Baringo County 1st-Quarter Budget Implementation Review Report FY 2018 – 2019

This first quarter report fulfils the county’s obligation under Section 166 of the Public Finance Management Act to prepare and publish quarterly budget implementation reports. The law specifies that these reports shall contain both financial and non-financial information.

This is the first report in FY 2018-2019 and presents information on budget performance by the departments in the period 1st July to September, 2018. Information on budget performance is presented on aggregate and on individual department performance. The report also includes performance trends, which present a useful trajectory of revenue and expenditure performance.

The report provide detail about revenue, expenditure, and capital projects. Information is provided at the program and sub-program level in a format that is consistent with the approved budget estimates. Reporting is also done on key targets and indicators from the original approved budget. Where possible, we have also provided information on specific projects, their location, their status, the contractors involved and explanations for variance where the projects are behind schedule.

The report presents a mixed picture, but there is definite progress in certain areas. The county did not improve on its absorption of capital funds in the first quarter as there was no capital expenditures during the review period. I urge the departments to move with speed in putting up mechanisms to hastened the implementation especially the roll-over funds.

In particular, I urge stakeholders to actively scrutinize this report in order to take necessary action towards enhancement of transparency and accountability in the management of public resources as enshrined in the constitution and PFM Act, 2012. This will go a long way in providing feedback towards efficient and effective service delivery and attainment of the County Government’s objectives.

Hon. Dr. David Sergon
County Executive Member for Finance and Economic Planning Baringo County Treasury