...This report provides useful information on budget performance by the forty seven County Governments for the period July, 2017 to June, 2018. The data used in preparation of this report is derived from approved budgets, financial reports submitted to the Office of the Controller of Budget by the County Treasuries in line with Section 166 and 168 of the Public Finance Management (PFM) Act, 2012 and reports generated from the Integrated Financial Management Information System (IFMIS). The report also highlights the key challenges faced in budget implementation and instances where the public finance management framework was breached and proposes appropriate recommendations

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