|Publisher||Controller of Budget, Kenya|
|Year of Publication||2014|
|Description||This is the first annual Budget Implementation Review Report by the Office of the Controller of Budget (OCOB) since the establishment of County Governments in March 2013. The report covers the period, July 2013 to June 2014. It presents key highlights on budget implementation for each of the 47 County Governments. Specifically, the report presents revenue and expenditure performance and identifies the key challenges encountered by County Governments in budget implementation during the period under review. The report also makes appropriate recommendations aimed at addressing the challenges to enhance effectiveness in budget execution.
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