Budget Implementation Review Report Third Quarter 2011/2012

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Publisher Controller of Budget, Kenya
Year of Publication 2012
Category Report Budget & Fiscal Plans
County All/General
Description The financial year 2011/2012 Budget focuses on enhancing the efficiency of government expenditure in
view of critical resource limitations and ensuring macroeconomic stability. One approach adopted in the
budgeting process is the linking of key projects and programmes in the budget to Kenyas Vision 2030,
Medium Term Plan (2008-2012) and the Millennium Development Goals. 
The total revenue target for the fiscal year 2011/12 is Ksh. 789.5 billion (or 24.7% of GDP) comprising
Ksh. 713.6 billion of ordinary revenue and Ksh. 75.9 billion of Appropriations in Aid (AIA). Cumulatively,
revenue collection for the period 1st July 2011 to 31st March 2012 stood at Ksh. 498.6 billion against a target
of Ksh. 519.9 billion resulting in a revenue deficit of Ksh. 21.3 billion or an underperformance of 4.5 per
cent. However, compared to the same period of FY 2010/11 there was a general growth in revenue of Ksh.
54.1 billion or 12.2 per cent.
The total budget for the financial year 2011/2012 was Ksh. 1,158.9 billion comprising Ksh. 552.8 billion
for recurrent, Ksh. 396.5 billion for development and Ksh. 209.5 billion for consolidated fund services.
A total of Ksh. 366.1billion and Ksh. 142.7 billion was released to various Ministries, Departments and
Agencies (MDAs), which represents 66.2 per cent and 35.98 per cent of the gross estimates to fund their
recurrent and development expenditures respectively for the period ending March 2012. The development
funds included donor releases amounting to Ksh.58.6 billion to undertake the various activities planned for
this financial year.
The Office of the Controller of Budget has noted from the expenditure analysis that some of the MDAs
have partially absorbed the resources available to them, which is a major concern, as the non-utilisation
of resources results in non-provision of goods and services to the public
In conclusion, the government should put in place sound financial management information systems to address timely reporting for decision making both at national and county levels. This should include fast tracking of the legislation for financial management, devolution process and implementation of the Constitution in general to provide a proper legal framework for budget implementation for both national and county governments. 
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