COUNTY GOVERNMENT OF VIHIGA 18-19 budget implementatio… · County Assembly are expected to...

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COUNTY GOVERNMENT OF VIHIGA

BUDGET IMPLEMENTATION REPORT

For

1st Quarter

FY 2018/2019

OCTOBER, 2018

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ACRONYMS

AIE Authority to Incur Expenditure

ADP Annual Development Plan

CA County Assembly

CARA County Allocation of Revenue Act

CE County Executive

CEC County Executive Committee

CIDP County Integrated Development Plan

CK Constitution of Kenya

COB Controller of Budget

COK Constitution of Kenya, 2010

CRA

FMS

Commission on Revenue Allocation

Financial Management System

FY Financial Year

G-PAY Government Payment System

IBEC Intergovernmental Budget and Economic Council

IFMIS Integrated Financial Management Information System

KNBS Kenya National Bureau of Statistics

MCA Members of County Assembly

MDA Ministries, Departments and Agencies

MTEF Medium Term Expenditure Framework

OCOB Office of the Controller of Budget

PBB Program Based Budget

PFM Public Finance Management

PFMA Public Finance Management Act

SRC Salaries and Remuneration Commission

TA Transition Authority

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Table of Contents

FORWARD ....................................................................................................................................................... 5 1.0 INTRODUCTION ......................................................................................................................................... 6 1.1 Revenue Analysis ...................................................................................................................................... 7 1.2 Overall Expenditure Review .................................................................................................................... 10 Development Expenditure Analysis............................................................................................................... 11 2.0 DEPARTMENTAL EXPENDITURE ANALYSIS .............................................................................................. 13 2.1 DEPARTMENT OF AGRICULTURE, LIVESTOCK, FISHERIES AND COOPERATIVES ...................................... 13 2.1.1 Departments Financing ........................................................................................................................ 13 2.1.3 Departments Expenditure by Economic Classification ......................................................................... 14 2.2 PHYSICAL PLANNING LANDS AND HOUSING .......................................................................................... 15 2.2.1 Department of Physical Planning Lands and Housing Financing ......................................................... 16 2.2.2 Department of Physical Planning Lands and Housing Expenditure ..................................................... 16 2.2.3 Departments Expenditure by Economic Classification ......................................................................... 17 2.3 DEPARTMENT OF TRANSPORT AND INFRASTRUCTURE .......................................................................... 18 2.3.1 Sector Strategic Objectives .................................................................................................................. 18 2.3.2 Departments Financing ........................................................................................................................ 18 2.3.3 Department of Transport and Infrastructure Expenditure ................................................................... 18 2.3.4 Expenditure by Economic Classification ............................................................................................... 19 2.4 TRADE, INDUSTRY, TOURISM AND ENTREPRENUERSHIP ....................................................................... 20 2.4.1 Sector strategic objectives ................................................................................................................... 20 2.4.2 Trade, Industry, Tourism and Entrepreneurship Financing .................................................................. 20 2.4.3 Trade, Industry, Tourism and Entrepreneurship Expenditure .............................................................. 21 2.4.4 Expenditure by Economic Classification ............................................................................................... 21 2.5 DEPARTMENT OF HEALTH SERVICES ....................................................................................................... 22 2.5.1 The strategic priorities of the sector ................................................................................................ 22 2.5.2 Department of Health Services Financing ............................................................................................ 22 2.5.2 Department of Health Services Expenditure ........................................................................................ 23 2.5.3 Departments Expenditure by Economic Classification ......................................................................... 23 2.6 EDUCATION SCIENCE AND TECHNICAL VOCATIONAL TRAINING ............................................................ 24 2.6.1 Strategic Objectives ............................................................................................................................. 24 2.6.2 Departments Financing ........................................................................................................................ 24 2.6.3 Department of Education, Science and Technology Expenditure ........................................................ 25 2.6.4 Departments Expenditure by Economic Classification ......................................................................... 25 2.7 OFFICE OF THE GOVERNOR ..................................................................................................................... 26 2.7.1 Strategic Objectives ............................................................................................................................. 27 2.7.2 Office of the Governor Financing ......................................................................................................... 27 2.7.3 County Executive Expenditure .............................................................................................................. 27 2.7.4 County Executive Expenditure by Economic Classification .................................................................. 28 2.8 COUNTY ASSEMBLY................................................................................................................................. 29 2.8.1 Introduction ......................................................................................................................................... 29 2.8.2 Strategic objectives .............................................................................................................................. 29 2.8.3 County Assembly Financing ................................................................................................................. 29 2.8.4 County Assembly Expenditure .............................................................................................................. 30 2.8.5 County Assembly Expenditure by Economic Classification .................................................................. 30 2.9 DEPARTMENT OF FINANCE AND ECONOMIC PLANNING........................................................................ 31 2.9.1 Department of Finance and Economic Planning Financing ................................................................. 31

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2.9.2 Department of Finance and Economic Planning Expenditure .............................................................. 32 2.9.3 Departments Expenditure by Economic Classification ......................................................................... 32 2.10 COUNTY PUBLIC SERVICE BOARD ......................................................................................................... 33 2.10.1 Sector Strategic Objective .................................................................................................................. 33 2.10.2 Boards Financing ............................................................................................................................... 33 2.10.3 Public Service Board Expenditure ....................................................................................................... 34 2.10.4 Public Service Board Expenditure by Economic Classification............................................................ 34 2.11 ADMINISTRATION AND COORDINATION OF COUNTY AFFAIRS ............................................................ 35 2.11.1 Sector Strategic Objectives ................................................................................................................ 35 2.11.2 Departments Financing ...................................................................................................................... 35 2.11.3 Department of Public Service and Administration ............................................................................. 36 2.11.4 Departments Expenditure by Economic Classification ....................................................................... 36 2.12 GENDER, CULTURE, YOUTH, SPORTS AND SOCIAL SERVICES ................................................................ 37 2.12.1 Sector Strategic Objectives ................................................................................................................ 37 2.12.2 Departments Financing..................................................................................................................... 38 2.12.3 Department of Gender, Culture, Youth & Sports Expenditure ......................................................... 38 2.12.4 Departments Expenditure by Economic Classification ....................................................................... 38 2.13 DEPARTMENT OF ENVIRONMENT, WATER, NATURAL RESOURCES AND FORESTRY ............................ 39 2.13.1 Sector strategic objectives ................................................................................................................. 40 2.13.2 Departments Financing..................................................................................................................... 40 2.13.3 Department of Environment, Water, Natural Resources and Forestry Expenditure .......................... 41 2.13.4 Departments Expenditure by Economic Classification ....................................................................... 41 3.0 OBSERVATIONS AND RECOMMENDATIONS ........................................................................................... 42

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FORWARD

I am pleased to present the 1st Quarter Budget Implementation Review Report for the FY

2018/19 period for Government of Vihiga. It presents the fiscal performance of the County for

the first three months of 2018/19 FY. This report will compare the performance of the County

Government by analyzing budget estimates, actual expenditure and realized revenue during the

period under review.

The report discusses revenue and expenditure estimates against actual realized revenues and

expenditures. Key observations, challenges and recommendations during the period under review

have been highlighted in the report.

This report will be submitted to the County Assembly in accordance with Article 228(6) of the

Constitution to discuss the report by its committee with respect to this Budget Implementation

report. Once the Committee’s report is adopted by the County Assembly, section 149 (3) of the

PFMA requires the accounting officer, for each entity to prepare a report on actions taken to

implement the recommendations made in the adopted committee’s report which shall be

published and publicized.

Finally, this report is intended for the consumption of all tax payers in the County. The County

citizenry is encouraged to read this report and to continue debating and seeking clarity on all

public expenses in order for the Constitution aspirations, Vision 2030 and the Big Four Agenda

dreams to be actualized. The Vihiga Residents should not shy from seeking information from

Government offices and demand for accountability and openness from all public officers.

Hon. Alfred Indeche

CECM, Finance & Economic Planning

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1.0 INTRODUCTION

The objective of the Budget Implementation report is to provide a review of the budget execution

status of the County Government. This report covers the performance of County government in

the implementation of the annual budget and is prepared in conformity to Article 228(4) and 228

(6) of the Constitution.

County Assembly are expected to approve budget estimates and appropriation bills to be

implemented the following financial year by 30th June. The PFMA provides an elaborate

framework for the formulation of budgets and assigns specific responsibilities to each arm of the

County Government in the budgeting process. For the budgets to be in compliance with law,

strictly adherence to the budgeting framework: Prepared on the Program Based Budgeting (PBB)

framework; be aligned to the approved County Integrated Development Plans (CIDP); Annual

Development Plans (ADP) and the County Fiscal Strategy Papers (CFSP); be a product of public

participation; and be balanced based on realistic local revenue targets among other legal

requirements.

The County Government Approved Budget for FY 2018/19 was Kshs.7.00 billion, comprising of

Kshs.4.48 billion (63.95 per cent) and Kshs.2.52 billion (36.05 per cent) allocation for recurrent

and development expenditure respectively.

To finance the budget, the County was expected to receive Kshs.4.46 Billion (63.67 per cent) as

equitable share of revenue raised nationally, Kshs.1.06 Billion (15.08 per cent) as total

conditional grants, generate Kshs.153.67 million (2.19 per cent) from own source revenue, and

Kshs.1.33 Billion (19.05 per cent) cash balance brought forward from FY 2017/18.

Figure1: Vihiga Expected Sources of Budget Financing in FY 2018/19(Kshs.)

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ANALYSIS OF CONDITIONAL GRANTS

Conditional Grants Amount(Kshs.) %

Compensation for User fees Foregone 19,158,582 1.8

Road Maintenance Levy 212,686,815 20.1

Loans and Grants (Danida) 20,930,173 2.0

Conditional for Youth Polytechnics 70,891,386 6.7

World Bank for Health Systems 73,172,815 6.9

World bBank loan for Agriculture and Rural inclusive Growth

project

193,368,318 18.3

Kenya Devolution Support Programme 75,302,439 7.1

Kenya Urban Support Programme 250,950,700 23.8

EU-Water Tower project Grants 80,000,000 7.6

ASDSP 18,161,321 1.7

Urban Industrial Grant 41,200,000 3.9

Total 1,055,822,549 100

The conditional grants contained in the CARA, July 2018 and B/F from FY 2017/18 comprised

of Kshs.212.69 million (20.14 per cent) from the Road Maintenance Levy Fund, Kshs.19.16

million (1.81 per cent) as Compensation for User Fee Foregone, Kshs.20.93 million (2.0 per

cent) from DANIDA, Kshs.75.30 million (7.1 per cent) for the World Bank Kenya Devolution

Support Programme, Kshs.70.89 million (6.7 per cent) for Development of Youth Polytechnics,

Kshs.193.37 million (18.3 per cent ) for the World Bank Loan on National Agriculture & Rural

Inclusive Initiative, Kshs.73.17 million (6.9 per cent) as World Bank loan for Transforming

Health System for Universal Care Project, Kshs. 250.95 Million(23.8 per cent) as Kenya Urban

Support Urban Programme, Kshs. 80 million(7.6 per cent) as EU-Water Tower Project Grants,

kshs 18.16 Million(1.7 per cent) as ASDP and Kshs.41.2 Million (3.9 per cent) as Urban

Industrial Grant.

1.1 Revenue Analysis

During the first Three Months FY 2018/19, the County received Kshs.2.61 billion as equitable

share of revenue raised nationally, Kshs.331.32 million as total conditional grants and raised

Kshs.121.53 million from own source revenue. The total available funds during the period under

review amounted to Kshs.3.06 billion.

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Table showing quarterly trend in own source revenue collection for FY 2018/19

COUNTY OWN GENERATED REVENUE

APPROVED BUDGET

FIRST QUARTER

TOTAL COLLECTION

% REALISATION

Parking Fees

49,885,275.0

9,084,680 9,084,680 18

Matatu Stickers

-

- - 0

BodaBoda Sitickers

-

- - 0

Land Rates

830,881.50

88,352 88,352 10.63

Plot, Stall Rent

3,299,326.50

723,807 723,807 21.94

Single Business Permits

20,378,551.50

1,481,797 1,481,797 7.27

Plans Inspection/Approval

535,155.00

515,933 515,933 96.4

Advertising (Billboards)

1,802,108.00

136,356 136,356 7.56

Rent ( County Houses, Market

stalls, County commercial buildings

and hall hire)

379,312.50

10,000 10,000 2.63

Hire of Machines ( Lease and rental

of Machines)

858,616.50

1,482,685 1,482,685 172.68

Fertiliser

12,321,330.0

10,400 10,400 0.084

Market and Trade Fees

20,488,452.0

3,031,900 3,031,900 14.79

slaughter House Management Fees

383,970.00

1,198,180 1,198,180 312.05

Tea Cess

10,006,321.5

265,360 265,360 2.65

Livestock Cess

2,532,156.00 0

Hospital Fees

- 0

Sale of Tender Documents

-

- - 0

Public Health Service

2,763,907.50

358,520 358,520 12.97

Plans Inspection fees

-

103,920 103,920 0

Weights and Measures 0

Way Leave 0

Search fees 0

Renovation fees 0

Facility Improvement Fund

22,332,253.5

11,108,066 11,108,066 49.74

Group registration 45,870 0

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COUNTY OWN GENERATED REVENUE

APPROVED BUDGET

FIRST QUARTER

TOTAL COLLECTION

% REALISATION

- 45,870

Licences

- 0

Sale of Fertiliser

- 0

Sand And Murram

118,350.00

39,065 39,065 33.01

Fines, Penalties and Forfeiture

121,797.00

678,605 678,605 557

Misceleneous Income

158,970.00

1,566,059 1,566,059 985.13

Electrical and Electrical inspection

of Buildings

- 0

Land Boundary Disputes

670,740.00

225,331 225,331 33.59

Noise Emmission

13,200.00 0

Veterinary Services

- 0

Water supply adminstration Fees

2,060,760.00

494,710 494,710 24.01

Liquor licence

1,727,250.00 0

Inspection and Impound Fees 0

20,875 20,875 0

Conservancy 0 0

TOTAL COLLECTIONS 153,668,684 32,670,471 32,670,471 21.26

Source: Vihiga County Treasury

Figure 2: Vihiga County, Trend in Own Source Revenue Collection by Quarter from FY

2015/16 to Q2 FY 2018/19.

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The total own source revenue collected in first three months of FY 2018/19 amounted to

Kshs.32.67 million, representing an increase of 6.84 per cent compared to Kshs.30.58 million

generated in the same period of FY 2017/18. This represented 21.26 per cent of the annual own

source revenue target.

Exchequer Issues

During the period, the Controller of Budget authorized withdrawal of Kshs.1.08 billion from the

CRF account, which was 15.42 per cent of the Approved Budget.

1.2 Overall Expenditure Review

The County spent Kshs. 979.27 million, which was 90.03 per cent of the total funds released for

operations.

A total of Kshs.860.7 million was spent on recurrent activities while Kshs.118.57 million was

spent on development activities. The recurrent expenditure was 79.13 per cent of the annual

recurrent budget, while development expenditure was 10.9 per cent of annual development

budget.

.

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Figure 2: Vihiga County, Expenditure by Economic Classification in the FY 2017/18 and

the FY 2018/19


Analysis of Recurrent Expenditure

The total recurrent expenditure of Kshs.860.7 million consisted of Kshs.550.85 million (64.0 per

cent) incurred on personnel emoluments and Kshs.309.85 million (36.0 per cent) on operations

and maintenance.

1.3 Development Expenditure Analysis

The total development expenditure of Kshs. 541.93 million represented 21.5 per cent of the

annual development budget of Kshs.2.52 billion. Whereas during the similar period in FY

2017/18, the total development expenditure of Kshs.152.42 million which represented 9.0 per

cent of the annual development budget of Kshs.1.7 billion.

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1.4 Budget and Budget Performance Analysis by Department

Shows a summary of first three months of FY 2018/19 budget estimates and budget performance

by department.

Table 4: Vihiga County, First three months of FY 2018/19 Budget Performance by

Department

S/No.

Department Budget Allocation

(Kshs. Million)

Expenditure in the first three months of FY 2018/19 (Kshs.

Million)

Exchequer Issues for three Months of FY 2018/19(Kshs. Million)

Absorption rate

(%) three months

of FY 2018/19

Dev Rec Dev Rec Dev Rec Dev Rec

1. Agriculture,

livestock, fisheries

and cooperatives

380.16 165.35 15.2 29.01 14.5 34.1 17.0 52.6

2. Physical Planning, Lands and Housing

347.95 112.41 2.1 7.66 17.2 14..3 3.5 20.4

3. Transport, Infrastructure and Communication

657.53 177.66 56.2 26.32 45.3 38.3 36.6 44.4

4. Trade, industry, Tourism and Entreprenuership

53.90 111.41 0 9.2 0.8 18.56 3.2 23.6

5. Health Services 289.76 1268.49 23.5 285.67 28.79 281.67 37.3 67.1

6. Education, Science, Technical and Vocational Training

282.19 433.34 7.5 114.25 8.3 135.78 11.8 75.4

7. Office Of the Governor

15.00 427.58 0.00 69.3 0.00 96.2 0.0 48.8

8. County Assembly 94.03 607.25 2.32 145.89 1.32 135.67 2.5 69.7

9. Finance and Economic Planning

130.00 517.44 0 29.3 0.00 75.63 23.1 17.1

10. County Public Service Board

0.00 50.92 0.00 5.6 0.00 12.43 0.0 32.7

11. Administration and Coordination of County Affairs

24.86 374.78 2.3 89.3 1.05 81.89 40.2 67.6

12. Gender, Culture, Youth, Sports and Social Services

87.00 151.18 0.00 31.5 0.00 34.33 0.0 61.4

13. Environment, Water, Energy and Natural Resources

162.11 80.25 9.45 17.7 11.3 14.57 24.3 71.0

Total 2,524.49 4,478.06 118.57 860.7 128.56 959.13 4.7 19.22

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Analysis of budget performance by department shows that the Department of Administration and

Coordination of County Affairs attained the highest absorption rate of development budget at

40.2 per cent while the County Assembly had the lowest development expenditure at 2.5 per

cent. Department of Education, science & technology had the highest percentage of recurrent

expenditure to its recurrent budget at 75.4 percent while the County Treasury had the lowest

absorption rate at 17.1 per cent. The Overall development and recurrent expenditure for the

County is 4.7 and 19.22 per cent respectively.

2.0 DEPARTMENTAL EXPENDITURE ANALYSIS

2.1 DEPARTMENT OF AGRICULTURE, LIVESTOCK, FISHERIES AND

COOPERATIVES

The Department of Agriculture, Livestock, Fisheries and Cooperatives is mandate to implement

functions related to Agriculture as assigned in the fourth schedule of the constitution.

2.1.1 Department strategic priorities

Institutional reforms in agricultural sector

Promote Food and Nutrition Security for Sustainable livelihoods;

Enhance Crop, Livestock and Fisheries production and productivity;

Promote Sustainable Land use practices and Conservation of Natural Resources for

Agriculture

Promote value addition and agro-processing

Strengthen Agricultural market access and linkages

Provision of innovative Agricultural technology transfer and extension services

Revitalize cooperative movement

2.1.2 Departments Financing

In the FY 2018/19 budget estimates, the Department was allocated Kshs.545.51 million

comprising of Kshs.165.35 million for recurrent expenditure and Kshs.380.16 million for

development expenditure. During the period under review, the Department received total

exchequer issues amounting to Kshs. 48.6 Million representing 8.9 per cent of the total budget

estimates as shown in table 1.

Table 1. Exchequer issues against approved budget

Details Recurrent Development Total

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Approved budget (Kshs. Millions) 165.35 380.16 545.51

Exchequer issues (Kshs. Millions) 34.1 14.5 48.6

% of exchequer issues to approved budget 20.62 3.81 8.9

Source: County Treasury

2.1.3 Department of Agriculture, Livestock, Fisheries and Cooperatives Expenditure

Table 2 shows Departments recurrent and development expenditure verse the budget estimates.

Total recurrent expenditure during the period under review amounted to Kshs29.01 Million

representing a performance of 17.54 per cent while the development expenditure amounted to

Kshs. 15.2 Million representing a performance of 3.99 percent.

Table 2. Actual expenditure against approved budget


Approved budget (Kshs. Millions) 165.35 380.16 545.51

Actual expenditure (Kshs. Millions) 29.01 15.2 44.21

Absorption rate (%) 17.54 3.99 8.1


2.1.4 Departments Expenditure by Economic Classification

The Departments expenditure compares amount allocated in terms of Personnel Emoluments and

Operations & Maintenance and development. Total recurrent expenditure during the period

under review amounted to Kshs.87.03 Million representing a performance of 52.6 per cent while

the development expenditure amounted to Kshs. 64.55 Million representing a performance of

17.0 percent.

Table 3 indicates expenditure in terms of, Personnel Emoluments, Operation and Maintenance

and development expenditure for funds received as at the end of the third quarter of 2018/19

Financial Year.

Table 3: Expenditure by Economics Classification


Personnel

Emoluments

Operations &

Maintenance

Total

Approved budget (Kshs.

Millions)

112.39 52.96 165.35 380.16 545.51

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Actual expenditure (Kshs.

Millions)

72.70 14.33 87.03 64.55 151.58

Absorption rate (%) 64.7 27.1 52.6 17.0 27.8


Personnel emolument (PE) and Operation and Maintenance had an absorption rate of 27.1 per

cent and 27.1 per cent respectively based on the annual estimates. The absorption rate of

development expenditure was 17.0 percent based on annual estimates.

Table 4 shows that the Department spent Kshs.44.21 million against exchequer issues of

Kshs.48.6 million which was a performance of 90.97 per cent.

Table 4. Exchequer Issues against actual expenditure


Exchequer issues (Kshs. Millions) 34.1 14.5 48.6

Actual expenditure (Kshs. Millions) 29.01 15.2 44.21

% of actual expenditure to

exchequer issues 85.07 104.83 90.97


2.2 PHYSICAL PLANNING LANDS AND HOUSING

The Department of Lands, Housing is mandate to implement functions related to lands, housing

and urban and physical planning as assigned in the fourth schedule of the constitution and other

enabling legislation.

The strategic priorities of the sector

To formulate policy, Legislative and Institutional Reforms.

To Promote modern housing technology in a sustainable environment

To Promote efficient, sustainable and equitable land use

To promote an integrated institutions and urban planning management.

To Streamline and strengthen surveying and mapping systems

To provide and maintain housing infrastructure for the county government to enhance

service delivery

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2.2.1 Department of Physical Planning Lands and Housing Financing

In the FY 2018/19 budget estimates, the Department was allocated Kshs.460.37 Million

comprising recurrent allocation of Kshs.112.41 Million and development allocation of

Kshs.347.95 Million. During the period under review, the Department of Physical Planning

Lands and Housing received total exchequer issues amounting to Kshs.31.5 Million representing

6.84 per cent of the total approved budget as shown in the table below.

Table 1: Exchequer issues against approved budget


Approved budget (Kshs. Million) 112.41 347.95 460.36

Exchequer issues (Kshs. Million) 14.3 17.2 31.5



2.2.2 Department of Physical Planning Lands and Housing Expenditure

The Departments expenditure compares the annual expenditure verses the approved budget.

Total recurrent expenditure during the period under review amounted to Kshs.7.66 Million

representing a performance of 6.81 per cent while development expenditure during the period

under review amounted to 2.1 Million representing absorption of 0.6 per cent. The overall

absorption rate for the Department against approved budget was 21.2 per cent as shown in table

2.




Actual expenditure (Kshs. Million) 7.66 2.1 9.76

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This compares amount allocated in terms of Personnel Emoluments and Operations &

Maintenance and development. Total recurrent expenditure during the period under review

amounted to Kshs.22.98 Million representing a performance of 20.4 per cent while development

expenditure during the period under review amounted to 12.30 Million representing an

absorption of 3.5 per cent. Personnel emolument (PE) and Operation and Maintenance had an

absorption rate of 62.3 per cent and 8.3 per cent respectively based on the approved budget.

Table 3 shows Departments expenditure by economic classification for the period under review.



Personnel

Emoluments

Operations &

Maintenance

Total

Approved budget

(Kshs. Million)

25.15 87.26 112.41 347.95 460.36

Actual expenditure

(Kshs. Million)

15.68 7.30 22.98 12.30 35.28

Absorption rate (%) 62.3 8.3 20.4 3.5 7.7






% of actual expenditure to exchequer issues 53.5 12.21 30.98

Table 4 shows that the Department spent Kshs.9.76 Million against exchequer issues of Kshs.

31.5 million which was a performance of 30.98 per cent.

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2.3 DEPARTMENT OF TRANSPORT AND INFRASTRUCTURE

The Department of Transport and Infrastructure is mandate to implement functions related to

transport and county roads as assigned in the fourth schedule of the constitution and other


2.3.1 Sector Strategic Objectives

Institutional reforms

Develop and maintain an integrated safe and efficient transport system

Develop and maintain quality and safe infrastructure



comprising of Kshs.177.66 Million for recurrent and Kshs.657.54 Million for development

expenditure. During the period under review, the Department received total exchequer issues

amounting to Kshs.83.6million representing 10.01 per cent of the total budget estimates as

shown in table 1.





% of exchequer issues against approved

budget

21.55 6.88 10.01


2.3.3 Department of Transport and Infrastructure Expenditure

The table below shows Departments recurrent and development expenditure verses the budget.


representing a performance of 14.81 per cent while the development expenditure incurred was

Kshs. 56.2 Million representing a performance of 8.54 per cent.






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2.3.4 Expenditure by Economic Classification




the development expenditure incurred was Kshs. 240.42 Million representing a performance of

36.6 per cent.


and development expenditure for funds received as at the end 2018/19 Financial Year.

Table 3. Expenditure by Economic Classification


Personnel

Emoluments

Operations

&

Maintenance

Total

Approved budget (Kshs. Million) 55.44 122.22 177.66 657.53 835.19

Actual expenditure(Kshs. Million) 29.69 49.27 78.96 240.41 319.38

Absorption rate (%) 53.6 40.3 44.4 36.6 38.2





Table 4 shows that the Department spent Kshs.82.52 Million against exchequer issues of





20


% of actual expenditure to exchequer

issues

68.72 124.06 98.71

2.4 TRADE, INDUSTRY, TOURISM AND ENTREPRENUERSHIP

The Department of Trade, Industry & Tourism is mandated to implement functions related to

trade, tourism and industry as assigned in the fourth schedule of the constitution and other


2.4.1 Sector strategic objectives

Institutional reforms on enterprise and tourism development

Increase tourism earnings and product diversification

Improve supply chain of small operators retail access

Promote value addition, standardization and expand market access

To create a conducive environment for doing Business.

To collect, process and disseminate Business Information to the Citizens.

To Provide Financial Support and skills to the entrepreneurs.

To Promote inter cross boarder and export trade.

To Promote Tourism Development in the County.

To Promote Innovation and Creativity to our Citizens for Entrepreneurship growth

2.4.2 Trade, Industry, Tourism and Entrepreneurship Financing

In the FY 2018/19 budget estimates, the Department was allocated Kshs. 165.31 Million

comprising of Kshs.111.41 Million recurrent and Kshs.53.90 Million development expenditure.

During the period under review, the Department received total exchequer issues amounting to

Kshs.19.36 million representing 11.71 per cent of the total budget estimates as shown in table 1.

Table 1. Exchequer issues against approved budget.






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2.4.3 Trade, Industry, Tourism and Entrepreneurship Expenditure

Table 2 shows Departments recurrent and development expenditure verses the budget. Total

recurrent expenditure during the period under review amounted to Kshs.9.2 Million representing

a performance of 8.25 per cent while development expenditure was not incurred by the

department.

Actual expenditure against approved budget



Actual expenditure (Kshs. Million) 9.2 0 9.2

Absorption rate (%) 8.25 0 5.57


2.4.4 Expenditure by Economic Classification




development expenditure incurred by the department was 1.72 Million representing an

absorption rate of 3.2 per cent during the period under review.


and development expenditure for funds received as at the end of 2018/19 Financial Year.


Details Recurrent expenditure Development Total

Personnel

Emoluments

Operations &

Maintenance

Total

Approved budget

(Kshs. Million)

15.28 96.13 111.41 53.90 165.31

Actual expenditure

(Kshs. Million)

8.89 17.35 26.24 1.72 28.05

Absorption rate (%) 58.2 18.1 23.6 3.2 17.0



cent and 18.1 per cent respectively based on the approved budget.

Table 4 shows that the Department spent Kshs.9.2 Million against exchequer issues of


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% of actual expenditure to exchequer issues 49.6 0 47.52

2.5 DEPARTMENT OF HEALTH SERVICES

The County Health Services is mandated to implement functions related to Health as assigned in

the fourth schedule of the constitution and other enabling legislation.

2.5.1 The strategic priorities of the sector


Scale up of high impact interventions at Level 1 facilities in order to reduce maternal and

neonatal mortality and morbidity.

Strengthen referral system

Provide a functional and sustainable infrastructure for comprehensive health services

Provide health care subsidy for social health protection

Re-engineering human resource for health

2.5.2 Department of Health Services Financing

In the FY 2018/19 budget estimates, the Department of Health Services was allocated Kshs.1,

558.26 million comprising recurrent allocation of Kshs.1, 268.49 million and development

allocation of Kshs.289.76 million. During the period under review, the Department of Health

Services received total exchequer issues amounting to Kshs.310.46 million representing 19.92

per cent of the total budget estimates as shown in table below




Exchequer issues Kshs. Million) 281.67 28.79 310.46



23

2.5.2 Department of Health Services Expenditure

Department of Health Services expenditure compares the annual expenditure verses the approved

budget. Total recurrent expenditure during the period under review amounted to Kshs.285.67

Million representing a performance of 22.52 per cent while the total development expenditure

during the period under review was Kshs. 23.5 million representing a performance of 19.84 per

cent.





Absorption rate (%) 22.52 8.11 19.84



This compares amount allocated in terms of Personnel Emoluments and Operations &

Maintenance and development. Total recurrent expenditure during the period under review

amounted to Kshs.851.27 Million representing a performance of 67.1 per cent while the total

development expenditure during the period under review was Kshs. 107.99 million representing

a performance of 37.3 per cent.

Table 3 shows the departments expenditure by economic classification for the period under

review.



Personnel

Emoluments

Operations &

Maintenance

Total

Approved budget

(Kshs. Million)

934.43 334.06 1268.49 289.76 1.558.26

Actual expenditure

(Kshs. Million)

680.63 170.64 851.27 107.99 959.26

Absorption rate (%) 72.8 51.1 67.1 37.3 61.6


24


cent and 51.1 per cent respectively based on the approved budget. There was an absorption rate

of 37.3 per cent of development expenditure based on approved budget.



Exchequer issues

(Kshs. Million)

281.67 28.79 310.46

Actual expenditure

(Kshs. Million)

285.67 23.5 309.17


issues

101.42 81.63 99.58

Table 4 shows that the department of health services spent Kshs.309.17 million against

exchequer issues of Kshs. 310.46 million which was a performance of 99.58 per cent.

2.6 EDUCATION SCIENCE AND TECHNICAL VOCATIONAL TRAINING

The Department of Education, Science and Technology is mandate to implement functions

related to Education as assigned in the fourth schedule of the constitution and other enabling

legislation.

2.6.1 Strategic Objectives


Improve access to Early Childhood Education and Child Care services

Improve access to and provision of quality education and technical skills

Enhance education support programmes

Introduction of Home Craft Centres



comprising of Kshs.433.34 Million for recurrent and kshs.282.19 Million for development


25

amounting to Kshs.144.08 million representing 20.14 per cent of the total budget estimates as

shown in table 1.



Approved budget (Kshs. million) 433.34 282.19 715.53

Exchequer issues(Kshs. million) 135.78 8.3 144.08

% of exchequer issues to budget estimates 31.33 2.94 20.14

Source; County Treasury

2.6.3 Department of Education, Science and Technology Expenditure

Table 2 shows Departments recurrent and development expenditure. Total recurrent expenditure

during the period under review amounted to Kshs.114.25 Million representing a performance of

26.36 per cent while the development expenditure incurred by the department amounted to Kshs.

7.5 Million representing performance of 2.66 per cent.





Absorption rate (%) 26.36 2.66 17.01




Operations & Maintenance and development. Table 3 indicates expenditure in terms of,

Personnel Emoluments, Operation and Maintenance and development expenditure for funds

received as at the end 2018/19 Financial Year.

Table 3 shows the department expenditure by economic classification. Total recurrent

expenditure during the period under review amounted to Kshs.326.57 Million representing a

performance of 75.4 per cent while the development expenditure incurred by the department

amounted to Kshs. 33.18 Million representing performance of 11.8 per cent.

26

Table 3. Department’s Economics Classification


Personnel

Emoluments

Operations &

Maintenance

Total


Million)

247.08 186.26 433.34 282.19 715.53

Actual expenditure

(Kshs. Million)

163.33 163.25 326.58 33.18 359.75

Absorption rate (%) 66.1 87.7 75.4 11.8 50.3





Table 4 shows that the Department spent Kshs.121.75 Million against exchequer issues of Kshs.

144.08 million which was a performance of 84.5 per cent.

Table 4: Exchequer Issues against actual expenditure

2.7 OFFICE OF THE GOVERNOR

The Executive Authority of the County is vested in the County Executive as stated in Article 179

of the Constitution. The mandate of the executive is to supervise and administer the delivery of

services in the County and in all decentralized units.





exchequer issues

84.14 90.36 84.5

27

2.7.1 Strategic Objectives

To link the county government to investment opportunities both locally and overseas that

will deliver development to the people of Vihiga County

To offer legal support to the County Government departments and the public.

Coordination of County Public Service to ensure effective implementation of County

Government policies, projects and programmes

To ensure prudent management of financial resources

2.7.2 Office of the Governor Financing

In the FY 2018/19 budget estimates, the County Executive was allocated Kshs.442.58 Million

comprising recurrent allocation of Kshs.427.58 Million and development allocation of Kshs.15

Million. During the period under review, the County Executive received total exchequer issues

amounting to Kshs.96.2 million representing a performance of 21.7 per cent of the total budget





Exchequer issues (Kshs. Million) 96.2 0 96.2

% of exchequer issues to approved budget 16.2 0 21.7


2.7.3 County Executive Expenditure

County Executive expenditure compares the annual expenditure verses the budget estimates.


representing a performance of 16.21 per cent while there was no development expenditure

incurred during the period under review.



Approved budget (Kshs. Million) 427.58 15 442.58



28


2.7.4 County Executive Expenditure by Economic Classification


Operations & Maintenance and development.

Table 3 shows County Executive expenditure by economic classification. Total recurrent


performance of 48.82 per cent while there was no development expenditure incurred during the

period under review.



Personnel

Emoluments

Operations &

Maintenance

Total

Approved budget

(Kshs. Million)

125.36 302.22 427.58 15 442.58

Actual expenditure

(Kshs. Million)

99.05 109.71 208.75 0 208.75

Absorption rate (%) 79.0 36.3 48.8 0 47.2



cent and 36.3 per cent respectively based on the annual estimates. There was no absorption of

development expenditure based on annual estimates.

Table 4 shows that the County Executive spent Kshs.69.3 Million against exchequer issues of

Kshs. 96.2 million which was a performance of 72.04 per cent.





29


issues

72.04 0 72.04

2.8 COUNTY ASSEMBLY

2.8.1 Introduction

Vihiga County Assembly is composed of 38 members (25 elected, 13 nominated), the speaker,

and 88 other staff. The mandate of the County Assembly is to vet and approve nominees for

public offices, approve the budget and expenditure for the County Government, approve

borrowing, approve County development planning and perform any other roles set out under

Article 185 of the Constitution.

2.8.2 Strategic objectives

To Vet and approve nominees for appointment to county public offices as provided for in

the County Government Act No. 17 of 2012.

To approve the budget and expenditure of the county government in accordance with Article

207 of the Constitution.

To approve the borrowing of the County government in accordance with article 212 of the

Constitution and county development planning.

To legislate as contemplated in Article 220(2) of the constitution, guided by Articles 201

and 203 of the constitution.

To Oversight the county executive committee and any other county executive organs.

To represent the electorate.

2.8.3 County Assembly Financing

In FY 2018/19 budget estimates, as tabulated in table below, the County Assembly was allocated

Kshs.701.28 million comprising of Kshs.607.25 million for recurrent expenditure and

Kshs.94.03 million for development expenditure. During the period under review, the County

Assembly received total exchequer issues amounting to Kshs.136.99 million representing 19.5

per cent of the C.A. total budget estimate.






30


2.8.4 County Assembly Expenditure

Table 2 shows County Assembly’s recurrent and development expenditure. Total recurrent


performance of 24.02 percent whereas the development expenditure amounted to Kshs. 2.32

Million Representing performance of 2.47 per cent.



Approved budget (Kshs

.Million)

607.25 94.03 701.28

Actual expenditure

(Kshs. Million)

145.89 2.32 148.21

Absorption rate (%) 24.02 2.47 21.13


2.8.5 County Assembly Expenditure by Economic Classification



under review amounted to Kshs.423.45 Million representing a performance of 69.7 per cent

while the development expenditure was 2.32 Million representing performance of 2.5 per cent.


and development expenditure for funds received as at the end of 1st Quarter of 2018/19 Financial

Year.



Personnel

Emolument

Operations &

Maintenance Total

Approved budget

(Kshs. Million)

322.39 284.86 607.25 94.03 701.28

Actual expenditure

(Kshs. Million)

225.21 198.24 423.45 2.32 425.77

Absorption rate

(%)

69.9 69.6 69.7 2.5 60.7


31


cent and 69.7 per cent respectively based on the annual estimates. There was an absorption rate

of 2.5 per cent of development expenditure based on annual estimates.

Table 4 shows that the CA spent Kshs.148.21 million against exchequer issues of Kshs.136.99

million which was a performance of 108.19 per cent.







2.9 DEPARTMENT OF FINANCE AND ECONOMIC PLANNING

The County Treasury is vested with the mandate of public finance management as per the PFMA

2012 Act. It ensures the principles of public finance management are adhered to as contained in

the constitution and PFMA.

2.9.1 Department of Finance and Economic Planning Financing

In the FY 2018/19 budget estimates, the County Treasury was allocated Kshs.647.44 million

comprising of Kshs.517.44 million for recurrent expenditure and Kshs.130 million for

development expenditure. During the period under review, the County Treasury received total

exchequer issues amounting to Kshs.75.63 million representing 11.7 per cent of the total budget




Approved budget (Kshs. million) 517.44 130 647.44

Exchequer issues(Kshs. million) 75.63 0 75.63

% of exchequer issues to approved

budget 14.6 0 11.7


32

2.9.2 Department of Finance and Economic Planning Expenditure

Table 2 shows the Department of Finance and Economic Planning expenditure verses the

approved budget. Total recurrent expenditure during the period under review amounted to

Kshs.29.3 Million representing a performance of 5.7 per cent.


Details Recurrent

expenditure

Development

Expenditure Total Expenditure

Approved budget(Kshs. Million) 517.44 130 647.44








the development expenditure incurred by the department amounted to 30 million representing a

performance of 23.1.


and development expenditure for funds received at the end of third quarter of 2018/19 Financial

Year.

Table 3. Expenditure by Economics Classification


Personnel

Emoluments

Operations &

Maintenance

Total

Approved budget.(Kshs.

Million)

118.11 399.33 517.44 130 647.44

Actual expenditure (Kshs.

Million)

61.52 26.81 88.33 30.00 118.33

Absorption rate (%) 52.1 6.7 17.1 23.1 18.3



cent and 6.7 per cent respectively based on the annual estimates. The development budget had an

absorption of 23.1 per cent.

33








2.10 COUNTY PUBLIC SERVICE BOARD

The Public Service Board is mandate to implement functions related to human resource matters

in the county government as assigned in the County Government Act and other enabling

legislation.

2.10.1 Sector Strategic Objective

To Facilitate recruitment and promotion of staffs in varous County department

To institute organizational framework of departments

To develope County public service human resource .

2.10.2 Boards Financing

In the FY 2018/19 budget estimates, the Board was allocated Kshs.50.92 million comprising

only of Kshs.12.43 million recurrent expenditure. During the period under review, the Board

received total exchequer issues amounting to Kshs.12.43 million representing 24.4 per cent of

the total budget estimates as shown in table 1.



Approved budget (Kshs. Million) 50.92 0 50.92




34

2.10.3 Public Service Board Expenditure


recurrent expenditure during the period under review amounted to Kshs.5.6 Million representing

a performance of 10.9 per cent while there was no development expenditure incurred by the

department.



Budget Estimates (Kshs. Million) 50.92 0 50.92




2.10.4 Public Service Board Expenditure by Economic Classification


Operations & Maintenance. Total recurrent expenditure during the period under review

amounted to Kshs.16.66 Million representing a performance of 32.7 per cent.

Table 3 indicates expenditure in terms of, Personnel Emoluments and Operation and

Maintenance expenditure for funds received as at the end of 1st Quarter of 2018/19 Financial

Year.


Details

Recurrent expenditure

Development Total Personnel

Emoluments

Operations &

Maintenance Total

Approved budget ( Kshs. Million) 23.84 27.08 50.92 0 50.92

Actual expenditure (Kshs. Million) 9.07 7.59 16.66 0 16.66

Absorption rate (%) 38.1 28.0 37.7 0 37.7

Source; County Treasury


cent and 28.0 per cent respectively based on the annual estimates.

Table 4 shows that the Board spent Kshs.5.6 million against exchequer issues of Kshs.12.43

million which was a performance of 45.05 per cent.


35





2.11 ADMINISTRATION AND COORDINATION OF COUNTY AFFAIRS

The Department is mandate to implement functions related to public service, administration and

coordination of county affairs as assigned in the Kenyan Constitution, 2010 and County

Government act 2012.


To formulate legal and institutional framework to enhance effective service delivery in

Public Service, Administration and Coordination of County Affairs.

Enhance management of human resource in the County Public Service;

To enhance Coordination, dissemination and management of information

To establish and strengthen infrastructure necessary for effective service delivery

To establish and operationalize County performance management and development systems.



comprising of Kshs.374.78 million for recurrent and Kshs.24.86 for development expenditure


Kshs 82.94 million representing 20.8 per cent of the total budget estimates as shown in table 1.



36



% of exchequer issues to budget estimates 21.9 34.2 20.8


2.11.3 Department of Public Service and Administration

The table 2 below shows Departments recurrent and development expenditure verses the budget.


representing a performance of 23.8 per cent while the development expenditure incurred by the

department was kshs.2.3 million representing performance of 9.3 per cent.


Details Recurrent expenditure Development Expenditure Total Expenditure








under review amounted to Kshs 253.22 Million representing a performance of 67.6 per cent

while the development expenditure incurred by the department was 10 million representing a

performance of 40.2 per cent.


and development expenditure for funds received as at the end of 1st Quarterof 2018/19 Financial

Year.



37

Personnel

Emoluments

Operations &

Maintenance

Total


Million)

247.80 126.98 374.78 24.86 399.64

Actual expenditure

(Kshs. Million)

219.68 33.54 253.22 10 263.22

Absorption rate (%) 88.7 26.4 67.6 40.2 65.9




development expenditure was 40.2 percent based on the annual estimates.



Table 4. Exchequer Issues to the Department against actual expenditure

Details Recurrent

expenditure (Kshs.

Million)

Development

expenditure (Kshs.

Million)

Total

expenditure(Kshs.

Million)

Exchequer issues 81.9 1.05 82.95

Actual expenditure 83.9 2.3 86.2


exchequer issues

109.04 219.04 103.9

2.12 GENDER, CULTURE, YOUTH, SPORTS AND SOCIAL SERVICES

The Department of Gender, Culture, Youth and Sports is mandate to implement functions related

to Gender, culture and sports as assigned in the fourth schedule of the constitution and other



To promote, preserve and develop all functional aspects of Culture for Sustainable

development;

To develop and promote sports activities in the County;

Youth mainstreaming and empowerment

Gender Mainstreaming

Child development and protection

38



comprising of Kshs.151.18 million recurrent and Kshs.87 million for development expenditure.


Kshs.34.33 million representing 22.7 per cent of the total budget estimates as shown in table 1.


Details Recurrent) Development Total





2.12.3 Department of Gender, Culture, Youth & Sports Expenditure


recurrent expenditure during the period under review amounted to Kshs.31.5 Million

representing a performance of 20.8 per cent while there was no development expenditure

incurred by the department during the period under review.


Details Recurrent expenditure Development Expenditure Total Expenditure

Budget Estimates(Million) 151.18 87.00 238.18

Total expenditure(Million) 31.5 0 31.5





Operations & Maintenance and development. Personnel emolument (PE) and Operation and

Maintenance had an absorption rate of 64.8 per cent and 60.7 per cent respectively based on the

annual estimates. There was nil absorption of development expenditure based on annual

estimates.

39



Year.



Personnel

Emoluments

Operations &

Maintenance

Total

Approved budget

(Kshs. Million)

27.43 123.75 151.18 87.00 238.18

Total expenditure (Kshs. Million) 17.76 75.06 92.82 0 92.82

Absorption rate (%) 64.7 60.7 61.4 0 39.0


Table 4 shows that the Department spent Kshs. 92.82 million against exchequer issues of

Kshs.106.36 million which was a performance of 87.3 per cent. This implies that the department

did not spend 12.7 per cent of money it requested.

Table 4 Exchequer Issues against actual expenditure





exchequer issues 91.7 0 91.7

2.13 DEPARTMENT OF ENVIRONMENT, WATER, NATURAL RESOURCES AND

FORESTRY

The Department of Department of Environment, Water, Natural Resources and Forestry is

mandate to implement functions related to water and environment as assigned in the fourth

schedule of the constitution.

40

2.13.1 Sector strategic objectives

To rehabilitate the existing water supplies in the County in order to restore optimum

production to meet the demand within their service area through County and development

partners’ funds.

To expand the major water supplies in the county to serve additional population of

approximately 270,000 people through the Belgian funded project.

To reduce production costs by constructing solar farm for the three major water schemes of

Kaimosi, Maseno and Mbale under Belgian funded project

To improve sanitation in major urban centres of Mbale, Luanda, Chavakali, Hamisi and

Kaimosi by setting up an elaborate sewerage system and proper management of solid waste.

To complete the on-going projects, revive stalled rural water projects, and implement new

projects so as to increase water coverage from the current 16.5% to 45% in the next 3years

through County funds.

To restore degraded land and improve social livelihood through reclamation and

conservation by the help of strategic partners.

To conserve water, control flooding and soil erosion through construction of roof water

catchments, storm water management, construction of small dams and pans by the help of

County government and other partners and donor funding.

To reduce production costs and increase water coverage to about 90% by implementing a

long-term solution of a greater Vihiga gravity scheme with source at Chepsonoi in Nandi

County or through exploration of deep wells in the next 10 years. Strategic partners sought

(Hydro source International had shown interest in the deep wells)

To create jobs and improve livelihoods through setting up of a mining(granite)factory in the

county.

To improve the environment through encouragement of use of clean energy and encourage

planting of fast growing environment friendly trees on community hill tops and farms.

Strategic partners sought.



comprising of Kshs.80.25 million for recurrent and Kshs.162.11 million for development


amounting to Kshs.25.87 million representing 10.7 per cent of the total budget estimates as

shown in table 1.



41





2.13.3 Department of Environment, Water, Natural Resources and Forestry Expenditure


recurrent expenditure during the period under review amounted to Kshs.80.25 Million

representing a performance of 22.1 per cent while the development expenditure incurred by the

department amounted to Kshs. 9.45 Million representing performance of 5.8 percent


Details Recurrent Development Total Expenditure







Operations & Maintenance and development. Personnel emolument (PE) and Operation and

Maintenance had an absorption rate of 71.5 per cent and 70.7 per cent respectively based on the

annual estimates. The absorption rate of development expenditure was 24.3 percent based on the

annual estimates.



Year.

42

Table 3 Department’s Expenditure by Economic Classification


Personnel

Emoluments

Operations

&

Maintenance

Total

Approved budget (Kshs. Million) 28.29 51.96 80.25 162.11 242.36

Actual expenditure (Kshs. Million) 20.24 36.72 56.96 39.45 96.41

Absorption rate (%) 71.5 70.7 71.0 24.3 39.8



Kshs.25.87 million which was a performance of 95.28 per cent. Table 4. Exchequer Issues

against actual expenditure





3.0 OBSERVATIONS AND RECOMMENDATIONS

The County has made progress in addressing some of the challenges previously identified as

affecting budget implementation. Some of the progress made include:

Improvement in own revenue collection by 28.3 per cent from the same period of FY 2017/18

where Kshs 121.53 Million compared to Kshs. 94.76 Million Collected during similar period

in FY 2017/18.

A total of Kshs.541.93 Million was spent on development activities, an increase of 255.5%

compared 152.42 Million spent during similar period of FY 2017/18.

Despite the above progress, the following challenges continued to hamper effective budget

implementation;

43

Increase in personnel emolument from Kshs. 1.32 Million spent during the first three months

of FY 2017/18 compared to Kshs. 1.62 Million Spent during the first three months of FY

2018/19.

Delay by National Treasury to disburse to the county in a timely manner.

Failure by county to plan for ongoing and pending bills

The County should implement the following recommendations in order to improve budget

execution;

Departments should strictly adhere to the cash disbursement as approved by the office of

controller of Budget (OCOB).

The county treasury should liaise with the National treasury to ensure that funds allocated to

the county are released in a timely manner in line with CARA 2018 disbursement schedule.

The county department to plan for all ongoing and pending bills.

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