...I am pleased to present the County Governments Budget Implementation Review Report (CBIRR) for the first nine months of the Financial Year (FY) 2018/19. The report has been prepared in accordance with Article 228 (6) of the Constitution of Kenya, 2010 and Section 9 of the Controller of Budget Act, 2016. It covers the period from July, 2018 to March, 2019.The report contains information on the progress made by the County Governments in the implementation of their FY 2018/19 Budgets. Information contained in this report includes; revenue received, expenditures out turn for both development and recurrent activities. The report is based on analysis of financial reports from County Treasuries submitted to the Office of the Controller of Budget (OCOB) in line with Section 166 and Section 168 of the Public Finance Management (PFM) Act, 2012. Information from the financial reports is augmented with data from the Integrated Financial management Information System (IFMIS), Approved Budgets, and internal records on exchequer issues at the Office of the Controller of Budget. The report identifies key challenges that affected effective budget implementation during the reporting period and contains appropriate recommendations to address the challenges

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