REPUBLIC OF KENYA BARINGO COUNTY GOVERNMENT THE COUNTY TREASURY SSeeccoonndd QQuuaarrtteerr BBuuddggeett IImmpplleemmeennttaattiioonn RReeppoorrtt 22002200--22002211 Department of Finance and Economic Planning 2020-2021 Baringo County Office of the Governor, County Government of Baringo P.O. Box 53-30400 KABARNET Tel: 053-21077 Email: [email protected]/[email protected] Website: www.baringo.go.ke Foreword Pursuant to article 183 of the Constitution, the County Executive Committee is mandated to manage and coordinate the functions of the county administration and its departments and make regular reports to the County Assembly about the county. Additionally, Section 166 of the Public Finance Management Act 2012 requires Accounting Officer to prepare and submit timely quarterly reports which shall be published and shared with the Controller of Budget, the National Treasury and the Commission of Revenue Allocation. The law specifies that the reports shall contain both financial and non-financial information. The reports are aimed at improving transparency and enhancing oversight over the financial and non-financial per- formance of our institutions and public entities. Indeed, reporting on both financial and non-financial per- formance is important in measuring the performance of government institutions. As such, a uniform sys- tem of collecting, storing, consolidating and analyzing financial and non-financial information is essen- tial. While financial information (expenditure and revenue) is critical for determining the costs and efficien- cies of programmes/objectives/activities, non-financial information is equally important for assessing progress towards predetermined service delivery or performance targets.This report indicates budget im- plementation performance of all the departments for the second quarter of the financial year 2020/2021. Thereport is based on analysis of financial and non-financial performance submitted to the County Treas- ury, financial reports generated from the Integrated Financial Management Information System (IFMIS) and financial information analyzed from financial receipts from National Treasury. Further, the report highlights the key challenges encountered by the departments during budget implementation and suggest- ed measures to address the challenges.The information on implementation of the budget is presented on aggregate and on individual department. This report also includes performance trends, which is a useful trajectory of revenue and expenditure performance. The information herein is useful to our stakeholders including; policy makers, County legislators, ana- lysts, and the general public. While successful budget implementation depends on a number of factors within and outside of goverment, public participation and effective monitoring of its implementation re- main critical principles. It is my hope that this report will generate interest and participation by the public and other stakeholders in monitoring budget implementation by this administration. I urge all readers to constructively engage the Government in order to improve prudence in utilization of public funds. Richard Rotich (PhD) CECM Finance and Economic Planning 2 | P a g e Table of Contents FOREWORD........................................................................................................................................................ 2 CHAPTER 1: BUDGET OVERVIEW ............................................................................................................................ 4 1.0 INTRODUCTION ..................................................................................................................................................... 4 1.1 Overall Budget for Financial Year 2020-2021 ............................................................................................... 4 1.2 Budget Key Highlights .................................................................................................................................... 4 1.3 Expected Revenue Estimates ........................................................................................................................... 5 1.4 Allocation per Department.............................................................................................................................. 6 1.5 Quarter Financial Review ............................................................................................................................... 7 CHAPTER 2: FINANCIAL REPORT ............................................................................................................................. 8 2.0 INTRODUCTION ................................................................................................................................................ 8 2.1 Revenue and Expenditure................................................................................................................................ 8 2.2 Local Revenue Analysis .................................................................................................................................. 8 2.3 Overall Expenditure Analysis ....................................................................................................................... 11 CHAPTER 3: DEPARTMENTAL ANALYSIS- NON-FINANCIAL ............................................................... 16 3.0 INTRODUCTION ................................................................................................................................................... 16 3.1 County Assembly ........................................................................................................................................... 16 3.2 Department of Finance and Economic Planning .......................................................................................... 20 INTRODUCTION: INTERNAL AUDIT AND RISK MANAGEMENT SERVICES ...................................... 21 3.3 Department of Health Services ..................................................................................................................... 30 3.4 Education, Youth, Gender, Sports Development and Social Services ........................................................... 48 3.4 Department of Youth, Gender, Culture and Social Services ......................................................................... 59 3.5 Department of Industry, Commerce, Enterprise and Co-Operative Development ....................................... 74 3.6 Department of Environment, Natural Resources, Mining, Tourism And Wildlife........................................ 78 3.7 Department of Lands, Housing and Urban Development ............................................................................. 85 3.8 Department of Devolution, Public Service and Administration, ICT and E-Government ............................ 91 STRENGTHEN PARTNERSHIPS AND COLLABORATIONS ........................................................................................... 105 3.10 Department of Agriculture, Livestock and Fisheries Development .......................................................... 107 3.11 Department of Water and Irrigation ......................................................................................................... 120 3.12 Department of Transport, Infrastructure and Public Works ..................................................................... 136 3 | P a g e CHAPTER 1: BUDGET OVERVIEW 1.0 Introduction The Financial Year 2020-2021 budget was prepared as per the Public Finance Management Act, 2012 part IV Section 104-(b) which states that the county shall prepare the annual budget for the county and co-ordinating the preparation of estimates of revenue and expenditure of the county government, and (c) co-ordinating the implementation of the budget of the county government. 1.1 Overall Budget for Financial Year 2020-2021 The budget estimates of the County Executive departments and entities for the financial year 2020-2021 and the medium term was prepared and completed as required by section 129 of the Public Finance Management Act (PFM- Act – 2012). The revised budget for the financial year 2020/2021 is Kes 7.912 billion from approved budget of Kes. 6.306 billion Consisting of Kes 4.647 billion as recurrent and Kes 3.265 as development expenditures. The increased budget estimates was as a result of approbation of Kes 1.605 billion from unspent balances in the previous financial year of 2019/2020. 1.2 Budget Key Highlights Figure 1.1 4 | P a g e 1.3 Expected Revenue Estimates To finance the budget, the government expected to receive Kes 5.095 billion (64 per cent) as eq- uitable share of revenue raised nationally, Kes 1.29 billion (15 per cent) as total conditional grants and Kes 346.08 million (4 per cent) as own-source of revenue, Kes 1.170 billion unspent balances from the previuos FY 2019/2020 and Kes 129.34 million (2 per cent) for Medical staff allowance and Covid-19 fund. Table 1.1 below shows the expected revenue in the FY 2020/2021 in comparasion with 2019/2020 revised budget. Table 1.1: Revenue Sources Revenue Sources Revised Budget Printed Esti- First Supple- Estimates mated 2020/21 mentary 2019/2020 2020/2021 Equitable Share 5,095,650,000 5,172,285,000 5,095,650,000 Medical Equipment 131,914,894 132,021,277 132,021,277 Local Revenue 393,416,291 346,088,720 346,088,720 Compensation for use fees forgone 26,382,000 13,191,000.00 26,382,000 Transforming Health Systems for Universal Health Care