It is my great pleasure to share with you the FY 2019/20 Fourth Quarter Budget ImplementationReport, which is one of the tools the County Treasury uses to disseminate information on budgetimplementation to various stakeholders. Among other uses, the Quarterly Budget ImplementationReport is useful in informing the public on the performance of county entities in terms of revenuesrealized and expenditure performance and monitoring of projects and programs implementedduring the period under review. The report therefore, is anchored on the principle of transparencyand accountability to the public by providing information on public expenditure and revenue.As you may recall, during the period of April to June 2020, the entire world was battling with theCorona Virus Disease 2019 (Covid-19) Pandemic that had caused world-wide socioeconomicturmoil. Most of the socioeconomic activities were brought to a halt as all synergies werechanneled to saving lives and containing the virus. It is therefore expected that revenues andexpenditures during the quarter for county entities was dismal except for entities responsible forhandling Covid-19 interventions.The preparation of this report was richly informed by the analysis of time series data generatedfrom the Integrated Financial Management Information System (IFMIS) and County entitysfinancial reports. The report gives an in-depth analysis of all revenues received from theExchequer and the Own Source Revenue (OSR) collected locally during the quarter andapplication of these revenues. We have analyzed, compared and presented the Own SourceRevenue performance for each of the county entity, seven sub-counties and their correspondingwards. The individual absorption rate for each department has been computed as well as the overallburn rate for the County during the quarter. Key findings and bottlenecks arising from the Budgetimplementation have been highlighted as well as recommendations.

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