This Budget Implementation Report is prepared in conformity with Article 228(6) of the Constitution of Kenya, 2010 and Section 39(8) of the Public Finance Management Act, 2012’s requirement that counties report on the implementation progress of their budgets. The report presents revenue and expenditure performance by the County covering the period July 2017 to June 2018.

Revenue is disaggregated by source while expenditure is analyzed by economic classification. It also highlights the County government’s activities for the period under review and seeks to objectively review budget implementation in the county by highlighting performance of revenues, transfers received from the National Government and actual expenditure. Key issues that affect budget implementation during the financial year are identified and appropriate recommendations made on how the issues can be addressed to enhance efficiency and effectiveness in budget execution.