyamuthyoi Earth dam 2,512,200.00 2,180,000.00 Kathonz Construction of water samp Kwa Kavisi- 7,000,000.00 2,169,468.00 not started weni Kikuu water project Wote/Nz Wote sewerage plant design & construction 5,000,000.00 2,110,000.00 not started iu HQ Drilling & Equipping of FY17/18 ward 11,522,314.63 2,021,872.00 ongoing Boreholes

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Ukia Climate change adaptation initiatives - 2,000,000.00 2,000,000.00 Complete Planting of trees in all public institutions and hills & other projects Tulimani Climate change adapatation initiatives - 2,000,000.00 1,999,800.00 Complete Rehabilitation of Ng'unduni springs & other projects Emali/M Climate change adaptation initiatives 2,000,000.00 1,999,600.00 Complete ulala Kikumbu Climate change adaptation initiatives - 2,000,000.00 1,999,500.00 Complete lyu North (Construction of sand dams along Mukononi and in use river& others) Ivingoni/ Climate change adaptation initiatives (Water 2,000,000.00 1,990,000.00 Complete Nzamban source for tree planting at Mbotela & others) i All Monitoring & Inspection of projects 2,000,000.00 1,987,390.00 Wards Thange Climate change adaptation initiatives - Tree 2,000,000.00 1,985,000.00 Complete planting in institutions - churches, schools, hospitals, homes and roads / sand dams & other projects Kitise/Ki Climate change adaptation initiatives - Soil 2,000,000.00 1,978,700.00 Complete thuki and water conservation through supply of grass seeds & others kalawa Development of Muthuunzuni Water Project 3,000,000.00 1,971,768.25 ongoing Kikumbu Mbuuni-rock catchment 5,000,000.00 1,956,365.80 Complete lyu South and in use Mavindi Climate change adaptation initiatives - 2,000,000.00 1,941,400.00 Complete ni Establishment of clubs/ planting of trees in hills/public institutions & others Muvau/K Climate change adaptation initiatives - 2,000,000.00 1,899,928.00 ikumini (Rehabilitation of degraded land through tree planting program in public institutions(schoo;ls,dispensaries and churches)& others) wote/nzi Climate change adaptation initiatives - 2,000,000.00 1,899,928.00 Complete u Establishment of clubs/ planting of trees in hills/public institutions & other projects Ivingoni/ Kyuasini Borehole 1,927,465.00 1,851,637.00 Complete Nzamban i Mbooni Mulima Water Project(piping) 6,000,000.00 1,689,121.00 ongoing Muvau/K Kwa Kiteke e/d 1,668,108.33 1,668,108.00 Complete ikumini Mavindi Kanthuni borehole and water supply 1,529,690.00 1,529,690.00 complete ni Kitise/Ki Drilling and distribution of Kwa kaivu 1,500,000.00 1,500,000.00 complete thuki borehole Makindu Drilling of Milangi/Nzeveni borehole 1,500,000.00 1,500,000.00 complete Makindu Drilling of Kanaani Borehole 1,500,000.00 1,500,000.00 complete Matha Water Project 1,500,000.00 1,499,999.33 Complete Tulimani Tulimani-Tulimani borehole & kyangwasi 1,549,389.00 1,477,818.33 Not borehole Started Makindu Ngomano dam 1,410,700.00 1,410,700.00 complete

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Kasikeu nguuni bh 3,000,000.00 1,361,106.80 ongoing all wards KCCDP water Project 2,894,150.00 1,351,001.00 ongoing ukia Extension of Mbulutini - Bondeni - Kyuasini 3,969,920.00 1,344,000.00 Ongoing - Machinery water pipeline Waia/Ka Rehabilitation of Waia earth dam 3,000,000.00 1,299,600.00 ongoing ko Kitise/Ki Kwa Nzele sand dam 1,275,724.00 1,275,724.00 complete thuki Nguumo Drilling of Kwa Kala borehole 3,200,000.00 1,206,500.00 Complete wote/nzi Drilling and distribution ofKitheini borehole 3,000,000.00 1,183,026.00 complete u wote/nzi Drilling and distribution of Kavingo 3,500,000.00 1,183,026.00 complete u borehole wote/nzi Drilling and distribution of Kathuma 4,000,000.00 1,183,026.00 Complete u borehole kathonz Kathamboni borehole 2,500,000.00 1,172,870.00 ongoing weni ilima Ilovoto Weir 1,728,560.00 1,170,460.00 complete not in use Kalawa Kalawa river sand dam / drift on Kasooni 1,537,454.00 1,118,514.00 complete road Tulimani Civil works (stalled water projects) - Kango 1,102,895.00 1,102,895.00 complete borehole 1M, Mwea water projet 1M Kithungo Expansion of Kiumi Water Project including 6,035,293.00 1,087,316.80 ongoing / Kitundu installation of electricity Nzaui/Ki Construction of Ngyau earth dam 9,550,000.00 1,068,000.00 not started lili/Kala mba Kisau/Ki Construction of Kusyokima earth dam 1,078,969.50 1,017,119.50 Complete teta Waia/Ka Drilling of KwaMakaia borehole 2,000,000.00 1,015,316.80 Ongoing ko Ivingoni/ Drilling of Kalikoni (Mukanda) Borehole 1,000,000.00 1,000,000.00 complete Nzamban i Mavindi Drilling of Muusini location borehole 1,000,000.00 1,000,000.00 complete ni Ilima Climate change adaptation initiatives - 2,000,000.00 1,000,000.00 Complete (Construction of gabions at Mutomboa gulley & others) Nzaui/Ki Climate change adaptation intitiatives 2,000,000.00 1,000,000.00 complete lili/Kala mba Kalawa Climate change adaptation initiatives - 2,000,000.00 999,980.00 Complete (Establishment of a mega tree nursary& others) Kee Climate change adaptation initiatives - 2,000,000.00 999,980.00 Complete (Construction of gabions at Kwa kivinda gulley& others) Kathonz Climate change adaptation initiatives 1,000,000.00 999,900.00 Complete weni

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Nguu/Ma Climate change adaptation initiatives - 2,000,000.00 998,800.00 Complete sumba Establishment of tree nurseries & other projects Kee Drilling of Kathanzi borehole 1,000,000.00 998,179.33 Mbitini Installation of 10,000 Litre tanks in the 1,000,000.00 998,000.00 complete following Secondary Schools Mwambwani Kalumbi, Mbeletu, Mutanda, Kavuthu, Mutaiti, Mbuthani, Kwa Ngiti wote/nzi Drilling of Nthangu Kwa Wambua Borehole 1,000,000.00 997,320.00 complete u Kitise/Ki Installation of 10,000 Litres tanks in the 1,000,000.00 997,000.00 Complete thuki following primary schools Nzouni, Muangeni, Kasayani, Kwa nzula, Kimundi, Munathi, Kanzokeani, Yikithuki, Katangini and Ngunguuni. Ilima Drilling of Kyamulinge Borehole 1,000,000.00 994,005.33 ongoing Masonga Climate change adaptation initiatives - 2,000,000.00 993,469.50 Complete leni Rehabilitation of major gulleys and prevention of soil erosion & others Emali/M Drilling of Kwa Kimulu Borehole 1,000,000.00 993,319.33 Complete ulala Kikumbu Drilling of Kevanda Primary School 1,000,000.00 990,920.00 complete lyu North borehole Kikumbu Climate change adaptation initiatives - (Tree 2,000,000.00 985,000.00 Complete lyu North planting & others) Tulimani Construction of Mukilo water weir In 1,000,000.00 971,438.00 Complete Yandue location Kisau/Ki Drilling of Ndumbi secondary borehole 1,000,000.00 966,320.00 complete teta Makindu Drilling of Mukameni borehole 1,000,000.00 965,638.33 complete Mbitini Drilling of Mbuthani Primary borehole 1,000,000.00 965,638.33 Complete Ilima Kya Kithuku Water Project 1,000,000.00 960,778.33 ongoing Kalawa Drilling of Kwa Monica (Mbavani) borehole 1,000,000.00 960,778.33 complete Kitise/Ki Drilling of Kwa Kalelo Borehole 1,000,000.00 954,778.33 complete thuki Nzaui/Ki Drilling of Kilumbu borehole 1,000,000.00 950,428.33 Complete lili/Kala mba HQ Climate change adaptation and intervention - 934,836.50 934,836.00 complete Matching grant Kikumbu Construction of Kwa Ngano Muthami/Kwa 2,912,500.00 927,290.00 ongoing lyu North Matha sand dam Mtito Drilling of Kilumilo Borehole 1,000,000.00 925,250.00 Complete Andei Kikumbu Drilling of Mbui Nzau / Mutonkwe Primary 1,000,000.00 916,920.00 complete lyu North Borehole Nguumo Drilling & equipping of Kawelu borehole 1,000,000.00 916,250.00 Complete Mtito Drilling of Ngiini (Kambu) borehole 1,000,000.00 900,250.00 complete Andei Kiima Nguluni borehole(stalled projects) 933,238.00 893,238.00 complete Kiu/Kala nzoni

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ivingoni/ Kyandululu dam 888,008.00 888,008.00 complete nzamban i wote/nzi Kilisa borehole(stalled project) 1,000,000.00 861,130.00 Complete u Kilungu Expansion and distribution of kyetuli water 4,061,266.27 820,600.00 not started project Nguumo Rehabilitation of Mbui Nzaui Hill 2,000,000.00 770,000.00 complete kalawa Ukia - Mumbuni Sand Dam 906,169.50 676,560.00 complete kathonz Kathonzweni-New Kwa Mbila dam,Desilt 645,870.10 645,870.00 ongoing weni Kwa Luma earth dam Wote/Nz Wote town water supply and intake 1,603,520.00 624,300.00 Complete iu protection and in use Kee Rehabilitation of Swaa Water Project 626,800.00 623,800.00 complete Kilungu Drilling borehole at Kikoko pri. School 614,396.67 614,396.00 complete Kiima Rehabilitation of Silanga Mbuu earthdam 500,000.00 595,900.00 Ongoing Kiu /Kalanzo ni Kiima Drilling of Kwa Malului borehole - Kiu 1,500,000.00 532,058.33 Complete Kiu /Kalanzo ni Construction of kiou earthdam 563,994.00 522,460.00 Complete and in use Kee Distribution of water and survey of Kikingo 560,396.67 513,682.00 Complete borehore and in use Kisau/Ki Construction of Mukwimani Earthdam 781,806.67 507,533.60 Complete teta and in use ivingoni/ Consruction of Kwa Mbindu well 500,000.00 500,000.00 Complete nzamban i Kasikeu Drilling of susu borehole 502,396.67 500,000.00 Complete Kasikeu Drilling of Kathekwani Borehole 523,396.67 482,000.00 Complete and in use Ukia Drilling of Kyumu borehole 1,000,000.00 473,970.00 not started Kalawa Rehabilitation of Ititu bore hole 500,000.00 452,445.00 complete Mukaa Drilling of Mangani borehole 540,710.00 450,000.00 complete thange Isauni earth dam 416,246.00 416,246.00 complete in use Mbooni Extension of Ndueni - Uvaa Pipeline 1,000,000.00 408,140.00 Ongoing wote/nzi Rehabilitation of Maia water project 461,864.00 406,064.00 complete u mbooni Mutondo Earth dam 606,160.00 402,380.00 Complete and in use Mukaa Drilling of Masekini borehole 465,996.67 400,000.00 complete Mtito Climate change adaptation initiatives - 2,000,000.00 368,750.00 Ongoing Andei Construction of silt traps and tree planting along all earth dams (Kwa Muindi, Kwa Kasau, Muliluni, Misuuni and Syusani) and Kathekani forests & other projects

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Kiima Rehabilitation of Kwa kaangi borehole 345,858.00 345,858.00 complete Kiu/Kala nzoni kikumbul kikumbulyu south-kwinyithya kiwi water 337,201.00 337,201.00 Ongoing yu south Kee Distribution of Kyandumbi borehole to 4,000,000.00 331,000.00 Ongoing Munyuni, Matuni, Kilolo and Mbwiini Waia/Ka Waia/Kako-Kako-kyaluma water project 388,670.50 294,606.80 ongoing ko Makindu Kiboko-Twaandu water project 2,456,700.00 293,930.00 ongoing Wote/Nz Water Project Wote town 292,807.75 292,807.00 Stalled iu Mbooni Rehabilitation of Wathi Water Project 2,084,790.00 283,271.85 ongoing Kisau/Ki Kiteta/Kisau-Rehabilitation of Mukundi 277,375.00 277,374.60 complete teta water Tulimani Construction of Kango Sand Dam along 403,076.00 260,250.00 complete Syuuni River Kasikeu Distribution of Kiembeni borehole 1,000,000.00 236,500.00 Complete and in use Emali/M Emali/Mulala - Drilling & Equiping Matiku 227,288.55 227,288.00 complete ulala Borehole Masonga Kyulu valley borehole distribution 214,148.00 214,148.00 complete leni Kitise/Ki Kwa Nzenge sand dam 420,220.00 191,930.00 Complete thuki and in use Kalawa Construction of Muusini earthdam 6,000,000.00 190,362.00 Ongoing (Construction, fencing, water trough, abstraction point, check dams & latrine) Kalawa Desilting & distribution of Kwa Makuu 1,198,428.00 186,216.80 Complete Earth dam and in use Muvau/K Rehabilitation of Kivila Borehole 2,250,000.00 141,020.00 Complete ikumini Emali/M Emali Mulala weir improvement 275,832.00 137,500.00 complete ulala HQ Exhaust services and forest fire fighting 155,830.00 137,300.00 Nguu/Ma Sand Dam at Masamukye on Muoni River 277,600.00 136,000.00 complete sumba Kiima Drilling & distribution of Kasalama borehole 3,500,000.00 136,000.00 ongoing Kiu /Kalanzo ni Kiima Drilling & Distribution of Kwa Kimonde 3,500,000.00 136,000.00 Not Kiu borehole Started /Kalanzo ni Kithungo Kithungo/Kitundu-Rehab of Iimbani 235,975.80 112,716.66 Complete /Kitundu Yamutundu and in use Kasikeu Construction of Landu sand dam 2,741,140.84 100,000.00 Ongoing Mtito Construction of Kwa Musenya -Kwa Kavyu 5,250,000.00 100,000.00 Complete Andei earthdam and in use Kilungu Climate change adaptation initiatives - 2,000,000.00 99,670.00 Construction of gabions at nthunguni gulley & others

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Muvau/K Distribution of Kikumini Borehole 3,000,000.00 95,800.00 Complete ikumini and in use Thange Construction of Kibwezi River Dam – kilui 1,233,680.00 95,200.00 ongoing Dam Kathonz Construction of Kwa Musyoki Earth dam - 5,500,000.00 82,429.50 Not weni Kathonzweni ward Started waia/kak Construction of Kwa Nzwili sand dam 3,000,000.00 70,500.00 ongoing o ilima Piping and Distribution of Kyambeke 728,857.94 57,316.80 complete Borehole KILUNG Rehabilitation and distribution of Ndiani 1,562,370.03 57,316.80 complete U Water Project Kasikeu Kima borehole-water distribution 3,000,000.00 57,316.80 not started Mbaasya Earth Dam 3,495,000.00 57,316.80 not started Kasikeu Drilling & Extension of Lumu borehole 4,000,000.00 57,316.80 Ongoing Masonga construction of kwa mutombi earth dam 4,037,378.00 57,316.80 not started leni Thange Distribution of Ulu 3 borehole water 8,500,000.00 57,316.80 ongoing mbooni Piping of Kyuu Irrigation Scheme 222,868.00 55,400.00 complete Muvau/K Kambi Mawe(Dam) Water Distribution & 1,500,000.00 55,400.00 Complete ikumini construction of toilet and office and in use Kathonz Distribution,fencing and water treatment of 1,331,904.00 50,000.00 ongoing weni Kwa Mbila earth dam Kiima Rehabilitation of kwa mulela earth dam 2,000,000.00 45,306.00 not started Kiu /Kalanzo ni Kitise/Ki Kitise/Kithuki-Kithuki Water project 2,457,148.00 32,541.00 stalled thuki rehabilitation waia/kak Distribution of Mithumo Borehole 2,000,000.00 31,616.00 Ongoing o ivingoni/ Kathiiani Dam 950,700.00 14,260.50 complete nzamban i Nzaui/Ki Nzau/Kilili/Muindi Bore hole 300,000.00 - complete lili/Kala mba mukaa Water pipeline extension from Railway line 320,440.00 - Complete to Salama Thange Borehole at Usalama-Kikingini kwa Musau 370,150.00 - complete Kimonyi Masonga Civil works (stalled water projects) - 479,600.00 - Complete leni Operationilisation Kinyambu - Matulani - and in use Kwa cosmas - Kilungu water project.Rehabilitation of six water kiosks .Operationalisation of Kinyambu water water tank as a reservior for Kinyambu Market,Supply of 10,000 Litre Tank to Ndithini market.Fencing Thange spring & Mbulutini Mbondeni water catchment spring at Kambu river. Tulimani Kyamundya Water Project 483,303.00 - complete

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wote/nzi Rehabilitation and pipping of Kwa Muli 500,000.00 - Complete u Ngolia borehole (pipping to be done to the and in use residents of Nthangu and Kiatine villages) Waia/Ka Piping from Kalungu to Mitundu 500,000.00 - ongoing ko wote/nzi Installation of water pump at St. Mary's sec 500,000.00 - not started u school Kisau/Ki Rehabilitation of Kwa Matinga tank 500,000.00 - not started teta Kisau/Ki Rehabilitation of Kinze Earth dam 500,000.00 - not started teta Thange Thange - Machinery Borehole 503,000.00 - complete wote/nzi Rehabilitation of Itumbule Bore Hole 526,731.00 - complete u Nguumo Kikaoni Kandengya water project - piping 538,910.00 - Complete Nguu/Ma Kinguu Water Project 582,172.00 - complete sumba Nguu/Ma Equipping & Piping Kalandaleni borehole to 613,610.00 - not started sumba ilatu mkt Tulimani Construction of Nganya sand dam 757,062.00 - ongoing nzaui/kili Nzau/Kilili/Kalamba-kwa kitengi sand dam 758,000.00 - ongoing li/kalamb a Kithungo Civil works (stalled water projects) at 853,000.00 - not started /Kitundu Mwongeani,Water piping;Ngai Dispensary and water piping ;Katemboni secondary school thange Construction of Uani Sand/Drift Dam 966,595.00 - Complete and in use Kathonz Civil works (stalled water projects) - 1,000,000.00 - ongoing weni Kathonzweni Ikaasu water project, Kiteei borehole, Sinai - Kasambani borehole,mwisa,kateiko,kyemwole) Ivingoni/ Installation of submersible pumps at Kongo 1,000,000.00 - not started Nzamban Primary and Mutomo Primary Schools i Kee Extension of water pipeline from Kilia to 1,000,000.00 - not started King'ang'a village and Kee Dispensary Kilungu Drilling and distribution of Kyale 1,000,000.00 - Ongoing Kamwanyani Borehole Kisau/Ki Distribution Kituluni Water Project( 1,000,000.00 - ongoing teta Syunguni) Mavindi Distribution of water from Uini Borehole to 1,000,000.00 - not started ni Kavingoni and Makutano (Kwa Muthita) shopping Centres Mbooni Drilling of Matondoni - Kyuu borehole 1,000,000.00 - Not Started Nguu/Ma Roof catchment of Mithumoni primary and 1,000,000.00 - not started sumba Ndulu primary Ukia Rehabilitation of Kilala Earth Dam 1,000,000.00 - not started Thange Thange-Ituumo Sand dam 1,038,490.00 - complete waia/kak Kwa Mutuva Sand Dam 1,057,667.40 - complete o

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Nguumo Kikaoni - Kanyama water project 1,173,910.00 - Complete Waia/Ka Ithaayoni/Kyanzili Sand Dam 1,187,350.00 - complete ko ilima Piping Makutano borehole - to Syandolo 1,196,560.00 - Ongoing market - Matulani primary - Kwa Kajiwe market -Kowa Kali to Ndunduni Kithungo Construction of gabions and terraces to 1,275,000.00 - Complete / Kitundu rehabilitate Kilyavati gulleys Kee Kee-Mwea Earth dam 1,315,000.00 - Stalled thange Piping Kalulini-Kyanginywa-Masalani 1,403,750.00 - complete Mukaa Construction of Kathyasyu sand dam 1,419,245.90 - ongoing ivingoni/ Construction and Piping of Kyengeethe Sand 1,471,920.00 - Ongoing nzamban Dam i Kisau/Ki Thwake water project 1,500,000.00 - Complete teta Rehabilitaion of ALGON water Project 1,500,000.00 - ongoing nzaui/kili Drilling of Engavu borehole 1,500,000.00 - not started li/kalamb a Mbooni Rehabilitation of Wathi water project 1,500,000.00 - ongoing Mtito Construction of Kwa Masai earthdam 1,500,000.00 - Ongoing Andei Tulimani Drilling of Itetani dispensary / Itetani girls 1,600,000.00 - Complete secondary school borehole Nzaui/Ki Construction of Kalamba dam 1,631,587.77 - ongoing lili/Kala mba Ilima Extension of Kwa Mwilu borehole 1,763,500.00 - not started Nguumo Installation of Pump & distribution of Soto 1,800,000.00 - not started borehole Nguumo Drilling of Kwa Kadogo Borehole 1,800,000.00 - Complete waia/kak Kathulumbi borehole - distribution to 1,911,750.00 - not started o Kathiani market Kilungu Construction of Kwa Waa Earth dam / Nduu 1,975,933.52 - Complete water project and in use thange Stalled Projects - (Kitandi Borehole, 2,000,000.00 - not started Mutwanyumu borehole, Katune sand dam, Uthangathi water tank, Matha borehole) Rehabilitation of ALGON water Project 2,000,000.00 - not started Mtito Civil works (stalled water projects) - 2,000,000.00 - Complete Andei (Yikivumbu borehole rehabilitation, Athi and in use Kamunyuni borehole rehabilitation, Kitengei borehole rehabilitation Kithungo Climate change adaptation initiatives - 2,000,000.00 - not started / Kitundu Kinyongo water spring & others Makindu Distribution of kwa Luma borehole 2,000,000.00 - not started Mavindi Construction of Nguthini Earth dam / 2,000,000.00 - not started ni Matulani borehole Mbooni Climate change adaptation initiatives - 2,000,000.00 - Complete Construction of gabions at Mutuluni, and in use Kang'ethukani, Ng'ele, Ndolo, Nzeveni, Syiluni & other projects

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Tulimani Drilling & distribution of Kiatineni borehole 2,000,000.00 - Complete Ukia Construction of a water weir at Ikangaani 2,000,000.00 - ongoing Ukia Rehabilitation of Mbaani water project 2,000,000.00 - not started (phase 2) Nzaui/Ki Piping and distribution of water from Uuini- 2,200,537.00 - Not lili/Kala Kaiani borehole Started mba Makindu Distribution of Ngomano borehole 2,300,000.00 - not started Ivingoni/ Rehabilitation of Maia Atatu Borehole and 2,326,000.21 - Ongoing Nzamban Miaani borehole within Nzayo cluster i Kathonz Equipping & Distribution of Kwa Ng'ondu 2,400,000.00 - Ongoing weni Borehole Nzaui/Ki Nzau/Kilili/ Mathanguni Bore hole 2,408,500.00 - Ongoing lili/Kala mba Emali/ Construction of Mikuyu sand dam 2,463,584.00 - ongoing Mulala Emali/M Construction of Muooni Sand dam across 2,500,000.00 - not started ulala Ukia - Muthelekana Kiima Distribution of Itumbule (Kwa Kathelu) 2,500,000.00 - Ongoing Kiu borehole /Kalanzo ni Kithungo Extension of Mwenyeani water project 2,500,000.00 - not started / Kitundu Makindu Drilling / Distribution of Kisingo borehole 2,500,000.00 - not started Mukaa Drilling and distribution of Kisimuni 2,500,000.00 - Ongoing Borehole Nzaui/Ki Construction of Yiangini earth dam 2,500,000.00 - Ongoing lili/Kala mba Thange Equipping of Usalama Borehole 2,500,000.00 - Complete Thange Drilling of Kilungu borehole 2,500,000.00 - Complete Mbitini Distribution of Mutyambua /Kyumbuni 2,600,000.00 - not started borehole to mutanyambua market Ivingoni/ Distribution of Kyuasini Borehole 2,724,000.00 - Complete Nzamban i Ilima Construction and Excavation of Kyanyoo 3,000,000.00 - not started Earthdam Kithungo Rehabilitation of Nthunguni/Watuma Water 3,000,000.00 - ongoing /Kitundu project Mbooni Extension of Kikima Water Project 3,000,000.00 - Not Started Nguumo Kilongoni borehole and pipeline extension 3,000,000.00 - Complete and in use Ilima Construcion of weir atMiketa water project 3,000,000.00 - not started Kathonz Distribution of Kikuu water project 3,000,000.00 - Ongoing weni Kee Survey, Drilling & distribution of Kitandi 3,000,000.00 - ongoing borehole

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Masonga Expansion and scooping of Syathi earth dam 3,000,000.00 - not started leni Mavindi Pipeline Extension Kiaoni Borehole 3,000,000.00 - not started ni Mukaa Drilling & distribution of Kwakasilia 3,500,000.00 - Ongoing Borehole Mukaa Rehabilitation of Mutiluni Borehole 3,500,000.00 - not started Ivingoni/ Distribution of Muthingini and Nzwii 3,750,000.00 - ongoing Nzamban borehole to Mutomo & Miaani areas i Ivingoni/ Distribution of Katheka Kai borehole 3,750,000.00 - not started Nzamban pipeline to Nzayo-Iviani i Ukia Kaumoni Earth dam (treatment 3,900,000.00 - not started /piping/fencing and supply of water to schools, dispensaries ) Ukia Nthengo earth dam 3,970,000.00 - Not Started Mavindi Makutano borehole 4,000,000.00 - Stalled ni Mtito Kambu-Kitengei water project 4,000,000.00 - Complete Andei Ilima Muthanga Mutune borehole 4,000,000.00 - ongoing waia/kak Piping and distribution of water from Waia 4,000,000.00 - ongoing o earthdam Kathonz Distribution of Kwa Mbila water project 4,000,000.00 - not started weni Masonga Construction of kwa mbandi earth dam 4,000,000.00 - Ongoing leni Mavindi Rehabilitation of Enzio earthdam 4,000,000.00 - not started ni Nzaui/Ki Rehabilitation of Katulani earth dam 4,000,000.00 - not started lili/Kala mba Tulimani Drilling & Distribution of Kwa Ndifatha 4,000,000.00 - Complete borehole Ilima Rehabiltation of Kasyukoni /kyelia water 4,188,000.00 - not started project Kasikeu Distribution of Kithina borehole 4,200,000.00 - not started Kikumbu Extension of Kilui water project 4,271,000.00 - Ongoing lyu North ivingoni/ new kombonyoo bore water distribution with 4,500,000.00 - Complete nzamban a tank of 100,000 litre i Emali/M Extension of Water pipeline from Mbilika to 4,500,000.00 - not started ulala matiku Kisau/Ki Rehabilitation of Mukundi water project 4,500,000.00 - not started teta Mukaa Drilling of Mwanyani Borehole 4,500,000.00 - Ongoing Kikumbu construction of Malembwani earthdam 4,700,000.00 - not started lyu North Thange Expansion of Kyaani earth dam 5,000,000.00 - Ongoing

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Mtito Construction of Kwa Kingoo earth dam 5,250,000.00 - Ongoing Andei waia/kak Extension & rehabilitation Kwa Mutombi 6,000,000.00 - not started o water project Kilungu Purchase of storage tanks and distribution 6,500,000.00 - not started ofkyumani water project Nguu/Ma Construction of Kikuu sand dams 6,500,000.00 - not started sumba All Maintenance of Water Supplies including 6,755,000.00 - ongoing Wards Piping Tulimani Tapping of Ngwani river and distribution of 8,088,000.00 - ongoing water Mavindi Rehabilitation of Athi water project 10,912,912.25 - not started ni Muvau/K Rehabilitation of Ndukuma water project 12,000,000.00 - not started ikumini

4.14 DEPARTMENT OF HEALTH The total expenditure for the FY 2017/18 was Kshs. 2,355,019,773.70, which translated to an absorption rate of 87% against the budget. The department spent Kshs. 1,962,588,604.43 (95 per cent absorption rate) on recurrent activities and Kshs. 392,431,169.27 (62per cent absorption rate) on development activities.

The department spent 17per cent of the total expenditures on development, 60per cent on Personnel emoluments and 23per cent on Operation and maintenance.

Figure 20; Health Department; Expenditure by Economic Classification

Development 17%

operation & maintenance salaries 23% 60%

RECURRENT EXPENDITURE

Analysis of the recurrent expenditure of Kshs 1,961,962,953.00 shows that the department spent Kshs 1,422,629,729.8 on personnel emoluments, which represents 73per cent of the total

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recurrent expenditure and Kshs. 539,333,223.43 on operations, and maintenance expenditure, which is 27per cent of the total recurrent expenditure for the FY 2017/18.

Table 46; Health Department; Summary of budget and expenditures

Expenditure Item FY 2017/18 Revised Expenditures As Absorption Budget At 30th June 2018 Recurrent Expenditure Operations 498,644,149.07 415,218,332.46 83% Maintenance 145,278,664.20 124,114,890.97 85% Sub Total 643,922,813.27 539,333,223.43 84% Personnel 1,423,255,381.00 1,423,255,381.00 100% Total Recurrent 2,067,178,194.27 1,962,588,604.43 95%

Development Expenditure Capital Expenditure 630,289,613.39 392,431,169.27 62% Total 2,697,467,807.66 2,355,019,773.70 87%

Analysis of expenditure by votes shows that Medical Drugs vote had the highest expenditure of kshs 256,251,883.9 while purchase of office furniture had the least expenditure of kshs 39,000.00 Table 47; Health department; O&M Expenditure per vote line

Expenditure item FY 2017/18 Expenditures as at Absorption REVISED 30th June 2018 BUDGET Medical Drugs, Dressings and other Non- 302,000,000.00 256,251,883.90 85% Pharmaceutical Medical Items, Laboratory Materials, Supplies and Small Equipment (Essential medicines and medical supplies) Recurrent Financing of Healthcare 93,223,735.00 93,174,680.00 100% FIF / AIA - Hospitals / Public Health 53,000,000.00 42,884,938.00 81% Town and market cleaning 29,500,000.00 29,315,255.00 99% Electricity 18,522,280.58 18,516,644.03 100% Family Planning 20,018,795.00 11,489,408.00 57% County Ambulance Services 10,309,800.00 10,309,800.00 100% Maintenance Expenses-Motor Vehicles 11,450,419.00 9,585,853.11 84% Publishing & printing Services 8,000,000.00 7,984,540.00 100% Maintenance-Buildings-Non Residential 13,062,474.20 7,732,137.86 59% Daily Subsistence Allowance 7,500,000.00 7,499,254.00 100% Refined Fuels & Lubricants 5,793,783.00 5,793,707.00 100% Counselling unit 16,071,050.00 4,876,160.00 30% Community strategy 4,197,300.00 4,197,300.00 100% Post basic training 3,000,000.00 2,966,790.00 99%

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Catering Services(Receptions, 2,692,925.00 2,666,635.00 99% Accommodation,drinks Seminars,training and conferences 2,525,936.00 2,498,536.00 99% Advertising, Awareness & Publicity 2,181,028.44 2,153,113.00 99% Campaigns Insurance Costs - Vehicles 2,000,000.00 2,000,000.00 100% County supportive supervision,Commodity 2,000,000.00 1,997,170.00 100% Audit & AWP General office Supplies-stationery 1,981,780.00 1,911,960.00 96% Medical Outreach campaign 1,885,500.00 1,885,500.00 100% Travel Costs 1,815,650.00 1,786,900.00 98% Daily subsistence allowance 1,600,000.00 1,599,942.00 100% Laboratory Materials, Supplies and Small 3,500,000.00 1,500,000.00 43% Equipment and laboratories expansion Travel Costs 1,500,000.00 1,430,369.00 95% Medical Bills 1,200,000.00 1,039,300.00 87% Rent & Rates - KMTC - Wote 925,000.00 925,000.00 100% Initiation of programme to support PLHIV 5,000,000.00 861,400.00 17% Internet Connections 645,780.00 445,780.00 69% Contracted professional Services- 440,400.00 440,400.00 100% Maintenance of Plant, Machinery and 364,850.00 364,850.00 100% Equipment Telephone, Telex, Fascimile and Mobile 432,981.05 344,033.53 79% Phone Services/Bills Contracted Guards & Cleaning services 312,000.00 312,000.00 100% Specialised Materials/Implants 1,000,000.00 181,614.00 18% Supplies and accessories for Computers 700,000.00 125,500.00 18% Water and Sewarage 100,000.00 100,000.00 100% Membership fees 56,000.00 56,000.00 100% Maintenance of Office Furniture 50,000.00 50,000.00 100% Courier & Postal Services 45,960.00 39,870.00 87% Purchase of office furniture 300,000.00 39,000.00 13% Purchase of Bedding and Linen 3,500,000.00 - 0% Utility Vehicles for 9,517,386.00 - 0% Supervision{County,Subcounty}

DEVELOPMENT EXPENDITURE

The department spent Kshs 392,431,169.27 (62 per cent absorption rate against the budget) on development activities. This amounted to 17% of the total expenditures for the department. The department did not receive conditional allocations amounting to Kshs 95,744,681.00 meant for leasing medical equipment.

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Table 48; Health Department; Development budget, expenditures and project status

Ward Expenditure Item FY 2017/18 Expenditures Status Code Revised Budget As At 30th June 2018

All Wards Universal Health Care Programme 151,165,533.05 151,115,003.00 Complete Hq Purchase Of Medical Equipment 46,008,172.78 30,041,340.00 Ongoing All Wards County Supportive Supervision - Danida 28,305,882.00 27,404,451.54 Ongoing Makindu Completion Of Makindu Trauma Centre 27,787,818.00 25,900,762.00 Ongoing

All Wards Conditional Allocations For Compensation 19,435,760.00 19,435,760.00 For User Fees Forgone Hq Maternity At Makueni Hospital , 15,919,998.00 15,919,998.20 Ongoing Kitchen,Laundry And Civil Works All Wards Construction Of Family Planning - Youth 15,000,000.00 10,896,196.00 Ongoing Friendly Centre & Offices All Wards World Bank Funding - Rural Health 71,695,469.00 10,053,201.00 Ongoing Facilities All Wards Conditional Allocations For Free Maternal 10,884,404.56 9,944,404.56 Health Care Allocation Makindu Electricity Upgrade - Mcrh And Makindu 20,610,917.00 6,610,917.00 Ongoing Sch Mtitu Upgrading Kambu Health Centre 6,490,567.00 6,490,567.80 Complete Andei All Wards Purchase Of Ambulances/Utility Vehicles 6,000,000.00 6,000,000.00 Complete In Use All Wards Consruction Of Non-Residential Premises- 5,588,960.16 5,280,027.00 Complete In (Theatres & Dispensaries.) Use Kasikeu Construction Of Post Surgical Ward At 4,543,590.00 4,543,590.00 Ongoing Sultan Sub County Hospital Hq Completion Of Maternity At Makueni 8,347,405.15 4,347,405.00 Complete Hospital Nguu/Mas Upgrading And Construction Of Matutu 4,500,000.00 4,240,627.00 Ongoing umba Maternity Wing Hq Construction Of Public Toilets 8,350,123.80 3,560,974.87 Complete In Use Ukia Upgrading Of Ukia Dispensary 5,500,000.00 3,514,170.00 Ongoing Laboratory,Fencing,Materninity Wing And Provision Of Generator Kisau/Kit Upgrading & Equiping Kisau Subcounty 3,511,540.00 3,511,540.00 Complete eta Hospital Thange Construction Of Mangelete Dispensary 3,141,745.00 3,141,745.00 Complete In Use All Wards Upgrading/ Electrification Of Health 4,439,651.00 2,602,843.00 Complete In Facilities Use Wote/Nzi Kathuma Dispensary 2,638,646.00 2,568,769.15 Complete In u Use Tulimani Upgrading Of Tulimani Dispensary 4,852,952.00 2,478,925.00 Ongoing Kithungo Construction Of A Dispensary At Kinyasye 2,358,742.00 2,358,742.00 Complete Kitundu Muvau/Ki Staffing,Equiping And Upgrading Of 1,999,470.00 1,959,470.00 kumini Mumbuni Dispensary To A Healthy Center

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Wote/Nzi Upgrading Nziu Health Centre 1,954,305.20 1,954,305.20 Complete In u Use Ivingoni Upgrading Of Ngomano Dispensary 3,789,615.00 1,919,974.00 Ongoing Nzambani Thange Upgrading Of Kyaani Dispensary 1,963,110.00 1,913,110.00 Complete In Use Tulimani Construction Of Uvaani Dispensary 2,033,910.00 1,853,910.00 Complete In Use All Wards Construction & Upgrading Of Health 1,695,325.20 1,625,325.20 Complete In Facilities Use Kasikeu Construction Of Kitivo Dispensary 1,513,594.00 1,513,594.00 Complete Kiima Construction Of Kalanzoni Dispensary. 1,416,330.00 1,416,330.00 Complete Kiu/Kalan zoni Nunguni Upgrading Of Kavatanzou Dispensary To 1,458,867.00 1,408,867.00 Complete Heath Center Mbitini Construction Of Ikalaasa Dispensary 1,382,130.00 1,382,130.00 Complete In Use Kathonzw Construction Of Kathamboni Dispensary 1,285,130.00 1,285,130.00 Complete In eni Use Mbitini Upgrading Of Kaliini Health Centre 1,147,085.00 1,117,085.00 Complete Makindu Upgrading Of Kmtc Makindu/Makueni 1,036,804.60 1,036,804.60 Complete In Campuses Use Nzaui/Kili Construction Of Kwa Kaluli Dispensary 1,073,292.00 933,292.00 Complete In li/Kalamb Use a Kalawa Upgrading Of Mbavani Dispensary 857,490.00 857,490.00 Complete Kathonzw Constrution Of Mandoi Dispensary 820,060.00 820,060.00 Complete In eni Use Makindu Kalii Dispensary Staff Quarters 773,840.00 773,840.00 Complete Kasikeu Upgrading Of Masokani Dispensary 676,477.00 676,447.00 Complete Kithungo 1. Kitundu Staff Quarters, 643,347.60 643,347.60 Complete In Kitundu Use Ukia Upgrading Of Mukuyuni Health Centre 635,885.60 635,885.60 Complete In Use Nunguni Construction Dispensary At Kauti 630,875.00 630,875.00 Complete In Use Kee Construction Of Kivani Dispensary 625,695.00 625,695.00 Complete In (Kalimani Location) Use Kiima Construction Of Malili Dispensary 620,140.00 480,140.00 Complete In Kiu/Kalan Use zoni Waia/Kak Construction Of Mituvu Dispensary 473,400.00 473,400.00 Complete In o Use Makindu Equiping Of Mungyani Dispensary 433,270.00 433,270.00 Complete In Use Nguu/Mas Upgrading Kikumini Health Centre 273,980.00 273,980.00 Complete In umba Use Mbooni Construction Of Staff Quarters At Katilini 408,700.00 255,600.00 Complete Dispensary Kathonzw Upgrading Of Kwa Kavisi Dispensary 254,700.00 254,700.00 Complete In eni Use

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Nzaui/Kili Upgrading Mwanyani Dispensary 249,800.00 249,800.00 Complete In li/Kalamb Use a Makindu Construction Of A Dispensary In Usungu 247,208.00 247,208.00 Complete In Use Kee Construction Of Mangala Dispensary 232,958.00 232,958.00 Complete In Use Ukia Construction And Equiping Of Syathani 222,987.20 222,987.20 Complete In Dispensary Use Nzaui/Kili Construction Of Ng'oi/Kathaatu Dispensary. 312,183.00 201,849.75 Complete In li/Kalamb Use a Kisau/Kit Construction Of Kaseveni Dispensary 131,550.00 131,550.00 Complete In eta Use Mukaa Construction Of Enzai Dispensary 138,800.00 28,800.00 Complete In Use Masongal Phase 2 Of Kyumani Dispensary 59,200.00 - Complete In eni Use Nzaui/Kili Upgrading Kilili Dispensary To A Health 150,000.00 - Complete li/Kalamb Center a Hq Reverse Osmosis Filtration Plant 234,695.00 - Complete In Use Kisau/Kit Operationalization And Equiping Of West 288,822.00 - Complete In eta Ngosini Dispensary Use Ilima Upgrading Of Kyambeke Dispensary 966,760.00 - Complete Kee Construction Of Kasunguni Dispensary 977,584.00 - Complete In Use Kee Upgrading Kithuni Dispensary 1,926,666.00 - Not Started

Kikumbul Upgrading Of Kathyaka Dispensary 2,000,000.00 - yu South Kikumbul Construction Of Public Toilets - 2,000,000.00 - Ongoing yu South Katilamuni, Ithumula,Ngaikini & Kingutheni Markets All Wards Purchase Of Vaccines, Sera And Vaccine 7,480,000.00 - Ongoing Fridges All Wards Disaster Response Programmes 7,971,014.49 - Ongoing All Wards Conditional Allocation For Leasing Of 95,744,681.00 - Complete In Medical Equipment Use

4.15 DEPARTMENT OF DEVOLUTION The total expenditure for the FY 2017/18 was Kshs 262,303,645.36 which translated to an absorption rate of 86per cent against the budget. The department spent Kshs 259,502,775.36 (86per cent absorption rate) on recurrent activities and Kshs 2,800,870.00 (72 per cent absorption rate) on development activities.

The department spent 1per cent of the total expenditures on development, 50per cent on Personnel emoluments and 49per cent on Operation and maintenance.

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Figure 21; Devolution department; Expenditure by Economic Classification

Development 1%

operation & salaries maintenance 50% 49%

RECURRENT EXPENDITURE

Analysis of the recurrent expenditure of Kshs 259,502,775.36 shows that the department spent Kshs 132,250,326.96 on personnel emoluments, which represents 51per cent of the total recurrent expenditure and Kshs. 127,252,448.40 on operations, and maintenance expenditure which is 49 per cent of the total recurrent expenditure for the FY 2017/18.

Table 49; Devolution department; Summary of department’s budget and expenditures

FY 2017/18 Revised Expenditures as at Absorption Expenditure item Budget 30th June 2018 RECURRENT EXPENDITURE Operations 115,454,520.00 111,141,155.00 96% Maintenance 55,092,463.77 16,111,293.40 29% Sub Total 170,546,983.77 127,252,448.40 75% Personnel 132,250,326.96 132,250,326.96 100% TOTAL RECURRENT 302,797,310.73 259,502,775.36 86% DEVELOPMENT EXPENDITURE Capital Expenditure 3,874,000.00 2,800,870.00 72% TOTAL BUDGET 306,671,310.73 262,303,645.36 86%

Analysis of expenditure by votes shows that Sub-county and ward office expense vote had the highest expenditure of kshs.19, 916,210.00 while Subscription to Newspapers, Magazines and Periodicals had the least expenditure of kshs.10,000.00.

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Table 50; Devolution department; O&M Expenditure per vote line

Expenditure item FY 2017/18 Expenditures as at Absorption Revised Budget 30th June 2018 Sub-county & ward office expense 20,000,000.00 19,916,210.00 100% Internship, Mentoring & Volunteer Programme 14,200,000.00 14,102,806.00 99% Operationalisation of Village administration & 11,894,120.00 11,874,593.00 100% Council Support to County community radio 10,398,000.00 10,392,656.00 100% Civic Education 9,700,000.00 9,690,680.00 100% Public participation 9,700,000.00 9,600,050.00 99% Refined Fuels & Lubricants 4,894,200.00 4,894,200.00 100% Daily Subsistence Allowance 4,808,080.00 4,779,513.00 99% Purchase of Motor Vehicle - 4,701,648.00 4,701,648.00 100% Enforcement 4,701,648.00 4,701,648.00 100% Training Expenses 4,200,000.00 4,153,698.00 99% Security Operations 4,700,000.00 3,927,700.00 84% Maintenance expenses motor vehicles 4,740,000.00 3,884,956.40 82% Sub County and Ward offices rent 3,460,000.00 2,988,400.00 86% Capital Expenditure 3,874,000.00 2,800,870.00 72% County Communications 2,758,000.00 2,564,070.00 93% Catering Services(Receptions, 2,000,000.00 1,930,240.00 97% Accommodation,drinks Telephone, Telex, Fascimile and Mobile 2,016,000.00 1,902,473.00 94% Phone Services Insurance Costs 2,073,000.00 1,725,636.00 83% Renovation of sub county offices 1,757,904.00 1,667,223.00 95% Renovation of sub county offices 1,500,000.00 1,358,781.00 91% Supplies and accessories for Computers 1,235,000.00 1,231,570.00 100% Special program 1,700,000.00 1,169,600.00 69% Travel Costs 1,000,000.00 961,052.00 96% General office Supplies-stationery 840,000.00 771,100.00 92% Advertising & Publicity 894,000.00 766,000.00 86% Publishing & printing Services 800,000.00 565,250.00 71% Maintenance of computers 486,000.00 474,900.00 98% Travel Costs 191,920.00 191,920.00 100% Electricity 200,000.00 134,165.00 67% Legal fees 500,000.00 124,998.00 25% Daily Subsistence Allowance 79,712.00 79,712.00 100% Water and Sewarage 199,288.00 15,000.00 8% Subscription to Newspapers, Magazines and 150,000.00 10,000.00 7% Periodicals Sanitary and Cleaning Materials 100,000.00 - 0% Maintenance of Office Furniture 96,000.00 - 0% Disaster response programmes 35,072,463.77 - 0%

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Establishment of Disaster Response Centre 2,000,000.00 - 0% Purchase of HQ office Furniture 800,000.00 - 0%

DEVELOPMENT EXPENDITURE

The department spent Kshs 2,800,870.00 (72per cent absorption rate against the budget) on development activities. This amounted to 1% of the total expenditures for the department

Table 51; Devolution department; Development budget, expenditures and project status

Expenditure item FY 2017/18 Expenditures as at Status code Revised Budget 30th June 2018 Construction of Recording studio 3,874,000.00 2,800,870.00 Ongoing

TOTAL 3,874,000.00 2,800,870.00

.

4.16 COUNTY ASSEMBLY

The total expenditure for the FY 2017/18 was Kshs 659,256,404.45, which translated to an absorption rate of 95per cent against the budget. The department spent Kshs 617,035,506.45 (99 per cent absorption rate) on recurrent activities and Kshs 42,220,898.00 (58per cent absorption rate) on development activities. The department spent 7per cent of the total expenditures on development, 47per cent on Personnel emoluments and 46per cent on Operation and maintenance.

Figure 22; County Assembly; Expenditure by Economic Classification

Development 7%

Salaries 47% Operation & Maintenance 46%

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RECURRENT EXPENDITURE

Analysis of the recurrent expenditure of Kshs 617,035,506.45 Million shows that the department spent Kshs 311,772,490.81 million on personnel emoluments, which represents 51 per cent of the total recurrent expenditure and Kshs. 305,263,015.64 million on operations, and maintenance expenditure, which is 49 per cent of the total recurrent expenditure for the FY 2017/18.

Table 52; County Assembly; Summary of budget and expenditures

FY 2017/18 Revised Expenditures as Absorption Economic classification Budget at 30th June rate Personnel emoluments 313,814,261.81 311,772,490.81 99per cent Operation and Maintenance 309,283,016.19 305,263,015.64 99per cent Recurrent 623,097,278.00 617,035,506.45 99per cent Development 73,311,469.80 42,220,898.00 58per cent Total Budget 696,408,747.80 659,256,404.45 95per cent

DEVELOPMENT EXPENDITURE

The department spent Kshs 42,220,898.00 Million (58 per cent absorption rate against the budget) on development activities. This amounted to 100per cent absorption rate against the development requisition for the County Assembly.

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5.0 CHALLENGES, LESSONS LEARNT AND WAY FORWARD

5.1 CHALLENGES The following were challenges experienced during the implementation of FY 2017/18 Budget i) Human Resource Management Human resource inadequacies inrelation to skills and expertise affected the implementation of the budget. This affected delays in preparation of Bill of quantities and thus affected the process of procurement. ii) Acquisition of land for projects Various sectors experienced challenges on acquiring land for the government projects. There was unavailability as well as expensive valuation of land. This led to delays in delivering on some projects especially on dumpsites and earth dams iii) Political influences FY 2017/18 was an election year with many political activities. This led to the delays in disbursement of funds from the exchequer. Much of the funds allocated to the County were released on late June 2018 thus hindering project payments.

5.2 LESSONS LEARNT AND RECOMMENDATIONS The following are lessons learnt to be replicated in future planning and implementations: i) There is need to ensure proper project concept notes are prepared before any project is funded in the budget. The concept notes will be the basis to which departments will seek for funding and will address aspects of viability, sustainability, costs and realignmet towards the strategic interventions of the County Government. ii) Good governance forms a basis for sustainable development. iii) Citizen engagement through dialogue platforms for joint planning, monitoring and evaluation is critical for ownership of projects and promotion of accountability and delivery of results. iv) There is need to engage the National Treasury to ensure timely release of funds to counties as per projected cash flows. v) There is need to strengthen linkage between planning and budgeting to ensure realisation of the strategic interventions as per Vision 2025. vi) Resource mobilisation is critical to ensure delivery of the envisaged socio economic transformation. There is need for collaborative efforts of all county government entitites to enhance our resource mobilisation. vii) Participatory approach: Active engagement of all stakeholders with wide consultations should take place among various stakeholders to mitigate against conflicts. They should be engaged in the planning, implementation and monitoring of projects. Community sensitization and engagement is paramount in ensuring ownership of projects hence prevent the delays in projects implementation. This includes involvement of communities in the design and execution of projects to promote ownership and reduce resistance. Additionally, the capacity of the communities should be strengthened to enable them develop action plans and execute development projects by themselves. viii) Human Resource: Departments should capacity build their human capital so as to increase their efficiency and productivity. ix) Proper Planning and Budgeting: Strategic plans, procurement plans and work plans went a long way in achieving Departmental targets as they provided a roadmap for the sectors. There is need for harmonization of work plans across the various partners working within a sector to avoid duplication of efforts.

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x) Land acquisition: This should start much earlier than the projected date of commencement. There is need to develop an efficient system for land acquisition and ownership. xi) Partnerships and collaborations: There is need for enhanced cooperation with the national government through networking and frequent consultations. xii) Legislation of policies: Closer collaboration between the Executive and County Assembly in the approval of policies and enactment of legislations. This will require sensitization of the county assembly Committee members on policies and legislations.

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