REPUBLIC OF KENYA OFFICE OF THE CONTROLLER OF BUDGET ANNUAL COUNTY GOVERNMENTS BUDGET IMPLEMENTATION REVIEW REPORT FY 2015/16 Bima House, 12th Floor Harambee Avenue P. O. Box 35616 - 00100 Nairobi, Kenya Tel: +254 (0) 20 318939, 2211056 SEPTEMBER, 2016 Fax: +254 (0) 20 2211920 Email: [email protected] Website: www.cob.go.ke ANNUAL COUNTY GOVERNMENTS BUDGET IMPLEMENTATION REVIEW REPORT FY 2015/16 i ANNUAL COUNTY GOVERNMENTS BUDGET IMPLEMENTATION REVIEW REPORT ii FY 2015/16 REPUBLIC OF KENYA OFFICE OF THE CONTROLLER OF BUDGET ANNUAL COUNTY GOVERNMENTS BUDGET IMPLEMENTATION REVIEW REPORT FY 2015/16 September, 2016 ANNUAL COUNTY GOVERNMENTS BUDGET IMPLEMENTATION REVIEW REPORT FY 2015/16 i PREFACE It is my pleasure to present the Annual County Governments Budget Implementation Review Report for FY 2015/16. The report presents information on the budget implementation and has been prepared in line with the requirements of Article 228 (6) of the Constitution of Kenya 2010, which requires the Controller of Budget (COB) to submit to each House of Parliament a report on the implementation of the budgets of both the National and County Governments every four months. This report examines budget performance by the forty seven counties for the period July, 2015 to June, 2016. It is based on analysis of financial reports submitted to the Controller of Budget by the County Treasuries, the Approved County Budgets, and reports generated from the Integrated Financial Management Information System (IFMIS). The report highlights the achievements and challenges encountered in budget implementation and suggests recommendations to improve budget implementation. Successful production of this report was made possible through dedication of staff of both the County Governments and the Office of the Controller of Budget (OCOB). I am therefore, grateful to these members of staff for their commitment and dedication in the production of this report. The information contained in this report is useful to Parliament and the public at large in tracking budget implementation. It is also useful in monitoring budget implementation by the County governments. I therefore, call for the involvement of all stakeholders in budget implementation in order to promote efficient and effective management of public finances in the Country. Mrs. Agnes Odhiambo Controller of Budget ANNUAL COUNTY GOVERNMENTS BUDGET IMPLEMENTATION REVIEW REPORT ii FY 2015/16 TABLE OF CONTENTS PREFACE ................................................................................................................................................................................................................ii ACRONYMS .............................................................................................................................................................................................................xiv LIST OF FIGURES .............................................................................................................................................................................................................. v LIST OF TABLES ................................................................................................................................................................................................................ x EXECUTIVE SUMMARY ............................................................................................................................................................................................... xv KEY HIGHLIGHTS ........................................................................................................................................................................................................xvii 1.0 INTRODUCTION .................................................................................................................................................................................................. 1 2.0 FINANCIAL ANALYSIS OF COUNTY BUDGET IMPLEMENTATION IN FY 2015/16 .......................................................................... 2 2.1 Introduction ............................................................................................................................................................................................................. 2 2.2 Revenue Analysis ..................................................................................................................................................................................................... 2 2.3 Locally Collected Revenue ..................................................................................................................................................................................... 2 2.4 Funds Released to the Counties ............................................................................................................................................................................. 5 2.5 Expenditure Analysis .............................................................................................................................................................................................. 7 2.6 Pending Bills as of 30th June, 2016 ......................................................................................................................................................................15 3.0 INDIVIDUAL COUNTY BUDGET PERFORMANCE ..................................................................................................................................18 3.1 Baringo County ......................................................................................................................................................................................................18 3.2 Bomet County ........................................................................................................................................................................................................24 3.3 Bungoma County ...................................................................................................................................................................................................31 3.4 Busia County ..........................................................................................................................................................................................................37 3.5 Elgeyo Marakwet County .....................................................................................................................................................................................43 3.6 Embu County .........................................................................................................................................................................................................49 3.7 Garissa County .......................................................................................................................................................................................................55 3.8 Homa Bay County .................................................................................................................................................................................................61 3.9 Isiolo County ..........................................................................................................................................................................................................68 3.10 Kajiado County ......................................................................................................................................................................................................74 3.11 Kakamega County .................................................................................................................................................................................................80 3.12 Kericho County ......................................................................................................................................................................................................87 3.13 Kiambu County ......................................................................................................................................................................................................93 3.14 Kilifi County ...........................................................................................................................................................................................................99 3.15 Kirinyaga County .................................................................................................................................................................................................105 3.16 Kisii County ..........................................................................................................................................................................................................112 3.17 Kisumu County ....................................................................................................................................................................................................119 3.18 Kitui County .........................................................................................................................................................................................................126 3.19 Kwale County .......................................................................................................................................................................................................132