...Pursuant to article 183 of the Constitution, the County Executive Committee is manadated to manage and coordinate the functions of the county administration and and its departments and make regular reports to the County Assembly about the county. While Section 166 of the Public Finance Management Act 2012 requires Accounting Officer to prepare and submit timely quarterly reports which shall be published and shared with the Controller of Budget, the National Treasury and the Commission of Revenue Allocation.The law specifies that the reports shall contain both financial and non-financial information. The reports are aimed at improving transparency and enhancing over sight over the financial and non-financial performance of our institutions and public entities. Indeed, reporting on both financial and non-financial performance is important in measuring the performance of government institutions. As such, a uniform system of collecting, storing, consolidating and analyzing financial and non-financial information is essential.While financial information (expenditure and revenue) is critical for determining the costs and efficiencies of programmes/objectives/activities, non-financial information is equally important for assessing progress towards predetermined service delivery or performance targetsThis report indicates budget implementation performance of all the departments for the fourth quarter of the financial year 2019/2020. It is based on analysis of reports on financial and non-financial performance submitted to the to the County Treasury, financial reports generated from the Integrated Financial Management Information System (IFMIS)and financial information analyzed from financial receipts from National Treasury. In addition to performance, the report highlights the key challenges encountered by the departments during budget implementation and suggested measures to address the challenges

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