||The Office of the Controller of Budget (OCOB) is an independent office established under Article 228 of the Constitution of Kenya. It is mandated to oversee implementation of the budgets of the national and county governments by; controlling and monitoring use of public funds, and reporting on budget implementation. This is the first Budget Implementation Review Report (BIRR) for the National Government for FY 2014/15. The report covers the period July 1 to September 30, 2014. It presents the macro-economic environment in which the budget was executed, highlights revenue and expenditure performance, identifies key challenges faced in budget implementation and makes appropriate recommendations. The analysis also compares current budget performance to a similar period in FY 2013/14. Through this report, OCOB expects to contribute in providing budget implementation information that will inform policy decisions aimed at improving budget performance. Ultimately, it will lead to attainment of the national development goals and objectives contained in the national development plans.