...The County Budget Implementation Review Report (CBIRR) for the first half of the Financial Year (FY) 2018/19. This report has been prepared in conformity with Article 228 (6) of the Constitution of Kenya, 2010 and Section 9 of the Controller of Budget (COB) Act, 2016 which require the Controller of Budget to submit to each House of Parliament a report on the implementation of the budgets of the national and county governments every four months.The report provides information on budget implementation by the forty seven county governments for the period from July to December, 2018. It contains analyses of county government budgets, revenue and expenditure out-turn for the reporting period, and also compares performance with that of a similar period in the previous financial year in order to assess progress

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