republic of kenya - makueni county · the budget implementation report highlights progress made in...

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REPUBLIC OF KENYA

GOVERNMENT OF MAKUENI COUNTY

COUNTY TREASURY

FY 2018/19 1ST QUARTER BUDGET IMPLEMENTATION REPORT

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Contents

List of figures .......................................................................................................................................... 3

List of Tables .......................................................................................................................................... 3

1.0 INTRODUCTION ...................................................................................................................... 5

2.0 REVENUE ANALYSIS ............................................................................................................. 5

2.1 OWN SOURCE REVENUE PERFORMANCE .................................................................... 5

2.2 EQUITABLE SHARE ............................................................................................................ 8

3.0 EXPENDITURE ANALYSIS .................................................................................................. 11

3.1 Expenditure by Economic Classification .............................................................................. 11

3.2 Departmental Expenditures; .................................................................................................. 12

4.0 DEPARTMENTAL PERFORMANCE REPORTS ................................................................. 16

4.1 COUNTY ATTORNEY ....................................................................................................... 16

4.2 COUNTY PUBLIC SERVICE BOARD .............................................................................. 17

4.3 DEPARTMENT OF LANDS, MINING, PHYSICAL PLANNING AND URBAN

DEVELOPMENT ............................................................................................................................. 19

4.4 OFFICE OF THE GOVERNOR ........................................................................................... 22

4.5 OFFICE OF THE DEPUTY GOVERNOR ................................................................................ 24

4.6 DEPARTMENT OF TRADE, INDUSTRY, TOURISM AND COOPERATIVES ............. 25

4.7 DEPARTMENT OF GENDER, YOUTH & SOCIAL SERVICES ..................................... 28

4.8 COUNTY SECRETARY ............................................................................................................ 31

4.9 DEPARTMENT OF FINANCE AND SOCIO ECONOMIC PLANNING. ........................ 33

4.10 DEPARTMENT OF EDUCATION & ICT .......................................................................... 36

4.11 DEPARTMENT OF TRANSPORT ..................................................................................... 40

4.12 DEPARTMENT OF AGRICULTURE, LIVESTOCK & FISHERIES................................ 44

4.13 DEPARTMENT OF WATER, IRRIGATION AND ENVIRONMENT ............................. 48

4.14 DEPARTMENT OF HEALTH ............................................................................................. 56

4.15 DEPARTMENT OF DEVOLUTION ................................................................................... 60

4.16 COUNTY ASSEMBLY ........................................................................................................ 62

5.0 CHALLENGES, LESSONS LEARNT AND WAY FORWARD ........................................... 64

5.1 CHALLENGES ................................................................................................................ 64

5.2 LESSONS LEARNT AND RECOMMENDATIONS ..................................................... 64

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List of figures

Figure 1; Own Source Revenues Actuals –First Quarter FY 2013/14 – FY 2018/19 ............................. 5

Figure 2: FY 2018/19 Budget Revenues Per Source .............................................................................. 8

Figure 3: Exchequer Approvals by Economic Classification ............................................................... 10

Figure 4; Expenditures by Economic Classification ............................................................................ 11

Figure 5; County Attorney; Expenditure by Economic Classification ................................................. 16

Figure 6; CPSB-Expenditures by Economic Classification ................................................................. 17

Figure 7; Lands Department; Expenditure by Economic Classification ............................................... 20

Figure 8; Office of the Governor; Expenditure by Economic Classification ........................................ 22

Figure 9; Trade, Industry, Tourism & Cooperatives; Expenditure by Economic Classification .......... 26

Figure 10; Department of Gender- Expenditure by Economic Classification ..................................... 29

Figure 11; County Secretary- Expenditure by Economic Classification ............................................... 31

Figure 12; Finance Department; Expenditure by Economic Classification ......................................... 33

Figure 13; Education Department; Expenditure by Economic Classification ...................................... 37

Figure 14; Transport Department-Expenditure by Economic Classification ....................................... 41

Figure 15; Agriculture Department; Expenditure by Economic Classification ..................................... 45

Figure 16; Health Department; Expenditure by Economic Classification ........................................... 56

Figure 17; Devolution department; Expenditure by Economic Classification .................................... 60

Figure 18; County Assembly; Expenditure by Economic Classification .............................................. 63

List of Tables

Table 1’; Quarterly Revenue Report FY 2018/2019 per Stream ............................................................ 6

Table 2: Revenue Performance by Source (July- September 2018) ....................................................... 8

Table 3: Executive and County Assembly Approvals ............................................................................ 9

Table 4: Analysis of Exchequer Approvals per Department ................................................................ 10

Table 5;Summary of County Executive & County Assemby Expenditures ......................................... 11

Table 6;Expenditure by Economic Classification ................................................................................. 12

Table 7; Departmental Expenditures ..................................................................................................... 12

Table 8; Recurrent Expenditures by Department ................................................................................. 14

Table 9; Recurrent & Development Expenditures by Department ...................................................... 15

Table 10;: County Attorney-Summary of Budget and Expenditures .................................................... 16

Table 11; County Attorney- O&M Expenditure per Vote Line ............................................................ 16

Table 12; CPSB-Summary of Budget and Expenditures ...................................................................... 17

Table 13; CPSB-O&M Expenditures per Vote Line............................................................................ 18

Table 14; County Public Service Board ................................................................................................ 19

Table 15; Lands Department; Summary of Budget and Expenditures.................................................. 20

Table 16; Lands Department; O&M Expenditure per Vote Line ......................................................... 20

Table 17; Lands Department; Development Budget, Expenditures and Project Status ....................... 21

Table 18; Office of the Governor; Summary of Budget and Expenditures .......................................... 23

Table 19; Office of the Governor; O&M Expenditure per Vote Line .................................................. 23

Table 20; Office of Deputy Governor; Summary of Budget and Expenditures .................................... 24

Table 21; Office of the Deputy Governor; O&M Expenditure per Vote Line ..................................... 25

Table 22; Trade Department; Summary of Budget and Expenditures ................................................. 26

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Table 23; Trade Department; O&M Expenditures per Vote Line ........................................................ 26

Table 24; Trade Department; Development Budget, Expenditures and Project Status ........................ 27

Table 25;: Gender Department; Summary of Budget and Expenditures ............................................... 29

Table 26; Gender Department-O&M Expenditures per Vote Line ....................................................... 30

Table 27: Development Budget, Expenditures and Project Status ........................................................ 30

Table 28; County Secretary- Summary of Budget & Expenditures ...................................................... 32

Table 29; County Secretary; O&M expenditures per Vote Line ........................................................... 32

Table 30; Finance Department; Summary of Budget and Expenditures; ............................................. 34

Table 31; Finance Department; O&M Expenditure per Vote Line ....................................................... 34

Table 32; Finance Department- Development Budget, Expenditures and Project Status ..................... 36

Table 33; Education Department-Summary of Budget and Expenditures ............................................ 37

Table 34: Education Department; O&M Expenditures per Vote Line .................................................. 37

Table 35; Education department; Development Budget, Expenditures and Project Status ................... 38

Table 36: Transport Department-Summary of Budget and Expenditures ............................................. 41

Table 37; Transport Department; O&M Expenditure per Vote Line .................................................... 41

Table 38; Transport Department; Development Budget and Expenditures........................................... 42

Table 39; Agriculture Department-Summary - Budget and Expenditures ............................................ 45

Table 40; Agriculture Department; O&M Expenditures per Vote Line ............................................... 45

Table 41; Agriculture Department; Development Budget, Expenditures and Project Status ............... 46

Table 42; Water Department; Summary of budget and expenditures ................................................... 48

Table 43; Water department; O&M Expenditures by Vote Line ......................................................... 48

Table 44; Water Department; Development Budget, Expenditures and Project Status ........................ 50

Table 45; Health Department; Summary of Budget and Expenditures ................................................ 57

Table 46; Health department; O&M Expenditure per vote line ............................................................ 57

Table 47; Health Department; Development Budget, Expenditures and Project Status ....................... 59

Table 48; Devolution department; Summary of Department’s Budget and Expenditures .................... 61

Table 49; Devolution department; O&M Expenditure per Vote Line ................................................... 61

Table 50; Devolution Department-Development Budget, Expenditures and Project Status ................. 62

Table 51; County Assembly; Summary of budget and expenditures .................................................... 63

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1.0 INTRODUCTION

The Budget Implementation Report highlights progress made in implementation of the Makueni County

Government for the first quarter for Financial Year 2018/19, ending 30th September 2018. It also

presents key challenges that faced budget implementation during the reporting period and appropriate

recommendations to overcome these challenges.

The County Government total budget for FY 2018/19 is Kshs 8,925,859,714.00 with recurrent budget

being Kshs 5,619,530,098.00 and Development Budget being Kshs 3,306,329,616.00 representing 63

per cent and 37 per cent respectively. The Budget is the first to implement the second generation CIDP

2018 –2022 and is anchored on the County Government agenda of economic empowerment for

sutainable livelihoods.

The FY 2018/19 Budget is funded from four main sources which include equitable share 80 per cent

(Kshs 7,127,800,000.00), donor and grants 8 per cent (Kshs 739,385,188.00), own source revenue 7 per

cent (Kshs 620,000,000.00) and conditional allocations 5 per cent (Kshs 438,674,526.00).

During the first quarter for FY 2018/19, the County Government received 5 per cent and 23 Per cent of

the equitable share and donor and grants respectively. The Government has mobilised 12% of the own

source revenues and no disbursemnets have been made for the conditional allocations. The total

expenditure for the first quarter amounts to Kshs 1,015,612,996 out of which Ksh 851,339,006

represents salaries expenditure and Kshs. 164,273,990 represents Operation & Maintenance. There

were no development expenditures.

The overall first quarter absorption rate for the County Government is 11 per cent. The recurrent

absorption rate stands at 18%.

2.0 REVENUE ANALYSIS

2.1 OWN SOURCE REVENUE PERFORMANCE

The first quarter own source revenues increased by 15 per cent compared to FY 2017/18 1st quarter

performance. The County Government had projected to mobilise Kshs 124,000,000.00 as own source

revenues for the first quarter. At the end of the quarter, the total collected revenues amounted to Kshs

76,463,966.70, representing 62 per cent of the total targeted quarter revenues. The deviation off target

amounted to Kshs 47,536,033.30. Comparisons of performance of first quarter for the last 6 years is as

presented in figure 1.

Source: County Treasury

Figure 1; Own Source Revenues Actuals –First Quarter FY 2013/14 – FY 2018/19

FY 2013/14 FY 2014/15 FY 2015/16 FY 2016/17 FY 2017/18 FY 2018/19

Q1 39,355,534.00 51,801,993.00 40,286,312.00 45,865,095.95 66,268,246.00 76,463,966.70

39.36

51.80

40.29

45.87

66.27

76.46

30.00

35.00

40.00

45.00

50.00

55.00

60.00

65.00

70.00

75.00

80.00

Mill

ion

s

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The performance per quarter has relatively been increasing with exception of FY 2015/2016. This is

attributed to increased surveillance and reorganisation of the revenue collection team, increased

willingness of the rate payers to pay fees and enhancing reporting of all revenues collected by County

Government entities. The County intends to institute more strategies to ensure own source revenues are

increased full exploitation of its potential.

Performance per Stream

In the period under review, the County’s top five performing streams included businesspermits,

Health FIF, parking, agriculture cess and market entrance fees as depicted intable 1;

Table 1’; Quarterly Revenue Report FY 2018/2019 per Stream

Revenue stream Annual Target Quarter One Actual

performance

Relative Q1

Performance

(%)

Agriculture, Livestock & Fisheries

Agriculture Cess 25,000,000.00 8,000,000.00 6,743,259.00 84%

Agr Mechanisation 2,000,000.00 700,000.00

0%

Agriculture Training Centre 5,000,000.00 1,500,000.00 718,700.00 48%

Livestock Movement Fee 7,000,000.00 2,000,000.00 910,715.00 46%

Livestock Market 16,000,000.00 4,000,000.00 2,373,290.00 59%

Vet Services 12,000,000.00 3,000,000.00 1,146,174.00 38%

Sub Total 67,000,000.00 19,200,000.00 11,892,138.00 62%

Finance And Planning

Permits Application 95,000,000.00 14,250,000.00 14,167,365.00 99%

Penalty Fee 2,000,000.00 700,000.00 1,420,686.00 203%

Kiosk Renewal 5,500,000.00 1,000,000.00 761,310.00 76%

Motor Bike/Vehicle Reg 5,500,000.00 1,000,000.00 448,705.00 45%

Liqour 60,000,000.00 6,000,000.00 4,397,060.00 73%

Sub Total 168,000,000.00 22,950,000.00 21,195,126.00 92%

Health Services

Health-Fif/A.I.A 50,000,000.00 13,000,000.00 13,666,526.00 105%

Health-Uhc 50,000,000.00 12,500,000.00

0%

Public Health 40,000,000.00 6,000,000.00 2,200,650.00 37%

Sub Total 140,000,000.00 31,500,000.00 15,867,176.00 50%

Lands And Urban Planning

Plot Rent Fee 72,000,000.00 10,000,000.00 1,697,448.00 17%

Development Control And Approvals 29,500,000.00 7,375,000.00 3,266,571.00 44%

Advert/Branding/Signboard 10,000,000.00 2,000,000.00 953,654.70 48%

Sub Total 111,500,000.00 19,375,000.00 5,917,673.70 31%

Trade

Market Entrance Fees 34,000,000.00 8,500,000.00 6,740,265.00 79%

Stall Rent 3,000,000.00 750,000.00 499,610.00 67%

Weights & Measures 700,000.00 250,000.00

0%

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Coop Audit Fee 300,000.00 100,000.00 3,360.00 3%

Sub Total 38,000,000.00 9,600,000.00 7,243,235.00 75%

Transport

Parking 35,000,000.00 8,000,000.00 7,177,850.00 90%

Sub Total 35,000,000.00 8,000,000.00 7,177,850.00 90%

Water And Environment

Conservancy Fee 10,500,000.00 2,000,000.00 873,050.00 44%

Sand Authority 40,000,000.00 10,000,000.00 2,996,300.00 30%

Builing Material Cess 10,000,000.00 2,500,000.00 427,900.00 17%

Sub Total 60,500,000.00 14,500,000.00 4,297,250.00 30%

Others

Insurance Compensation

2,873,518.00

Sub Total - - 2,873,518.00

Total 620,000,000.00 125,125,000.00 76,463,966.70 61%

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2.2 EQUITABLE SHARE

The FY 2018/19 Budget is funded from four main sources; this includes; Equitable share Kshs

7,127,800,000.00, Donor and grants Kshs 739,385,188.00, local revenue collection Kshs

620,000,000.00 and conditional allocations Kshs 438,674,526.00.


Figure 2: FY 2018/19 Budget Revenues Per Source

The total revenue received for quarter one amounts to Kshs 601,429,648.70 representing 7% of the total

targeted revenues for the Financial Year 2018/19.

Table 2: Revenue Performance by Source (July- September 2018)

Source Revenue Received %age

1 Equitable share from National Government 7,127,800,000.00 356,390,000.00 5%

2 County generated revenue 620,000,000.00 76,463,966.70 12%

3 KDSP Grant - Investment Grant 168,575,682.00 168,575,682.00 100%

4 DANIDA Grant (Universal Healthcare in Devolved

System Program) - FY 2017/18 Funds

9,479,639.00

0%

5 IDA (World Bank) credit: Kenya Urban Support

Project(KUSP)

136,261,600.00

0%

6 DANIDA Grant (Universal Healthcare in Devolved

System Program)

22,882,500.00

0%

7 EU Grant (Instruments for Devolution Advice and

Support IDEAS)

45,000,000.00

0%

8 EU Grant for instrument for Devolution Advice and

support

66,000,000.00

0%

9 IDA (World Bank) credit: Kenya Devolution Support

Project (KDSP) " Level 1 grant"

50,750,604.00

0%

10 Transforming Health Systems for Universal Care

Project (WB)

100,000,000.00

0%

equitable share80%

conditional allocaitons

5%

Donor / Grants 8%

Own Source Revenue

7%

During the first quarter for FY 2018/19, the

County Government received 5 per cent

and 23 Per cent of the equitable share and

Donor and grants respectively. The

Government has mobilised 12% of the own

source revenues and no disbursemnets have

been made for the conditional allocations.

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Source Revenue Received %age

11 IDA (World Bank) credit (National Agricultural and

Rural Inclusive Growth Project (NARIGP)

140,435,163.00

0%

Donor & Grants Sub Total 739,385,188.00 168,575,682.00 23%

Conditional Allocations

12 Conditional Allocations for compensation for User Fees

Forgone

19,435,760.00

0%

13 Conditional Allocation for Development of Youth

Polytechnics

31,570,000.00

0%

14 Conditional Allocation for Leasing of Medical

Equipment

200,000,000.00

0%

15 Conditional Allocation from Road Maintenance Fuel

Levy Fund

187,668,766.00

0%

16 Conditional Allocations Sub Total 438,674,526.00 0.00 0%

Total Revenue 2018-2019 8,925,859,714.00 601,429,648.70 7%

Exchequer Approvals

In this period, the County Governnment had cumulative exchequer approvals of Kshs 1,048,945,719.00

representing 12 per cent of the total budget. All the funds requisitioned were for recurrent budget.

Table 3: Executive and County Assembly Approvals

County Executive

Budget

Exchequer

approvals Balance %age

Recurrent 4,873,169,891.00 897,358,490.00 3,975,811,401.01 18%

Development 3,236,329,616.00 3,236,329,616.00 0%

Total 8,109,499,507.00 897,358,490.00 7,212,141,017.00 11%

County Assembly

Recurrent 746,360,207.00 151,587,229.00 594,772,978.00 20%

Development 70,000,000.00 70,000,000.00 0%

Total 816,360,207.00 151,587,229.00 664,772,978.00 19%

Total Budget

Recurrent 5,619,530,098.00 1,048,945,719.00 4,570,584,379.01 19%

Development 3,306,329,616.00 0.00 3,306,329,616.00 0%

Total 8,925,859,714.00 1,048,945,719.00 7,876,913,995.00 12%

The personnel emoluments had the highest exchequer releases of 81per cent with Use of goods

accounting for 19 per cent of the total exchequer approvals.

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Figure 3: Exchequer Approvals by Economic Classification

Table 4: Analysis of Exchequer Approvals per Department

Vote FY 2018/19

Budget

Total

Cummulative

Exchequer

Approvals

Balance

Percentage

Exchequer

Releases

County Attorneys Office 31,092,171.20 502,297.59 30,589,873.61 1.6%

County Public Service Board 62,740,675.54 8,225,670.11 54,515,005.43 13.1%

Department of lands, Physical

Planning & Mining 51,940,808.04 4,759,666.00 47,181,142.04 9.2%

Office of Governor 162,378,919.85 21,588,078.95 140,790,840.90 13.3%

Office of Deputy Governor 8,450,000.00 668,000.00 7,782,000.00 7.9%

Department of Trade, Tourism &

Cooperatives 48,484,578.50 9,690,044.03 38,794,534.47 20.0%

Department of Youth,

Gender,Sports & Social services 73,038,789.40 7,945,211.99 65,093,577.41 10.9%

County Secretary 291,733,696.76 48,764,545.17 242,969,151.59 16.7%

Department of finance & Socio

Economic Planning 462,500,824.11 111,111,331.21 351,389,492.90 24.0%

Department of Education & ICT 345,779,763.28 44,235,717.64 301,544,045.64 12.8%

Department of Transport &

Infrastructure 186,145,658.55 20,111,022.07 166,034,636.48 10.8%

Department of Agriculture,

Livestock & Fisheries

Development

241,563,621.16 50,176,970.54 191,386,650.62 20.8%

Department of water, Irrigation

& Environment 129,770,868.05 15,018,765.00 114,752,103.05 11.6%

Department of Health Services 2,527,767,198.80 515,105,638.97 2,012,661,559.83 20.4%

Department of Devolution &

Public Service 249,782,317.77 39,455,530.73 210,326,787.04 15.8%

County Assembly 746,360,207.00 151,587,229.00 594,772,978.00 20.3%

TOTAL 5,619,530,098.01 1,048,945,719.00 4,570,584,379.01 18.7%


salaries81%

Operation & maintenance

19%

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3.0 EXPENDITURE ANALYSIS

The overall county expenditure for the period ending 30th September, 2018 amounted to Kshs

1,015,612,996.10 out of which Kshs 164,273,990.26 is for Operation & Maintenance and Kshs

851,339,005.84 for Personnel emoluments. This represents an overall absorption rate of 11 per cent

against the FY 2018/19 budget.

Table 5;Summary of County Executive & County Assemby Expenditures

County Executive Budget Expenditures Balance %age

Recurrent 4,873,169,891.00 897,353,819.10 3,975,816,071.90 18%

Development 3,236,329,616.00

3,236,329,616.00 0%

Total 8,109,499,507.00 897,353,819.10 7,212,145,687.90 11%

County Assembly

Recurrent 746,360,207.00 118,259,177.00 628,101,030.00 16%

Development 70,000,000.00

70,000,000.00 0%

Total 816,360,207.00 118,259,177.00 698,101,030.00 14%

Total Budget

Recurrent 5,619,530,098.00 1,015,612,996.10 4,603,917,101.90 18%

Development 3,306,329,616.00 0.00 3,306,329,616.00 0%

Total 8,925,859,714.00 1,015,612,996.10 7,910,246,717.90 11%

3.1 Expenditure by Economic Classification

Out of the total expenditures, the expenditures on salaries amounted to 84per cent, whereas use of goods

expenditures amounted to 16per cent of the total expenditures. There were no expenditures on

development

Figure 4; Expenditures by Economic Classification

Salaries and wages had the highest absorption at 23 per cent. Operation & Maintenance had an

absorption rate of 8 per cent.

Operation & Maintenance

16%

Salaries84%

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Table 6;Expenditure by Economic Classification

County Executive

Economic Classification FY 2018/19 Budget Expenditures as at

30th September 2018 Absorption

Salaries 3,297,504,925.68 789,830,093.84 24%

Operation & Maintenance 1,575,664,965.32 107,523,725.26 7%

Development 3,236,329,616.00 0%

Total 8,109,499,507.00 897,353,819.10 11%

County Assembly



Salaries 383,930,362.86 61,508,912.00 16%

Operation & Maintenance 362,429,844.14 56,750,265.00 16%

Development 70,000,000.00 0%

Total 816,360,207.00 118,259,177.00 14%

Total Budget



Salaries 3,681,435,288.54 851,339,005.84 23%

Operation & Maintenance 1,938,094,809.46 164,273,990.26 8%

Development 3,306,329,616.00 0%

Total 8,925,859,714.00 1,015,612,996.10 11%

3.2 Departmental Expenditures;

The Department of Finance & Socio Economic Planning recorded the highest overall absorption rate at

24 per cent. The Department of Agriculture, Livestock & Fisheries, Health and Trade, Tourism &

Cooperatives recorded the second and third highest absorption rates at 21per cent and 20per cent

respectively.

Table 7; Departmental Expenditures

DEPARTMENT FY 2018/19

Budget Estimates

Total Recurrent

Expenditures as at

30th September

2018

Absorption

1 Department of Health 2,527,767,199.00 516,733,061.60 20%

2 County Assembly 746,360,207.00 118,259,177.00 16%

3 Department of Finance & Socio Economic

Planning

462,500,824.00 111,103,295.00 24%

4 Department of Agriculture, Livestock &

Fisheries Development

241,563,621.00 50,101,219.30 21%

5 County Secretary 291,733,697.00 48,663,042.95 17%

6 Department of Education & ICT 345,779,763.00 44,202,853.45 13%

7 Department of Devolution & Public

Service

249,782,318.00 39,406,710.80 16%

8 Office of the Governor 162,358,920.00 20,605,435.90 13%

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9 Department of Transport, Energy &

Infrastructure

186,145,659.00 19,861,846.55 11%

10 Department of Water, Irrigation &

Environment

129,770,868.00 14,937,811.85 12%

11 Department of Trade, Tourism &

Cooperatives

48,484,578.00 9,686,578.80 20%

12 County Public Service Board 62,740,676.00 8,140,983.00 13%

13 Department of Gender, Youth & Social

Services

73,038,789.00 7,850,095.10 11%

14 Department of Lands, Physical Planning

& Mining

51,940,808.00 4,688,825.30 9%

15 Office of the Deputy Governor 8,470,000.00 928,000.00 11%

16 County Attorneys Office 31,092,171.00 444,059.50 1%

Total 5,619,530,098.00 1,015,612,996.10 18%

The County Attroney Office recorded the least absorption at 1per cent followed by Lands, Physical

Planning & Mining, Gender, Youth & Social services, Transport & Infrastructure at 9per cent and 11

percent respectively.

Expenditure by Economic Classification

The Department of Devolution & Public Service recorded the highest O&M absorption rate at 16.3 per

cent, with the County Assembly and County Public Service Board & recording the second and third

highest absorption rate at 15.7 per cent and 14.5 Per cent respectively. County Attorneys Office had

the least absorption of O&M budget at 0.3 per cent.

The County Secretary recorded the highest overall budget absorption rate of 17 per cent, with the

Department of Health, Devolution and Public Service and County Assembly recording the second,

third and fourth highest absorption rate at 16, 15 and 14 Per cent respectively. County Attorney Office

had the least overall absorption at 1per cent.

Overally there were no development expenditures across all departments

Detailed analysis of both recurrent budget is as follows;

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Table 8; Recurrent Expenditures by Department

DEPARTMENT FY 2018/19

Salaries Budget

Salaries

Expenditures as

at 30th

September 2018

Salaries

Absorptio

n Rate

FY 2018/19

O&M Budget

O&M

Expenditures

as at 30th

September

2018

O&M

Absorptio

n Rate

(per cent)

1. 1 County Attorneys Office 4,192,171.00 374,459.50 9% 26,900,000.00 69,600.00 0.3%

2. 2 County Public Service Board 32,636,876.00 3,787,605.40 12% 30,103,800.00 4,353,377.60 14.5%

3. 3 Department of lands, Physical Planning &

Mining

25,566,094.00 2,672,045.30 10% 26,374,714.00 2,016,780.00 7.6%

4. Office of Governor 76,633,220.00 11,464,208.00 15% 85,725,700.00 9,141,227.90 10.7%

5. Office of Deputy Governor - -

8,470,000.00 928,000.00 11.0%

6. Department of Trade, Tourism & Cooperatives 33,446,500.00 8,456,882.80 25% 15,038,078.00 1,229,696.00 8.2%

7. Department of Gender, Youth & Social

services

47,033,789.00 7,560,332.80 16% 26,005,000.00 289,762.30 1.1%

8. County Secretary 90,203,197.00 44,105,685.20 49% 201,530,500.00 4,557,357.75 2.3%

9. Department of Finance & Socio Economic

Planning

204,783,773.00 98,678,457.00 48% 257,717,051.00 12,424,838.00 4.8%

10. Department of Education 240,144,763.00 42,065,658.25 18% 105,635,000.00 2,137,195.20 2.0%

11. Department of Transport & Infrastructure 64,753,659.00 15,325,344.55 24% 121,392,000.00 4,536,502.00 3.7%

12. Department of Agriculture, Livestock &

Fisheries Development

215,710,498.00 48,265,469.30 22% 25,853,123.00 1,835,750.00 7.1%

13. Department of water, Irrigation &

Environment

81,270,868.00 14,937,811.85 18% 48,500,000.00 0.00 0.0%

14. Department of Health 2,032,207,199.00 469,208,512.09 23% 495,560,000.00 47,524,549.51 9.6%

15. Department of Devolution & Public Service 148,922,318.00 22,927,621.80 15% 100,860,000.00 16,479,089.00 16.3%

16. County Assembly 383,930,362.00 61,508,912.00 16% 362,429,845.00 56,750,265.00 15.7% Total 3,681,435,287.00 851,339,005.84 23% 1,938,094,811.0 164,273,990.26

8.5%


15 | P a g e

Table 9; Recurrent & Development Expenditures by Department

Department FY 2018/19

Recurrent

Budget

Recurrent

Expenditures

as at 30th

September

2018

FY 2018/19

Development

Budget

Development

Expenditures

as at 30th

September

2018

Absorpt

ion

Total Budget Total

Expenditures

as at 30th

September

2018

Overall

Absorp

tion

1 Health 2,527,767,199 516,733,061.6 650,597,899.00 0 0% 3,178,365,098. 516,733,061.60 16%

2 County Assembly 746,360,207 118,259,177.0 70,000,000.00 0 0% 816,360,207.00 118,259,177.00 14%

3 Finance & Socio Economic

Planning

462,500,824 111,103,295.0 680,326,286.00 0 0% 1,142,827,110. 111,103,295.00 10%

4 Agriculture, Livestock &

Fisheries development

241,563,621 50,101,219.30 474,435,163.00 0 0% 715,998,784.00 50,101,219.30 7%

5 County Secretary 291,733,697 48,663,042.95

0 0% 291,733,697.00 48,663,042.95 17%

6 Education 345,779,763 44,202,853.45 156,070,000.00 0 0% 501,849,763.00 44,202,853.45 9%

7 Devolution & Public Service 249,782,318 39,406,710.80 15,686,413.00 0 0% 265,468,731.00 39,406,710.80 15%

8 Office of Governor 162,358,920 20,605,435.90

0 0% 162,358,920.00 20,605,435.90 13%

9 Transport & Infrastructure 186,145,659 19,861,846.55 404,579,123.00 0 0% 590,724,782.00 19,861,846.55 3%

10 Water, Irrigation &

Environment

129,770,868 14,937,811.85 474,393,132.00 0 0% 604,164,000.00 14,937,811.85 2%

11 Trade, Tourism &

Cooperatives

48,484,578 9,686,578.80 88,000,000.00 0 0% 136,484,578.00 9,686,578.80 7%

12 County Public Service Board 62,740,676 8,140,983.00 10,000,000.00 0 0% 72,740,676.00 8,140,983.00 11%

13 Gender, Youth & Social

services

73,038,789 7,850,095.10 88,000,000.00 0 0% 161,038,789.00 7,850,095.10 5%

14 Lands, Physical Planning &

Mining

51,940,808 4,688,825.30 194,241,600.00 0 0% 246,182,408.00 4,688,825.30 2%

15 Office of Deputy Governor 8,470,000 928,000.00

0 0% 8,470,000.00 928,000.00 11%

16 County Attorneys Office 31,092,171 444,059.50

0 0% 31,092,171.00 444,059.50 1%

Total 5,619,530,098.00 1,015,612,996.1 3,306,329,616.00 0 0 8,925,859,714.00 1,015,612,996.10 11%

16 | P a g e

4.0 DEPARTMENTAL PERFORMANCE REPORTS

4.1 COUNTY ATTORNEY

The total expenditure for the first quarter of FY2018/19 for the department was Kshs. 444,059.50

which translated to an absorption rate of 1 per cent against the budget. The department spent 1 per

cent of the total expenditures on operation and maintenance and 14 per cent on Personnel

emoluments.

Figure 5; County Attorney; Expenditure by Economic Classification

RECURRENT EXPENDITURE

Analysis of the recurrent expenditure shows that the department spent Kshs. 374,459.50 on personnel

emoluments which represents 84 per cent of the total recurrent expenditure and Kshs.69,600.00 on

operations and maintenance expenditure, which is 16 per cent of the total recurrent expenditure for the

first quarter of FY 2018/19.

Table 10;: County Attorney-Summary of Budget and Expenditures

Expenditure Item FY 2018/19 Budget

Estimates

Expenditures As At

30th September 2018

Absorption

Rate

Recurrent Expenditure

Personnel 4,192,171.20 374,459.50 9%

Operations 26,350,000.00 69,600.00 0.26%

Maintenance 550,000.00 - 0%

Sub Total 31,092,171.20 444,059.50 1%

The expenditure of various line items is summarised below:

Table 11; County Attorney- O&M Expenditure per Vote Line

Expenditure item FY 2018/19

Budget

Estimates

Cumulative

Expenditure

Absorption

Rate

Telephone,Telex, Fascimile 100,000.00 50,000.00 50%

Local Daily Subsistence Allowance 1,000,000.00 14,000.00 1%

Catering Services 300,000.00 5,600.00 2%

Internet Connections 30,000.00 - 0%

Personnel 84%

Operations and maintenance

16%

17 | P a g e

Travel Costs (airlines, bus railway) 500,000.00 - 0%

Publishing and printing Services 200,000.00 - 0%

Subscription to Newspapers 50,000.00 - 0%

Advertising and Publicity 150,000.00 - 0%

General Office Supplies (Papers, pencils, forms) 250,000.00 - 0%

Supplies and Accessories for Computers and Printers 100,000.00 - 0%

Sanitary and Cleaning Materials 20,000.00 - 0%

Refined Fuels, Oils and Lubricants 500,000.00 - 0%

Membership fees, Dues and Subscriptions 150,000.00 - 0%

Legal Dues/Fees, Arbitration / opinion 22,500,000.00 - 0%

Contracted professional Services 500,000.00 - 0%

Purchase of office furniture 200,000.00 - 0%

Purchase of Computers and IT equipment 300,000.00 - 0%

Maintenance of Office Furniture and Equipment 50,000.00 - 0%

TOTAL 26,900,000 69,600

Analysis of expenditure by votes shows that Telephone, Telex, Fascimile vote had the highest

expenditure of Kshs. 50,000.00 while Catering Services had the least expenditure of kshs.5,600.00.

4.2 COUNTY PUBLIC SERVICE BOARD

The total expenditure for the first quarter of FY2018/19 for the CPSB was Kshs.8,140,983.00 which

translated to an absorption rate of 11 per cent against the budget. The Board spent 14 per cent of the

total expenditures on operation and maintenance and 12 per cent on personnel emoluments.

Figure 6; CPSB-Expenditures by Economic Classification


Analysis of the recurrent expenditure shows that the Board spent Kshs. 3,787,605.00 on personnel

emoluments, which represents 47 per cent of the total recurrent expenditure and Kshs. 4,353,378.00 on

operations and maintenance expenditure, which is 53 per cent of the total recurrent expenditure for the

first quarter of FY 2018/19.

Table 12; CPSB-Summary of Budget and Expenditures

Operations53%

Maintenance1%

Personnel 46%

18 | P a g e

Expenditure Item FY 2018/19

Budget Estimates

Cumulative Expenditure

As At 30th Sept 2018

Absorption

Rate


Operations 27,093,800 4,284,501 16%

Maintenance 3,010,000 68,877 2%

Sub Total 30,103,800 4,353,378 14%

Personnel 32,636,876 3,787,605 12%

Total Recurrent 62,740,676 8,140,983 13%

Development Expenditure

Capital Expenditure 10,000,000 0%

Total Budget 72,740,676 8,140,983 11%

Analysis of expenditure by votes shows that Daily Subsistence Allowance vote had the highest

expenditure of Kshs. 2,470,700.00 while Courier & Postal Services had the least expenditure of

Kshs.1,100.00.

The expenditure of various line items is summarised below

Table 13; CPSB-O&M Expenditures per Vote Line


Estimates

Expenditures As At

30th September 2018

Absorptio

n Rate

Local Daily Subsistence Allowance 5,000,000.00 2,470,700.00 49%

Refined Fuels & Lubricants 1,100,000.00 436,600.00 40%

Human resource reforms 2,500,000.00 424,200.00 17%

Payment of Rent-Non Residential 1,000,000.00 277,725.00 28%

Catering Services(Receptions,

Accommodation,drinks

1,500,000.00 160,810.00 11%

Contracted Guards and Cleaning Services 500,000.00 148,944.00 30%

Advertising, Awareness & Publicity

Campaigns

1,000,000.00 131,544.00 13%

Local Travel Costs 1,000,000.00 75,600.00 8%

Telephone, Telex, Fascimile and Mobile

Phone Services

250,000.00 67,558.85 27%

Contracted Professional Services 1,500,000.00 41,000.00 3%

Water and Sewarage 300,000.00 35,329.00 12%

Maintenance of Computers, Software and

Networks

304,000.00 34,800.00 11%

Maintenance Motor Vehicles 1,100,000.00 34,076.75 3%

Contracted Technical Services 400,000.00 5,300.00 1%

Electricity 200,000.00 3,600.00 2%

Office and General Supplies 300,000.00 3,120.00 1%

Sanitary and Cleaning Materials 200,000.00 1,370.00 1%

Courier & Postal Services 50,000.00 1,100.00 2%


Foreign Travel Costs 700,000.00 - 0%

Foreign Daily subsistence allowance 3,300,000.00 - 0%

Publishing & printing Services 600,000.00 - 0%

19 | P a g e


Estimates

Expenditures As At

30th September 2018

Absorptio

n Rate

Subscription to Newspapers, Magazines and

Periodicals

33,800.00 - 0%

Training Expenses 3,300,000.00 - 0%

Insurance Costs 600,000.00

0%

General office Supplies-stationery 500,000.00 - 0%

Supplies and accessories for Computers 500,000.00 - 0%

Membership fees, Dues & Subscriptions 360,000.00

0%

Maintenance of Office Furniture and

Equipments

136,000.00 - 0%

Maintenance of Buildings and Stations-

Non-residential.

470,000.00 - 0%

Purchase of Office Furniture and Fittings 500,000.00 - 0%

Purchase of other Office Equipment 500,000.00 - 0%

30,103,800 4,353,377.6


The department had no expenditure on development projects for the first quarter for FY 2018/19.

Table 14; County Public Service Board


Budget

Estimates

Cumulative

Expenditure As

At 30th Sept

2018

Absorption

Rate

Project

Status

Construction Of Office Block 10,000,000 0 0%

Not

Started

Total Development Budget 10,000,000 0 0%

4.3 DEPARTMENT OF LANDS, MINING, PHYSICAL PLANNING AND URBAN

DEVELOPMENT

The total expenditure for the first quarter of the FY 2018/19 was Kshs 4,688,825.30, which translated

to an absorption rate of 2per cent against the approved budget.All the monies were spent on recurrent

expenditure.The department spent 57per cent on Personnel emoluments and 43per cent on operations

and maintenance.

20 | P a g e

Figure 7; Lands Department; Expenditure by Economic Classification


Analysis of the recurrent expenditure of Kshs 4,688,825.30 shows that the department spent Kshs

2,672,045.30 on personnel emoluments, which represents 57 per cent of the total recurrent expenditure

and Kshs 2,016,780.00 on operations, which represents 43 percent of the total recurrent expenditure in

the first quarter of FY2018/19. The absorption rate of the reccurrent expenditure was 9 per cent.

Table 15; Lands Department; Summary of Budget and Expenditures

Expenditure Item FY 2018/19 Approved

Estimates

Expenditures As At 30th

September 2018

Absorption

Rate

Operations 19,874,713.54 2,016,780.00 10%

Maintenance 6,500,000.00 - 0%

Sub Total 26,374,713.54 2,016,780.00 8%

Personnel 25,566,094.50 2,672,045.30 10%

Total Recurrent 51,940,808.04 4,688,825.30 9%


Capital Expenditure 194,241,600.00 - 0%

Total 246,182,408.04 4,688,825.30 2%

Analysis of expenditure by votes shows that Domestic Daily Subsistence Allowance vote had the

highest expenditure of Kshs 1,097,745.00 while membership fees had the least expenditure of kshs

5,000.00

Table 16; Lands Department; O&M Expenditure per Vote Line


Approved Estimates

Expenditures As At

30th September 2018

Absorption

Rate

Local Daily Subsistence

Allowance

3,824,713.54 1,097,745.00 29%

Foreign Travel Costs 1,000,000.00 313,761.00 31%

Fuels, Oils & Lubricants 2,500,000.00 310,000.00 12%

Domestic Travel Costs 900,000.00 134,424.00 15%

Hospitality-Catering Services

Accommodatin,Gifts & Drinks

1,500,000.00 107,400.00 7%

Other Operating expenses-wages

and stipend

400,000.00 30,000.00 8%

Operations and Maintenace

43%Personnel

emoluments57%

21 | P a g e


Approved Estimates

Expenditures As At

30th September 2018

Absorption

Rate

Office & General Supplies-

stationery

900,000.00 18,450.00 2%

Membership fees 150,000.00 5,000.00 3%

Communication-Telephone 100,000.00 - 0%

Communication-Courier & Postal

Services

50,000.00 - 0%

Foreign Daily subsistence

allowance

700,000.00 - 0%



Advertising & Publicity 1,000,000.00 - 0%


office & General Supplies-

Computer Accessories

100,000.00 - 0%

Policy formulation

Survey,Mining & Physical

Planning

1,500,000.00 - 0%

Public Participation 1,000,000.00 - 0%

Establish departmental

commitees:Lands Application

Processing Committee &

Aartisanal Minning Committee

3,000,000.00 - 0%

Purchase of Motor vehicle 5,000,000.00 - 0%

Maintenance of Computers,

Software

50,000.00 - 0%

Maintenance of Plant machinery

and equipment

150,000.00 - 0%

Purchase of office equipment 500,000.00 - 0%

Purchase of computers 300,000.00 - 0%


DEVELOPMENT EXPENDITURE

The department has a total Development Budgeted of Kshs 194,241,600. There were no expenditures

incurred on development in the first Quarter of budget implementation.

Table 17; Lands Department; Development Budget, Expenditures and Project Status

Ward Project Description FY 2018/19

Approved

Estimates

Expendit

ures as at

30th

Septembe

r 2018

Absp

orpti

on

Project

status

HQ Partnership with NLC on County Land

Issues

1,000,000.00 0 0% Ongoing

HQ GIS Lab 1,000,000.00 0 0% Ongoing

HQ Land Information Management System -

Digitisation

5,000,000.00 0 0% Not

Started

HQ IDA (World Bank) credit: Kenya Urban

Support Project(KUSP)

136,261,600.00 0 0% Not

Started

22 | P a g e


Approved

Estimates

Expendit

ures as at

30th

Septembe

r 2018

Absp

orpti

on

Project

status

All

subcounties

Urban Infrastructure Development -

(Kshs 2,500,000 Planning of one town and

Market infrastructure per sub county)

4,600,000.00 0 0% Not

Started

HQ Mining Mapping & development 1,900,000.00 0 0% Not

Started

HQ Purchase of land 20,000,000.00 0 0% Not

Started

HQ Town/markets Survey & mapping 7,500,000.00 0 0% Ongoing

All wards Title deeds 3,990,000.00 0 0% Ongoing

Kee Purchase of land for kithuni Dispensary 1,000,000.00 0 0% Not

Started

HQ Urban Planning - (Valuation rolls ) 1,000,000.00 0 0% Ongoing

HQ Estate Administration & Support to

Adjudication

3,990,000.00 0 0% Ongoing

Mtito Andei EPZ land Mtito Andei 5,000,000.00 0 0% Not

Started

Emali/Mulala Survey of private land, public lands and

roads

2,000,000.00 0 0% Not

Started

Total 194,241,600 0 0%

4.4 OFFICE OF THE GOVERNOR

The total expenditure for the first quarter of the FY 2018/19 for the department was Kshs 20,605,435.90

which translated to an absorption rate of 13 % against the total departmental budget.

The department spent 56 per cent on Personnel emoluments and 44per cent of the total expenditure on

Operations.

Figure 8; Office of the Governor; Expenditure by Economic Classification


OPERATIONS44%

MAINTENANCE0%

PERSONNEL 56%

23 | P a g e

Analysis of the recurrent expenditure shows that the department spent Kshs 11,464,208.00 on personnel

emoluments, which represent 56 per cent of the total recurrent expenditure, Kshs. 9,141,227.90 on

operation and maintenance that represents 44 per cent of the total recurrent expenditure for the first

quarter of the FY 2018/19.

Table 18; Office of the Governor; Summary of Budget and Expenditures

Expenditure Item FY 2018/19 Approved

Estimates

Expenditures As At

30th September 2018

Absorption

Rate


Operations 83,395,700.00 9,027,727.90 11%

Maintenance 2,350,000.00 113,500.00 5%

Sub Total 85,745,700.00 9,141,227.90 11%

Personnel 76,633,219.85 11,464,208.00 15%

Total Recurrent Budget 162,378,919.85 20,605,435.90 13%


Capital Expenditure -

Total Budget 162,378,919.85 20,605,435.90 13%

Analysis of expenditure by votes shows that Reintegration support programme vote had the highest

expenditure of Kshs 1,270,000.00 while General Office Supplies-Stationery had the least expenditure

of Kshs 54,750.00.

Table 19; Office of the Governor; O&M Expenditure per Vote Line


Approved

Estimates

Expenditures as

at30th September

2018

Absorption

Rate

Reintegration support

programme

2,000,000.00 1,270,000.00 64%

Local Daily Subsistence

Allowance

7,500,000.00 1,181,649.00 16%

Refined Fuels & Lubricants 8,000,000.00 1,000,000.00 13%

Catering Services (Receptions,

Accommodation,drinks)

2,000,000.00 908,382.90 45%

Media Outreach 2,000,000.00 750,470.00 38%

Hospitality supplies 2,000,000.00 657,900.00 33%

Participatory Development &

Community Outreach

2,000,000.00 600,000.00 30%

Governance Liaison 1,000,000.00 486,156.00 49%

Foreign Travel Costs 1,000,000.00 327,120.00 33%

Local Travel Costs 3,000,000.00 318,874.00 11%

Community Events & Field

Activities

3,500,000.00 300,000.00 9%

Monitoring and evaluation 3,000,000.00 298,250.00 10%

Foreign Daily subsistence

allowance

2,700,000.00 182,052.00 7%

Training Expenses 1,000,000.00 131,124.00 13%


Purchase of Computers 500,000.00 113,500.00 23%

Intergovernmental relations- 10,000,000.00 105,000.00 1%

24 | P a g e


Approved

Estimates

Expenditures as

at30th September

2018

Absorption

Rate

Telephone, Telex, Fascimile and

Mobile Phone Services

200,000.00 100,000.00 50%

Security Operations 1,000,000.00 100,000.00 10%

Governors residence expenses 1,000,000.00 71,400.00 7%

Supplies and Accessories for

Computers

500,000.00 59,600.00 12%

General Office Supplies-

Stationery

1,500,000.00 54,750.00 4%

Purchase of utility vehicle 21,000,000.00 - 0%

Electricity 25,700.00 - 0%


Courier & Postal Services 150,000.00 - 0%


Subscription to Newspapers,

Magazines and Periodicals

200,000.00 - 0%

Advertising, Awareness &

Publicity Campaigns

1,000,000.00 - 0%

Hire of Equipment, Plant &

Machinery

200,000.00 - 0%

National Celebrations 500,000.00 - 0%

Supplies for Broadcasting and

Information Services

1,000,000.00 - 0%

Sanitary and Cleaning Materials 1,000,000.00 - 0%

Membership fees 150,000.00 - 0%


Contracted Technical Services 500,000.00 - 0%

County Policing Authority 500,000.00 - 0%

Public Contracting & ISO

certification

1,000,000.00 - 0%

Maintenance of Office Furniture 200,000.00 - 0%

Purchase of Furniture &

Equipments

1,500,000.00 - 0%

Maintenance of Computers,

Software

150,000.00 - 0%

4.5 OFFICE OF THE DEPUTY GOVERNOR

The total expenditure for the first quarter FY 2018/19 for the department was Kshs 928,000.00, which

translated to an absorption rate of 11per cent against the budget.


Analysis of the recurrent expenditure shows that the department spent Kshs. 928,000.00 on operations

expenditure, which is 100 Per cent of the total recurrent expenditure for the FY 2018/19.

Table 20; Office of Deputy Governor; Summary of Budget and Expenditures

25 | P a g e


Estimates

Expenditures As At

30th September 2018

Absorption Rate


Operations 8,450,000.00 928,000.00 11%

Maintenance - -

Sub Total 8,450,000.00 928,000.00 11%

Personnel -

Total Recurrent Budget 8,450,000.00 928,000.00 11%

Development Expenditure -

Capital Expenditure -

Total Budget 8,450,000.00 928,000.00 11%

Analysis of expenditure by votes shows that Local Daily Subsistence Allowance vote had the highest

expenditure of kshs 477,000.00 while Subscriptions to Newspapers, Magazines and Periodicals had the

least expenditure of Kshs 20,000.00

Table 21; Office of the Deputy Governor; O&M Expenditure per Vote Line


Approved

Estimates

Expenditures As At

30th September

2018

Absorption Rate


Hospitality supplies 500,000.00 150,000.00 30%



500,000.00 106,000.00 21%

Community Outreach 750,000.00 100,000.00 13%

Telephone, Telex, Fascimile and

Mobile Phone Services

150,000.00 75,000.00 50%



50,000.00 20,000.00 40%



Local Travel Costs 1,000,000.00 - 0%


Foreign subsistence allowance 1,000,000.00 - 0%


General Office Supplies-Stationery 50,000.00 - 0%

Supplies and Accessories for

Computers

50,000.00 - 0%


Refined Fuels & Lubricants 1,200,000.00 - 0%

4.6 DEPARTMENT OF TRADE, INDUSTRY, TOURISM AND COOPERATIVES

The total expenditure for the FY 2018/19 first quarter was Kshs 9,686,578.80, which translated to an

absorption rate of 7per cent against the budget. All the monies were spent on recurrent budget. The

department spent 87per cent of the total expenditure on Personnel emoluments and 13per cent on

Operation and maintenance.

26 | P a g e

Figure 9; Trade, Industry, Tourism & Cooperatives; Expenditure by Economic Classification



8,456,882.80 on personnel emoluments which represents 87 per cent of the total recurrent expenditure

and Kshs. 1,229,696.00 on operations and maintenance expenditure which is 13per cent of the total

recurrent expenditure for the FY 2018/19 first quarter.

Table 22; Trade Department; Summary of Budget and Expenditures


Estimates

Expenditure As At

30th September 2018

Absorption Rate


Operations 14,038,078.00 1,229,696.00 9%

Maintenance 1,000,000.00 - 0%

Sub Total 15,038,078.00 1,229,696.00 8%

Personnel 33,446,500.50 8,456,882.80 25%

Total Recurrent 48,484,578.50 9,686,578.80 20%



Total 136,484,578.50 9,686,578.80 7%

Analysis of expenditure by votes shows that domestic daily subsistence allowance had the highest

expenditure of kshs 542,430.00 while electricity utilitiy had the least expenditure of kshs 9,407.00. The

vote on communication telephone, telex, facsimile & mobile phone services had the highest absorption

rate at 22per cent followed closely by domestic daily subsistence allowance at 21per cent while

hospitality-catering services and utilites-electricity had the least at 2per cent each. Other vote items had

less than 20% absorption rates with a majority recoring zero percent absorption rate meaning that they

did not incur any expenditure in the first quarter of FY 2018/19.

Table 23; Trade Department; O&M Expenditures per Vote Line


Budget Estimates

Expenditure As At 30th

September 2018

Absorptio

n Rate


Operations and maintenance

13%

Personnel emoluments

87%

27 | P a g e


Budget Estimates

Expenditure As At 30th

September 2018

Absorptio

n Rate


Contracted Guards 1,700,000.00 270,000.00 16%

Communication-Telephone,Telex,Facsimile

& Mobile phone Services

300,000.00 66,359.00 22%

Hospitality-Catering Services 1,000,000.00 21,500.00 2%

Office & General Supplies-Sanitary 200,000.00 20,000.00 10%

Utiliites-Electricity 500,000.00 9,407.00 2%

Private sector engagements 1,000,000.00 - 0%

Utilities-Water and Sewarage 200,000.00 - 0%



Domestic Travel Costs 1,000,000.00 - 0%


Foreign Daily subsistence allowance 500,000.00 - 0%



Advertising & Publicity 300,000.00 - 0%


Office & General Supplies-stationery 408,151.00 - 0%

office & General Supplies-Computer

Accessories

400,000.00 - 0%

Casual Labour –Others 200,000.00 - 0%

Maintenance of Office Furniture &

Equipment

100,000.00 - 0%

Maintenance of plant,machinery and

equipment

100,000.00 - 0%

Purchase of office furniture & Equipments 400,000.00 - 0%

Purchase of Computers, Printers 400,000.00 - 0%


The department had budgeted kshs 88,000,000.00 for capital development expenditure. However, no

expenditures has been incurred in the first quarter of Budget Implementation for FY 2018/19.

Table 24; Trade Department; Development Budget, Expenditures and Project Status

HQ/W

ARD

DEVELOPMENT

EXPENDITURE

FY 2018/19

Budget

Expendit

ures as

at 30th

Septemb

er 2018

Absporp

tion

Project

status

HQ Trade development and promotion

- including establishment of a

special economic zone

5,600,000.00 0 0% Not

started

28 | P a g e

HQ/W

ARD

DEVELOPMENT

EXPENDITURE

FY 2018/19

Budget

Expendit

ures as

at 30th

Septemb

er 2018

Absporp

tion

Project

status

HQ Development of Makueni ASK

Show

10,000,000.00 0 0% Ongoing

HQ Development of a marketing Portal 1,000,000.00 0 0% Not

started

HQ Consumer Protection 1,000,000.00 0 0% Ongoing

HQ ENE Microfinance 1,500,000.00 0 0% Ongoing

HQ Tourism Promotion 10,000,000.00 0 0% Ongoing

HQ Operationalisation of Tannery 9,000,000.00 0 0% Ongoing

HQ Construction of Abbatior 13,000,000.00 0 0% Ongoing

HQ Co-operative development and

management

15,000,000.00 0 0% Ongoing

Kathon

zweni

Kathonzweni stock yard 500,000.00 0 0% Ongoing

Mason

galeni

Ulilinzi Mkt Livestock yard 3,300,000.00 0 0% Ongoing

Kikum

bulyu

South

Completion of Kyanginywa Market

shed

4,000,000.00 0 0% Ongoing

Kalaw

a

Completion of Kalawa stock yard 1,600,000.00 0 0% Ongoing

Kee Kee - Construction of 3 market

sheds (Ikalyoni, Kitandi, Mutulani,

Kee, Kasunguni)

2,000,000.00 0 0% Ongoing

Kiimak

iu/Kala

nzoni

Construction of Maindioni (mola)

livestock yard

3,500,000.00 0 0% Not

started

Wote/

Nziu

Phase 2Wote-Jua kali sheds at

Wote

2,000,000.00 0 0% Not

started

Kiima

Kiu

/Kalan

zoni

Phase 2 Construction of Malili

open air market and buspark

5,000,000.00 0 0% Not

started

TOTAL 88,000,000.00

4.7 DEPARTMENT OF GENDER, YOUTH & SOCIAL SERVICES

The total expenditure for the the first quarter of FY 2018/19 was Kshs 7,850,095.10 which translated

to an absorption rate of 5 per cent against the total departmental budget. All the expenditures were on

recurrent recurrent budget.

The department spent 7,560,332.80 (96 per cent) of the total expenditures on personnel emoluments

and Kshs 289,762.30 (4 per cent) on operation and maintenance.

29 | P a g e

Figure 10; Department of Gender- Expenditure by Economic Classification



7,560,332.80 on personnel emoluments, which represents 96per cent of the total recurrent expenditure

and Kshs. 289,762.30 on operations expenditure, which is 4per cent of the total recurrent expenditure

for the FY 2018/19.

Table 25;: Gender Department; Summary of Budget and Expenditures


Estimates

Expenditures as at

30th September 2018

Absorption Rate

(Per cent)


Operations 19,455,000.00 289,762.30 1%

Maintenance 6,550,000.00 - 0%

Sub Total 26,005,000.00 289,762.30 1%

Personnel 47,033,789.40 7,560,332.80 16%

Total Recurrent 73,038,789.40 7,850,095.10 11%



TOTAL BUDGET 161,038,789.40 7,850,095.10 5%

Analysis of expenditure by votes shows that domestic daily subsistence allowance vote had the highest

expenditure of Kshs 197,400.00 with 10 per cent absorption rate while telephone, telex, facsimile &

mobile phone services had the least expenditure of Kshs 92,362.30 with absorption rate of 46 per cent.

Operations and Maintenance

4%

Personnel Emoluments

96%

30 | P a g e

Table 26; Gender Department-O&M Expenditures per Vote Line


Budget Estimates

Expenditures As At

30th Sepptember 2018

Absorption

Rate


Telephone,Telex,Facsimile & mobile

phone services

200,000.00 92,362.30 46%




Foreign Daily subsistence allowance 700,000.00 - 0%


Subscription to Newspapers,Magazine &

Periodicals

50,000.00 - 0%

Advertising,Publicity Campaigns &

Awareness

500,000.00 - 0%


National Celebrations 1,000,000.00 - 0%

Hospitality-Catering Services 1,500,000.00 - 0%

Sports Equipment & Materials 1,000,000.00 - 0%


office & General Supplies 500,000.00 - 0%

Computer &Computer Accessories 500,000.00 - 0%

Office & General Supplies-Sanitary 50,000.00 - 0%

Refined Fuels, Oils & Lubricants 2,000,000.00 - 0%

Membership Fees, Dues and

Subscriptions to Professional Bodies

50,000.00 - 0%


Contracted Technical Services 300,000.00 - 0%

Contracted security services 300,000.00 - 0%

Policy formulation 500,000.00 - 0%

AGPO Training 1,000,000.00 - 0%

Sub County Office Operating Expenses 2,500,000.00 - 0%

Maintenance of buidlings-non residential 100,000.00 - 0%

Routine Maitenance - Other Assets 50,000.00 - 0%



Sanitary towels 6,000,000.00 - 0%

Mantainance of Computers, Softwares

and Networks

50,000.00 - 0%

Develoment Expenditure

The department has a development budget of 88,000,000 for FY 2018/19. There were no expenditures

recorded for development budget. The development budget implementation report is as follows;

Table 27: Development Budget, Expenditures and Project Status

31 | P a g e

Ward Expenditure Item FY 2018/19

Budget

Estimates

Expenditures

as at 30th

September

2018

Absorption Project

status

All wards Makueni Youth service - Youth

Economic Empowerment strategy

50,000,000.00 0 0% Not

started

All wards Men and women

empowerment/gender

mainstreaming

5,000,000.00 0 0% Not

started

All wards Mentorship Programme 4,000,000.00 0 0% Not

started

kithungo/kitundu Levelling of Ngai play ground 4,000,000.00 0 0% Not

started

Kilungu Leveling of ground, construction

of PWD class room at kalongo

primary and a toilet,

3,500,000.00 0 0% Not

started

All wards Arts & culture & Music 3,000,000.00 0 0% Not

started

All wards Support to OVCs 2,000,000.00 0 0% Not

started

All wards Empowerment of persons with

Disabilities (PWDs)

2,000,000.00 0 0% Not

started

All wards Mau Mau Support 2,000,000.00 0 0% Not

started

All wards Sports Development and mgt 10,000,000.00 0 0% Not

started

Emali/Mulala Establishment of Emali

rehabilitation center

1,500,000.00 0 0% Not

started

All wards Elderly Support Programme 1,000,000.00 0 0% Not

started

88,000,000.00

4.8 COUNTY SECRETARY

The total expenditure for the first quarter of FY 2018/19 for the department was Kshs.48,663,043.00

which translated to an absorption rate of 17 per cent against the budget of kshs. 291,733,697. The

department spent 91 per cent of the total expenditures on Personnel emoluments and 9 per cent on

Operations and maintenance.

Figure 11; County Secretary- Expenditure by Economic Classification


9%

Personnel emoluments91%

32 | P a g e


Analysis of the recurrent expenditure shows that the department spent Kshs. 44,105,685.20 on

personnel emoluments which represents 91 per cent of the total recurrent expenditure and Kshs.

4,557,358 on operations and maintenance expenditure which is 9 per cent of the total recurrent

expenditure for the first quarter of FY 2018/19.

Table 28; County Secretary- Summary of Budget & Expenditures


Estimates

Expenditure as

at 30th september

2018

Absorption

Rate


Operations 195,900,000.00 4,557,357.75 2%

Maintenance 5,630,500.00 - 0%

Sub Total 201,530,500.00 4,557,357.75 2%

Personnel 90,203,196.76 44,105,685.20 49%

TOTAL 291,733,696.76 48,663,042.95 17%

Analysis of expenditure by votes shows that Perfomance Contracting vote had the highest expenditure

of Kshs.1,497,000 while Courier & postal Services had the least expenditure of Kshs.15,000.

Table 29; County Secretary; O&M expenditures per Vote Line


Budget Estimates

Expenditure as at

30th september 2018

Absorption

Rate

Perfomance Contracting 3,000,000.00 1,497,000.00 50%

Contracted cleaning sercices 2,500,000.00 934,000.00 37%

Daily Subsistence Allowance 2,500,000.00 681,940.00 27%



1,500,000.00 490,770.00 33%

Development of HR policies and

sensitization of Service Regulations to

employees

2,000,000.00 252,700.00 13%


Campaigns

1,000,000.00 177,480.00 18%

Staff welfare 1,000,000.00 164,800.00 16%


Phone Services

300,000.00 145,667.75 49%

Travel Costs 2,000,000.00 83,000.00 4%

General office Supplies-stationery 1,000,000.00 55,000.00 6%


Office and General Supplies 1,000,000.00 25,000.00 3%

Courier & postal Services 100,000.00 15,000.00 15%

Purchase of utility vehicle 8,000,000.00 - 0%


Travel Costs 500,000.00 - 0%

Daily subsistence allowance 1,500,000.00 - 0%

33 | P a g e


Budget Estimates

Expenditure as at

30th september 2018

Absorption

Rate

Publishing & printing Services 1,000,000.00 - 0%


Periodicals

100,000.00 - 0%

Payment of Rent-Non-Residential 200,000.00 - 0%


Medical Insurance 130,000,000.00 - 0%

Supplies and accessories for Computers 500,000.00 - 0%


Contracted professional Services 1,000,000.00 - 0%

Contracted Technical Services 1,000,000.00 - 0%

Pre-feasibility, feasibility and appraisals 1,000,000.00 - 0%

Membership subscription to professional

bodies

500,000.00 - 0%

Office of Ombudsman 3,000,000.00 - 0%

County Service Delivery Unit 25,000,000.00 - 0%

Annual year staff conference 1,000,000.00 - 0%


Maintenance-Buildings-Non Residential 100,000.00 - 0%

Purchase of computers 500,000.00 - 0%

Purchase of Furniture & Equipments 5,000,000.00 - 0%

4.9 DEPARTMENT OF FINANCE AND SOCIO ECONOMIC PLANNING.

The total expenditure for the first quarter of FY 2018/19 was Kshs 111,103,295.00 which translated

to an absorption rate of 10per cent against the budget. All the expenditure were on recurrent. The

department spent 89per cent of the total expenditures on Personnel emoluments and 11per cent on

Operation and maintenance

Figure 12; Finance Department; Expenditure by Economic Classification


11%

Personnel emoluments

89%

34 | P a g e



98,678,457.00 on personnel emoluments, which represents 89 per cent of the total recurrent expenditure

and Kshs. 12,424,838.00 on operations and maintenance expenditure which is 11 per cent of the total

recurrent expenditure for the FY 2018/19.

Table 30; Finance Department; Summary of Budget and Expenditures;


Estimates

Expenditure As At

30th September 2018

Absorrption

Rate


Operations 148,917,051.00 12,059,438.00 8%

Maintenance 108,800,000.00 365,400.00 0%

Sub Total 257,717,051.00 12,424,838.00 5%

Personnel 204,783,773.11 98,678,457.00 48%

Total Recurrent Budget 462,500,824.11 111,103,295.00 24%



Total Budget 1,142,827,110.11 111,103,295.00 10%

Analysis of expenditure by votes shows that Other Operating Expenses - Revenue enforcement vote

had the highest expenditure of kshs 2,012,424.00 while Water and Sewarage vote had the least

expenditure of kshs 24,000.

Table 31; Finance Department; O&M Expenditure per Vote Line


Budget

Estimates

Expenditure As At

30th September

2018

Absorrption

Rate

Other Operating Expenses - Revenue

enforcement

4,000,000.00 2,012,424.00 50%

Daily Subsistence Allowance 4,500,000.00 1,389,648.00 31%

Prefeasibility & Feasibility studies 3,000,000.00 1,380,400.00 46%

Budgeting, CFSP, PER,SWGR,CBROP &

Budget Participation

30,031,308.00 1,333,846.00 4%

Other Operating Expenses-CBEF 5,000,000.00 1,107,600.00 22%




3,000,000.00 814,100.00 27%

Financial management reporting and

dissemination

3,500,000.00 760,516.00 22%

Telephone, Telex, Fascimile and Mobile Phone

Services

1,000,000.00 500,000.00 50%

Supply chain management & E procurement 2,500,000.00 365,400.00 15%

Travel Costs 700,000.00 350,000.00 50%

35 | P a g e


Budget

Estimates

Expenditure As At

30th September

2018

Absorrption

Rate

Refined Fuels & Lubricants 3,000,000.00 300,000.00 10%

Other Operating Expenses - ADP Preparation 2,000,000.00 261,000.00 13%

General office Supplies-stationery 2,500,000.00 184,415.00 7%

Electricity 800,000.00 175,359.00 22%

Preparation of Quarterly implementation reports 1,000,000.00 130,500.00 13%

Other Operating Expenses - CIDP Printing &

dissemination

3,000,000.00 124,000.00 4%

Advertising, Awareness ,Communication &

Publicity Campaigns;

4,000,000.00 122,000.00 3%

Travel Costs 1,300,000.00 106,030.00 8%

Payment of Rent 600,000.00 87,000.00 15%

Devolved county treasuries - cash management 3,000,000.00 50,400.00 2%


Purchase of Utility Vehicle 5,000,000.00 - 0%



Publishing & Printing Services 2,500,000.00 - 0%

Revenue Automation consumables 4,000,000.00 - 0%


Periodicals

300,000.00 - 0%

Capacity building on IFMIS 3,000,000.00 - 0%

Supplies and accessories for Computers 1,500,000.00 - 0%


Staff Uniform and identification badges 2,000,000.00 - 0%

Specialised Materials - CAPI questionnaire and

server expansion

500,000.00 - 0%

Bank Service Commission & Charges 1,585,743.00 - 0%

Contracted Guards & Cleaning services 1,500,000.00 - 0%


Contracted Professional Services- 1,000,000.00 - 0%

Other Operating Expenses - Coordination of

sectoral plans

6,000,000.00 - 0%

Decentralised planning services - revenue

offices

5,000,000.00 - 0%

Finance Bill participation 3,000,000.00 - 0%

Liquor Licensing Authority / Liquor

Committees

6,500,000.00 - 0%

Revenue automation - / Maintenance 8,000,000.00 - 0%

Audit committee 5,000,000.00 - 0%

Policy formulation & consultancy 1,000,000.00 - 0%

Public Expenditure Review - FY 2013/14 -

2017/18

3,000,000.00 - 0%

Planning Indicator tracking 3,000,000.00 - 0%

36 | P a g e


Budget

Estimates

Expenditure As At

30th September

2018

Absorrption

Rate

Statistics - Periodical data, \county statistical

abstract, Indicator tracking,

4,000,000.00 - 0%

Maintenance of Buildings 400,000.00 - 0%

Maintenance of Computers, Software, Networks

& Surveillance Systems

400,000.00 - 0%

Purchase of Office Computers,printers &

photocopiers

1,000,000.00 - 0%

Purchase of office furniture & fittings 2,000,000.00 - 0%

Purchase of office equipments - POS 2,500,000.00 - 0%

Audit Management system 5,000,000.00 - 0%

Fixed Asset management system & Tagging 5,000,000.00 - 0%

Emergency fund 50,000,000.00 - 0%

Car & Mortgage loan Fund- Assembly 20,000,000.00 - 0%

Car & Mortgage loan Fund - Executive 20,000,000.00

0%

TOTAL 257,717,051 12,424,838

Development Expenditures

The Department has a total Development Budget of Kshs 680,326,286.00. However, no development

expenditures were recorded in the first quarter.

Table 32; Finance Department- Development Budget, Expenditures and Project Status


Budget

Estimates

Expenditures

as at 30th

Septmeber

2018

Absorption Project

Status

IDA (World Bank) credit: Kenya

Devolution Support Project (KDSP) "

Level 1 grant"

50,750,604.00 0 0% Not started

IDA (World Bank) credit: Kenya

Devolution Support Project (KDSP) "

Investment grant"

168,575,682.00 0 0% Not started

Ward Disaster response programmes

@10M per ward

300,000,000.00 0 0% Not started

HQ Disaster response programmes 150,000,000.00 0 0% Not started

Purchase of Gensets(sub counties) 1,000,000.00 0 0% Not started

Construction of Document warehouse 10,000,000.00 0 0% Not started

TOTAL 680,326,286.00 0 0%

4.10 DEPARTMENT OF EDUCATION & ICT

The total expenditure for the first quarter of FY 2018/19 was Kshs. 44,202,853.00 which translated to

an absorption rate of 9 per cent against the budget of 501,849,763.00 All the expenditure was on

recurrent budget and there were no expenditure on development budget.

37 | P a g e

Figure 13; Education Department; Expenditure by Economic Classification


Analysis of the recurrent expenditure of 44,202,853.00 shows that the department spent Kshs


and Kshs.2,137,195.00 on operations and maintenance expenditure which is 5 per cent of the total

recurrent expenditure for the first quarter of FY 2018/19.

Table 33; Education Department-Summary of Budget and Expenditures


Estimates

Cumulative Expenditure

As At 30th Sept 2018

Absorption

Rate

Recurrent Expenditure -

Operations 21,335,000 1,564,904 7%

Maintenance 84,300,000 572,291 1%

Sub Total 105,635,000 2 137 195 2%

Personnel 240,144,763 42,065,658 18%

Total Recurrent 345,779,763 44,202,853 13%


Capital Expenditure 156,070,000 - 0%

Totals 501,849,763 44,202,853 9%

The department spent the highest expenditures on Hospitality-Catering Services vote of Kshs 852,170

.00 and the least expenditure of Kshs. 9,477.00 on Medals awards & honours.

Table 34: Education Department; O&M Expenditures per Vote Line


Budget Estimates

Expenditure As

At 30th

September 2018

Absorption

Rate



O&M5%

PERSONNEL 95%

CAPITAL EXPENDITURE

0%

38 | P a g e


Budget Estimates

Expenditure As

At 30th

September 2018

Absorption

Rate

Support to Education 5,000,000.00 370,000.00 7%

Scholarships 12,000,000.00 202,291.00 2%

Facilitation of ECDE Officers & teachers 3,000,000.00 56,680.00 2%

Communication-Telephone 200,000.00 46,383.80 23%


Utiliites-Electricity 200,000.00 26,313.40 13%

Medals awards & honours 500,000.00 9,477.00 2%


Communication-Courier & Postal Services 50,000.00 - 0%







Rent-Non-Residential (C.I.C Centres &

showroom)

700,000.00 - 0%

Office & General Supplies-stationery 1,000,000.00 - 0%

Office & General Supplies-Computer

Accessories

250,000.00 - 0%

Refined fuels, Oils & Lubricants 2,500,000.00 - 0%

Contracted Security guards 1,800,000.00 - 0%

Policy formulation 500,000.00 - 0%

Maintenance - communication equipment 100,000.00 - 0%

Maintenance of Computers, Software 100,000.00 - 0%

Purchase of Office Furniture and

Equipment

500,000.00 - 0%

Purchase of Computers,Printers and other

IT Equipment

500,000.00 - 0%

Bandwidth H/Q 5,000,000.00 - 0%

Webhosting 1,000,000.00 - 0%

Bursaries 25,000,000.00 - 0%

Tusome Computer Nduani 5,100,000.00 - 0%

ECDE Capitation 20,000,000.00 - 0%

CTTI Capitation 8,000,000.00 - 0%

SMS System 2,000,000.00 - 0%


Out of the total Development Budget of Kshs 156,070,000, there were no expenditures recorded for

development budget. The development budget implementation status of the department is as follows;

Table 35; Education department; Development Budget, Expenditures and Project Status

39 | P a g e


Budget

Estimates

Expenditu

res as at

30th

September

2018

Absorptio

n

Status

HQ ICT Infrastructure & Systems

Development

10,000,000.00 0 0% Not started

All wards Conditional Allocation for

Development of Youth Polytechnics

31,570,000.00 0 0% Not started

Mutokwe ECDE centre 150,000.00 0 0% Ongoing Masalani ECDE centre 250,000.00 0 0% Ongoing Kalembwani ECDE centre 500,000.00 0 0% Ongoing

Kalawa Ititu ECDE 500,000.00 0 0% Ongoing Nthilani ECDE 600,000.00 0 0% Ongoing Muundani ECDE centre 1,000,000.00 0 0% Ongoing

Nguumo Construction of wikiamba ecde 3,500,000.00 0 0% Not started Construction of Iviani ECDE 3,500,000.00 0 0% Not started Construction of Mutantheu ECDE 3,500,000.00 0 0% Not started

Kako/Wai

a

Construction of Kiukuni ECDE 3,500,000.00 0 0% Not started

Establishment of 10 - CIC centres in

established county institutions -

CTTIs, Social halls

2,500,000.00 0 0% Not started

Completion of Teacher training

college at Gigiri in Nzeeni - phase

5,000,000.00 0 0% Not started

HQ Phase 2 of Network and Telephone

system at the County HQs Offices

3,000,000.00 0 0% Not started

Emali/Mu

lala

Upgrading of Ngetha CTTI -

construction of administration block,

toilets and water connection

4,500,000.00 0 0% Not started

Ilima Upgrading of Kyangee CTTI-

construction,levelling of

ground,fencing,electricity,administra

tion

block,dormitory,workshop,latrine

and kitchen

4,500,000.00 0 0% Not started

Ilima Construction of kathuluni ECDE

classroom, office and a store

3,500,000.00 0 0% Not started

Ivingoni/

Nzambani

Construction And Equipping Of Iia

Itune ECDE

3,500,000.00 0 0% Not started

Kalawa Construction of

clasroom,office,rain water harvesting

at nduundune ECDE

3,500,000.00 0 0% Not started

Kalawa Construction of class ,toilet and

water harvesting of kamutonye ecde

3,500,000.00 0 0% Not started

Kiimakiu/

Kalanzoni

Construction and equipping of

Malili township ECDE

3,500,000.00 0 0% Not started

Kikumbul

yu North

Construction of ngaikini ECDE 3,500,000.00 0 0% Not started

Kikumbul

yu South

Construction and fencing of Muatini

ECDE

3,500,000.00 0 0% Not started

Kilungu Construction of hostel,toilet and

workshop at kauti CTTI

6,000,000.00 0 0% Not started

40 | P a g e


Budget

Estimates

Expenditu

res as at

30th

September

2018

Absorptio

n

Status

Kilungu Renovation of classrom,

construction of a toilet block at Nduu

ECDE

3,500,000.00 0 0% Not started

Kisau/Kit

eta

Construction Of Workshops And

Equipping At Kakuswi CTTI

3,000,000.00 0 0% Not started

Kisau/Kit

eta

Construction of 2 classrooms And

Equipping Of Kasyelia ECDE

3,500,000.00 0 0% Not started

Kitise/Kit

huki

Completion and equipping of

Matheani ECDE class and toilet

3,500,000.00 0 0% Not started

Mbooni Completion and equipping of Ukala

CTTI (upgrading)

5,000,000.00 0 0% Not started

Mbooni Construction of modern ecde class,

office and store at Kusyethuki ECDE

3,500,000.00 0 0% Not started

Nguu

Masumba

Construction and equipping of

Muusini ECDE

3,500,000.00 0 0% Not started

Thange Construction of ECDE class,office

and toilet at Machinery township

and school feeding programme

3,500,000.00 0 0% Not started

Tulimani Construction of two

classes,office,store,toilets;provision

of sports equipment at Muketani

ECDE

3,500,000.00 0 0% Not started

Ukia Upgrading of ukia CTTI by

construction of hostels, a dining hall,

water tanks, renovation of

administration block, staff and

student toilets

4,500,000.00 0 0% Not started

Ukia Construction of 2 classes, an office,

a store and a toilet, fencing and

playing equipment at Kaseveni

ECDE

3,500,000.00 0 0% Not started

Wote/Nzi

u

construction and equipping of

Kyenze highway ECDE

3,500,000.00 0 0% Not started

Wote/Nzi

u

Construction of Unoa ECDE 3,500,000.00 Not started

4.11 DEPARTMENT OF TRANSPORT

The total expenditure for the first quarter of FY 2018/19 was Kshs. 19,861,847.00 which translated to

an absorption rate of 3 per cent against the budget of Kshs. 590,724,782.00. The department spent Kshs.

19,861,847.00 (3per cent absorption rate) on recurrent budget and had no expenditures on development

budget.

41 | P a g e

Figure 14; Transport Department-Expenditure by Economic Classification


Analysis of the recurrent expenditure of Kshs.19,861,847.00 shows that the department spent Kshs.


and Kshs. 4,536,502.00 on operations and maintenance expenditure which is 23 per cent of the total

recurrent expenditure for the first quarter of FY 2018/19.

Table 36: Transport Department-Summary of Budget and Expenditures


Budget Estimates

Expenditure as

at 30th

September 2018

Absorption

Rate


Operations 55,152,000.00 2,382,206.20 4%

Maintenance 66,240,000.00 2,154,295.80 3%

Sub Total 121,392,000.00 4,536,502.00 4%

Personnel 64,753,658.55 15,325,344.55 24%

Total Recurrent 186,145,658.55 19,861,846.55 11%



Total Budget 590,724,781.55 19,861,846.55 3%

Analysis of expenditure by votes shows that Maintenance Expenses-Plant & Equipment vote had the

highest expenditure of kshs.2,154,296.00 while Hospitality-Catering Services vote had the least

expenditure of Kshs.45,000.00

Table 37; Transport Department; O&M Expenditure per Vote Line


Budget Estimates

Expenditure as

at 30th

September 2018

Absorptio

n Rate

Maintenance Expenses-Plant & Equipment 12,000,000.00 2,154,295.80 18%

O&M23%

PERSONNEL 77%

CAPITAL EXPENDITURE

0%

42 | P a g e

Utilites-Electricity, maintenance of street/flood

lights

6,000,000.00 663,059.20 11%




Local Domestic Travel Costs 1,500,000.00 216,400.00 14%

Telephone,Telex,Facsimile & mobile phone

services

200,000.00 100,000.00 50%



Communication-Courier & Postal Services 20,000.00 - 0%




Subscription to Newspapers,Magazines &

Periodicals

32,000.00 - 0%

Communication - Advertising,Publicity

Campaigns & Awareness

1,000,000.00 - 0%

Hire of Equipment, Plant & Machinery 500,000.00 - 0%

Insurance-Vehicles, building 26,000,000.00 - 0%


office & General Supplies-Computer

Accessories

500,000.00 - 0%

Office & General Supplies-Sanitary 100,000.00 - 0%

Contracted Guards & Cleaning services 3,000,000.00

0%

Membership fees,Dues & Subscriptions to

Professional Bodies

300,000.00 - 0%

Maintenance Expenses-Motor Vehicles 49,340,000.00 - 0%


Maintenance-Buildings-Non Residential 2,000,000.00 - 0%

Maintenance of Computers and purchase of

Software

400,000.00 - 0%

Purchase of Office Furniture 500,000.00 - 0%

Purchase of Computers/laptops/cameras/printers 1,500,000.00 - 0%


The department did not record any expenditure on development budget. The budget implementation

report as as detailed below.

Table 38; Transport Department; Development Budget and Expenditures

No Expenditure item FY 2018/19

Budget Estimates

Expenditure

s as at 30th

September

2018

Absorp

tion

Status

1. Emali Drainage System 5,000,000.00 0 0% Ongoing

43 | P a g e


Budget Estimates

Expenditure

s as at 30th

September

2018

Absorp

tion

Status

2. Completion of Executive office block 13,618,383.00 0 0% Ongoing

3. Completion of Guesthouse 19,993,542.00 0 0% Ongoing

4. Completion of Governors residence 20,067,198.00 0 0% Ongoing

5.

Construction of Thwake bridge

substructures 75,000,000.00

0 0% Ongoing

6.

Construction of Central Mechanical

Workshop

5,000,000.00 0 0% Not Started

7. Fencing Sultan Hamud land 10,000,000.00 0 0% Not Started

8. Green energy promotion 10,000,000.00 0 0% Not Started

9. Kwa Somba - Mulala - Kathuma road 5,500,000.00 0 0% Not Started

10. Makutano – Kwa Mbai-Kyangee-

Matwiku-Kya katoni road-heavy

grading 5,000,000.00

0 0% Not Started

11. Kavata Nzou-Mukilitwa River-

Musalala road- opening and installation

of a drift at Mukilitwa river 5,000,000.00

0 0% Not Started

12. Ivingoni - Makutano - Maulu -

Nzambani road 8,800,000.00

0 0% Not Started

13. Grading of Kyangondu Primary school

Junction – Kavingo market road 3,000,000.00

0 0% Not Started

14. Grading of Kiuukuni – Kako road 4,500,000.00 0 0% Not Started

15. Kasikeu - Kayata - Upete - Kitonguni

road 11,000,000.00

0 0% Not Started

16. Kathonzweni - Mathemba - Makutano

road 7,000,000.00

0 0% Not Started

17. Kavandini - Mutulani -Kasunguni -

Mang'ala road 10,000,000.00

0 0% Not Started

18. Kwa Tuva - Ngiini - Kalanzoni -

Kivandini - Mbondoni - Yaitha road 10,000,000.00

0 0% Not Started

19. Syembeni - kwa kyai - kamulembeni -

Rehema - Matinga road 9,000,000.00

0 0% Not Started

20. Makutano Jn - Malili road 10,000,000.00 0 0% Not Started

21. Ndivuni – Kwa kavuli – Ngaa – Kwa

kisyoka – Kalimani – Mbumbuni –

Kimandi – Ngoni – kwa Masuku –

mwende – Kavutini road (heavy

grading and murraming) 7,000,000.00

0 0% Not Started

22. Kwa Nyoloki – Kwa Kivuva – Ngumai

– Kasimu – Mboni road (Heavy grading

and murraming) 2,000,000.00

0 0% Not Started

23. Iviani – kithongo – Kivani – Kivani

catholic – kwa lenga – Mbiyani road

(heavy grading and murraming) 1,500,000.00

0 0% Not Started

24. Lungu Junction – Nthengeni – Kiamani

– Ndumbi – Kimangu – Kwa mutava

road (heavy grading and murraming) 1,500,000.00

0 0% Not Started

25. Kyanguli - kavatini - Yumbuni road 8,500,000.00 0 0% Not Started

26. Kathuma - Mbenuu road 5,000,000.00 0 0% Not Started

27. Kavuthu - Ilengeni - Ngoto road 7,000,000.00 0 0% Not Started

44 | P a g e


Budget Estimates

Expenditure

s as at 30th

September

2018

Absorp

tion

Status

28. Mtito Andei - Mbetwani - Mavindini -

Lukenya University road 7,000,000.00

0 0% Not Started

29. Mwanyani - Upete - Kyandue - Mukaa

road 8,000,000.00

0 0% Not Started

30. Muusini Jn - Kwa Matungu road 8,500,000.00 0 0% Not Started

31. Makutano - Soweto - Kikumini road 8,500,000.00 0 0% Not Started

32. Kibarani - Sekeleni - Wiivia - Ilatu road 9,000,000.00 0 0% Not Started

33. Manyenyoni Drift (E706 J1) 6,500,000.00 0 0% Not Started

34. Ngomano - Kalulu - Utithi road 9,200,000.00 0 0% Not Started

35. Kithuluni - Itetani road 9,000,000.00 0 0% Not Started

36. Heavy grading of Nduluku-Kikuswi-

Kyaluma-Kitongu-Kwa Ndungi-

Kikuswi Road

6,000,000.00

0 0% Not Started

37. Heay Grading Of Kyamitumba-

Mituvu-Nthaanwa-Kwa Mutumba-

Nthaatwa-Watuka road

5,000,000.00

0 0% Not Started

38. Heavy grading of kiaoni-kitulani-kwa

ngombe-kwa nguu-kinguutheni road

5,900,000.00 0 0% Not Started

39. Heavy grading of kavuthu-kyumbuni-

mutyambua-barazani-mungyani

5,000,000.00 0 0% Not Started

40. Heavy grading of Mwaani -Kenze -

Uvete road 5,000,000.00

0 0% Not Started

41. Heavy grading kibarani-wiivia-kwa

kisaa-kivuthini-kwa syuki-kaungini

road-parish

5,500,000.00 0 0% Not Started

42. Heavy grading tuanga-ngambia-

myunzyu-ndonguni-nyaani-makusu-

syumile-muundani-mukononi road

4,000,000.00 0 0% Not Started

43. Construction of Drift at kwa

Sammy,Box culverts & Feeder roads

6,000,000.00 0 0% Not Started

44. Heavy grading Mulangoni-Mathanguni-

mwanayani-kikui-kathimani road

5,500,000.00 0 0% Not Started

45. Construction of kwa ikothya drift 6,000,000.00 0 0% Not Started

46. Heavy grading and survey of all roads 5,000,000.00 0 0% Not Started

Total

4.12 DEPARTMENT OF AGRICULTURE, LIVESTOCK & FISHERIES

The total expenditure for the first quarter of FY 2018/19 was Kshs 50,101,219.00 which

translated to an absorption rate of 7% against the budget of Kshs. 715,998,784.00 The

department spent Kshs. 50,101,219.00 (7%) on recurrent budget and had no expenditure on

development budget.

45 | P a g e

Figure 15; Agriculture Department; Expenditure by Economic Classification


Analysis of the recurrent expenditure of Kshs.50,101,219.00 shows that the department spent

Kshs. 48,265,469 on personnel emoluments which represents 96 percent of the total recurrent

expenditure and Kshs 1 ,835 ,750 on operations and maintenance expenditure which is 4 percent

of the total recurrent expenditure for the first quarter of FY 2018/19.

Table 39; Agriculture Department-Summary - Budget and Expenditures

Expenditure item FY 2018/19 Budget Estimates Expenditure as at 30th

September 2018 Absorption

Rate


Operations 25,363,123 1,835,750 7%

Maintenance 490,000 - 0%

Sub Total 25,853,123 1,835,750 7%

Personnel 215,710,498 48,265,469 22%

Total Recurrent 24, 563,621 50,101,219 21%


Capital Expenditure 474,435,163 - 0%

Total Budget 715,998,784 50,101,219 7%

Analysis of expenditure by votes shows that Daily Subsistence Allowance vote had the highest

expenditure of Kshs 725,020.00 while Courier & Postal Services had the least expenditure of Kshs

10,000.00.

Table 40; Agriculture Department; O&M Expenditures per Vote Line


Budget

Estimates

Expenditure as at 30th


Rate

Daily Subsistence Allowance 5,000,000 725,020 15%

Food rations- ATC 700,000 350,000 50%

Contracted professional services (security

services)

1,200,000 278,400 23%

Daily subsistence allowance 1,500,000 179,780 12%

Travel Costs 500,000 147,600 30%

Travel Costs 1,000,000 85,300 9%



700,000 59,650 9%

O&M4%

PERSONNEL96%

CAPITAL EXPENDITURE

0%

46 | P a g e


Budget

Estimates

Expenditure as at 30th


Rate

Courier & Postal Services 20,000 10,000 50%

Electricity 700,000 - 0%

Water and Sewarage 60,123 - 0%


Phone Services

120,000 - 0%

Internet Connections(E- extension) 43,000 - 0%

Publishing & printing Services 200,000 - 0%

Subscription to Newspapers, Magazines

and Periodicals

40,000 - 0%


Campaigns

110,000 - 0%

Trade Shows and Exhibitions 500,000 - 0%

Training Expenses 3,000,000 - 0%

Purchase of Safety Gear 300,000 - 0%

General office Supplies-stationery 1,200,000 - 0%

Supplies and accessories for Computers 300,000 - 0%

Sanitary and Cleaning Materials 60,000 - 0%

Refined Fuels & Lubricants 4,300,000 - 0%

purchase of furniture and fittings 250,000 - 0%

Repair and maintenance of office furniture 60,000 - 0%

purchase of computers, printers and other

IT equipments

700,000 - 0%

Policy & Legislation formulation and

Institutional development

800,000 - 0%

Support to veterinary public health (AIA) 2,000,000 - 0%

Maintainance of buildingsand stations-non-

residential

350,000 - 0%

Maintenance of Computers, Software and

Networks

140,000 - 0%



report is as detailed below.

Table 41; Agriculture Department; Development Budget, Expenditures and Project Status

Vote Expenditure item

FY 2018/19

BUDGET

ESTIMATES

Expenditures

As At 30th

September 2018

Absorption

Rate

Project

Status

IDA (World Bank) credit (National

Agricultural and Rural Inclusive

Growth Project (NARIGP)

140,435,163.00 0 0% Not Started

Makueni fruit processing plant -

Operationalisation (Erconstituting

Line & other operations)

71,000,000.00 0 0% Not Started

EU Grant for instrument for

Devolution Advice and support 66,000,000.00 0 0% Not Started

EU Grant for instrument for

Devolution Advice and support 45,000,000.00 0 0% Not Started

47 | P a g e


FY 2018/19

BUDGET

ESTIMATES

Expenditures

As At 30th

September 2018

Absorption

Rate

Project

Status

Food security initiatives - support to

farm ponds programme 10,000,000.00 0 0% Not Started

Makueni Fruit Development and

marketing Authority Board 10,000,000.00 0 0% Not Started

Dairy Development -agregation and

small scale value addition 8,000,000.00 0 0% Not Started

Livestock disease control 7,500,000.00 0 0% Not Started

Honey development 7,500,000.00 0 0% Not Started

Artificial Insemination - Countywide 7,000,000.00 0 0% Not Started

Kalawa Food security programme 7,000,000.00 0 0% Not Started

Mavindini Food security programme 7,000,000.00 0 0% Not Started

Kitise/kithuki Poultry chain development -

construction of slaughter house 6,000,000.00 0 0% Not Started

Agriculture Sector Support

Development Programme 2 5,500,000.00 0 0% Not Started

Fisheries development and the ATC

feed center 5,000,000.00 0 0% Ongoing

National Agricultural and Rural

Inclusive Growth Programme 5,000,000.00 0 0% Not Started

Kasikeu Construction and equipping of grain

milling plant 5,000,000.00 0 0% Not Started

Kasikeu Construction and equipping of grain

milling plant 5,000,000.00 0 0% Not Started

Kithungo/kitundu Dairy development programme 5,000,000.00 0 0% Not Started

Mbooni Dairy development programme 5,000,000.00 0 0% Not Started

Muvau/Kikumini Food security programme 5,000,000.00 0 0% Not Started

Kithungo/kitundu Industrial crop development -

macadamia 4,000,000.00 0 0% Not Started

Kitise/kithuki Poultry chain development -

construction of slaughter house 4,000,000.00 0 0% Not Started

development of ATC 3,500,000.00 0 0% Ongoing

Masongaleni Ndengu value chain 3,500,000.00 0 0% Not Started

Industrial crops development (Coffee,

cotton, Sisal, Macadamia) through

production, value addition and

marketing

3,000,000.00 0 0% Not Started

Rabies Elimination Programme -

matching grant 3,000,000.00 0 0% Not Started

Agricultural Mechanization Unit 3,000,000.00 0 0% Ongoing

Operalization of ATC Feed Cemter 3,000,000.00 0 0% Ongoing

Kikumbulyu

North

Provide artificial insemination and

drought tolerant seeds like green

grams,millet and maize

2,500,000.00 0 0% Not Started

Nguumo construction of farm ponds 2,500,000.00 0 0% Not Started

Tulimani Support to agriculture and livestock

productivity 2,500,000.00 0 0% Not Started

Construction of Ablution Block -

MAP 2,000,000.00 0 0% Not Started

Nguu Masumba Poultry chain development &

agricultural productivity programme 2,000,000.00 0 0% Not Started

48 | P a g e


FY 2018/19

BUDGET

ESTIMATES

Expenditures

As At 30th

September 2018

Absorption

Rate

Project

Status

Thange Agricultural productivity programme 2,000,000.00 0 0% Not Started

Mechanized Agriculture and

technology transfer in Wards

(Agricultural Plant and machinery -

Farm tractors,walking tractors, hay

balers, grass cutters,rake,mower,Feed

pelletizer,ripers,sub

soilers,threshers,shellers )

1,000,000.00 0 0% Not Started

Total Development Budget 474,435,163.00 0 0%

4.13 DEPARTMENT OF WATER, IRRIGATION AND ENVIRONMENT

The total expenditure for the first quarter of the FY 2018/19 was Kshs 14,937,811.85, which translated

to an absorption rate of 2 per cent against the total departmental budget. All the expenditures were on

personnel emoluments.


Analysis of the recurrent expenditure of Kshs 14,937,811.85 shows that all the expenditures were spent

on personnel emoluments in the first quarter of the FY 2018/19. The absorption rate of the recurrent

expenditure was 12 percent against the reccurent budget.

Table 42; Water Department; Summary of budget and expenditures


Approved Estimates

Expenditures As At

30th September 2018

Absorption

Rate


Operations 35,500,000.00 - 0%

Maintenance 13,000,000.00 - 0%

Sub Total 48,500,000.00 - 0%

Personnel 81,270,868.05 14,937,811.85 18%

Total Recurrent 129,770,868.05 14,937,811.85 12%



TOTAL 604,164,000.05 14,937,811.85 2%

The department did not incur any expenditures on operation & maintenance as detailed below.

Table 43; Water department; O&M Expenditures by Vote Line


Approved Estimates

Expenditures As

At 30th September

2018

Absorption Rate


Water and Sewarage 500,000.00 - 0%

Telephone, Telex, Fascimile

and Mobile Phone Services

500,000.00 - 0%

49 | P a g e


Approved Estimates

Expenditures As

At 30th September

2018

Absorption Rate

Travel Costs 1,500,000.00 - 0%

Daily Subsistence Allowance 3,000,000.00 - 0%

Domestic Travel & Subs-Water

Extension Services

500,000.00 - 0%

Travel Costs 1,000,000.00 - 0%





250,000.00 - 0%

Advertising, Awareness &

Publicity Campaigns

500,000.00 - 0%


Annual subscription fees 6,000,000.00 - 0%



2,000,000.00 - 0%

Hospitality supplies- (World

Water Day & kenya water

week)

500,000.00 - 0%

Hospitality supplies- (World

Environment Day &

international forest day)

500,000.00 - 0%

Purchase of Water Treatment

Chemicals

500,000.00 - 0%

Laboratory Materials, Supplies

& small equip

500,000.00 - 0%

General office Supplies-

stationery

1,000,000.00 - 0%

Supplies and accessories for

Computers and printers

1,000,000.00 - 0%


Environmental education

program

2,000,000.00 - 0%

Water Trucking 500,000.00 - 0%

Casuals and other contracted

services

1,000,000.00 - 0%

Water Policy/Environment

Consultancy & Legislation

formulation - & Water master

plan

1,000,000.00 - 0%

Water &Environment

conferences and sensitization

500,000.00 - 0%

Water & Environment

Governance & Administration

2,500,000.00 - 0%

Environmental Conservation -

Silvicultural practices and

management

1,500,000.00 - 0%

Routine Maintenance- Other

Assets (boreholes / pipelines

etc)

3,000,000.00 - 0%

50 | P a g e


Approved Estimates

Expenditures As

At 30th September

2018

Absorption Rate

Maintenance of Office

Furniture

200,000.00 - 0%

Maintenance of Civil Works 5,000,000.00 - 0%

Purchase of office furniture 1,000,000.00 - 0%

Purchase of Computers,

softwares & IT equipment

1,000,000.00 - 0%

Purchase of Motor Cycles

(project supervison team/ward

water officers)

2,800,000.00 - 0%




Table 44; Water Department; Development Budget, Expenditures and Project Status

Ward/HQ Project Description FY 2018/19

Approved

Estimates

Expenditures

as at 30th

September

2018

Absorption Project

Status

HQ Equipping of boreholes and start up

distribution

42,000,000.00

0 0% Not started

HQ Hydrological surveys / consultancy &

Equipments

1,000,000.00

0 0% Not started

HQ Environmental Policies & Programmes

1,000,000.00

0 0% Not started

HQ Protection of Water Catchments and

Climate change adaptation/intervention

3,000,000.00

0 0% Not started

HQ Mapping , feasibility, Survey & design

& of irrigation infrastructure

10,000,000.00

0 0% Not started

HQ Development of irrigation

infrastructure

0 0% Not started

HQ Environmental programme -Roads for

water programme, fencing reserves &

dams

1,000,000.00

0 0% Not started

HQ Feasibility study & Design for

construction of 2 mega earth dam

12,000,000.00

0 0% Not started

HQ Construction of fire breaks/forest roads

2,500,000.00

0 0% Not started

HQ Climate change adaptation and

intervention - Matching grant

5,000,000.00

0 0% Not started

HQ Exhaust services and forest fire

fighting/Noise polution control &

environmental assesment

1,000,000.00

0 0% Not started

51 | P a g e


Approved

Estimates

Expenditures

as at 30th

September

2018

Absorption Project

Status

HQ Water Trucking

2,000,000.00

0 0% Not started

HQ Wote sewerage plant preliminary and

detailed design /construction

22,000,000.00

0 0% Not started

HQ Water Project Wote town/Alternative

water sources/Expansion of existing

sources (weirs/boreholes/dams

4,000,000.00

0 0% Not started

HQ Sand Authority

30,793,132.00

0 0% Not started

HQ Environmental conservation

programmes, climate change /

MCCCFB

20,000,000.00

0 0% Not started

All wards Urban Water supply projects &

subsidies

3,000,000.00

0 0% Not started

Kako/W

aia

Distribution of Mithumo Borehole

500,000.00

0 0% Not started

Kalawa Kwa Nding'a Masonary water Tank

& water extension to Kwa Mutua

Musyoni

500,000.00

0 0% Not started

Makind

u

Distribution of kwa Luma borehole

500,000.00

0 0% Not started

Makind

u

Drilling of Mukameni borehole

1,000,000.00

0 0% Not started

Masong

aleni

Drilling of Miamba Miumo borehole

1,000,000.00

0 0% Not started

Masong

aleni

Drilling of Kathiiani Borehole

1,000,000.00

0 0% Not started

Mbitini Distribution of Mutyambua

/Kyumbuni borehole to

mutanyambua market

500,000.00

0 0% Not started

Mbooni Rehabilitation of Mulima earthdam

500,000.00

0 0% Not started

Mukaa Drilling & distribution of Kwakasilia

Borehole

2,500,000.00

0 0% Not started

Wote Drilling and distribution of Kavingo

borehole

2,500,000.00

0 0% Not started

Emali

/Mulala

Drilling of Katisaa Primary borehole

1,000,000.00

0 0% Not started

Kasikeu Distribution of Kiembeni borehole

1,000,000.00

0 0% Not started

Kathonz

weni

Drilling of Mbuvo Nzau Borehole

1,000,000.00

0 0% Not started

Kathonz

weni

Construction of water samp Kwa

Kavisi-Kikuu water project

2,800,000.00

0 0% Not started

Kilungu Drilling of Kaia Borehole

1,000,000.00

0 0% Not started

52 | P a g e


Approved

Estimates

Expenditures

as at 30th

September

2018

Absorption Project

Status

Nzaui/K

ilili/Kal

amba

Drilling of Kwa Mutavi Borehole

1,000,000.00

0 0% Not started

Nzaui/K

ilili/Kal

amba

Rehabilitation of Katulani earth dam

1,000,000.00

0 0% Not started

Wote Drilling of Kasemei borehole

1,000,000.00

0 0% Not started

Wote Drilling and distribution ofKitheini

borehole

1,000,000.00

0 0% Not started

Masong

aleni

Drilling of Masaku dogo borehole

1,500,000.00

0 0% Not started

Kasikeu Distribution of Kisaulu Community

Borehole

2,500,000.00

0 0% Not started

Kilungu Purchase of storage tanks and

distribution ofkyumani water project

1,500,000.00

0 0% Not started

Makind

u

Piping and distribution of Twaandu

water project

1,500,000.00

0 0% Not started

Ukia Rehabilitation of Mbaani water

project (phase 2)

1,500,000.00

0 0% Not started

Kako/W

aia

Climate change adaptation

initiatives(Construction of gabions at

Nzuou Nthei& others)

2,000,000.00

0 0% Not started

Mbitini Climate change adaptation initiatives

- Construction of sand dams and

Gabions in Ngesu River and

Mutyambua catchment & others

2,000,000.00

0 0% Not started

Mukaa Climate change adaptation initiatives

- Kalumu and Kyeni kya Mwanyani

& other projects

2,000,000.00

0 0% Not started

Ilima Distribution of Wautu bore hole

2,500,000.00

0 0% Not started

Ivingoni

Nzamba

ni

Construction of Kwa Mutiku earth

dam

2,500,000.00

0 0% Not started

Kee Survey, Drilling & distribution of

Kitandi borehole

2,500,000.00

0 0% Not started

Kiima

Kiu

/Kalanz

oni

Rehabilitation of Silanga Mbuu

earthdam

2,500,000.00

0 0% Not started

Kikumi

ni

Muvau

Rehabilitation of Ndukuma water

project

2,500,000.00

0 0% Not started

Kisau /

Kitea

Rehabilitation of Kinze Earth dam

2,500,000.00

0 0% Not started

Kitise/K

ithuki

Drilling and distribution of Kwa

kaivu borehole

2,500,000.00

0 0% Not started

53 | P a g e


Approved

Estimates

Expenditures

as at 30th

September

2018

Absorption Project

Status

Mavindi

ni

Construction of Nguthunu earthdam

2,500,000.00

0 0% Not started

Mtito

Andei

Construction of Kwa Masai

earthdam

2,500,000.00

0 0% Not started

Nguu

Masumb

a

Equipping of Kakili Borehole

2,500,000.00

0 0% Not started

Kiima

Kiu

/Kalanz

oni

Rehbilitation/Expansion/Repair of

Katilini Earthdam

25,000,000.00

0 0% Not started

Thange Distribution of Machinery borehole

to Masonga-Mbuluti-Nzolani-

Ngomano-Mutusye

2,500,000.00

0 0% Not started

Emali/

Mulala

Extension of Noultresh water from

Enzai using 6 inch pipe, a tank at

Kwakakulu, splitting to Tutini and

Muselele, distribution through kiosks

every 2Km

6,000,000.00

0 0% Not started

Emali/

Mulala

Excavation of muuoni mega dam,

distribution of water for irrigation.

5,000,000.00

0 0% Not started

Ivingoni

/Nzamb

ani

Construction, Bush Clearing,

Excavation, Damming, Fencing And

Water Distribution Of Kwa Kasivo

Earthdam

5,000,000.00

0 0% Not started

Kako/W

aia

Construction Of Kwa Malai

Earthdam,Enlargement Spillway

Checkdam,Drawal System

4,500,000.00

0 0% Not started

Kalawa Equipping, survey& design,

pumping, storage tanks, kiosks and

power extension at Ititu borehole and

extension to Mililuni .

4,500,000.00

0 0% Not started

Kasikeu Drilling and distribution of kwa Susu

borehole

4,000,000.00

0 0% Not started

Kathonz

weni

Expansion and extension of pipelines

of matinga water project

4,500,000.00

0 0% Not started

Kathonz

weni

Kwa mbila water project through

elevation of tanks at lamini,

distribution line to kanthitu, ngomeni

with water kiosk and tanks

4,500,000.00

0 0% Not started

Kathonz

weni

Construction of a sump and

distribution pipeline of kiteei-mutini

water project

6,000,000.00

0 0% Not started

Kathonz

weni

Distribution of kwa kavisi-kikuu

water project

1,000,000.00

0 0% Not started

Kee Construction and fencing of

Kyamiatu earth dam

4,500,000.00

0 0% Not started

Kee Construction of mwitiko mega sand

dam

2,000,000.00

0 0% Not started

54 | P a g e


Approved

Estimates

Expenditures

as at 30th

September

2018

Absorption Project

Status

Kee Construction and fencing of

Kyamwalula earth dam

2,000,000.00

0 0% Not started

kikumb

ulyu

North

Construction of sump tank

reservour,Water treatment and

distribution to 10 clusters from River

Athi water

10,000,000.00

0 0% Not started

Kikumb

ulyu

South

Rehabilitation of KwaNzeli/Mutulu

rock catchment

4,000,000.00

0 0% Not started

Kikumb

ulyu

South

Expansion of Koya earthdam and

contruction of water troughs

4,500,000.00

0 0% Not started

Kikumb

ulyu

South

Excavation of wanduli

earthdam,fencing and tree planting

2,000,000.00

0 0% Not started

Kisau/K

iteta

Distribute To

Nduuni,Kyungu,Kyambusya Market,

Kitandini

Primary,,Mukimwani,Kivani,Katulu

ni,Mbiyani from Kinze dam

4,500,000.00

0 0% Not started

kithung

o/Kitun

du

Piping and extension of mwenyeani

water project

5,000,000.00

0 0% Not started

Kitise/K

ithuki

Construction and fencing of

londokwe mega dam

4,500,000.00

0 0% Not started

Kitise/K

ithuki

Distribution and piping of kwa mbila

earth dam

5,000,000.00

0 0% Not started

Kitise/K

ithuki

Construction and raising of the

existing kamaso sand dam by around

1metre, a sump tank, a pump house,

distribution of water to all village

clusters with tanks and kiosks

6,000,000.00

0 0% Not started

Makind

u

Rehabilitation and conservation of

Kiboko springs through construction

of gabions within specified distance

between 1Km - 2Km

7,000,000.00

0 0% Not started

Makind

u

Construction of water sump

resourvoir, establishment of water

treatment plant, distribution and

piping to Kamboo, Kisingo,

Makindu, Kikauni,Ikungu and

Kiboko villages of Athi water project

6,000,000.00

0 0% Not started

Makind

u

Conservation and rehabilitation of

Kiu makindu catchment area

10,000,000.00

0 0% Not started

Masong

aleni

Construction and fencing of elongeni

earthdam

4,000,000.00

0 0% Not started

Mavindi

ni

Distribution and piping of athi-

mavindini water project

9,500,000.00

0 0% Not started

55 | P a g e


Approved

Estimates

Expenditures

as at 30th

September

2018

Absorption Project

Status

Mavindi

ni

Extension of Makutano/muusini

water project

4,000,000.00

0 0% Not started

Mavindi

ni

Extension of Kiaoni/kanthuni water

project

2,500,000.00

0 0% Not started

Mbitini Pumping of manooni dam water to

muambwani and kituvyu hill then

distribute

4,000,000.00

0 0% Not started

Mbitini Noltresh water distribution -second

line from sultan hamud town to

mutyambua market

2,000,000.00

0 0% Not started

Mbooni Extension of Uthiuni water project

4,500,000.00

0 0% Not started

Mbooni Extension of Kyambui Water project

5,000,000.00

0 0% Not started

Mtito

Andei

Construction Of Kambu River Water

Sump,provision of 3 Water Tanks,

Construction Of A Sand Dam And

Distribution Of Water With Kiosks

Every 2kms Along Kambu River

4,500,000.00

0 0% Not started

Mtito

Andei

Extension Of Kathekani Water

Project -Water Line To Miangeni,

Pump To Kathekani Hill And Flow

Through Gravity To Ngovu,

Kyunguni, Kathekani, , Landi

4,500,000.00

0 0% Not started

Mtito

Andei

Kyulu Valley Water Extension-

From Pipeline To Kikwasuni,

Thunguni, Syusyani Clusters With

Water Kiosks Through Kyulu Valley

Water Extension

4,500,000.00

0 0% Not started

Mtito

andei

Ngai Ndethya Water Extension -

Pipeline From Source To Nzoilla

Market, Raised Tanks And Water

Kiosks Every 2kms Away. A

10,000litre Storage Tank From Ngai

Ndethya Water Extension

2,500,000.00

0 0% Not started

Muvau/

Kikumi

ni

Construction of a sump tank,

distribution to kilisa-kwa

sammy(pipes available to kilisa

primary) increase the sand dam wall,

installation of a pump at kilisa water

project

5,000,000.00

0 0% Not started

Muvau/

Kikumi

ni

Construction of Kwa malombe

earthdam, cattle trough, installation

of draw off system

4,500,000.00

0 0% Not started

Nguu

Masumb

a

Distribution of water from kwa

Ndeve borehole

4,500,000.00

0 0% Not started

56 | P a g e


Approved

Estimates

Expenditures

as at 30th

September

2018

Absorption Project

Status

Nguu

Masumb

a

Extension of the kilimanjaro water

distribution network

4,500,000.00

0 0% Not started

Nguumo Construction of Muvuyuni earth

dam, fencing and construction of

toilet

4,500,000.00

0 0% Not started

Nzaui/K

ilili/Kal

amba

Construction of Ngyau Earthdam

5,000,000.00

0 0% Not started

Thange Construction of 2 earthdams

,construction of cattle

trough,distribution and fencing

4,300,000.00

0 0% Not started

Tuliman

i

Construction and fencing of

kamunani dam

4,500,000.00

0 0% Not started

Ukia Construction of a sump tank and

distribution, pump house, electricity

connection, piping and storage tanks

at masaani sand dam water project

4,500,000.00

0 0% Not started

Wote/N

ziu

Distribution of water and installation

of tanks at kitikyumu borehole

4,500,000.00

0 0% Not started

Wote/N

ziu

Distribution and piping ofKaiti -

nthangu - Kamunyuu water project

4,500,000.00

0 0% Not started

Wote/N

ziu

Installation of tanks and distribution

of water at Makolongo borehole

2,000,000.00

0 0% Not started

Sub Total

225,800,000.00

0 0%

4.14 DEPARTMENT OF HEALTH

The total expenditure for the first quarter FY 2018/19 was Kshs. 516,733,061.60, which translated to

an absorption rate of 16 percent against the total departmental budget. All the expenditures were on

recurrent budget. Of the total expenditures, 91per cent was spent on Personnel emoluments while 9per

cent was spent on Operations and maintenance.

Figure 16; Health Department; Expenditure by Economic Classification

OPERATIONS9%

MAINTENANCE0%

PERSONNEL 91%

57 | P a g e



469,208,512.09 on personnel emoluments, which represents 91per cent of the total recurrent

expenditure and Kshs. 47,524,549.51 on operations and maintenance, which is 9per cent of the total

recurrent expenditure for the first quarter FY 2018/19.

Table 45; Health Department; Summary of Budget and Expenditures


Estimates

Expenditure

As At 30th

September

2018

Absorption

Rate


Operations 365,210,000.00 47,332,309.51 13%

Maintenance 130,350,000.00 192,240.00 0%

Sub Total 495,560,000.00 47,524,549.51 10%

Personnel 2,032,207,198.80 469,208,512.09 23%

Total Recurrent 2,527,767,198.80 516,733,061.60 20%



Total 3,178,365,097.80 516,733,061.60 16%

Analysis of expenditure by votes shows that Medical Drugs, Dressings and other Non- Pharmaceutical

Medical Items, hospital beddings and linen Laboratory Materials, Supplies and Small Equipment

(Essential medicines and medical supplies)vote had the highest expenditure of Kshs 42,139,745.61

while Contracted Professional Services had the least expenditure of kshs 10,800.

Table 46; Health department; O&M Expenditure per vote line


Approved

Estimates

Expenditures

As At 30th

September

2018

Absorption

rate

Medical Drugs, Dressings and other Non-

Pharmaceutical Medical Items,hospital

beddings and linen Laboratory Materials,

Supplies and Small Equipment (Essential

medicines and medical supplies)

166,000,000.00 42,139,745.61 25%

Refined Fuels & Lubricants 6,000,000.00 1,600,151.60 27%

Daily subsistence allowance 2,000,000.00 1,162,770.00 58%

Travel Costs 1,000,000.00 598,900.00 60%

Family Planning 40,000,000.00 557,600.00 1%


Post basic training 3,000,000.00 400,420.00 13%

Maintenance-Buildings-Non Residential 13,000,000.00 192,240.00 1%

Supplies and accessories for Computers 500,000.00 160,800.00 32%

Seminars,training and conferences 2,000,000.00 110,400.00 6%


Phone Services/Bills

500,000.00 34,542.30 7%

58 | P a g e


Approved

Estimates

Expenditures

As At 30th

September

2018

Absorption

rate

Travel Costs 1,500,000.00 23,750.00 2%

Contracted professional Services- 1,500,000.00 10,800.00 1%

Electricity 15,000,000.00 - 0%


Internet Connections 1,000,000.00 - 0%


Publishing & printing Services 8,000,000.00 - 0%


and Periodicals

30,000.00 - 0%


Campaigns

2,000,000.00 - 0%

Community strategy 2,000,000.00 - 0%

Counselling unit 18,000,000.00 - 0%



2,000,000.00 - 0%

Specialised Materials/Implants 1,000,000.00 - 0%

General office Supplies-stationery 2,000,000.00 - 0%

Sanitary and Cleaning

Materials/Equipment

300,000.00 - 0%

Contracted Guards & Cleaning services 500,000.00 - 0%


Town and market cleaning 30,000,000.00 - 0%

Medical Outreach campaign 2,500,000.00 - 0%

Medical Bills 1,000,000.00 - 0%

FIF / AIA - Hospitals / Public

Health/UHC registration

50,000,000.00 - 0%

Maintenance of Plant, Machinery and

Equipment

500,000.00 - 0%


Purchase of office furniture 1,000,000.00 - 0%

County supportive supervision,Commodity

Audit & AWP

2,000,000.00 - 0%

Initiation of programme to support PLHIV 5,000,000.00 - 0%

Utility Vehicles for

Supervision{County,Subcounty}

4,700,000.00 - 0%

Market cleaning equipment 6,000,000.00 - 0%

Recurrent Financing of Healthcare 85,000,000.00

0%

Primary health care 5,000,000.00 - 0%

County Ambulance Services 8,000,000.00 - 0%

Maintenance of Computers, Software 100,000.00 - 0%

495,560,000 47,524,549.51




59 | P a g e

Table 47; Health Department; Development Budget, Expenditures and Project Status


Budget

Estimates

Expenditur

es as at 30th

September

2018

Absorption Project

Status

HQ Construction of Wards 10,000,000.00 0 0% Not Started

HQ Purchase of medical Equipment 27,000,000.00 0 0% Not Started

HQ Purchase of Vaccines, Sera and

Vaccine fridges / equipments

7,500,000.00 0 0% Not Started

HQ Universal health care programme 150,000,000.0

0

0 0% Ongoing

HQ Purchase of Ambulances 7,000,000.00 0 0% Not Started

HQ Reconstruction of Mwasangombe

dispensary

5,000,000.00 0 0% Not Started

WAIA Completion of Waia dispensary

block

3,000,000.00 0 0% Not Started

WAIA Reconstruction of Kyaluma

dispensary

5,000,000.00 0 0% Not Started

Mavin

dini

Reconstruction of Yekanga

dispensary

5,000,000.00 0 0% Not Started

All

wards

DANIDA UHC Health programme

support

32,362,139.00 0 0% Ongoing

HQ Conditional Allocation for Leasing of

Medical Equipment

200,000,000.0

0

0 0% Ongoing

HQ Conditional Allocations for

compensation for User Fees Forgone

19,435,760.00 0 0% Ongoing

All

wards

Transforming Health Systems for

Universal Care Project (WB)

100,000,000.0

0

0 0% Ongoing

Nzaui/

Kilili/

Kalam

ba

Upgrading of Katulye dispensary 500,000.00 0 0% Not Started

Ukia Upgrading of Ukia Dispensary

laboratory,fencing,materninity wing

and provision of generator

1,000,000.00 0 0% Not Started

Kalawa Upgrading of Syotuvali dispensary

(Maternity, laboratory, doctors

residential area)

2,000,000.00 0 0% Not Started

Mboon

i

Upgrading of Katilini dispensary 2,000,000.00 0 0% Not Started

Kikum

bulyu

South

Upgrading of Mbui Nzau dispensary,

laboratory and maternity wing

2,500,000.00 0 0% Not Started

Kithun

go/

Kitund

u

Up grading Kaliani health centre 2,500,000.00 0 0% Not Started

Ilima Upgrading of musalala dispensary 5,000,000.00 0 0% Not Started

Ivingo

ni/Nza

mbani

Construction of maternity ward at

nthongoni dispensary

5,700,000.00 0 0% Not Started

Kalawa Upgrading of kalawa health center 4,500,000.00 0 0% Not Started

60 | P a g e


Budget

Estimates

Expenditur

es as at 30th

September

2018

Absorption Project

Status

Kasike

u

Completion of Kitivo dispensary 3,000,000.00 0 0% Not Started

Kiimak

iu/Kala

nzoni

Upgrading of Mavivye health centre 6,000,000.00 0 0% Not Started

Kee Construction of Kitandi dispensary 4,500,000.00 0 0% Not Started

kikumb

ulyu

north

Upgrading of Kisayani dispensary to

a health centre

3,600,000.00 0 0% Not Started

Mason

galeni

Upgrading of Masimbani health

centre

7,000,000.00 0 0% Not Started

Mukaa Upgrading of Upete health center 5,000,000.00 0 0% Not Started

Mukaa Upgrading of Mutiluni Dispensary 1,500,000.00 0 0% Not Started

Mukaa Upgrading of Enzai Dispensary 3,500,000.00 0 0% Not Started

Thange Upgrading of Kinyambu health

center

4,000,000.00 0 0% Not Started

Ukia Upgrading Itithini dispensary 4,000,000.00 0 0% Not Started

Ukia Upgrading Mukuyuni sub-county

hospital

3,000,000.00 0 0% Not Started

Ukia Upgrading Nthangu dispensary 3,500,000.00 0 0% Not Started

kithung

o/kitun

du

Renovation of Ngai dispensary 5,000,000.00 0 0% Not Started

650,597,899 0 0%

4.15 DEPARTMENT OF DEVOLUTION

The total expenditure for the first quarter of FY 2018/19 was Kshs 39,406,710.80, which translated to

an absorption rate of 15per cent against the budget. All the expenditures were on recurrent budget.The

department spent 58per cent of the total expenditure on Personnel emoluments and 42per cent on

Operations and maintenance.

Figure 17; Devolution department; Expenditure by Economic Classification


Operations and maintenance,

42%Personnel

Emoluments, 58%

61 | P a g e

Analysis of the recurrent expenditure of Kshs 39,406,710.80 shows that the department spent

22,927,621.80 on personnel emoluments, which represents 58per cent of the total recurrent expenditure

and Kshs. 16,479,089 on operations expenditure, which is 42 per cent of the total recurrent expenditure

and for the first quarter of FY 2018/19.

Table 48; Devolution department; Summary of Department’s Budget and Expenditures


Approved Estimates

Expenditures As At

30th September 2018

Absorption Rate


Operations 79,660,000.00 16,479,089.00 21%

Maintenance 21,200,000.00 - 0%

Sub Total 100,860,000.00 16,479,089.00 16%

Personnel Emoluments 148,922,317.77 22,927,621.80 15%

Total Recurrent 249,782,317.77 39,406,710.80 16%



Total 265,468,730.77 39,406,710.80 15%

Analysis of expenditure by votes shows that Sub-county & ward office expense had the highest

expenditure of kshs. 8,400,000.00 followed by Internship, Mentoring & Volunteer Programme with

Kshs 2,781,316.00 while Travel Costs had the least expenditure of Kshs. 35,000.

Table 49; Devolution department; O&M Expenditure per Vote Line


Approved

Estimates

Expenditures as at

30th September

2018

Absorption

Rate

Sub-county & ward office expense 11,500,000.00 8,400,000.00 73%

Internship, Mentoring & Volunteer

Programme

9,000,000.00 2,781,316.00 31%

Public participation (Public Forums,

community action plans, community

feedback mechanisms, Participatory

research &learning, Score carding,

complaints mechanisms and feasibility of

the 60 CDC centers)

5,000,000.00 2,242,500.00 45%



Phone Services

2,000,000.00 608,503.00 30%

Security Operations 5,000,000.00 499,300.00 10%


Civic Education 7,000,000.00 368,600.00 5%



1,500,000.00 333,670.00 22%

Publishing & printing Services 500,000.00 120,000.00 24%

Travel Costs 1,500,000.00 35,000.00 2%



62 | P a g e


Approved

Estimates

Expenditures as at

30th September

2018

Absorption

Rate


and Periodicals

150,000.00 - 0%


General office Supplies-stationery 1,000,000.00 - 0%

Supplies and accessories for Computers 1,000,000.00 - 0%


Sub County and Ward offices rent 3,460,000.00 - 0%

Village administration & Council 4,000,000.00 - 0%

Cluster Development committee unit

functions

3,000,000.00 - 0%

Special program 1,500,000.00 - 0%

Enforcement 7,000,000.00 - 0%

Diaspora engagements 1,000,000.00 - 0%

Policy Development 1,000,000.00 - 0%

County Branding & Publications 1,000,000.00 - 0%


Maintenance of computers 300,000.00 - 0%

Support to County community radio 10,000,000.00 - 0%

Crisis Management Centre 10,000,000.00 - 0%

Purchase of HQ office Furniture 800,000.00 - 0%




Table 50; Devolution Department-Development Budget, Expenditures and Project Status

Project Description Fy 2018/19

Budget Estimates

Expenditure

s

Absorptio

n

Project

Status

Establishment And Equipping

Of 1 Fire Station

10,000,000.00 0 0% Not started

Infrastructural Development In

Sub County Offices

5,686,413.00 0 0%

Total Development 15,686,413.00

4.16 COUNTY ASSEMBLY

The total expenditure for the first quarter FY 2018/19 was Kshs 118,259,177.00, which translated to an

absorption rate of 14per cent against the budget. The department spent Kshs 118,259,177.00, (16 per

cent absorption rate) on recurrent budget and had no expenditures on development budget.

63 | P a g e

Figure 18; County Assembly; Expenditure by Economic Classification


Analysis of the recurrent expenditure of Kshs 118,259,177.00 Million shows that the department spent

Kshs 61,508,912.00 million on personnel emoluments, which represents 52 per cent of the total

recurrent expenditure and Kshs. 56,750,265.00 million on operations, and maintenance expenditure,

which is 48 per cent of the total recurrent expenditure for the first quarter for FY 2018/19.

Table 51; County Assembly; Summary of budget and expenditures

County Assembly FY 2018/19 Budget Expenditures as

at 30th

September 2018

Absorption

Personnel emoluments 383,930,362.86 61,508,912.00 16%

Operation and Maintenance 362,429,844.14 56,750,265.00 16%

Total Recurrent Budget 746,360,207.00 118,259,177.00

Development 70,000,000.00

0%

Total 816,360,207.00 118,259,177.00 14%


The County Assembly did nto record any expenditures on development budget.

Operation & Maintenance

48%

Salaries52%

64 | P a g e

5.0 CHALLENGES, LESSONS LEARNT AND WAY FORWARD

5.1 CHALLENGES

The following were challenges experienced during first quarter Budget implementation of FY

2018/19 Budget

i. Delays in implementation of Financial Year 2018/19 Budget. Partly has been attributed

by slow processes in facilitating requisitions and procurement of the development

programs.

ii. Delay in release of the equitable share by the National Treasury. The County has

received only one exchequer release for FY 2018/19. This has been caused by delays

in approving of the CARA and disbursement schedule.

iii. Weak linkages between planning and budgeting.

iv. Low O&M to support implementation of the development programmes.

v. High wage bill

5.2 LESSONS LEARNT AND RECOMMENDATIONS

The following are lessons learnt to be replicated in future budget implementations:

i) There is need to ensure 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 realignment towards the

strategic interventions of the County Government. This will easen up the process of

preparation of cabinet papers.

ii) Citizen engagement through dialogue platforms for feedback on previous implemented

projects needs to be strengthened.

iii) There is need to engage the National Treasury to ensure timely release of funds to counties

as per projected cash flows.

iv) There is need to strengthen linkage between planning and budgeting to ensure realisation

of the strategic interventions as per Vision 2025.

v) Preparation of policies: There is need to implore ways of fastracking preparation of all

prerequisite policies and laws to facilitate implementation of the budget.

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