|Publisher||Controller of Budget, Kenya|
|Year of Publication||2013|
|Description||One of the functions of the Office of the Controller of Budget (OCOB) as stipulated in the Constitution
(Article 228(4), is to oversee the implementation of the budgets of both national and county governments.
The current report has been prepared at a time when the government is experiencing a number of
challenges in budget implementation including the competing needs for resources. The report which
covers the period ending June 2013 assesses the macroeconomic environment against which the budget
is implemented, the fiscal responsibility of MDAs, challenges facing budget execution in Kenya and the
main recommendations to overcome the challenges and improve budget implementation.
The FY 2012/13 was relatively tough for Kenyas economy especially the fourth quarter on account of
anxiety associated with electioneering period. The new government took office at a time when Kenyans
are optimistic for improved service delivery as well as transparency and accountability in administration
of public funds at both national and county level.