Page 1 of 70 - HOMA BAY COUNTY ASSEMBLY · Page 7 of 70 Orders No 207 for scrutiny and preparation...
Transcript of Page 1 of 70 - HOMA BAY COUNTY ASSEMBLY · Page 7 of 70 Orders No 207 for scrutiny and preparation...
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TABLE OF CONTENTS
LIST OF ABBREVIATIONS ................................................................................................................. 3
1.0 PREFACE ................................................................................................................................... 4
1.1 Committee Mandates ............................................................................................................... 4
1.2 Committee Membership........................................................................................................... 5
1.3 Submission of the Budget Estimates for FY 2018/2019 ........................................................... 6
1.4 Committal to the Budget and Appropriations Committee ....................................................... 6
1.5 Committee Meetings ................................................................................................................ 7
1.6 Acknowledgements.................................................................... Error! Bookmark not defined.
1.7 Adoption of the Committee Report .......................................................................................... 8
2.0 BACKGROUND ........................................................................................................................... 9
2.1 Legal Guidelines on the Budget Estimates.............................................................................. 10
3.0 COMMITTEE’S GENERAL OBSERVATIONS ............................................................................... 11
3.1 Fiscal Responsibility Principles ........................................................................................... 11
3.2 The Estimates of the Expenditure........................................................................................ 11
3.3 Local Revenue Income Sources ............................................................................................ 13
3.4 Resource Allocation Among Spending Units....................................................................... 14
3.5 The County Public Funds ...................................................................................................... 16
3.6 Staff Establishment ............................................................................................................... 17
3.7 Responsibilities of Accounting Officers.................................................................................. 19
3.8 Regulations for the Administration, Control and Management of Grants ............................. 20
3.9 Stock of Pending Bills .............................................................................................................. 20
3.10 Absorption Rate by the Spending Units ................................................................................ 21
3.11 List of Development Projects by Locations and Costs .......................................................... 21
3.12 Public Participation on the County Budget( FY 2018/19) ..................................................... 22
4.0 COMMITTEE’S GENERAL RECOMMENDATIONS ..................................................................... 23
5.0 SECTORAL OBSERVATIONS AND RECOMMENDATIONS ......................................................... 25
PRAYER .......................................................................................................................................... 70
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LIST OF ABBREVIATIONS
A-I-A Appropriation in Aid ARUD Agriculture Rural and Urban Development CBROP County Budget Review and Outlook Paper CBK Central Bank of Kenya CECM County Executive Committee Member CFSP County Fiscal Strategy Paper CIDP County Integrated Development Plan CRA Commission on Revenue Allocation CRF County Revenue Fund DANIDA Danish Development Agency DUAs Departments, Units and Agencies EAC East African Community ECD Early Childhood Development FY Financial Year GDP Gross Domestic Product ICT Information and Communications Technology IFMIS Integrated Financial Management Information Systems
MDAs Ministries, Departments and Agencies MTEF Medium Term Expenditure Framework MTP Medium-Term Plan PFM Public Financial Management PPP Public Private Partnership SACCO Savings and Credit Cooperatives SDGs Sustainable Development Goals SSA Sub- Saharan Africa TSA Treasury Single Account
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1.0 PREFACE
1.1 Committee Mandates
The Budget and Appropriations committee is a select committee
established pursuant to the provisions of Standing Order No. 187
which provides that, there shall be a select committee to be
known as the County Budget and Appropriations committee
consisting of a chairperson and not more than eight other
members.
The committee is mandated to;
(a) Investigate, inquire into and report on all matters related to
coordination, control and monitoring of the County Budget.
(b) Discuss and review the estimates and make
recommendations to the County Assembly.
(c) Examine the County Fiscal Strategy Paper presented to the
County Assembly.
(d) Examine Bills related to the County Budget including
Appropriations Bills.
(e) Evaluate tax estimates, economic and budgetary policies
and programmes with direct budget outlays.
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1.2 Committee Membership The Committee was constituted on Wednesday, 27th September,
2017 and reconstituted on 29th January,2018 comprising of the
following Members: -
NO. NAME WARD DESIGNATION
1 Hon. Nicholas Owaka Kanyamwa Kosewe Chairperson
2 Hon. Monoflorita Ondiek MCA V/Chairperson
3 Hon. Morice Ogwang Kendu Bay Town Member
4 Hon. Godfrey Juma Kabondo West Member
5 Hon. Ellyas Orondo Gem East Member
6 Hon. Nicholas Ayieta Gwassi South Member
7 Hon. Joshua Nyabola East Kamagak Member
8 Hon. Pamela Odira MCA Member
9 Hon. Mary Gaya MCA Member
Committee Secretariat
S/NO NAME DESIGNATION
1 Ms. Caroline Sang Chief Finance Officer
2 Mr. Charles Olela Deputy Clerk
3 Mr. Stephen Ojako Principal Clerk Asst
4 Ms. Vera Anyango Clerk Assistant
5 Ms. Leah Lieta Executive Secretary
6 Mr. John Oyoko Sergeant-At-Arms
7 Mrs. Lina Dhikusoka Snr Legal Counsel
8 Mr. Jared Mingusa Fiscal Analyst
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1.3 Submission of the Budget Estimates for FY 2018/2019
It is a requirement under section 129(2) of the PFM Act, 2012 and
Regulation 30 of the PFM Regulations 2015 that the County
Treasury shall prepare and submit the County Budget Estimates to
the County Assembly for approval.Regulation 31 of the PFM
Regulations provides that the following guidelines shall be observed
at all times during budget formulation and approval; all revenue and
expenditure shall be entered into the County Government Budget
Estimates; the expenditure entered shall be authorized for one
financial year only ;budget revenue and expenditure appropriations
shall be balanced ;budget estimates shall take into account
expenditure priorities, which contributes to the realization of the
required output and desired policy outcomes.
1.4 Committal to the Budget and Appropriations Committee
Pursuant to the provisions of Section 129(2) of the PFM Act 2012,
Madam Speaker made a communication to the House on Tuesday,
15th May, 2018 that she had received the Homa Bay County Budget
Estimates for FY 2018/2019 submitted by the CEC Member for
Finance, Economic Planning and Service Delivery to the office of the
Clerk on 30th April, 2018. She subsequently committed it to the
Budget and Appropriations Committee and Sectoral committees
pursuant to the provisions of the County Assembly Standing
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Orders No 207 for scrutiny and preparation of the report for tabling
in this House.
1.5 Committee Meetings
The committee held its first sitting to deliberate on County Budget
Estimates for FY 2018/2019 on Monday 28th May, 2018 and held
several other meetings for further deliberations, the final one being
on 10th July, 2018 where the report was compiled and adopted
ready for tabling.
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2.0 BACKGROUND
2.1 Legal Guidelines on the Budget Estimates
(1) Section 129 of the PFM Act, 2012.
(2) Regulation 30 of the PFM Regulations, 2015.
(3) Standing Orders No. 207.
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3.0 COMMITTEE’S GENERAL OBSERVATIONS
3.1 Fiscal Responsibility Principles
In managing the Homa Bay County Government’s public finances,
the County Treasury shall ensure the following fiscal responsibilities
principles Pursuant to the provisions of Section 107 of the PFM Act,
2012 and Regulation 25 of the PFM Regulations 2015 as follows;
The County Government’s recurrent expenditure shall not
exceed the total revenue.
Over the Medium Term, a minimum of 30% of the budget
shall be allocated to the development expenditure.
The County government’s expenditure on wages and
benefits for its public officers shall not exceed 35% of the
total revenue.
Over the Medium Term, the government’s borrowings
shall be used only for the purpose of financing
development expenditure and not recurrent expenditure.
The County debt shall be maintained and not exceed 20%
of the total revenue at any given time.
The fiscal risks shall be maintained and managed
prudently.
3.2 The Estimates of the Expenditure
It is indicated in the Budget Estimates that in the Financial Year
2018/2019, the County Government of Homa Bay expects its total
expenditure to be Kshs7,732,086,904 comprising of Kshs
5,081,891,056 (65.72%) for recurrent expenditure and Kshs
2,650,195,848 (34.28%) for development expenditure. The County
expenditure is projected to rise to Kshs. 8,377,531,025 in FY
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2019/2020.The expected expenditure will be financed by the grants
from the National Government, Local Revenue (including
Appropriation in Aid), grants from external sources, loans and
donations from development partners. The sources of funds are as
shown below;
a) Equitable share of National Revenue (6,688,200,000).
b) Conditional Grants from National Govt (444,954,827).
c) Local Revenue Sources (172,996,417).
d) Loans, Donations and other Grants (425,935,660).
(i) Conditional Grants from the National Government
This consists of the following;
Rehabilitation of Village Polytechnics (46,675,000)
Compensation for user fee forgone (22,185,346)
Road Maintenance Fuel Levy (176,094,481)
Leasing of Medical Equipment(200,000,000)
(ii)Loans and Grants from Development Partners
This consists of the following;
DANIDA (21,870,000)
DANIDA(8,948,129)-Initially for FY 2017/18
Transforming Health Systems for Universal Care Project
(85,820,342)
Agriculture and Rural Inclusive Growth Project (140,435,163)
Kenya Devolution Support Programme (49,500,526)
Kenya Urban Support Project (119,361,500)-
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3.3 Local Revenue Income Sources
The County Treasury’s projected internal revenue is Kshs.
172,996,417 in the Budget Estimates for FY 2018/19 as compared
to Kshs. 118,664,278 in the Supplementary Budget Estimates for FY
2017/2018 which represents a growth projection of 45.79% over
revised target. However, this is still a low projection in own source
revenue collection that leads to the County losing considerable
amount of money when national resources are being allocated to the
Counties. In line with provisions of Article 203 of the Constitution of
Kenya, 2010, currently the national resources are allocated based on
weighted formula; Population (45%), Poverty rate (20%), Land Area
(8%), Fiscal Responsibility (2%) and Basic Equitable Share
(25%).Therefore the County is losing a lot when resources are
allocated taking cognizant of the fiscal responsibility principles
(2%) which is calculated on each Counties annual revenue increase
per capita. The local revenue target is still low and unrealistic given
the historical trend.
The County Treasury is working on measures to expand the revenue
base through a comprehensive assessment of the potential as well as
eliminating revenue leakages. Some of these interventions include;
Developing and actualizing policies to underpin revenue
measures.
Establishing resource mobilization unit and developing
effective framework for grant seeking and the PPPs;
Enacting and implementation of Finance Bill and its enabling
legislations.
Mapping all available revenue streams and automating
collection where applicable.
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Performance contracting, redeployment, rotation and capacity
building for revenue staff.
Removing weaknesses such as spending at source, poor
internal control and audit, cash handling and irregular
reporting.
Avoiding irregular waivers.
Implementing provisions enabling retention of local revenue.
There is need for the County Government to review the A.I.A
policy to allow departments to retain part of the funds
collected for internal use.
The revenue shortfall will continue to undermine development in
our county as this will hinder making devolution work for the
people of Homa-Bay County.
3.4 Resource Allocation Among Spending Units
Most spending units were able to restrict themselves within the
ceilings provided in the approved County Fiscal strategy Paper,
2018.Allocation has been made as per the criteria set and in
consideration of the strategic priorities of the County Government.
The table below provides a breakdown of the allocations for
expenditure by various spending units;
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Resource Allocation Among the Various Spending Entities
Revised Estimates for the
FY 2016/2017
Revised Estimates for the FY
2017/2018
Draft Estimates for the FY
2018/2019
Recurrent Development Total Recurrent Development Total Recurrent Development Total Agriculture,
Livestock, Fisheries and Food Security
168,095,440 164,000,000 332,095,440 187,746,528 232,000,000 419,746,528 193,177,789 202,543,551 395,721,340
Tourism,
Sports, Gender, Youth, Culture and
Social Services
63,076,964 52,823,500 115,900,464 71,122,828 66,000,000 137,122,828 69,496,766 106,705,000 176,201,766
Roads, Public Works and
Transport
41,335,725 570,990,400 612,326,125 46,628,546 544,059,682 590,688,228 72,736,698 501,795,905 574,532,603
Energy and Mining
25,117,088 66,037,548 91,154,636 33,999,364 80,000,000 113,999,364 34,740,345 75,458,987 110,199,332
Education and ICT
337,153,548 135,599,000 472,752,548 444,813,284 172,000,000 616,813,284 534,204,183 119,600,334 653,804,517
Health Services
1,653,670,232 250,000,000 1,903,670,232 1,976,385,816 340,000,000 2,316,385816 2,073,692,084 440,385,996 2,514,078,080
Lands, Housing,
Urban Development and Physical Planning
49,704,332 71,000,000 120,704,332 56,853,222 201,892,100 258,745,322 68,119,805 204,859,267 272,979,072
Trade,
Industry, Cooperatives and Enterprise
Development
131,967,876 132,741,700 264,709,576 176,387,690, 106,000,000 282,387,690 192,183,688 150,414,670 342,598,358
Water, Environment and Natural Resources
100,347,804 490,000,000 590,347,804 147,714,554 359,600,000 507,314,554 152,774,859
311,990,879 464,765,738
Finance,
Economic Planning and Service Delivery
552,782,952 79,419,452 632,202,404 329,567,898 251,320,690 580,888,588 111,150,243 503,123,355 614,273,597
Office of the
Governor
486,166,772 65,000,000 551,166,772 452,030,633 88,000,000 540,030,633 533,918,029 78,000,000 611,918029
County Public Service Board
89,162,357 0 89,162,357 105,895,345 12,000,000 117,895,345 33,432,205 1,000,000 34,432,205
County
Assembly Service Board
935,259,340 20,461,535 955,720,835 1,019,973,075 67,000,000 1,086,973075 907,264,362 59,317,904 966,,582,266
Total Estimates
4,633,840,430 2,098,073,095 6,731,913,525 5,049,118,783 2,519,872,472 7,568,991,255 44,976,891,056 2,755,195,848 7,732,086,904
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3.5 The County Public Funds
Section 110 of the PFM Act 2012 permits the creation of the County
Emergency Fund whilst section 116 of the PFM Act 2012 and
Regulation 197 of the PFM Regulations 2015 permits the creation
of other County public funds based on a legal framework that has
been approved by the County Assembly in exercise of its legislative
Authority Pursuant to Article 185 of the Constitution of Kenya
2010.
a) The County Education Bursary Fund
The Department of Education and ICT has been allocated Ksh.103,
000,000 for the Bursary Fund. Ksh.100,000,000 will be allocated to
the 40 Wards equally each being allocated Ksh.2,500,000 whilst
Ksh.3,000,000 is used for administrative costs.
Regulation 197 (1) (d) of the PFM Regulations 2015 and Section 5
(1) ( c ) of the Homa Bay County Education Bursary Fund Act 2015
provides that the administration costs of the fund shall be a
maximum of three percent 3% of the approved budgets of the
funds. The Ksh. 3,000,000 set aside for the administrative costs is
3% of the total budget of the as required by law.
b) The Homa Bay County Emergency Fund
The County Assembly pursuant to its legislative authority vested
upon it under Article 185 of the Constitution of Kenya 2010 passed
the Emergency Fund Act 2016 pursuant to the provisions of Section
110-115 of the PFM Act 2012. Section 4 (3) of the Homa Bay
County Emergency Fund Act provides that the Emergency Fund
shall not exceed 2% of the total revenue in line with Section 113 of
the PFM Act 2012. The department of Finance, Economic Planning
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and Service Delivery has a budget of Kshs 71,193,598 for
Emergency Reserves and Liquidity Management Services which
translates to 0.92 % of the total County government’s revenue and
therefore within the threshold of 2% provided in the Public Finance
Management Act, 2012.
c) The County Trade Fund
The County Assembly in exercise of its legislative authority passed
the Homa Bay County Trade Fund Act in 2015 whose purpose was
to establish the Trade Fund and for its administration.
The Department of Trade, Industry, Co-operatives and Enterprise
Development has an allocation of Ksh 5,000,000 for the Trade Fund
Pursuant to the Homa Bay County Trade Fund Act ,2015 which is in
line with Section 116 of the PFM Act, 2012 and Regulation 197 of
the PFM Regulations 2015.
The key outputs of this Fund are the creation of new enterprises,
enterprises supported to the next level; competitors and
investors/buyers get fair value; and investment attraction.
3.6 Staff Establishment
In managing the County Government’s finances, the County
Treasury shall ensure that the County Government’s recurrent
expenditure shall not exceed 70% of the County Total Revenue
Pursuant to the provisions of Section 107 (2) (a) of the PFM Act,
2012 and Regulation 25 (1) (b) of the Public Finance Management
Regulations, 2015. Furthermore the wages and benefits of the public
officers within the County shall not exceed 35% of the total revenue
Pursuant to Regulation 25(1) (a) of the PFM Regulations 2015.
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A review of the budget indicates that personal emoluments amounts
to Kshs 3,067,101,270 translating to 39.71% of County total
revenue.
The table below enumerates the ratio of the wages and benefits of
the public officers to the total budget allocation.
RATIO OF COMPENSATION TO EMPLOYEES
Vote Head
Budget estimates 2018/19
Draft Compensation
to Employees 2018/2019
Draft Other
Recurrent 2018/2019
Draft Total
Recurrent 2018/2019
Draft
Development 2018/2019
Draft Total 2018/2019
5111
Agriculture, Livestock,
Fisheries and Food
Security
153,737,864 39,439,925 193,177,789
202,543,551 395,721,340
5112
Tourism, Sports, Youth
Gender, Culture and Social
Services
37,521,450 31,975,316 69,496,766 106,705,000 176,201,766
5113
Roads, Transport and
Public Works 54,450,062 18,286,636 72,736,698
501,795,905 574,532,603
5114 Energy and Mining
17,097,144 17,643,201 34,740,345 75,458,987 110,199,332
5115 Education and ICT
327,069,303 207,134,880 534,204,183 119,600,334 653,804,517
5116 Health Services
1,441,160,805 632,531,279 2,073,692,084 440,385,996 2,514,078,080
5117
Lands, Housing, Urban
Development and Physical
Planning 38,123,069 29,996,736 68,119,805 204,859,267 272,979,072
5118
Trade, Industrialization,
Cooperatives and
Enterprise Development 168,826,059 23,357,629 192,183,688
150,414,670 342,598,358
5119
Water, Environment and
Natural Resources 89,332,510 63,442,349 152,774,859
311,990,879 464,765,738
5120
Finance, Economic
Planning and Service
Delivery
79,506,348 66,643,895 111,150,243 503,123,355 614,273,598
5121 Office of the Governor
236,427,286 297,490,743 533,918,029 78,000,000 611,918,029
5122 County Public Service
Board 25,334,304 78,097,901 33,432,205 1,000,000 109,432,205
5123 County Assembly Service
Board
398,500,066 508,764,296 907,264,362 59,317,904 966,264,362
Total Estimates 3,067,101,270 2,005,841,657 4,976,891,056 2,755,195,848 7,732,086,904
Percentage 39.71 25.97 64.37 35.63 100
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Section 107 (2)(a) of the PFM Act 2012 as read together with
Regulation 25(1) (a) and (b) provides that the wages and benefits
for a County Government’s Public Officers shall NOT exceed 35% of
the County Government’s total revenue. The above inserted table
shows that the current percentage stands at 39.71% contrary to the
aforementioned provisions of the law.
It is observed that some of the lists of staff establishments in some
departments were insufficiently detailed thereby making it difficult
to justify the proposed wages and benefits for the public officers
within departments. Nevertheless, the ratio between recurrent and
development expenditure is within the threshold of 70:30 as
required by law. Recurrent expenditure is 64.37% while
Development expenditure is 35.63%.
3.7 Responsibilities of Accounting Officers
It has been noted that some chief officers who are presumed to be
the accounting officers in the various departments are not
designated in writing by the CECM in charge of Finance to be the
accounting officers responsible for managing the finances of their
entities as outlined in section 148(1) of the PFM
Act,2012.Furthermore,Section 148(3) of the PFM Act,2012 provides
that the CECM for Finance shall ensure that each County
Government entity has an accounting officer in accordance with
Article 226 of the Constitution of Kenya,2010.This scenario has
made it difficult for the chief officers to be accountable to the County
Assembly for ensuring that the resources of the entities which they
are in charge of are used in a way that is lawful and authorized;
effective, efficient, economical and transparent as outlined in
section 149(1) of the PFM Act,2012.
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3.8 Regulations for the Administration, Control and Management of Grants The County Treasury has not formulated Regulations meant for the
Administration, Control and Management of Grants pursuant to the
provisions of section 139 of the PFM Act, 2012. These Regulations
are meant to provide for the procedures for allocation and
disbursement of grants, including requiring the publication of
transparent criteria for the allocation of grants. They also meant to
provide for procedures for budgeting, financial management,
accounting and reporting of grants by the recipients.
3.9 Stock of Pending Bills
The committee noted that the County Executive is planning to clear
its stock of pending bills within the next two years. As a
consequence, it will dedicate at least 5% of the receipt of equitable
share towards settling pending bills. For the FY 2018/2019, Kshs.
334,410,000 is to be allocated for part settlement of pending bills
estimated to be amounting to Kshs. 380,300,818.66.However it has
been observed that the County Debt Management Strategy Paper,
2018 does not give sufficient details of the pending bills thereby
making it difficult to justify the existence of these pending Bills.
Furthermore, the figures indicated as pending bills per department
in the draft budget estimates were disputed by the respective
CECMs making it difficult to determine the actual amount of pending
bills.
It is also not envisaged for the County Government to have pending
bills given that the approved budget is always balanced. Regulation
31(c) of the PFM Regulations, 2015 provides that budget revenue
and expenditure appropriations shall be balanced.
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Pending bills can only arise when payments are made out of funds
not earmarked for that specific activity. Regulation 53 of the PFM
Regulations provides that an accounting officer of an entity may not
authorize payment to be made out of funds earmarked for specific
activities for purposes other than those activities.
However the County Treasury has no budget lines for the payment
of the pending bills in the budget estimates for FY 2018/2019.
3.10 Absorption Rate by the Spending Units
It was noted that most of the spending units have very low
absorption rate of funds allocated to them. This is majorly attributed
to the use of centralized financial management system by the
County Treasury contrary to the provisions of section 148(5) of the
PFM Act, 2012.The spending units receive very little funds from the
County Treasury which are not commensurate with their approved
budgets. For example, the Department of Agriculture, Livestock,
Fisheries and Food Security had only received Kshs 4,000,000 for
development expenditure by 13th June, 2018 out of approved
development expenditure of Kshs 232,000,000.
There seems to be a deliberate attempt to entrench bureaucracy
within the County Treasury aimed at frustrating these spending
units in implementation of their development projects.
3.11 List of Development Projects by Locations and Costs
It was noted that in almost all the departments, the specific locations
where some projects are to be implemented are not explicitly
indicated. This makes it difficult to assess the degree in which the
resources have been allocated equitably. This can also easily lead to
misappropriation of funds allocated for these projects. Furthermore,
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it can make it difficult for monitoring and evaluation of the status of
implementation of these projects. Therefore the draft budget
estimates is incomplete and inaccurate.
Regulation 29 of the PFM Regulations, 2015 provides that the
accounting officers shall ensure that the estimates relating to their
departments are prepared in conformity to the constitution, the
relevant acts and regulations; and are complete and accurate as
possible.
3.12 Public Participation on the County Budget( FY 2018/19)
The committee conducted public participation on the County Budget
Estimates in all the eight (8) sub-counties from Monday 28th May,
2018 to Thursday 31st May 2018 pursuant to the provisions of
Articles 10,196 and 201 of the Constitution of Kenya 2010, section
131 of the PFM Act, 2012 and section 87 of the County
Governments Act, 2012.
It was observed that the citizens of Homa Bay County somehow feel
disappointed with low level of service delivery by the County
Executive. They lamented that for the last five (5) years, they have
always proposed projects they wished should have been initiated
and actualized but very little has been done to their satisfaction.
They insisted that Homa Bay County Government must be seen to
advance one of the principles of devolution as outlined in the
provisions of Article 174(f) of the Constitution of Kenya, 2010 which
is to promote social and economic development and the provision of
proximate, easily accessible services throughout the county.
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4.0 COMMITTEE’S GENERAL RECOMMENDATIONS
(1).The County Treasury should ensure that the fiscal responsibility
principles are adhered to as clearly outlined in Section 107 of the
PFM Act,2012 and Regulation 25 of the PFM Regulations,2015.This
is in order to guide effective, efficient, prudent and legal
justifications as stated in the various budgets of the departments.
(2).The County Treasury need to conform to the provisions of
Section 107(2)(a) of the PFM Act,2012 and Regulation 25(1)(a)
and (b) of the PFM Regulations that explicitly requires that the
wages and benefits for County Government public and state officers
shall not exceed 35% of the County Government total revenue. The
staff establishment should always be detailed and accurate.
(3).Only County public funds that have been created based on legal
frameworks that have been approved by the County Assembly
should be factored in the budget. These funds should be used strictly
as per the provisions in the relevant National and County laws. The
relevant acts enacted to create funds should be fully operationalized
and their regulations developed.
(4) The County Treasury should take drastic measures to enhance
county revenue collection. This is because the potential revenue
sources within the county have not been fully harnessed.
(5) The County Treasury should adhere to the provisions of section
148(5) of the PFM Act, 2012 by adopting the use of the
decentralized financial management service. This is to increase the
absorption rate by all the county spending units.
(6) The County Treasury should move with speed and formulate
regulations to be approved by this House on the administration,
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control and management of the grants pursuant to the provisions of
section 139 of the PFM Act, 2012.
(7) The CECM for Finance should, except as otherwise provided by
law, in writing designate accounting officers to be responsible for
managing the finances of the county government entities as is
specified in the designation. This will enable these accounting
officers to be accountable to the County Assembly for ensuring that
the resources of the entities for which they are designated are used
in a way that is lawful and authorized; and effective, efficient,
economical and transparent. This is pursuant to the provisions of
sections 148 and 149 of the PFM Act, 2012.
(8) The County Treasury should ensure that all funds are spent as
appropriated by the County Assembly to avoid accrual of pending
bills. Existence of any pending bills should be disclosed in the
County Debt Management Strategy Paper. There should be no
budgetary allocations for payment of pending bills given that the
County Executive did not justify their existence. There were
submissions of conflicting figures on the same.
(9) The locations of development projects must always be indicated
in the budget estimates and should be equitably distributed across
the county.
(10) Homa Bay County government must strive to implement all the
development projects captured in the Budget estimates for the
satisfaction of its citizens.
(11) The CECM for Finance should prepare quarterly reports for
County Government entity and submit to the Assembly not later
than one month after the end of each quarter in line with the
provisions of section 166 of the PFM Act, 2012.
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5.0 SECTORAL OBSERVATIONS AND RECOMMENDATIONS
VOTE 5111: AGRICULTURE, LIVESTOCK, FISHERIES AND FOOD
SECURITY
OBSERVATIONS
In the Draft Budget Estimates for FY 2018/19, the committee
observed the following;
In SP 1.1 Policy and Planning Services, the performance
indicator for the year FY 2018/19 is zero yet the sub
programme has been allocated Kshs 4,000,000 for the same
year. Again, in the line item, the vote for Policy and Planning
Services is missing.
Some items have been classified as development expenditure
yet they are recurrent in nature;
In Crop, Land and Agribusiness Development Services
programme, the department plans to acquire tractors at a cost
of Kshs 22,000,000 yet under Acquisition of non-financial
assets the amount budgeted for the same is Kshs 10,000,000.In
addition, the performance indicators gives 8 tractors while in
the list of development projects by location and costs
(appendix 1), it provides for the planned purchase of 4
tractors.
The line item budget is not in tandem with the list of
development projects by location and costs provided in
appendix 1. For instance there are items which appear in the
list but are not available in the line item eg. Establishment of
County Agricultural Training Centre (ATC) at Riwa in
Page 26 of 70
Karachuonyo North; and Establishment/Completion of Post-
Harvest Handling facility at Kigoto (Gwassi South Ward).
Details of projects under Food Security Programme are
missing from the list of development projects by location and
costs (appendix 1) thus making it difficult to establish what the
Kshs. 49,379,955 allocated for the same will be spent on.
In Fisheries Resources Development Services Programme,
training of Beach Management Units (BMUs) is planned to cost
Kshs 5,000,000 while under the itemised budget there is an
item, “Trainer Allowance” with a vote of Kshs 4,950,000. It is
not clear whether these two items are related or meant to
achieve the same objective.
The department has outstanding pending bills of Kshs
17,041,609.00 as contained the draft budget estimates. However the CECM in charge submitted a pending bill of Kshs
27,514,426. Therefore it is not clear how much are the exact
pending bills for the department.
The department’s budget for compensation to employees in
the draft budget estimates is Kshs 153,737,864 while the list
of staff establishment together with their payroll data annexed
to the estimates indicates that the total amount meant for
compensation to employees is Kshs 145,147,141. It is
therefore not clear what is the actual cost of compensation to
employees for the department. The list of staff establishment
annexed in the estimates indicates that the department has
237 employees while the CECM in charge submitted a list
containing names of 247 employees in IPPD payroll and 7
employees in manual payroll.
The department is expecting a grant from World Bank at a tune
of Kshs 140,435,163 in support of the National Agriculture
Rural Inclusive Growth Project but this has not been reflected
in the department’s budget. Failure to include this component
Page 27 of 70
in the budget will affect both the planned and future
implementation of the project. The purpose for the grant is to
increase agricultural productivity and profitability of targeted
rural communities and to provide immediate and effective
response in case of crisis or emergencies.
The sugar cane farmers in the county (sugar belt) have
received minimal or little or no development assistance
throughout the County planning processes. The sugarcane
farming is a source of livelihood to the people of Homa Bay
County as well as a revenue source for the county government.
In light of this, their concerns including but not limited to the
provisions of quality seedlings, subsidized fertilizer; marketing
of produce; and training of farmers. Going forward these
matters should be included in the CIDP 2018-2022, ADP and
Budgets 2018-2019.
RECOMMENDATIONS
The budgeted items should be correctly classified as either
recurrent or development expenditure.
The allocation for the purchase of tractors should be
reallocated since it is supposed to be budgeted for in the
second year of the implementation of the CIDP.
The itemised budget should be realigned with the list of
development projects by locations and costs.
The department should provide detailed information on
locations and costs of development projects to be funded by
the budget.
The department needs to clarify whether the vote on the
training of BMUs and Trainer Allowance are related or meant
to achieve the same objective.
Page 28 of 70
Training of BMUs should be considered and budgeted for once
in five years given that the elections for BMU leadership is held
once every five years and that is when the elected officials are
trained on their roles and responsibilities.
The department should provide a detailed and accurate
breakdown of all its outstanding pending bills. The information
must include; details of the suppliers owed, the amount owed,
LPOs/LSOs numbers, Letter of tender Awards and Completion
certificates in the case of works.
The department should always avail current and updated
details of staff establishment together with the payroll data.
The department’s budget must be revised to incorporate the
National Agriculture and Rural Inclusive Growth Project at a
cost of Kshs 140,435,163 to avoid the county missing out on
this grant in subsequent financial years. Reallocations should
be done from the sub-programmes to fund this project as
follows;
S.P 2.1 Land Development Services (20,000,000)
S.P 2.2 Agribusiness Development Services (10,000,000)
S.P 3.1 Farm Input Access Services (20,000,000)
S.P 3.2 Sub-Sector Infrastructure Devt Services (22,000,000)
S.P 4.1 Capture Fisheries (20,000,000)
S.P 5.1 Livestock Improvement and Devt Services (20,000,000)
S.P 5.2 Livestock Products Value Addition (10,000,000)
S.P Livestock and Disease Management (10,000,000)
S.P General Administration and Support Services (8,435,163)
Page 29 of 70
SUMMARY OF EXPENDITURE BY PROGRAMMES AND SUB PROGRAMMES, FY 2018/19-
2020/21 (KSH)
Sub Programme
Revised
Estimates
2017/18
Draft Estimates
2018/2019
Projected
Estimates
2019/2020
Projected
Estimates
2020/2021
Programme 1: Policy Planning, General Administration and Support Services
SP 1: Policy and Planning Services
-
4,000,000
4,320,000
4,665,600
SP 1.2: General Administration and
Support Services
187,746,528
189,177,789
213,421,988
230,495,747
Total Expenditure of CP1 187,746,528 193,177,789 217,741,988 235,161,347
Programme 2: Crop, Land and Agribusiness Development Services
SP 2.1: Crop Development Services 2,267,092 6,000,092 6,720,103 7,526,515
SP 2.2: Agribusiness Development
Services 10,141,128 4,000,000 15,680,000 17,561,600
SP 2.3: Land Development Services 6,387,980 8,000,016 31,360,018 35,123,220
SP 2.5: National Agriculture Rural
Inclusive Growth 55,000,000 140,435,163 0 0
SP 2.6: Agriculture Sector
Development Support Programme 5,500,000 0 0 0
Total Expenditure of CP2 79,296,200 158,435,271 53,760,121 60,211,335
Programme 3: Food Security Enhancement Services
SP 3.1: Farm Input Access Services 41,093,800 7,028,955 30,272,430 33,905,121
SP 3.2: Sub Sector Infrastructure
Development Services 23,443,000 351,000 25,033,120 28,037,094
Total Expenditure of CP3 64,536,800 7,379,955 55,305,550 61,942,216
Programme 4: Fisheries Resources Development Services
SP4.1: Capture Fisheries 34,180,000 8,500,000 31,920,000 35,750,400
SP4.2: Farmed Fish Production 16,900,000 9,300,000 10,416,000 11,665,920
Total Expenditure of CP4 51,080,000 17,800,000 42,336,000 47,416,320
Programme 5: Livestock Development Programme
SP5.1: Livestock Improvement and
Development 13,320,000 3,689,200 26,531,904 29,715,732
SP5.2: Livestock Products Value
Addition and Marketing 17,357,000 8,000,000 20,160,000 22,579,200
SP5.3: Livestock Health and Disease
Management 6,410,000 7,239,125 19,307,820 21,624,758
Total Expenditure of CP5 37,087,000 18,928,325 65,999,724 73,919,691
TOTAL DEPARTMENT
EXPENDITURE 419,746,528 395,721,340 435,143,383 478,650,909
RECURRENT EXPENDITURE 187,746,528 193,177,789 217,741,988 235,161,347
DEVELOPMENT EXPENDITURE 232,000,000 202,543,551 217,401,395 243,489,562
Page 30 of 70
VOTE 5112: TOURISM, SPORTS, GENDER, CULTURE AND SOCIAL
SERVICES
OBSERVATIONS
In the Draft Budget Estimates for FY 2018/19,the committee had the
following observations;
In the draft budget estimates, it is indicated that the
compensation for employees is Kshs 27,816,450 while the CECM
in charge of the department submitted that their budget for
compensation to employees is Kshs 22,814,040 (a difference of
Kshs 5,002,410).
The department’s total budget has increased by Kshs 42,940,079
(Kshs 149,201,776 in FY 2017/18 to Kshs 192,141,855 in FY
2018/19) yet a review of the department’s budget performance
shows that it is one of the lowest performing.
The relevant committee recommended that the department
shelve planned development of Nyamgondho Historical Site and
Simbi Nyaima Tourists Attraction site and instead the budgeted
funds be reallocated for the development of Gor Mahia (Ndhiwa)
and Oyugis Stadia respectively.
The number of elderly persons to benefit from the social
protection fund is indicated to be 2000 yet the list and
distribution of the targeted beneficiaries is not provided to
support the same. In addition, there is no existing Act to regulate
the implementation of the same. Furthermore, the activity has
been previously allocated funds but has never been implemented.
The department also plans to support 80 orphanage homes with
supply of food stuffs. However, the list and distribution of the
Page 31 of 70
orphanage homes is not provided to justify the allocation for the
same.
In the SP 2.1: Tourism Development and Promotion Services, the
total allocation is Kshs 18,940,089. However, the budget in the
list of development projects by location and costs is Kshs
16,940,089 (annex 1). This is less than the total budget for the
sub-programme by Kshs 2,000,000.There is no explanation on this
difference.
In the SP 2.2: Cultural Development and Promotion Services, the
total budget is Kshs 17,000,000 for development of a Cultural
Centre. However, the allocation in the list of development
projects by location and costs is Kshs 11,000,000 (annex 1). This is
less than the total sub programme budget by Kshs 6,000,000.
There is no explanation for this difference.
The relevant Committee recommended that the ward
tournaments be allocated Kshs 20,000,000 (Kshs 500,000) Per
ward) for all sports disciplines.
In the Social Development and Empowerment Services, the total
budget is indicated as Kshs 21,080,316. However, a counter
summation of the allocation of the sub-programme shows that
the total allocation is Kshs 22,080,316 (the total figure has been
understated due to error of addition.)
The department has a pending bill of Kshs 916,961 as indicated in
the draft budget estimates. The CECM in charge in her submission
indicated that the department’s pending bills are Kshs
20,790,199.
Page 32 of 70
RECOMMENDATIONS
The excess department’s budgetary allocation of Kshs 5,002,410
should be allocated to Policy and Planning Services Sub-
Programme.
In future, any increase in budgetary allocation for the department
must be anchored on its performance and in circumstances where
it has performed poorly; it should not be eligible for increase in its
budgetary allocation.
Kshs 74,000,000 meant for Infrastructural Development of Homa
Bay Stadium should be reduced to Kshs 40,000,000 and part of
the balance to be reallocated for the development of Oyugis and
Gor Mahia stadia respectively.
The allocation for the development of Nyamgondho Historical
Site(Kshs 7,940,088) and development of Simbi Nyaima Tourists
Attraction Site(Kshs 9,000,001) should be reallocated for the
development of Gor Mahia and Oyugis Stadia respectively.
There should be allocation of funds for the development of stadia
as follows; Gor Mahia Stadium in Ndhiwa (Kshs 20,000,000);
Oyugis Stadium (Kshs 15,000,000).
The department’s budgetary allocation of Kshs 15,940,089 should
be reallocated to Lands, ,Urban Development and Physical
Planning Department(Kenya Urban Support Programme).
The department should provide details of the targeted
beneficiaries of the social protection fund for the elderly persons.
In addition, a bill should be formulated and enacted or
operationalization of the fund.
The department should provide details (list and distribution) of
the orphanage homes earmarked to be financially assisted by the
department.
Page 33 of 70
The department should provide an explanation on the budgetary
allocation of Kshs 8,000,000 since the information has not been
captured in the line item budget.
With respect to the planned Wards Tournament, the department
should actualise it within the proposed budgetary allocation of
Kshs 12,705,000 on sub-programme 4.2-Sports Management and
Talent Development.
The department should provide a detailed breakdown of all its
pending bills as at 30th June, 2018. The information must include;
details of the suppliers owed, the amount owed, LPOs/LSOs
numbers, letter of tender awards and completion certificates in
the case of civil works.
SUMMARY OF EXPENDITURE BY PROGRAMMES AND SUB PROGRAMMES FOR
FY 2018/19-2019/20
Programme
Revised
Estimates
2017/18
Draft
Estimates
2018/2019
Projected
Estimates
2019/2020
Projected
Estimates
2020/2021
Programme 1: Policy, Planning and General Administration services
SP1.1: General Administration and Support Services
38,489,776 42,214,040 50,993,766 55,073,267
SP 1.2:.Policy and Planning Services 1,712,000 6,202,410 1,296,000 1,399,680
Sub Total Programme 1 40,201,776 48,416,450 52,289,766 56,472,947
Programme 2: Tourism and Culture Development Promotion Services
SP 2.1: Tourism Development and Promotion Services
18,000,000 2,000,000 20,455,296 22,091,720
SP 2.2: Cultural Development and Promotion Services
6,000,000 17,000,000 18,360,000 19,828,800
Sub Total Programme 2 24,000,000 19,000,000 38,815,296 41,920,520
Programme 3: Social Development and Empowerment Services
SP 3.1: Gender and Women Empowerment
10,000,000 1,895,000 2,122,400 2,377,088
SP 3.2: Social Development and Support Services
9,921,062 14,185,316 15,333,841 17,173,902
SP 3.3: Youth Empowerment 4,000,000 1,000,000 1,120,000 1,254,400
SP 3.4: Disability Mainstreaming 3,000,000 4,000,000 4,480,000 5,017,600
Sub Total Programme 3 26,921,062 21,080,316 23,056,241 25,822,990
Page 34 of 70
Programme 4: Management and Development of Sports and Sports Facilities
SP 4.1: Sports Infrastructure Development Services
42,000,000 75,000,000 82,880,000 92,825,600
SP 4.2: Sports Management and Talent Development
4,000,000 12,705,000 13,721,400 14,819,112
Sub Total Programme 4 46,000,000 87,705,000 96,601,400 107,644,712
Total Expenditure for Department 137,122,838 176,201,766 210,762,703 231,861,169
RECURRENT EXPENDITURE 67,122,838 69,496,766 75,346,007 82,295,937
DEVELOPMENT EXPENDITURE 70,000,000 106,705,000 135,416,696 149,565,232
VOTE 5113: ROADS, PUBLIC WORKS AND TRANSPORT
OBSERVATIONS
In the Draft Budget Estimates for FY 2018/19, the committee had
the following observations;
Whereas the performance indicators in the draft budget
estimates shows that the department is planning to train 800
boda boda operators, the Transport Services Programme has
classified the expenditure as other development of Kshs
24,792,004. This misclassification will lead to inaccurate
assessment of the development vote.
The department has pending bills of Kshs 109,247,115.68 as
captured in the draft budget estimates. However, the CECM in
charge submitted that the pending bills are to the tune of Kshs
105,394,865.
The department is targeting to open 160 km of new roads and
rehabilitate 100 km of roads at a cost of Kshs 292,814,378.
However, the names and locations of the roads to be opened and
rehabilitated are not indicated.
Page 35 of 70
The department has planned to purchase Plant and Machinery at
a cost of Kshs 12,000,000. However, there is no explanation on
which plant and machinery is to be purchased.
The performance indicator for the programme of Public Works
and Maintenance Services under SP2.2 on Plant and Machinery
maintenance indicates that it plans to maintain these plants and
machinery at a cost of Kshs 12,000,000. However, the summary of
expenditure by programme and sub programme indicates that the
funds are for acquisition of non-financial assets.
The department plans to purchase motor vehicles at a cost of
Kshs 10,000,000. However, the department has not captured it
under acquisition of non-financial assets. Failure to disclose the
purchase of motor vehicles in the programme based budget will
result in confusion and subsequent non-implementation of the
project.
The department intends to construct modern bus park at cost of
Kshs 19,588,000; and construct 3 single span bridges at cost of
Kshs 12,895,000. However, there are no details on the location of
these two projects.
RECOMMENDATIONS
The expenditure under Transport Services programme should be
classified under recurrent expenditure.
The department should provide a detailed breakdown of its
pending bills as at 30.6.2018. The information must include;
details of LPOs/LSOs numbers, Letter of tender Awards,
Completion certificate in the case of works.
The department should always provide the details of the names
and locations of the roads planned for opening and rehabilitation.
The department should provide the details of the plant and
machinery to be purchased.
Page 36 of 70
The department should harmonize its performance indicators
with the programmes and sub programmes.
The department should reclassify the purchase of the motor
vehicles from recurrent expenditure to acquisition of non-
financial assets.
The details of the location of the Bus Park and 3 single Span
Bridges should be provided.
Kshs 30,000,000 should be reallocated from S.P 3.1 Roads
Development and Rehabilitation Services to Lands, Housing Urban
Development and Physical Planning Department (Kenya Urban
Support Programme).
Kshs 20,000,000 should be reallocated from S.P 3.2 Roads
Maintenance Services to Lands, Housing Urban Development and
Physical Planning Department (Kenya Urban Support Programme).
The department’s development allocation of Kshs 320,000,000
should be prudently utilized for road development, rehabilitation
and maintenance of roads in all the 40 wards (2 roads per ward at
a cost of approximately Kshs 4,000,000 per road).
SUMMARY OF EXPENDITURE BY PROGRAMME AND SUB PROGRAMME FOR FY 2018/19 (KSH)
Sub Programme
Revised
Estimates
2017/2018
Draft
Estimates
2018/19
Projected
Estimates
2019/20
Projected
Estimates
2020/21
PROGRAMME 1: General Administration, Planning and Support Services
SP1.1 Human Resource and Support Services
24,765,388 54,450,062 58,806,067 63,510,552
SP1.2 Roads and Transport Services Operations
9,113,158 18,286,636 19,749,567 21,329,532
Total Expenditure of CP1 33,878,546 72,736,698 78,555,634 84,840,085
PROGRAMME2: Public works and maintenance services
SP 2:1 Quality control 1,750,000 9,179,577 9,913,943 10,707,059
SP 2.2 Plant and Machinery Maintenance
6,384,000 29,000,000 38,880,000 41,990,400
SP 2.3 Enforcement Services 4,616,000 - - -
Total Expenditure of CP2 12,750,000 38,179,577 48,793,943 52,697,459
Page 37 of 70
PROGRAMME 3: Road Development and Maintenance Services
SP 3:1 Road Development and Rehabilitation Services
339,865,959 243,887,687 306,754,209 343,564,715
SP 3.2 Road Maintenance 198,593,723 175,936,638 219,449,034 245,782,918
SP 3.3 Plant/Machinery Purchase -
12,000,000 13,440,000 15,052,800
Total Expenditure of CP3 538,459,682 431,824,325 539,643,243 604,400,433
PROGRAMME 4: Transport Services
SP 4:1 Bus Park Improvement Services
-
19,588,003 21,938,564 24,571,192
SP 4.2 BodaBoda Infrastructure Improvement Services
5,600,000 12,204,000 5,828,480 6,527,898
Total Expenditure of CP4 5,600,000 31,792,003 27,767,044 31,099,089
TOTAL DEPARTMENT
EXPENDITURE 590,688,228 574,532,603 694,759,864 773,037,065
RECURRENT EXPENDITURE 33,878,546 72,736,698 78,555,634 84,840,085
DEVELOPMENT
EXPENDITURE 556,809,682 501,795,905 616,204,230 688,196,981
WARD PROJECTS TO BE FUNDED BY ROADS, TRANSPORT AND PUBLIC WORKS
WARD PROJECT NAME AMOUNT
1 GWASSI NORTH
KIKUBI-KIRAMBO RD TANGA-KIBURA-RAMULA RD
8,000,000.00
2 KWABWAI
CONSTRUCTION OF 2 ROADS 8,000,000.00
3 WEST KARACHUONYO
CONSTRUCTION OF ROAD FROM BALA BRIDGE-ALUM BEACH AND ROAD FROM ONYEGE JUNCTION-ANGONGA PRIMARY
8,000,000.00
4 KOKWANYO/KAKELO CONSTRUCTION OF 2 ROADS
8,000,000.00
5 LAMBWE
GRADING AND GRAVELING OF SIKRI-NDHURU KISAKA-CORNER 1-ARINGO SCHOOL-OCHIENG OTIENE JUNCTION RAPORA JUNCTION-SULME-NYASANJA-GODJOPE-KAMATO
8,000,000.00
6 EAST GEM
CONSTRUCTION OF RANGWE-CARLIFONIA-OMOCHE AND NYAMBARA ASUMBI-ROHO MOJA-MBEKA-NAMBA RD
8,000,000.00
Page 38 of 70
7 KANYADOTO CONSTRUCTION OF RAPEDHI-MARIWA-LIGODHO RD LIGODHO-MARANYONA-KOGA RD
8,000,000.00
8 KABONDO WEST CONSTRUCTION OF BOX CULVET AT AYIENGO AND KOGALO ROAD
8,000,000.00
9 KABONDO EAST CONSTRUCTION OF 2 ROADS
8,000,000.00
10 CENTRAL KARACHUONYO CONSTRUCTION OF RABUOR-KWARE-SARE RD AND SARE STAGE-KANYALUO RD
8,000,000.00
11 HOMA BAY CENTRAL CONSTRUCTION OF RODI KOPANY-OBAMBO RD AND SERO-MUDHOME-OGANDE RD
8,000,000.00
12 MFANGANO ISLAND MURRAMING OF MFANGANO RINGROAD
8,000,000.00
13 KANYAMWA KOLOGI CONSTRUCTION OF KAWERE-NDERE-LANGI AND KIDOI-NYANGIENDO-LANGI
8,000,000.00
14 SOUTH KASIPUL CONSTRUCTION OF KOJWANG- SIGOGO ROAD OYUGI- MIRONDO ROAD
8,000,000.00
15 KABUOCH NORTH CONSTRUCTION OF 2 ROADS
8,000,000.00
16 KOJWACH
GRAVELLING OF RINGA-NYAKWAKA-GOD AGAK OGANDO AND CONSTRUCTION OF KOROKORO RUNGU-ATEMO OWALO RD
8,000,000.00
17 KANYIKELA CONSTRUCTION OF NGUKU-RAPEDHI RD AND KONGIRO-MINYERE RD
8,000,000.00
18 KENDU BAY TOWN KADOLA-JIERI, OLD TOWN RD KOTIENO BEACH-MAGUTI-MJINI RD
8,000,000.00
19 KANYAMWA KOSEWE
CONSTRUCTION OF OMUNYU-ODASO-KODUOGO RD RAKORO DAGO RD KODUMBA-MANYWANDA RD
8,000,000.00
20 RUSINGA ISLAND LIANDA-ULUGI BEACH RD WASARIA-KAMGERE RD
8,000,000.00
21 WEST GEM CONSTRUCTION OF KONGIRO-YOGO RD AND MIRANGA-SOKO KOWITI RD
8,000,000.00
22 HOMA BAY WEST CONSTRUCTION OF 2 ROADS
8,000,000.00
23 KANYALUO
CONSTRUCTION OF KAMOLO-RAOONGO-SEME RD KAMOLO-ORIRE-BWANDA-AMBASADOR RD
8,000,000.00
24 KIBIRI CONSTRUCTION OFORIWO-RABUOR RD AND NYANGWESO-OHURU RD
8,000,000.00
Page 39 of 70
25 GWASSI SOUTH CONSTRUCTION OF 2 ROADS
8,000,000.00
26 NORTH KARACHUONYO OPENING OF WAGWE-KAGAI-OTARO GRAVELLING OF KOGOLLA-PALA RD
8,000,000.00
27 KAKSINGRI WEST CONSTRUCTION OF SINDO-GERA RD SINDO-NYABOMO RD
8,000,000.00
28 RUMA-KAKSINGRI CONSTRUCTION OF RUMA PAP-YONGO-MATUNGA RD AND KINYENYO NYADENDA RINGROAD
8,000,000.00
29 KABUOCH SOUTH/PALA CONSTRUCTION OF 2 ROADS
8,000,000.00
30 WANG’CHIENG CONSTRUCTION OF APIDA-AKWAKRA AND KOBALA-MAWEGO RDS
8,000,000.00
31 CENTRAL KASIPUL CONSTRUCTION OF WARADHO-NDUGA RD AND NAMBA MBORI-NYALENDA RD
8,000,000.00
32 WEST KASIPUL
CONSTRUCTION OF NYANGIELA-KANGANGA BRIDGE GRAVELING AND MURRAMING RANGWE- OBAMA
8,000,000.00
33 WEST KAMAGAK
CONSTRUCTION OF OYUGIS -SLAUGHTER HOUSE- OBISA-OBER – OJWANDO KAWAHINDI- GAKA-KEMURERI-NYANDIWA
8,000,000.00
34 EAST KAMAGAK CONSTRUCTION OF 2 ROADS
8,000,000.00
35 HOMA BAY ARUJO
CONSTRUCTION OF KOTIENO BAR-MBUNI-PAG CHURCH- PEDO SANGO RD DIVINE MERCY-NGERE OPANDE RARAGE RD
8,000,000.00
36 KOCHIA TALA-NGEGU-STORE PAMBA OMOYA-LWANDA KODOTE
8,000,000.00
37 HOMA BAY EAST CONSTRUCTION OF 2 ROADS
8,000,000.00
38 KAGAN CONSTRUCTION OF NDIRU-ONJINYO RD AND MANYATA-KOSIGA RD
8,000,000.00
39 GEMBE CONSTRUCTION OF 2 ROADS
8,000,000.00
40 KASGUNGA KIRINDO-CHAMAKOWA RD ANGIYA-NYASUBI RD
8,000,000.00
TOTAL
320,000,000.00
Page 40 of 70
VOTE 5114: ENERGY AND MINING
OBSERVATIONS
In the Draft Budget Estimates for FY 2018/19, the committee had
the following observations;
The department has pending bills of Kshs 29,747,516 as captured
in the draft budget estimates. However, the relevant committee’s
report indicates that the pending bills are to the tune of Kshs
50,687,084.
The performance indicators under the Summary of Programme
Outputs shows that the department plans to increase power
connectivity in public facilities and households (28 in total) at a
cost of Kshs 6,000,000 while in the List of Projects, Cost Estimates
and Locations, there are no expected outputs with respect to the
number of households to be connected and instead Health
centres, dispensaries and beaches have been included. The list
and distribution of the specific locations of facilities and
households that are targeted as beneficiaries of the project are
not provided.
The Summary of Programme Outputs and Performance Indicators
for the entire department is a copy paste of the one for FY
2017/18 budget (pg 57-58). Therefore it is impossible to
understand the basis upon which the department made the
budget given that the indicators and output used in this budget
are in respect of the one for FY 2017/18 budget instead of FY
2018/19(pg 55-56).
An item under the vote head “Electricity’ appears both as
Recurrent and Development expenditure. In both cases, the
budgetary allocations are Kshs 600,000 and Kshs 12,000,000
Page 41 of 70
respectively. It is not clear whether these two items are different
from each other. Kshs 12,000,000 is misclassified as development
expenditure and this will result in incorrect assessment of the
overall allocation for development expenditure.
Under the line item, the department has an allocation of Kshs
10,000,000 for Non-residential building (offices). The same item is
missing from the main budget and also in the list of development
projects by location and costs.
There is also a misclassified item called “Contracted technical”
with an allocation of Kshs 3,000,000 placed under development
vote yet this is recurrent expenditure. In addition, there is no
information on what the vote is all about.
RECOMMENDATIONS
The department should provide a detailed breakdown of all its
pending bills as at 30.6.2018. The information must include;
details of the suppliers owed, the amount owed, LPOs/LSOs
numbers, letter of tender awards, and completion certificates in
the case of civil works.
The information under the Summary of Programme Outputs and
Performance Indicators should be harmonised with that in the List
of Projects, Cost Estimates and Locations.
The department should Provide the correct information on the
Summary of Programme Outputs and Performance Indicators.
The department should to reclassify the Kshs 12,000,000 meant
for “Electricity” from development to recurrent vote.
The department should provide information on the Kshs
10,000,000 budgeted for Non-Residential buildings(offices) and
also include it in the Summary of Programme Outputs and
Performance Indicators together with the list of development
projects by locations and cost.
Page 42 of 70
The department should provide information on what “Contracted
technical” at a cost of Kshs 3,000,000 entails, intended objectives
and expected output. In addition, the allocation should be
reclassified to recurrent vote.
SUMMARY OF DRAFT ESTIMATES BY PROGRAMME AND SUB PROGRAMME FOR THE FY
2018/2019-2019/2020
Sub-Programme (SP)
Revised
Estimates
2017/18
Draft
Estimates
2018/19
Projected
Estimates
2019/20
Projected
Estimates
2020/2021
CP1: ENERGY SERVICES
CSP1.1: Electrical Power Services 21,200,000 18,800,000 21,056,000 23,582,720
CSP1.2: Solar Power Services 44,800,000 40,658,987 67,938,065 76,090,633
CSP1.3: Low Cost energy Technologies promotion Services
11,000,000 13,000,000 14,560,000 16,307,200
Total Expenditure of Programme 77,000,000 72,458,987 103,554,065 115,980,553
CP2: MINERAL RESOURCE DEVELOPMENT AND MARKETING SERVICES
Sub-Programme (SP) Revised Estimates
2017/18
Draft Estimates
2018/19
Projected Estimates
2019/20
Projected Estimates
2020/2021
CSP2.1: Construction mineral development and marketing services
3,000,000 3,000,000 3,360,000 3,763,200
CSP2.2: Mineral Exploration and Mining Improvement Servicess
-
0 0 0
Total Expenditure of Programme 3,000,000 3,000,000 3,360,000 3,763,200
CP3: GENERAL ADMINISTRATION, PLANNING AND SUPPORT SERVICES
Sub-Programme (SP)
Revised
Estimates
2017/18
Draft
Estimates
2018/19
Projected
Estimates
2019/20
Projected
Estimates
2020/2021
CSP3.1: Administrative Support Services
33,999,364 34,180,745 39,951,397 43,147,508
CSP3.2: Development of Policies, Plans, Regulations and Legislations
-
559,600 604,368 652,717
Total Expenditure of Programme 33,999,364 34,740,345 40,555,765 43,800,226
TOTAL OF VOTE 113,999,364 110,199,332 147,469,830 163,543,979
RECURRENT EXPENDITURE 33,999,364 34,740,345 40,555,765 43,800,226
DEVELOPMENT EXPENDITURE 80,000,000 75,458,987 106,914,065 119,743,753
Page 43 of 70
VOTE 5115: EDUCATION AND ICT
OBSERVATIONS
In the Draft Budget Estimates for FY 2018/19, the committee had
the following observations;
The department is indicated to have pending bills of Kshs
4,264,574 as captured in the draft budget estimates. However,
the CECM in charge submitted that the department has pending
bills of Kshs 32,235,684.
In S.P. 2.1. ECDE Services, the department plans to construct 32 ECDE classrooms as a key output, while in the same budget under List of Projects, Cost Estimates and Locations, it indicates that the department plans to construct 42 classrooms at a cost of Kshs 50,400,000.It is therefore not clear what is the correct key output
for the department and besides it is not clear whether the budget cost has been determined on the basis of 32 or 42 classrooms.
In S.P.2. 2. Vocational Training Services, the key outputs in the
Summary of Programme Outputs and Performance Indicators (pg.
64) shows that the department will construct 4 model workshops/
hostels; equip 25 VTCs with tools and equipment ; and renovate
10 vocational training centres. However, the List of Projects, Cost
Estimates and Locations (pg. 66), it is indicated the department
will construct 3 model workshops and 1 hostel in VTCs plus
undertake renovation of 15 VTCs at a cost of Kshs 42,500,000.
These three activities to be undertaken by the department have
been lumped together without a breakdown of how much it
would cost to undertake each activity.
The distribution and specific locations of the following
development projects under Programme 2: ECDE and Vocational
Training Services are not provided;
Page 44 of 70
(a)Construction of ECDE classrooms;
(b)Construction of 3 model workshops and 1 hostel in VTCs
plus renovation of 15 VTCs; and
(c)Provision of VTCs tools and equipment.
RECOMMENDATIONS
The department should provide a detailed breakdown of all its
pending bills as at. The information must include; details of the
suppliers owed, the amount owed, LPOs/LSOs numbers, letter of
tender awards, and completion certificates in the case of civil
works.
The department should harmonize its key outputs in the Summary
of Programme Outputs and Performance Indicators (pg. 64) and
List of Projects, Cost Estimates and Locations (pg. 66). In addition,
the department should provide a breakdown of individual costs
for each activity. It should also provide information on the specific
locations and distribution of these projects.
The department’s development allocation of Kshs 60,000,000
should be used for the construction of one ECDE Centre per ward
at a cost of Kshs 1,500,000 each.
SUMMARY OF EXPENDITURE BY PROGRAMME AND SUB PROGRAMME FOR FY
2018/19 (KSH)
Sub Programme Revised Estimates
2017/2018
Draft
Estimates 2018/19
Projected
Estimates 2019/20
Projected
Estimates 2020/21
PROGRAMME 1: General Administration and Quality Assurance Services
SP1.1 General administration Services
22,791,181 23,333,181 25,199,835 27,215,822
SP1.2 Quality Assurance Services
420,016,403 508,570,302 549,255,926 593,196,400
Total Expenditure of CP1 442,807,584 531,903,483 574,455,762 620,412,223
PROGRAMME2: ECDE and Vocational Training Services
Page 45 of 70
SP 2:1 ECDE Services 98,455,000 51,670,000 57,819,600 64,703,088
SP 2.2 Vocational Training Services
63,549,000 56,458,942 63,234,015 70,822,097
Total Expenditure of CP2 162,004,000 108,128,942 121,053,615 135,525,185
PROGRAMME 3: ICT Services
SP 3:1 Information Services 1,050,700 1,030,700 1,113,156 1,202,208
SP 3.2 ICT Infrastructure Development
10,951,000 12,741,392 14,270,359 15,982,802
Total Expenditure of CP3 12,001,700 13,772,092 15,383,515 17,185,011
TOTAL DEPARTMENT
EXPENDITURE 616,813,284 653,804,517 710,892,892 773,122,418
RECURRENT
EXPENDITURE 444,813,284 534,204,183 534,204,183 534,204,183
DEVELOPMENT
EXPENDITURE 172,000,000 119,600,334 176,688,709 238,918,235
WARD PROJECTS TO BE FUNDED BY EDUCATION AND ICT
WARD PROJECT NAME AMOUNT
1 GWASSI NORTH
CONSTRUCTION OF ECDE CLASSROOM KIREGI PRIMARY SCHOOL 1,500,000.00
2 KWABWAI CONSTRUCTION OF ECDE CENTRE 1,500,000.00
3 WEST KARACHUONYO
CONSTRUCTION OF ECDE CLASSROOM AT ANGONGA PRIMARY SCHOOL 1,500,000.00
4 KOKWANYO/KAKELO CONSTRUCTION OF ECDE CENTRE 1,500,000.00
5 LAMBWE
CONSTRUCTION OF ECDE CLASSROOM AT SOKLO AREA (NYAMAJI WEST SUB LOCATION) 1,500,000.00
6 EAST GEM
CONSTRUCTION OF ECDE CLASSROOM AT RANGWE PRIMARY 1,500,000.00
7 KANYADOTO
CONSTRUCTION OF ECDE CLASSROOM KAMASI 1,500,000.00
8 KABONDO WEST
CONSTRUCTION ECDE CENTRE AT OSURI PRIMARY 1,500,000.00
9 KABONDO EAST CONSTRUCTION OF ECDE CENTRE 1,500,000.00
10 CENTRAL KARACHUONYO
CONSTRUCTION OF ECDE CLASSROOM AT YALA PRIMARY SCHOOL 1,500,000.00
11 HOMA BAY CENTRAL
CONSTRUCTION OF ECDE AT RANGWENA PRIMARY 1,500,000.00
12 MFANGANO ISLAND
CONSTRUCTION OF ECDE CLASSROOM RAMBA PRIMARY KAKRIGU MFANGANO RIMARY SCHOOL 1,500,000.00
Page 46 of 70
13 KANYAMWA KOLOGI
CONSTRUCTION OF ECDE CLASSROOM AT ABUORO PLRIMARY SCHOOL 1,500,000.00
14 SOUTH KASIPUL
CONSTRUCTION OF ECDE CENTRE MWAMBA PRIMARY SCHOOL 1,500,000.00
15 KABUOCH NORTH CONSTRUCTION OF ECDE CENTRE 1,500,000.00
16 KOJWACH
CONSTRUCTION OF ECDE AT ORINDE PRIMARY SCHOOL 1,500,000.00
17 KANYIKELA
CONSTRUCTION OF ECDE CLASSROOM AT WI-ODIELO NURSARY SCHOOL 1,500,000.00
18 KENDU BAY TOWN
CONSTRUCTION OF AYUB OKOKO ECDE CENTRE 1,500,000.00
19 KANYAMWA KOSEWE
CONSTRUCTION OF ECDE CLASSROOM AT RAIRI PRIMARY SCHOOL 1,500,000.00
20 RUSINGA ISLAND
CONSTRUCTION OF ECDE CLASSROOM AT WAMUANGA PRIMARY 1,500,000.00
21 WEST GEM
CONSTRUCTION OF ECDE CLASSROOM AT ANDINGO PRIMARY 1,500,000.00
22 HOMA BAY WEST CONSTRUCTION OF MAGUTI ECDE 1,500,000.00
23 KANYALUO
CONSTRUCTION OF ECDE CLASSROOM AT OMBOGA PRIMARY 1,500,000.00
24 KIBIRI
CONSTRUCTION OF ECDE CLASSRROOM AT OMINDI PRIMARY SCHOOL 1,500,000.00
25 GWASSI SOUTH CONSTRUCTION OF ECDE CENTRE 1,500,000.00
26 NORTH KARACHUONYO
CONSTRUCTION OF KOBOO ECDE AND SIALA VTC 1,500,000.00
27 KAKSINGRI WEST
CONSTRUCTION OF ECDE CLASSROOM AT KIANYUMBA PRIMARY 1,500,000.00
28 RUMA-KAKSINGRI
CONSTRUCTION OF ECDE CLASSROOM AT KINGENO PRIMARY SCHOOL 1,500,000.00
29 KABUOCH SOUTH/PALA CONSTRUCTION OF ECDE CENTRE 1,500,000.00
30 WANG’CHIENG
CONSTRUCTION OF ECDE CLASSROOM AT WETA PRIMARY SCHOOL 1,500,000.00
31 CENTRAL KASIPUL
CONSTRUCTION OF ECDE CLASSROOM AT OCHUNYNO 1,500,000.00
32 WEST KASIPUL
CONSTRUCTION OF ECDE CENTRE NYANGIELA ECD 1,500,000.00
33 WEST KAMAGAK
CONSTRUCTION OF ECDE CENTRE AT OYUGIS PRIMARY 1,500,000.00
34 EAST KAMAGAK CONSTRUCTION OF ECDE CENTRE 1,500,000.00
35 HOMA BAY ARUJO
CONSTRUCTION OF ECDE CLASSROOM AT SHAURI YAKO PRIMARY 1,500,000.00
36 KOCHIA GOD KADO ECDE CENTRE 1,500,000.00
37 HOMA BAY EAST CONSTRUCTION OF ECDE CENTRE 1,500,000.00
Page 47 of 70
38 KAGAN
CONSTRUCTION OF ECDE CLASSROOM AT BONDO/PAP ALARO PRIMARY 1,500,000.00
39 GEMBE CONSTRUCTION OF ECDE CENTRE 1,500,000.00
40 KASGUNGA WANGA PRIMARY SCHOOL ECDE 1,500,000.00
TOTALS 60,000,000.00
VOTE 5116: HEALTH SERVICES
OBSERVATIONS
In the Draft Budget Estimates for FY 2018/19, the committee noted
the following;
The department has pending bills of Kshs 74,526,767 as captured
in the draft budget estimates. However, the CECM in his
submission indicated that the pending bills are to the tune of
Kshs 229,141,725.
The corresponding sectoral committee recommended that Kshs
20,000,000 allocated for the construction of KMTC in Suba be
reallocated for the construction and upgrading of Health facilities
in the 40 wards. This is because the construction of KMTCs is a
national government function.
The corresponding sectoral committee noted that the department
allocated Kshs 15,000,000 for recruitment of poor households
into NHIF programme. It Further observed that since this project
has never been tried in the county, there is need for the
department to first pilot it in 20 households per ward. To this end,
the committee recommended that this allocation be reduced to
Kshs 5,000,000 and the resultant difference of Kshs 10,000,000 be
reallocated to development expenditure specifically for the
construction and renovation of Health facilities in the 40 wards.
Page 48 of 70
The second tranche disbursement from DANIDA for FY 2017/18 at
a tune of Kshs 8,948,129 has delayed and the Council of
Governors through a letter dated 18th June,2018 advised that it be
reprogrammed and factored in the budget for FY 2018/19.
RECOMMENDATIONS
The department should provide a detailed breakdown of all its
pending bills as at 30.6.2018. The information must include;
details of the suppliers owed, the amount owed, LPOs/LSOs
numbers, letter of tender awards and completion certificates in
the case of civil works.
The planned Construction of KMTC at a tune of Kshs 20,000,000
should be shelved and the funds to be reallocated for the
construction and upgrading of Health facilities in all the 40 wards.
This will result in an increase in the budgetary allocation for the
construction and upgrading of Health facilities in the 40 wards.
The allocation for recruitment of poor households into the NHIF
programme should be reduced by Kshs 10,000,000 and the same
amount to be added to the construction and renovation of Health
facilities in the 40 wards.
The department’s development allocation of Kshs 120,000,000
should be used for the construction of one medical block per ward
at a cost of Kshs 3,000,000 per ward.
The second tranche disbursement from DANIDA for FY 2017/18 at
a tune of Kshs 8,948,129 which has delayed should be
reprogrammed and factored in the department’s budget for FY
2018/19.
Page 49 of 70
SUMMARY OF EXPENDITURE BY PROGRAMME AND SUB PROGRAMME FOR FY 2018/19
(KSH)
Sub Programme
Revised
Estimates
2017/18
Draft
Estimates
2018/2019
Projected
Estimates
2019/20
Projected
Estimates
2020/21
PROGRAMME 1: Policy,
Planning and Administrative
Support Services
SP1.1 Policy, Planning and Monitoring Services
5,667,500 7,663,500 8,276,580 8,938,706
SP1.2 Administrative Support
Services 1,535,155,050 1,664,825,584 1,788,347,651 1,931,415,464
Total Expenditure of CP1 1,540,822,550 1,672,489,084 1,796,624,231 1,940,354,170
Programme 2:Preventive and
Promotive Health Services
SP 2:1 Community Health Services 44,000,000 79,000,000 96,120,000 103,809,600
SP 2.2: Disease Control Services 70,000,000 47,500,000 51,300,000 55,404,000
Total Expenditure of CP2 114,000,000 126,500,000 147,420,000 159,213,600
PROGRAMME 3: Curative and Rehabilitative Health Services
SP 3:1 Routine Medical Health Services
324,563,266 268,000,000 321,840,000 347,587,200
SP 3:2 Medical Emergency Response Services
70,000,000 60,000,000 67,200,000 74,684,861
SP 3:3 Facility Infrastructure Improvement Services
270,000,000 380,385,996 414,832,316 464,612,193
Total Expenditure of CP3 664,563,266 708,385,996 803,872,316 886,884,254
PROGRAMME4: Research and
Development Services
SP 4:1 Research and Surveillance Services
1,000,000 2,703,000 2,919,240 3,152,779
SP 4:2 Capacity Development Services
4,000,000 4,000,000 4,320,000 4,665,600
Total Expenditure of CP4 5,000,000 6,703,000 7,239,240 7,818,379
TOTAL DEPARTMENT
EXPENDITURE 2,328,385,816 2,514,078,080 2,755,155,787 2,994,270,403
RECURRENT EXPENDITURE 1,984,385,816 2,073,692,084 2,273,123,471 2,454,973,349
DEVELOPMENT
EXPENDITURE 340,000,000 440,385,996 482,032,316 539,297,054
Page 50 of 70
WARD PROJECTS TO BE FUNDED BY HEALTH SERVICES
WARD PROJECT NAME AMOUNT
1 GWASSI NORTH CONSTRUCTION OF OFFICE BLOCK AT OBAYA HEALTH CENTRE AND RENOVATION OF KIWA DISPENSARY 3,000,000.00
2 KWABWAI CONSTRUCTION OF MEDICAL BLOCKS 3,000,000.00
3 WEST KARACHUONYO
CONSTRUCTION OF OKIKI AMAYO MATERNITY WARD (3M)AND CONSTRUCTION OF ABUNDU DISPENSARY (1.5M) 3,000,000.00
4 KOKWANYO/KAKELO CONSTRUCTION OF MEDICAL BLOCKS 3,000,000.00
5 LAMBWE CONSTRUCTION OF OGANDO DISPENSARY AND RENOVATION OF OGONGO HEALTH CENTRE 3,000,000.00
6 EAST GEM CONSTRUCTION OF GODMONY HEALTH CENTRE AND RENOVATION OF NYAMBARE HOSPITAL 3,000,000.00
7 KANYADOTO CONSTRUCTION OF AMOYO MATERNITY WARD AND RENOVATION OF NGUKU DISPENSARY 3,000,000.00
8 KABONDO WEST CONSTRUCTION OF KILUSI HEALTH CENTRE 3,000,000.00
9 KABONDO EAST CONSTRUCTION OF MEDICAL BLOCKS 3,000,000.00
10 CENTRAL KARACHUONYO CONSTRUCTION OF KODONDI DISPENSARY AND RENOVATION OF KANGIR DISPENSARY 3,000,000.00
11 HOMA BAY CENTRAL CONSTRUCTION OF RODI KOPANY HEALTH CENTRE RENOVATION OF WIGA HEALTH CENTRE 3,000,000.00
12 MFANGANO ISLAND CONSTRUCTION OF WASAMO DISPENSARY AND COMPLETION OF SOKLO DISPENSARY 3,000,000.00
13 KANYAMWA KOLOGI CONSTRUCTION OF KAGONG AND OMAKOKOTH H.C. AND RENOVATION OF KOBODO HEALTH CENTRE 3,000,000.00
14 SOUTH KASIPUL CONSTRUCTION OF MEDICAL BLOCKS AT KOGWANG HEALTH FACILITY MIDLAND(RENOVATION) 3,000,000.00
15 KABUOCH NORTH CONSTRUCTION OF MEDICAL BLOCKS 3,000,000.00
16 KOJWACH CONSTRUCTION OF GOD-AGAK DISPENSARY AND DUDU DISPENSARY 3,000,000.00
17 KANYIKELA CONSTRUCTION OF THUON GWENO HEALTH CENTRE AND UPGRADING OF ORIDI HEALTH CENTRE 3,000,000.00
18 KENDU BAY TOWN CONSTRUCTION OGWANG BWARE DISPENSARY 3,000,000.00
Page 51 of 70
19 KANYAMWA KOSEWE CONSTRUCTION OF ODASO HEALTH CENTRE AND RENOVATION OF KOME DISPENSARY 3,000,000.00
20 RUSINGA ISLAND CONSTRUCTION OF TEMO DISPENSARY 3,000,000.00
21 WEST GEM CONSTRUCTION OF AOCH MUGA HEALTH CENTRE AND RENOVATION OF NYAWAWA HEALTH CENTRE 3,000,000.00
22 HOMA BAY WEST CONSTRUCTION OF KOTIENO MAGUTI DISPENSARY 3,000,000.00
23 KANYALUO CONSTRUCTION OF KICHAWA DISPENSARY AND OYOMBE DISPENSARY AND BALA DISPENSARY 3,000,000.00
24 KIBIRI CONSTRUCTION OF MATERNITY WARD AT KANDIEGE SUB COUNTY HOSPITAL 3,000,000.00
25 GWASSI SOUTH CONSTRUCTION OF MEDICAL BLOCKS 3,000,000.00
26 NORTH KARACHUONYO UPGRADING OF NGOLO DISPENSARY CONSTRUCTION OF KAPIYO DISPENSARY (WAGWE) 3,000,000.00
27 KAKSINGRI WEST FINISHING OF KIBUOGI DISPENSARY COMPLETION OF SUBA SUB COUNTY MORTUARY 3,000,000.00
28 RUMA-KAKSINGRI CONSTRUCTION OF SAMAKERA HEALTH CENTRE AND RENOVATION OF NYADENDA HEALTH CENTRE 3,000,000.00
29 KABUOCH SOUTH/PALA CONSTRUCTION OF MEDICAL BLOCKS 3,000,000.00
30 WANG’CHIENG CONSTRUCTION OF DAN UPPER KATIEI AND ADITA DISPENSARY 3,000,000.00
31 CENTRAL KASIPUL CONSTRUCTION OF MBITA KALANDO DISPENSARY AND NYALGOSI DISPENSARY (RENOVATION) 3,000,000.00
32 WEST KASIPUL CONSTRUCTION OF MEDICAL BLOCKS AT GOD AGULU AND RAGWE (RENOVATION) 3,000,000.00
33 WEST KAMAGAK
CONSTRUCTION OF MEDICAL BLOCKS CONSTRUCT OF NYANDIWA DISPENSARY RENOVATION OF WIRE DISPENSARY 3,000,000.00
34 EAST KAMAGAK CONSTRUCTION OF MEDICAL BLOCKS 3,000,000.00
35 HOMA BAY ARUJO CONSTRUCTION OF PEDO DISPENSARY AND MATERNITY WARD AT MINIAMBO 3,000,000.00
36 KOCHIA RENOVATION OF NYARUT H. C. (2M) AND CONSTRUCTION OF MATERNITY AT ONENO WING (3M) 3,000,000.00
37 HOMA BAY EAST CONSTRUCTION OF MEDICAL BLOCKS 3,000,000.00
Page 52 of 70
38 KAGAN CONSTRUCTION OF ONYEGE/OPINDE AND RENOVATION OF GONGO HEALTH CENTRE 3,000,000.00
39 GEMBE CONSTRUCTION OF MEDICAL BLOCKS 3,000,000.00
40 KASGUNGA KIRAMBO GERA DISPENSARY 3,000,000.00
TOTALS
120,000,000.00
VOTE 5117: LANDS, HOUSING, URBAN DEVELOPMENT AND
PHYSICAL PLANNING
OBSERVATIONS
In the Draft Budget Estimates for FY 2018/19, the committee had
the following observations;
The department’s budgetary allocation is more than its ceiling set
in CFSP,2018 by Kshs 119,892,100.There is no justification on why
the sector exceeded its ceiling given that the said amount is
already part of the total county resource envelope and the
department included it without balancing it off with a matching
reduction.
It is indicated in the draft budget estimates that the department
has no pending bills.
In SP1.4 Acquisition of Land for Investments, the department
plans to acquire land at a cost of Kshs 15,236,000 while in the
itemised budget, it indicates the cost of the same sub-programme
as Kshs 14,736,000.
The department has allocated Kshs 67,878,898 for spatial
planning. This programme has always been budgeted for but to
date, it has not been actualised. The corresponding sectoral
committee recommended that the programme be allocated funds
Page 53 of 70
but should it fail to be implemented, then it should not be
considered for further budgetary allocation.
RECOMMENDATIONS
The department should adhere to the ceilings set in the CFSP
2018 unless otherwise.
The department should harmonise its budgetary allocation; both
in the itemised budget and in the Summary of Programme
Outputs and Performance Indicators.
The allocation for County Spatial Plan should be reduced from
Kshs 67,878,898 to Kshs 29,457,487 (a reduction by Kshs.
38,421,411 reallocated for Kenya Urban Support Programme).
The allocation for Survey, Demarcation and Upgrading of Markets
should be reduced from Kshs 16,232,308 to Kshs 10,232,308( a
reduction of Kshs 6,000,000 reallocated for Kenya Urban Support
Programme).
The allocation for the Acquisition of Land for Investments(H/B
County Cemetery Phase 2) should be reduced from Kshs
15,236,000 to Kshs 10,236,000(a reduction of Kshs 5,000,000
reallocated to Kenya Urban Support Programme).
The allocation for Housing Improvement Services should be
reduced from Kshs 14,343,730 to Kshs 10,343,730(a
reduction of Kshs 4,000,000 reallocated for Kenya Urban
Support Programme).
The department’s budgetary allocation should be increased by
Kshs 66,040,089 to fund Kenya Urban Support Programme.
SUMMARY OF DRAFT ESTIMATES BY PROGRAMME AND SUB PROGRAMME FOR THE
FY 2018/2019-2019/2020
Programme
Revised
Estimates
2017/18
Draft
Estimates
2018/19
Projected
Estimates
2019/20
Projected
Estimate
2020/2021
Page 54 of 70
P1: Lands and Physical planning.
SP1.1: County Spatial planning 27,878,898 29,457,487 76,024,366 85147289.65
SP1.2 Symbio-city change Project 23,000,000 23,000,000 25,760,000 28851200
SP1.3 Survey, Demarcation and upgrading of markets
14,493,132 10,332,308 18,180,185 20361807.16
SP1.4 Acquisition for land for investments(Reallocation for H/Bay County Cemetry phase 11)
2,000,000 10,236,000 17,064,320 19112038.4
SP1.5 Iventorization and security of public lands
5,472,700 6,129,424 6,864,955 7688749.466
SP1.6 Re—adjudication of Suba Sub county and part of rangwe sub county
500,000 686,278 768,631 860867.1232
Total Expenditure 73,344,730 79,841,497 144,662,457 162,021,951
P2: Housing and Urban
Development
SP2.1: Housing improvement services 5,000,000 10,343,730 16,064,978 17992774.91
SP2.2: Smart settlement services(Equiping of Ndhiwa ABTC)
3,655,270 5,656,270 6,335,022 7095225.088
SP2.3:Kenya Urban Support Programme (KUSP)
119,892,100 119,361,500 0
Total Expenditure 128,547,370 135,361,500 22,400,000 25,088,000
P3: General Administration Services
SP3.1: General administrative support services
44,704,332 38,123,069 41,172,915 44466747.68
SP3.2: Policy development 530,000 1,640,000 1,771,200 1912896
SP 3.3 Monitoring and Evaluation 556,000 600,300 648,324 700189.92
SP.3.4 General office operations 11,062,890 17,412,703 18,805,719 20310176.78
Total Expenditure 56,853,222 57,776,072 62,398,158 67,390,010
Total Expenditure for Department 258,745,322 272,979,069 229,460,615 254,499,962
RECURRENT EXPENDITURE 61,853,222 68,119,805 78,463,136 85,382,785
DEVELOPMENT EXPENDITURE 196,892,100 204,859,269 150,997,479 169,117,176
VOTE 5118: TRADE, INDUSTRIALIZATION, COOPERATIVES AND
ENTERPRISE DEVELOPMENT
OBSERVATIONS
Page 55 of 70
In the Draft Budget Estimates for FY 2018/19, the committee had
the following observations;
The Summary of Programme Outputs and Performance Indicators
for the entire department is a copy paste of the FY 2017/18
budget estimates (pg 204). Therefore it is impossible to
understand the basis upon which the department made the
budget given that the indicators and output used in this budget
are in respect of the FY 2017/18 budget instead of FY 2018/19(pg
89).
The department’s itemised budget gives a total of Kshs
180,414,670.However, the list of development projects by
locations and costs in annex 1 indicates the same amount but
some of the projects constituting the development vote cannot be
established from the itemised budget. The programme based
budget and the line items are not in tandem.
The location of the following projects have not been provided;
Capital grants (SMEs &Aswekra)-Kshs 5,000,000; Markets
Development-Kshs 79,000,000; and Construction & Establishment
of FOSA branches –Kshs 20,000,000.
The department is set to undertake a project dubbed “Youth &
Women Economic Stimulus” at a tune of Kshs 5,000,000.
However, it is not clear what this project entails. Does it involve
giving loans to women and youth or funding their development
projects?
The department proposes setting aside of Kshs 5,000,000 towards
Capital Granst (SMEs & Aswekra).However, the County Trade
Fund Act has not been operationalized since the Fund’s
management Board has not been fully constituted. The
chairperson of the Fund Management Board has not been
formally appointed and subsequently approved by this House.
Page 56 of 70
The department has pending bills of Kshs 29,523,819 as captured
in the draft budget estimates. However, the department’s report
indicates that it has pending bills worth Kshs 86,596,323.50.
RECOMMENDATIONS
The department should provide a detailed breakdown of all its
pending bills.The information must include; details of the
suppliers owed, the amount owed, LPOs/LSOs numbers, letter of
tender awards, and completion certificates in the case of civil
works.
The Trade Fund Management Board should be constituted as
soon possible for ease of operationalization of the Trade Fund
Act, 2015.
Kshs 48,000,000 should be utilized for the upgrading of 16
markets(2 markets per constituency)(3 Million per market)
SUMMARY OF EXPENDITURE ESTIMATES BY PROGRAMMES AND SUB
PROGRAMMES, FY 2018/19 – 2020/21 (KSH.)
Sub Programme
Revised
Estimates
2017/18
Draft
Estimates
2018/2019
Projected
Estimates
2019/2020
Projected
Estimates
2020/2021
Programme 1: Trade, Cooperative and Entrepreneurship Development Service
S.P. 1.1 Cooperative Development Services 2,543,200 20,000,000 22,400,000 25,088,000
S.P. 1.2. Enterprise Development and Promotion
Services 25,500,000 5,000,000 5,600,000 6,272,000
S.P.1. 3. Trade Infrastructure Development Services 38,600,000 79,000,000 88,480,000 99,097,600
Total Expenditure of P1 66,643,200 104,000,000 116,480,000 130,457,600
Programme 2: Industrial Development and Investment Services
S.P. 2.1. Value Chain Development Services 41,900,000 41,414,670.00 79,984,430 89,582,562
S.P.2. 2. Financial and Investment Services 4,400,000 5,000,000.00 5,600,000 6,272,000
Total Expenditure of P2 46,300,000 46,414,670 85,584,430 95,854,562
Programme 3: Planning and Administrative services
S.P.3.1. Administrative and Support Services
151,427,161 169,326,059 182,872,144 197,501,915
S.P. 3.2. Policy Development and Implementation
Services
18,017,329 22,857,629 24,686,239 26,661,138
Total Expenditure of P3 169,444,490 192,183,688 207,558,383 224,163,054
Page 57 of 70
TOTAL DEPARTMENT EXPENDITURE 282,387,690 342,598,358 409,622,813 450,475,216
RECURRENT EXPENDITURE 169,444,490 192,183,688 207,558,383 224,163,054
DEVELOPMENT EXPENDITURE 112,943,200 150,414,670 202,064,430 226,312,162
CONSTITUENCY PROJECTS TO BE FUNDED BY TRAD
CONSTITUENCY PROJECT NAME AMOUNT
1 NDHIWA
UPGRADING OF MBERO AND AMOYO MARKETS 6,000,000
2 HOMA BAY TOWN
UPGRADING OF RODI KOPANY AND KABUNDE MARKETS 6,000,000
3 SUBA NORTH
UPGRADING OF RUSINGA TOWNSHIP AND KIPASI MARKETS 6,000,000
4 SUBA SOUTH
UPGRADING OF NYATOTO AND NYANDIWA MARKETS 6,000,000
5 KASIPUL UPGRADING OF 2 MARKETS 6,000,000
6 KABONDO KASIPUL UPGRADING OF 2 MARKETS 6,000,000
7 KARACHUONYO
UPGRADING OF ORIANG AND KANDIEGE MARKETS 6,000,000
8 RANGWE
UPGRADING OF RANGWE AND OMOYA MARKET 6,000,000
TOTALS 48,000,000
VOTE 5119: WATER, ENVIRONMENT AND NATIONAL RESOURCES
OBSERVATIONS
In the Draft Budget Estimates for FY 2018/19, the committee had
the following observations;
The distribution and specific locations of all the development
projects under appendix 1 are not provided.
Solid Waste Management (cleaning of major markets – Kshs
45,000,000 under the Environment Protection and Management
Services is classified as development item yet it is recurrent in
nature.
The department has budgeted for the establishment of tree
nurseries in all wards (Kshs 18,000,000) and Eco beatification
Page 58 of 70
(creation of botanical garden)– Kshs 10,000,000.However, it has
not provided the justifications in support of the allocations
proposed.
Solid Waste Management (cleaning of major markets) under the
Environment Protection and Management Services has been
allocated Kshs 45,000,000 yet the project is not captured under
the Summary of Programme Outputs and Performance Indicators.
The department has pending bills of Kshs 58,311,633.22 as
captured in the draft budget estimates. However, in its relevant
committee’s report it indicates that the pending bills are Kshs
75,570,667.65.
It was noted that Sewer Line Rehabilitation and Expansion Project
despite being captured under the Summary of Programme
Outputs and Performance Indicators has no budgetary allocation.
RECOMMENDATIONS
The department should provide information on the specific
locations and distribution of its development projects.
Solid Waste Management (cleaning of major markets)should be
allocated Kshs 20,000,000 under the Environment Protection and
Management Services and be classified as recurrent and not
development expenditure.
The department’s budgetary allocations for the establishment of
tree nurseries in all wards should be reduced to Kshs 5,000,000
and the one for Eco beatification (creation of botanical garden)
should be reduced to Kshs 3,000,000.The saving of Kshs
20,000,000 should be reallocated for the purchase of Skips that
will be distributed in major markets within the
county(Environment Protection and Management Services).
Page 59 of 70
It is recommended that Kshs 45,000,000 allocated for cleaning of
major markets be reallocated for the purchase of one water rig
(Rural Water Supplies Services).
The department’s development allocation of Kshs 160,000,000
should be used for the drilling and equipping of two boreholes per
ward at a cost of approximately Kshs 2,000,000 per
borehole(Kshs 4,000,000 per ward).
A. SUMMARY OF EXPENDITURE BY PROGRAMMES AND SUB PROGRAMMES, FY
2018/19-2020/21 (KSH)
Sub Programme
Revised
Estimates
2017/18
Draft
Estimates
2018/19
Projected
Estimates
2019/20
Projected
Estimates
2020/21
CP1: Water Supply and Management Services
CSP1.1:Urban Water Supply Services 42,600,000 10,000,000 11,200,000 12,544,000
CSP1.2: Rural Water Supply Services 258,250,000 257,390,879 237,877,784 266,423,119
CSP1.3: Industrial Water Supply Services
0 0 0 0
Total Expenditure of CP1 300,850,000 267,390,879 249,077,784 278,967,119
CP2: Environmental Protection and Management Services
CSP2.1: Pollution and Waste Management Services
50,000,000 26,600,000 57,792,000 64,727,040
CSP2.2: Forestry Development Services 8,750,000 8,000,000 31,360,000 35,123,200
CSP2.3: Land Reclamation Services 0 10,000,000 11,200,000 12,544,000
Total Expenditure of CP2 58,750,000 44,600,000 100,352,000 112,394,240
CP3: General Administrative Services
CSP3.1: Administrative Support Services 144,514,554 140,446,859 151,682,610 163,817,219
CSP3.2: Policy and Planning Services 3,200,000 12,328,000 13,314,240 14,379,379
Total Expenditure of CP3 147,714,554 152,774,859 164,996,850 178,196,598
TOTAL DEPARTMENT
EXPENDITURE 507,314,554 464,765,738 514,426,634 569,557,956
RECURRENT EXPENDITURE 147,714,554 152,774,859 164,996,850 178,196,598
DEVELOPMENT EXPENDITURE 359,600,000 311,990,879 349,429,784 391,361,359
Page 60 of 70
WARD PROJECTS TO BE FUNDED BY WATER, ENVIRONMENT AND NATURAL RESOURCES WARD PROJECT NAME AMOUNT
1 GWASSI NORTH CONSTRUCTION OF SPRING WATER AT MWIRARIA AREA
4,000,000.00
2 KWABWAI DRILLING AND EQUIPING OF 2 BOREHOLES 4,000,000.00
3 WEST KARACHUONYO SUPPLY AND FITING OF PIPES AT OCHOL MARKET TO OKIKI AMAYO PRIMARY.
ANGONGA PRIMARY TO KANYAKITI BEACH
JONYO SECONDARY TO MAINUGA BEACH
4,000,000.00
4 KOKWANYO/KAKELO DRILLING AND EQUIPING OF 2 BOREHOLES 4,000,000.00
5 LAMBWE DRILLING AND EQUIPING OF BOREHOLES AT OTIENO KAJWANG NYAMAJI SECONDARY SCHOOL AND WATER PAN AT SAMUNYI AREA (ARINGO DAM)
4,000,000.00
6 EAST GEM DRILLING AND EQUIPING OF BOREHOLES AT ONGANGA WATER PROJECT AND NYAMBANE WATER PROJECT
4,000,000.00
7 KANYADOTO DRILLING AND EQUIPING OF AMOYO SOLAR WATER PROJECT AND MARIWA SOLAR WATER PROJECT
4,000,000.00
8 KABONDO WEST DRILLING AND EQUIPING KAKANGUTU AND NYASORE BOREHOLES
4,000,000.00
9 KABONDO EAST DRILLING AND EQUIPING OF 2 BOREHOLES 4,000,000.00
10 CENTRAL KARACHUONYO DRILLING AND EQUIPING OF BONGIA BOREHOLE AND RAMBA KAKOKO BOREHOLE
4,000,000.00
11 HOMA BAY CENTRAL DRILLING AND EQUIPING OF 2 BOREHOLES AT RATA BOREHOLE AND ST. JOHN ACADEMY HOREHOLE
4,000,000.00
12 MFANGANO ISLAND DRILLING AND EQUIPING OF 2 BOREHOLES 4,000,000.00
Page 61 of 70
13 KANYAMWA KOLOGI DRILLING AND EQUIPING OFBOREHOLES AT KAWERE TOGO AND OMAKOKOTH
4,000,000.00
14 SOUTH KASIPUL DRILLING AND EQUIPING OF 2 BOREHOLES AT KODERO WATER POINT AND KAMUGA
4,000,000.00
15 KABUOCH NORTH DRILLING AND EQUIPING OF 2 BOREHOLES 4,000,000.00
16 KOJWACH DRILLING AND EQUIPING OF NYAKWAKA WATER PROJECT AND COMPLETION OF LWANDA WATER PLROJECT
4,000,000.00
17 KANYIKELA DRILLING AND EQUIPING MINYERE BOREHOLE AND WI-ODIELO BOREHOLE
4,000,000.00
18 KENDU BAY TOWN CONSTRUCTION OF KENDU BAY TOWN DRAINAGE SYSTEM
4,000,000.00
19 KANYAMWA KOSEWE DRILLING AND EQUIPING OF LOYOM WATER POINT AND LIGEGA WATER POINT
4,000,000.00
20 RUSINGA ISLAND DRILLING AND EQUIPING OF WAREGI VILLAGE AND LIANDA BOREHOLES
4,000,000.00
21 WEST GEM DRILLING AND EQUIPING OF OLUSO AND RANDUNG BOREHOLES
4,000,000.00
22 HOMA BAY WEST DRILLING AND EQUIPING OF BOREHOLES AT GOT KANDIWO AND NYAKAHIA
4,000,000.00
23 KANYALUO DRILLING AND EQUIPING OF RAONGO AND NYANDETE AREA BOREHOLES
4,000,000.00
24 KIBIRI CONSTRUCTION OF KAMIL OLWANYO DAM REHABILITATION OF KADERO BOREHOLE
4,000,000.00
25 GWASSI SOUTH DRILLING AND EQUIPING OF 2 BOREHOLES 4,000,000.00
26 NORTH KARACHUONYO REWORKING OF SOMBRO-PAN DAM AND DESILTING OF KAWUONDA WATER PAN (KOKIDI)
4,000,000.00
27 KAKSINGRI WEST DRILLING AND EQUIPING OF KISAKU WATER PROJECT AND PUMP PURCHASE AND EQUIPPING FOR MUKENDE WATER PROJECT, PURHCASING SUBMASIVE PUMP AT GOT RABUOR
4,000,000.00
28 RUMA-KAKSINGRI DRILLING AND EQUIPING OF KIJITO WATER PROJECT AND NYAKWERI WATER PROJECT
4,000,000.00
29 KABUOCH SOUTH/PALA DRILLING AND EQUIPING OF 2 BOREHOLES 4,000,000.00
Page 62 of 70
30 WANG’CHIENG DRILLING AND EQUIPING OF GOD BIM (KAMSER) AND SOKO (KAGWA) BOREHOLES
4,000,000.00
31 CENTRAL KASIPUL DRILLING AND EQUIPING OF SORIMBA WATER PAN AND KALUOCH COMMUNITY WATER PROJECT
4,000,000.00
32 WEST KASIPUL DRILLING AND EQUIPING OF 2 BOREHOLES AT SOKO ONDIEK SPRING WATER AND BONGE
4,000,000.00
33 WEST KAMAGAK DRILLING AND EQUIPING OF 2 BOREHOLES AT KACHUONYO AND NYAKIARO
4,000,000.00
34 EAST KAMAGAK DRILLING AND EQUIPING OF 2 BOREHOLES 4,000,000.00
35 HOMA BAY ARUJO DISILTING OF ORWA DAM AND OMENDA DAM
4,000,000.00
36 KOCHIA DRILLING AND EQUIPING OF BOREHOLES AT LWAHO AREA AND KAWIYA
4,000,000.00
37 HOMA BAY EAST DRILLING AND EQUIPING OF 2 BOREHOLES 4,000,000.00
38 KAGAN DRILLING AND EQUIPING OF OBUYA/NYALIECH/NDIVU BOREHOLE
4,000,000.00
39 GEMBE DRILLING AND EQUIPING OF 2 BOREHOLES 4,000,000.00
40 KASGUNGA DRILLING OF BOREHOLES IN NYASUMBI AND CHAMAKOWA
4,000,000.00
TOTALS 160,000,000
VOTE 5120: FINANCE, ECONOMIC PLANNING AND SERVICE
DELIVERY
OBSERVATIONS
In the Draft Budget Estimates for FY 2018/19,the committee had
the following observations;
Page 63 of 70
The department’s ceiling set in CFSP 2018 was Kshs 409,273,598
but it was allocated Kshs 619,273,599 in the draft budget
estimates. This was Kshs 210,000,000 above its ceiling.
In the programme based budget, under programme CP4 on
Financial Management Services, there was an allocation of Kshs
160, 689,336 for Emergency Management Services (Page 102)
which was way above the threshold set in section 116 of the PFM
Act,2012. However, the line item budget provides an allocation of
Kshs 60, 694,336 (page 108). This gives a difference of Kshs
99,995,000 which has not been explained.Furthermore,2% of
total county revenues (Kshs 7,772,130,775) is Kshs 155,458,617.
The department’s budgetary allocation for Grants(Devolution
Support Programme) is Kshs 49,811,280. However, in the County
Revenue Allocation Act 2018, the allocation is Kshs 49,500,529.
This gives a difference of Kshs 310,751.
The list of development projects in the line item has a total
budgetary allocation of Kshs 336, 938,935. However, when the
individual items are aggregated, they add up to Kshs 336,760,553
giving a difference of Kshs 178,382.Consequently, the above
figure of development expenditure is different from the summary
of development expenditure by locations (annex 1) by Kshs
18,178,382. Failure to disclose the intended purpose of this
expenditure may lead to misappropriation of funds.
From the review of the programme based budget, it is clear that
there is inconsistency between the narrative in the line item and
the programme based budget. For example, there is an item
dubbed “Current reserve”. It is not clear whether this is an
emergency reserve or not.
RECOMMENDATIONS
Page 64 of 70
The allocation for the establishment of Lake Region Bank of Kshs
150,000,000 should be scrapped. Therefore the allocation for
Economic Planning and Development Services should be reduced
from Kshs 169,355,353 to Kshs 19,355,353 (a reduction by Kshs
150,000,000).
The allocation for the Purchase of 8 Fire Fighting Equipment Truck
at Kshs 80,000,000 should be done away with so that the
department’s allocation is within the ceiling set in CFSP,2018.
The department should harmonise the line item and programme
based budgets.
Emergency Fund should be allocated Kshs 70,198,598.
SUMMARY OF EXPENDITURE BY PROGRAMME AND SUB PROGRAMME FOR
FY 2018/2019-2020/2021(FINANCE,ECONOMIC PLANNING AND SERVICE
DELIVERY)
Sub-Programme (SP) Revised Estimates
2017/18
Draft Estimates
2018/2019
Projected Estimates
2019/2020
Projected Estimates
2020/2021
CP1: PLANNING, BUDGETING
AND DEVELOPMENT
COORDINATION SERVICES
CSP1.1: Economic Planning and Development Services
77,689,800.00 239,355,353.00 50,464,984.00 61,302,183.00
CSP1.2: Resource Allocation Services
10,506,600.00 10,506,600.00 11,347,128.00 12,254,898.00
CSP1.3: Community Development Participation Services
91,728,702.00 35,461,716.00 16,698,653.00 18,034,545.00
Total Expenditure of Programme 1 179,925,102.00 285,323,669.00 78,510,765.00 91,591,626.00
CP2: STRATEGY AND SERVICE
DELIVERY IMPROVEMENT
SERVICES
Sub-Programme (SP)
Revised
Estimates
2017/18
Draft
Estimates
2018/2019
Projected
Estimates
2019/2020
Projected
Estimates
2020/2021
CSP2.1: Monitoring and Evaluation Services
0 5,381,200.00 6,048,587.00 6,653,446.00
CSP2.2: Strategy and Service Delivery Improvement Services
0 33,470,754.00 37,064,275.00 49,494,789.00
Total Expenditure of Programme 2 0 38,851,954.00 43,112,862.00 56,148,235.00
CP3: RESOURCE
MOBILIZATION SERVICES
Page 65 of 70
Sub-Programme (SP)
Revised
Estimates
2017/18
Draft
Estimates
2018/2019
Projected
Estimates
2019/2020
Projected
Estimates
2020/2021
CSP3.1: External Resources Mobilization Services
11,125,600.00 17,351,600.00 18,015,648.00 18,976,899.00
CSP3.2: Internal Revenue Generation Services
53,580,674.00 53,529,264.00 37,711,736.00 17,882,910.00
Total Expenditure of Programme 3 64,706,274.00 70,880,864.00 55,727,384.00 36,859,809.00
CP4: FINANCIAL
MANAGEMENT SERVICES
Sub-Programme (SP)
Revised
Estimates
2017/18
Draft
Estimates
2018/2019
Projected
Estimates
2019/2020
Projected
Estimates
2020/2021
CSP4.1: Accounting and Financial Reporting Services
8,973,530.00 9,554,530.00 10,691,412.00 12,466,725.00
CSP4.2: Audit and Advisory Services 7,318,740.00 7,318,740.00 7,904,239.00 8,536,578.00
CSP4.3; Emergency Management Services
131,689,336.00 56,193,598.00 89,624,483.00 99,286,931.00
Other Development 12,000,000.00
Total Expenditure of Programme 4 159,981,606.00 73,066,868.00 108,220,134.00 120,290,234.00
CP5: GENERAL
ADMINISTRATION SUPPORT SERVICES
Sub-Programme (SP)
Revised
Estimates
2017/18
Draft
Estimates
2018/2019
Projected
Estimates
2019/2020
Projected
Estimates
2020/2021
CSP5.1: Staff Remuneration and Welfare Support Services
72,384,467.00 80,970,367.00 94,110,722.00 108,039,580.00
CSP5.2: Policy Development and Implementation Support Services
3,490,000.00 - - -
CSP5.3: General Logistics, Coordination and Asset Management Services
11,013,545.00 12,179,875.00 19,614,899.00 21,376,389.00
CSP5.4: Devolution and Service Delivery Support Services
41,387,590.00 53,000,000.00 66,769,201.00 63,070,736.00
CSP4.5 Annual Devolution Conference Services
40,000,000.00 0.00
Total Expenditure of Programme 5 168,275,602.00 146,150,242.00 180,494,822.00 192,486,705.00
TOTAL DEPARTMENT
EXPENDITURE 572,888,584.00 614,273,598.00 466,065,967.00 497,376,609.00
RECURRENT EXPENDITURE 168,275,602 111,150,243.00 180,494,822 192,486,705
DEVELOPMENT
EXPENDITURE 404,612,982 503,123,355 242,458,283 248,741,669
Page 66 of 70
VOTE 5121: OFFICE OF THE GOVERNOR
OBSERVATIONS
In the Draft Budget Estimates for FY 2018/19, the committee had
the following observations;
In the budget line, there is a budgetary allocation of Kshs
18,000,000 for “Compensations”. However, there are no
explanations what the allocation is meant to achieve.
There is a budgetary allocation of Kshs 2,000,000 with item
code 3311101 and no description.
RECOMMENDATIONS
The various budgetary allocations in the spending unit should
be given vivid descriptions for justification to avoid possible
misappropriation of funds.
SUMMARY OF EXPENDITURE ESTIMATES BY PROGRAMMES AND SUB
PROGRAMMES FOR FY 2018/19-2020/21 (KSH)
Programme (CP)
Revised
Estimates
2017/2018
Draft Estimates
2018/2019
Projected
Estimates
2019/2020
Projected
Estimates
2020/2021
CP1: GOVERNANCE AND COORDINATION SERVICES
SP1.1: Executive management and
liaison services 70,365,410.00 73,565,410.00 78,809,259.00 83,266,370.00
SP1.2: Field coordination and
administration services 113,284,000.00 95,048,000.00 165,246,080.00 170,315,609.00
SP 1.3: Lake Regional Bank 50,000,000
Total Expenditure of Programme 183,649,410.00 218,613,410.00 244,055,339.00 253,581,979.00
CP2: STRATEGY AND SERVICE DELIVERY IMPROVEMENT SERVICES
SP2.1: Strategy and advisory services 16,306,106.00 19,739,640.00 21,062,839.00 23,454,379.00
SP2.2: Efficiency monitoring services 6,711,000.00 32,003,000.00 33,603,150.00 35,283,308.00
SP2.3: Information and
communication services 5,950,000.00 5,950,000.00 6,664,000.00 7,463,680.00
SP 2.4: Disaster management
services 8,560,600.00 8,360,600.00 7,341,041.00 7,110,187.00
Page 67 of 70
Total Expenditure of Programme 37,527,706.00 66,053,240.00 68,671,030.00 73,311,554.00
CP3: PUBLIC SERVICE ADMINIS TRATION SUPPORT SERVICES
SP3.1: Human resource management
and development services 295,433,157.00
263,927,019.00 277,123,370.00 290,979,538.00
SP3.2: supply chain management
services 3,200,000.00
4,000,000.00 4,584,000.00 5,014,080.00
SP3.3: Legal Services 3,000,000.00
18,000,000.00 20,150,929.00 20,209,243.00
SP3.4: Logistics, security and asset
management services 16,220,360.00
34,324,360.00 35,166,803.00 36,346,819.00
SP 3.5: Performance contracting and
appraisal services 1,000,000.00
7,000,000.00 1,120,000.00 1,254,400.00
Total Expenditure of Programme 318,853,517.00 327,251,379.00 338,145,102.00 353,804,082.00
TOTAL OF VOTE 540,030,633.00 611,918,029.00 650,871,471.00 680,697,615.00
RECURRENT EXPENDITURE 452,030,633 533,918,029.00 590,871,471 610,697,615
DEVELOPMENT EXPENDITURE 88,000,000 78,000,000 60,000,000 70,000,000
VOTE 5122: COUNTY PUBLIC SERVICE BOARD
OBSERVATIONS
In the Draft Budget Estimates for FY 2018/19, the committee had
the following observations;
The Board’s allocation is within the ceiling set in CFSP, 2018.
The Board’s pending bills are Kshs 16,631,570 which are not
captured in the draft budget estimates.
Its staff establishment contains names of only the Chairperson,
Secretary and other board members. This creates the
impression that the board does not have other employees as
part of its secretariat.
RECOMMENDATIONS
The Board must have budgetary allocation for compensation of
other employees who are part of its secretariat to enable it
perform its roles effectively as outlined in sections 58-75 of the
CGA, 2012.
Page 68 of 70
SUMMARY OF EXPENDITURE BY PROGRAMME AND SUB PROGRAMME FOR FY 2018/2019 –
2020/2021
Sub-Programme (SP)
Revised
Estimates
2017/2018
Draft Estimates
2018/2019
Projected
Estimates
2019/2020
Projected
Estimates
2020/2021
CP1: POLICY, PLANNING AND ADMINISTRATION SERVICES
CSP1.1: Policy and Planning Services
7,500,000.00 2,254,900.00 13,235,292.00 14,294,115.00
CSP1.2: Administrative Support Services
75,385,193.00 10,868,205.00 65,737,661.00 70,996,674.00
CSP1.3: Facility Improvement & Capacity Strengthening Services
12,000,000.00 4,092,000.00 16,779,360.00 11,132,910.00
Total Expenditure of
Programme 94,885,193.00 17,215,105.00 95,752,313.00 96,423,699.00
CP2: PERSONNEL SOURCING AND MANAGEMENT SERVICES
Sub-Programme (SP)
Revised
Estimates
2017/2018
Draft Estimates
2018/2019
Projected
Estimates
2019/2020
Projected
Estimates
2020/2021
CSP2.1: Recruitment, Selection and Deployment Services
10,475,000.00 5,345,000.00 11,172,600.00 12,066,408.00
CSP2.2: Human Resource Advisory Services
7,490,500.00 5,920,000.00 11,793,600.00 12,737,088.00
CSP2.3 Capacity Development Services
5,035,000.00 5,437,800.00 5,872,824.00
Total Expenditure of
Programme 17,965,500.00 16,300,000.00 28,404,000.00 30,676,320.00
CP3: PERFORMANCE MANAGEMENT SERVICES
Sub-Programme (SP)
Revised
Estimates
2017/2018
Draft Estimates
2018/2019
Projected
Estimates
2019/2020
Projected
Estimates
2020/2021
CSP3.1: Performance Contracting and Appraisal Services
933,000.00 917,100.00 990,468.00 1,069,705.44
CSP3.2: Capacity Development Services
4,111,652.00 - - -
Total Expenditure of
Programme 5,044,652.00 917,100.00 990,468.00 1,069,705.44
TOTAL OF VOTE 117,895,345.00 34,432,205.00 125,146,781.40 128,169,724.11
RECURRENT
EXPENDITURE 105,895,345 33,432,205.00 115,146,781 108,169,724
DEVELOPMENT
EXPENDITURE 12,000,000 1,000,000.00 10,000,000 20,000,000
Page 69 of 70
VOTE 5123: COUNTY ASSEMBLY SERVICE BOARD
SUMMARY OF EXPENDITURE BY PROGRAMME AND SUB PROGRAMME FOR FY
2018/2019 –2020/2021
PROGRAMME
Revised
Estimates
2017/18
Draft
Estimates
2018/2019
Projected
Estimates
2019/2020
Projected
Estimates
2020/2021
PROGRAMME 1: LEGISLATIVE
SERVICES
Sub Programme (SP)
SP1.1 Members Welfare Support Services
205,870,315 234,058,867 205,870,315 233,128,989
SP1.2 Legislative Development and Approval Services
284,153,176 132,569,694 284,153,176 155,465,812
Total Expenditure of Programme 1 490,023,491 366,628,561 490,023,491 388,594,801
Programme 2: OVERSIGHT AND
CONTROL SERVICES
Sub-Programme (SP)
SP2.1 Capacity Building 10,000,000 10,000,000 10,000,000 10,000,000
SP2.2 Report Writing 29,500,000 23,000,000 29,500,000 32,000,000
SP2.3 Public Participation 15,000,000 14,481,120 15,000,000 10,000,000
Total Expenditure of Programme 2 54,500,000 47,481,120 54,500,000 52,000,000
Programme 3:
REPRESENTATION SERVICES
Sub-Programme (SP)
SP3.1 Staff Welfare Support Services 31,238,556 47,707,296 31,238,556 37,222,176
SP3.1 Operations and Maintenance 10,560,000 49,440,000 10,560,000 15,560,000
TOTAL for Programme 3 41,798,556 97,147,296 41,798,556 52,782,176
Programme 4:
POLICY,PLANNING AND
ADMINISTRATIVE SUPPORT
SERVICES
Sub-Programme (SP) KSHS.
SP4.1 Administrative Support Services/Mortgage
271,428,724 220,036,055 346,428,725 245,174,767
SP4.2 Financial Management Services 162,222,304 175,971,330 162,222,304 181,421,330
SP4.3 Assembly Infrastructure Development Services
67,000,000 59,317,904 67,000,000 96,609,192
Total Expenditure of Programme 4 500,651,028 455,325,289 575,651,029 523,205,289
TOTAL RECURRENT 1,019,973,075 907,264,362 1,094,973,076 919,973,074
Page 70 of 70
DEVELOPMENT EXPENDITURE 67,000,000 59,317,904 67,000,000 96,609,192
TOTAL VOTE 1,086,973,075 966,582,266 1,161,973,076 1,016,582,266
PRAYER
The Budget and Appropriations Committee prays that this House do
adopt this report.