...It is with great pleasure that I present to you half-year Budget Implementation Report for the Financial year 2018/2019.The report covers, the period July to December 2018 and has been prepared in accordance with section 166 of the public finance management ACT, 2012.The report presents the status of budget implementation by various County governments entities for both recurrent and development expenditure by departments, and it is largely based on analysis of data retrieved from integrated financial management information system(IFMIS) and expenditure reports by departments.The report highlights details of local revenue performance,National government transfers, to County revenue fund (CRF) expenditures by department. County revenue is analyzed by stream and compared to set target while expenditure performance is analyzed by the economic classification of personnel emolument, operations and maintenance, and development expenditure. Expenditure is also compared to target and is further disaggregated by department. The report also highlights the key challenges that faced the county in budget implementation during the period under review and makes appropriate recommendations to enhance budget implementation in future.The preparation of this document was a collaborative effort from my staff lead by chief officers of different directories in the department of Financeand Economic planning, and I take this opportunity to sincerely thank all for their dedication,sacrifice and commitment to public service.

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