REPUBLIC OF KENYA - Makueni County · The Budget Implementation Report highlights progress made in...
Transcript of REPUBLIC OF KENYA - Makueni County · The Budget Implementation Report highlights progress made in...
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REPUBLIC OF KENYA
GOVERNMENT OF MAKUENI COUNTY
COUNTY TREASURY
FY 2018/19 1ST QUARTER BUDGET IMPLEMENTATION REPORT
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Contents
List of figures .......................................................................................................................................... 3
List of Tables .......................................................................................................................................... 3
1.0 INTRODUCTION ...................................................................................................................... 5
2.0 REVENUE ANALYSIS ............................................................................................................. 5
2.1 OWN SOURCE REVENUE PERFORMANCE .................................................................... 5
2.2 EQUITABLE SHARE ............................................................................................................ 8
3.0 EXPENDITURE ANALYSIS .................................................................................................. 11
3.1 Expenditure by Economic Classification .............................................................................. 11
3.2 Departmental Expenditures; .................................................................................................. 12
4.0 DEPARTMENTAL PERFORMANCE REPORTS ................................................................. 16
4.1 COUNTY ATTORNEY ....................................................................................................... 16
4.2 COUNTY PUBLIC SERVICE BOARD .............................................................................. 17
4.3 DEPARTMENT OF LANDS, MINING, PHYSICAL PLANNING AND URBAN
DEVELOPMENT ............................................................................................................................. 19
4.4 OFFICE OF THE GOVERNOR ........................................................................................... 22
4.5 OFFICE OF THE DEPUTY GOVERNOR ................................................................................ 24
4.6 DEPARTMENT OF TRADE, INDUSTRY, TOURISM AND COOPERATIVES ............. 25
4.7 DEPARTMENT OF GENDER, YOUTH & SOCIAL SERVICES ..................................... 28
4.8 COUNTY SECRETARY ............................................................................................................ 31
4.9 DEPARTMENT OF FINANCE AND SOCIO ECONOMIC PLANNING. ........................ 33
4.10 DEPARTMENT OF EDUCATION & ICT .......................................................................... 36
4.11 DEPARTMENT OF TRANSPORT ..................................................................................... 40
4.12 DEPARTMENT OF AGRICULTURE, LIVESTOCK & FISHERIES................................ 44
4.13 DEPARTMENT OF WATER, IRRIGATION AND ENVIRONMENT ............................. 48
4.14 DEPARTMENT OF HEALTH ............................................................................................. 56
4.15 DEPARTMENT OF DEVOLUTION ................................................................................... 60
4.16 COUNTY ASSEMBLY ........................................................................................................ 62
5.0 CHALLENGES, LESSONS LEARNT AND WAY FORWARD ........................................... 64
5.1 CHALLENGES ................................................................................................................ 64
5.2 LESSONS LEARNT AND RECOMMENDATIONS ..................................................... 64
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List of figures
Figure 1; Own Source Revenues Actuals –First Quarter FY 2013/14 – FY 2018/19 ............................. 5
Figure 2: FY 2018/19 Budget Revenues Per Source .............................................................................. 8
Figure 3: Exchequer Approvals by Economic Classification ............................................................... 10
Figure 4; Expenditures by Economic Classification ............................................................................ 11
Figure 5; County Attorney; Expenditure by Economic Classification ................................................. 16
Figure 6; CPSB-Expenditures by Economic Classification ................................................................. 17
Figure 7; Lands Department; Expenditure by Economic Classification ............................................... 20
Figure 8; Office of the Governor; Expenditure by Economic Classification ........................................ 22
Figure 9; Trade, Industry, Tourism & Cooperatives; Expenditure by Economic Classification .......... 26
Figure 10; Department of Gender- Expenditure by Economic Classification ..................................... 29
Figure 11; County Secretary- Expenditure by Economic Classification ............................................... 31
Figure 12; Finance Department; Expenditure by Economic Classification ......................................... 33
Figure 13; Education Department; Expenditure by Economic Classification ...................................... 37
Figure 14; Transport Department-Expenditure by Economic Classification ....................................... 41
Figure 15; Agriculture Department; Expenditure by Economic Classification ..................................... 45
Figure 16; Health Department; Expenditure by Economic Classification ........................................... 56
Figure 17; Devolution department; Expenditure by Economic Classification .................................... 60
Figure 18; County Assembly; Expenditure by Economic Classification .............................................. 63
List of Tables
Table 1’; Quarterly Revenue Report FY 2018/2019 per Stream ............................................................ 6
Table 2: Revenue Performance by Source (July- September 2018) ....................................................... 8
Table 3: Executive and County Assembly Approvals ............................................................................ 9
Table 4: Analysis of Exchequer Approvals per Department ................................................................ 10
Table 5;Summary of County Executive & County Assemby Expenditures ......................................... 11
Table 6;Expenditure by Economic Classification ................................................................................. 12
Table 7; Departmental Expenditures ..................................................................................................... 12
Table 8; Recurrent Expenditures by Department ................................................................................. 14
Table 9; Recurrent & Development Expenditures by Department ...................................................... 15
Table 10;: County Attorney-Summary of Budget and Expenditures .................................................... 16
Table 11; County Attorney- O&M Expenditure per Vote Line ............................................................ 16
Table 12; CPSB-Summary of Budget and Expenditures ...................................................................... 17
Table 13; CPSB-O&M Expenditures per Vote Line............................................................................ 18
Table 14; County Public Service Board ................................................................................................ 19
Table 15; Lands Department; Summary of Budget and Expenditures.................................................. 20
Table 16; Lands Department; O&M Expenditure per Vote Line ......................................................... 20
Table 17; Lands Department; Development Budget, Expenditures and Project Status ....................... 21
Table 18; Office of the Governor; Summary of Budget and Expenditures .......................................... 23
Table 19; Office of the Governor; O&M Expenditure per Vote Line .................................................. 23
Table 20; Office of Deputy Governor; Summary of Budget and Expenditures .................................... 24
Table 21; Office of the Deputy Governor; O&M Expenditure per Vote Line ..................................... 25
Table 22; Trade Department; Summary of Budget and Expenditures ................................................. 26
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Table 23; Trade Department; O&M Expenditures per Vote Line ........................................................ 26
Table 24; Trade Department; Development Budget, Expenditures and Project Status ........................ 27
Table 25;: Gender Department; Summary of Budget and Expenditures ............................................... 29
Table 26; Gender Department-O&M Expenditures per Vote Line ....................................................... 30
Table 27: Development Budget, Expenditures and Project Status ........................................................ 30
Table 28; County Secretary- Summary of Budget & Expenditures ...................................................... 32
Table 29; County Secretary; O&M expenditures per Vote Line ........................................................... 32
Table 30; Finance Department; Summary of Budget and Expenditures; ............................................. 34
Table 31; Finance Department; O&M Expenditure per Vote Line ....................................................... 34
Table 32; Finance Department- Development Budget, Expenditures and Project Status ..................... 36
Table 33; Education Department-Summary of Budget and Expenditures ............................................ 37
Table 34: Education Department; O&M Expenditures per Vote Line .................................................. 37
Table 35; Education department; Development Budget, Expenditures and Project Status ................... 38
Table 36: Transport Department-Summary of Budget and Expenditures ............................................. 41
Table 37; Transport Department; O&M Expenditure per Vote Line .................................................... 41
Table 38; Transport Department; Development Budget and Expenditures........................................... 42
Table 39; Agriculture Department-Summary - Budget and Expenditures ............................................ 45
Table 40; Agriculture Department; O&M Expenditures per Vote Line ............................................... 45
Table 41; Agriculture Department; Development Budget, Expenditures and Project Status ............... 46
Table 42; Water Department; Summary of budget and expenditures ................................................... 48
Table 43; Water department; O&M Expenditures by Vote Line ......................................................... 48
Table 44; Water Department; Development Budget, Expenditures and Project Status ........................ 50
Table 45; Health Department; Summary of Budget and Expenditures ................................................ 57
Table 46; Health department; O&M Expenditure per vote line ............................................................ 57
Table 47; Health Department; Development Budget, Expenditures and Project Status ....................... 59
Table 48; Devolution department; Summary of Department’s Budget and Expenditures .................... 61
Table 49; Devolution department; O&M Expenditure per Vote Line ................................................... 61
Table 50; Devolution Department-Development Budget, Expenditures and Project Status ................. 62
Table 51; County Assembly; Summary of budget and expenditures .................................................... 63
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1.0 INTRODUCTION
The Budget Implementation Report highlights progress made in implementation of the Makueni County
Government for the first quarter for Financial Year 2018/19, ending 30th September 2018. It also
presents key challenges that faced budget implementation during the reporting period and appropriate
recommendations to overcome these challenges.
The County Government total budget for FY 2018/19 is Kshs 8,925,859,714.00 with recurrent budget
being Kshs 5,619,530,098.00 and Development Budget being Kshs 3,306,329,616.00 representing 63
per cent and 37 per cent respectively. The Budget is the first to implement the second generation CIDP
2018 –2022 and is anchored on the County Government agenda of economic empowerment for
sutainable livelihoods.
The FY 2018/19 Budget is funded from four main sources which include equitable share 80 per cent
(Kshs 7,127,800,000.00), donor and grants 8 per cent (Kshs 739,385,188.00), own source revenue 7 per
cent (Kshs 620,000,000.00) and conditional allocations 5 per cent (Kshs 438,674,526.00).
During the first quarter for FY 2018/19, the County Government received 5 per cent and 23 Per cent of
the equitable share and donor and grants respectively. The Government has mobilised 12% of the own
source revenues and no disbursemnets have been made for the conditional allocations. The total
expenditure for the first quarter amounts to Kshs 1,015,612,996 out of which Ksh 851,339,006
represents salaries expenditure and Kshs. 164,273,990 represents Operation & Maintenance. There
were no development expenditures.
The overall first quarter absorption rate for the County Government is 11 per cent. The recurrent
absorption rate stands at 18%.
2.0 REVENUE ANALYSIS
2.1 OWN SOURCE REVENUE PERFORMANCE
The first quarter own source revenues increased by 15 per cent compared to FY 2017/18 1st quarter
performance. The County Government had projected to mobilise Kshs 124,000,000.00 as own source
revenues for the first quarter. At the end of the quarter, the total collected revenues amounted to Kshs
76,463,966.70, representing 62 per cent of the total targeted quarter revenues. The deviation off target
amounted to Kshs 47,536,033.30. Comparisons of performance of first quarter for the last 6 years is as
presented in figure 1.
Source: County Treasury
Figure 1; Own Source Revenues Actuals –First Quarter FY 2013/14 – FY 2018/19
FY 2013/14 FY 2014/15 FY 2015/16 FY 2016/17 FY 2017/18 FY 2018/19
Q1 39,355,534.00 51,801,993.00 40,286,312.00 45,865,095.95 66,268,246.00 76,463,966.70
39.36
51.80
40.29
45.87
66.27
76.46
30.00
35.00
40.00
45.00
50.00
55.00
60.00
65.00
70.00
75.00
80.00
Mill
ion
s
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The performance per quarter has relatively been increasing with exception of FY 2015/2016. This is
attributed to increased surveillance and reorganisation of the revenue collection team, increased
willingness of the rate payers to pay fees and enhancing reporting of all revenues collected by County
Government entities. The County intends to institute more strategies to ensure own source revenues are
increased full exploitation of its potential.
Performance per Stream
In the period under review, the County’s top five performing streams included businesspermits,
Health FIF, parking, agriculture cess and market entrance fees as depicted intable 1;
Table 1’; Quarterly Revenue Report FY 2018/2019 per Stream
Revenue stream Annual Target Quarter One Actual
performance
Relative Q1
Performance
(%)
Agriculture, Livestock & Fisheries
Agriculture Cess 25,000,000.00 8,000,000.00 6,743,259.00 84%
Agr Mechanisation 2,000,000.00 700,000.00
0%
Agriculture Training Centre 5,000,000.00 1,500,000.00 718,700.00 48%
Livestock Movement Fee 7,000,000.00 2,000,000.00 910,715.00 46%
Livestock Market 16,000,000.00 4,000,000.00 2,373,290.00 59%
Vet Services 12,000,000.00 3,000,000.00 1,146,174.00 38%
Sub Total 67,000,000.00 19,200,000.00 11,892,138.00 62%
Finance And Planning
Permits Application 95,000,000.00 14,250,000.00 14,167,365.00 99%
Penalty Fee 2,000,000.00 700,000.00 1,420,686.00 203%
Kiosk Renewal 5,500,000.00 1,000,000.00 761,310.00 76%
Motor Bike/Vehicle Reg 5,500,000.00 1,000,000.00 448,705.00 45%
Liqour 60,000,000.00 6,000,000.00 4,397,060.00 73%
Sub Total 168,000,000.00 22,950,000.00 21,195,126.00 92%
Health Services
Health-Fif/A.I.A 50,000,000.00 13,000,000.00 13,666,526.00 105%
Health-Uhc 50,000,000.00 12,500,000.00
0%
Public Health 40,000,000.00 6,000,000.00 2,200,650.00 37%
Sub Total 140,000,000.00 31,500,000.00 15,867,176.00 50%
Lands And Urban Planning
Plot Rent Fee 72,000,000.00 10,000,000.00 1,697,448.00 17%
Development Control And Approvals 29,500,000.00 7,375,000.00 3,266,571.00 44%
Advert/Branding/Signboard 10,000,000.00 2,000,000.00 953,654.70 48%
Sub Total 111,500,000.00 19,375,000.00 5,917,673.70 31%
Trade
Market Entrance Fees 34,000,000.00 8,500,000.00 6,740,265.00 79%
Stall Rent 3,000,000.00 750,000.00 499,610.00 67%
Weights & Measures 700,000.00 250,000.00
0%
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Coop Audit Fee 300,000.00 100,000.00 3,360.00 3%
Sub Total 38,000,000.00 9,600,000.00 7,243,235.00 75%
Transport
Parking 35,000,000.00 8,000,000.00 7,177,850.00 90%
Sub Total 35,000,000.00 8,000,000.00 7,177,850.00 90%
Water And Environment
Conservancy Fee 10,500,000.00 2,000,000.00 873,050.00 44%
Sand Authority 40,000,000.00 10,000,000.00 2,996,300.00 30%
Builing Material Cess 10,000,000.00 2,500,000.00 427,900.00 17%
Sub Total 60,500,000.00 14,500,000.00 4,297,250.00 30%
Others
Insurance Compensation
2,873,518.00
Sub Total - - 2,873,518.00
Total 620,000,000.00 125,125,000.00 76,463,966.70 61%
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2.2 EQUITABLE SHARE
The FY 2018/19 Budget is funded from four main sources; this includes; Equitable share Kshs
7,127,800,000.00, Donor and grants Kshs 739,385,188.00, local revenue collection Kshs
620,000,000.00 and conditional allocations Kshs 438,674,526.00.
Source: County Treasury
Figure 2: FY 2018/19 Budget Revenues Per Source
The total revenue received for quarter one amounts to Kshs 601,429,648.70 representing 7% of the total
targeted revenues for the Financial Year 2018/19.
Table 2: Revenue Performance by Source (July- September 2018)
Source Revenue Received %age
1 Equitable share from National Government 7,127,800,000.00 356,390,000.00 5%
2 County generated revenue 620,000,000.00 76,463,966.70 12%
3 KDSP Grant - Investment Grant 168,575,682.00 168,575,682.00 100%
4 DANIDA Grant (Universal Healthcare in Devolved
System Program) - FY 2017/18 Funds
9,479,639.00
0%
5 IDA (World Bank) credit: Kenya Urban Support
Project(KUSP)
136,261,600.00
0%
6 DANIDA Grant (Universal Healthcare in Devolved
System Program)
22,882,500.00
0%
7 EU Grant (Instruments for Devolution Advice and
Support IDEAS)
45,000,000.00
0%
8 EU Grant for instrument for Devolution Advice and
support
66,000,000.00
0%
9 IDA (World Bank) credit: Kenya Devolution Support
Project (KDSP) " Level 1 grant"
50,750,604.00
0%
10 Transforming Health Systems for Universal Care
Project (WB)
100,000,000.00
0%
equitable share80%
conditional allocaitons
5%
Donor / Grants 8%
Own Source Revenue
7%
During the first quarter for FY 2018/19, the
County Government received 5 per cent
and 23 Per cent of the equitable share and
Donor and grants respectively. The
Government has mobilised 12% of the own
source revenues and no disbursemnets have
been made for the conditional allocations.
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Source Revenue Received %age
11 IDA (World Bank) credit (National Agricultural and
Rural Inclusive Growth Project (NARIGP)
140,435,163.00
0%
Donor & Grants Sub Total 739,385,188.00 168,575,682.00 23%
Conditional Allocations
12 Conditional Allocations for compensation for User Fees
Forgone
19,435,760.00
0%
13 Conditional Allocation for Development of Youth
Polytechnics
31,570,000.00
0%
14 Conditional Allocation for Leasing of Medical
Equipment
200,000,000.00
0%
15 Conditional Allocation from Road Maintenance Fuel
Levy Fund
187,668,766.00
0%
16 Conditional Allocations Sub Total 438,674,526.00 0.00 0%
Total Revenue 2018-2019 8,925,859,714.00 601,429,648.70 7%
Exchequer Approvals
In this period, the County Governnment had cumulative exchequer approvals of Kshs 1,048,945,719.00
representing 12 per cent of the total budget. All the funds requisitioned were for recurrent budget.
Table 3: Executive and County Assembly Approvals
County Executive
Budget
Exchequer
approvals Balance %age
Recurrent 4,873,169,891.00 897,358,490.00 3,975,811,401.01 18%
Development 3,236,329,616.00 3,236,329,616.00 0%
Total 8,109,499,507.00 897,358,490.00 7,212,141,017.00 11%
County Assembly
Recurrent 746,360,207.00 151,587,229.00 594,772,978.00 20%
Development 70,000,000.00 70,000,000.00 0%
Total 816,360,207.00 151,587,229.00 664,772,978.00 19%
Total Budget
Recurrent 5,619,530,098.00 1,048,945,719.00 4,570,584,379.01 19%
Development 3,306,329,616.00 0.00 3,306,329,616.00 0%
Total 8,925,859,714.00 1,048,945,719.00 7,876,913,995.00 12%
The personnel emoluments had the highest exchequer releases of 81per cent with Use of goods
accounting for 19 per cent of the total exchequer approvals.
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Figure 3: Exchequer Approvals by Economic Classification
Table 4: Analysis of Exchequer Approvals per Department
Vote FY 2018/19
Budget
Total
Cummulative
Exchequer
Approvals
Balance
Percentage
Exchequer
Releases
County Attorneys Office 31,092,171.20 502,297.59 30,589,873.61 1.6%
County Public Service Board 62,740,675.54 8,225,670.11 54,515,005.43 13.1%
Department of lands, Physical
Planning & Mining 51,940,808.04 4,759,666.00 47,181,142.04 9.2%
Office of Governor 162,378,919.85 21,588,078.95 140,790,840.90 13.3%
Office of Deputy Governor 8,450,000.00 668,000.00 7,782,000.00 7.9%
Department of Trade, Tourism &
Cooperatives 48,484,578.50 9,690,044.03 38,794,534.47 20.0%
Department of Youth,
Gender,Sports & Social services 73,038,789.40 7,945,211.99 65,093,577.41 10.9%
County Secretary 291,733,696.76 48,764,545.17 242,969,151.59 16.7%
Department of finance & Socio
Economic Planning 462,500,824.11 111,111,331.21 351,389,492.90 24.0%
Department of Education & ICT 345,779,763.28 44,235,717.64 301,544,045.64 12.8%
Department of Transport &
Infrastructure 186,145,658.55 20,111,022.07 166,034,636.48 10.8%
Department of Agriculture,
Livestock & Fisheries
Development
241,563,621.16 50,176,970.54 191,386,650.62 20.8%
Department of water, Irrigation
& Environment 129,770,868.05 15,018,765.00 114,752,103.05 11.6%
Department of Health Services 2,527,767,198.80 515,105,638.97 2,012,661,559.83 20.4%
Department of Devolution &
Public Service 249,782,317.77 39,455,530.73 210,326,787.04 15.8%
County Assembly 746,360,207.00 151,587,229.00 594,772,978.00 20.3%
TOTAL 5,619,530,098.01 1,048,945,719.00 4,570,584,379.01 18.7%
Source: County Treasury
salaries81%
Operation & maintenance
19%
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3.0 EXPENDITURE ANALYSIS
The overall county expenditure for the period ending 30th September, 2018 amounted to Kshs
1,015,612,996.10 out of which Kshs 164,273,990.26 is for Operation & Maintenance and Kshs
851,339,005.84 for Personnel emoluments. This represents an overall absorption rate of 11 per cent
against the FY 2018/19 budget.
Table 5;Summary of County Executive & County Assemby Expenditures
County Executive Budget Expenditures Balance %age
Recurrent 4,873,169,891.00 897,353,819.10 3,975,816,071.90 18%
Development 3,236,329,616.00
3,236,329,616.00 0%
Total 8,109,499,507.00 897,353,819.10 7,212,145,687.90 11%
County Assembly
Recurrent 746,360,207.00 118,259,177.00 628,101,030.00 16%
Development 70,000,000.00
70,000,000.00 0%
Total 816,360,207.00 118,259,177.00 698,101,030.00 14%
Total Budget
Recurrent 5,619,530,098.00 1,015,612,996.10 4,603,917,101.90 18%
Development 3,306,329,616.00 0.00 3,306,329,616.00 0%
Total 8,925,859,714.00 1,015,612,996.10 7,910,246,717.90 11%
3.1 Expenditure by Economic Classification
Out of the total expenditures, the expenditures on salaries amounted to 84per cent, whereas use of goods
expenditures amounted to 16per cent of the total expenditures. There were no expenditures on
development
Figure 4; Expenditures by Economic Classification
Salaries and wages had the highest absorption at 23 per cent. Operation & Maintenance had an
absorption rate of 8 per cent.
Operation & Maintenance
16%
Salaries84%
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Table 6;Expenditure by Economic Classification
County Executive
Economic Classification FY 2018/19 Budget Expenditures as at
30th September 2018 Absorption
Salaries 3,297,504,925.68 789,830,093.84 24%
Operation & Maintenance 1,575,664,965.32 107,523,725.26 7%
Development 3,236,329,616.00 0%
Total 8,109,499,507.00 897,353,819.10 11%
County Assembly
Economic Classification FY 2018/19 Budget Expenditures as at
30th September 2018 Absorption
Salaries 383,930,362.86 61,508,912.00 16%
Operation & Maintenance 362,429,844.14 56,750,265.00 16%
Development 70,000,000.00 0%
Total 816,360,207.00 118,259,177.00 14%
Total Budget
Economic Classification FY 2018/19 Budget Expenditures as at
30th September 2018 Absorption
Salaries 3,681,435,288.54 851,339,005.84 23%
Operation & Maintenance 1,938,094,809.46 164,273,990.26 8%
Development 3,306,329,616.00 0%
Total 8,925,859,714.00 1,015,612,996.10 11%
3.2 Departmental Expenditures;
The Department of Finance & Socio Economic Planning recorded the highest overall absorption rate at
24 per cent. The Department of Agriculture, Livestock & Fisheries, Health and Trade, Tourism &
Cooperatives recorded the second and third highest absorption rates at 21per cent and 20per cent
respectively.
Table 7; Departmental Expenditures
DEPARTMENT FY 2018/19
Budget Estimates
Total Recurrent
Expenditures as at
30th September
2018
Absorption
1 Department of Health 2,527,767,199.00 516,733,061.60 20%
2 County Assembly 746,360,207.00 118,259,177.00 16%
3 Department of Finance & Socio Economic
Planning
462,500,824.00 111,103,295.00 24%
4 Department of Agriculture, Livestock &
Fisheries Development
241,563,621.00 50,101,219.30 21%
5 County Secretary 291,733,697.00 48,663,042.95 17%
6 Department of Education & ICT 345,779,763.00 44,202,853.45 13%
7 Department of Devolution & Public
Service
249,782,318.00 39,406,710.80 16%
8 Office of the Governor 162,358,920.00 20,605,435.90 13%
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9 Department of Transport, Energy &
Infrastructure
186,145,659.00 19,861,846.55 11%
10 Department of Water, Irrigation &
Environment
129,770,868.00 14,937,811.85 12%
11 Department of Trade, Tourism &
Cooperatives
48,484,578.00 9,686,578.80 20%
12 County Public Service Board 62,740,676.00 8,140,983.00 13%
13 Department of Gender, Youth & Social
Services
73,038,789.00 7,850,095.10 11%
14 Department of Lands, Physical Planning
& Mining
51,940,808.00 4,688,825.30 9%
15 Office of the Deputy Governor 8,470,000.00 928,000.00 11%
16 County Attorneys Office 31,092,171.00 444,059.50 1%
Total 5,619,530,098.00 1,015,612,996.10 18%
The County Attroney Office recorded the least absorption at 1per cent followed by Lands, Physical
Planning & Mining, Gender, Youth & Social services, Transport & Infrastructure at 9per cent and 11
percent respectively.
Expenditure by Economic Classification
The Department of Devolution & Public Service recorded the highest O&M absorption rate at 16.3 per
cent, with the County Assembly and County Public Service Board & recording the second and third
highest absorption rate at 15.7 per cent and 14.5 Per cent respectively. County Attorneys Office had
the least absorption of O&M budget at 0.3 per cent.
The County Secretary recorded the highest overall budget absorption rate of 17 per cent, with the
Department of Health, Devolution and Public Service and County Assembly recording the second,
third and fourth highest absorption rate at 16, 15 and 14 Per cent respectively. County Attorney Office
had the least overall absorption at 1per cent.
Overally there were no development expenditures across all departments
Detailed analysis of both recurrent budget is as follows;
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Table 8; Recurrent Expenditures by Department
DEPARTMENT FY 2018/19
Salaries Budget
Salaries
Expenditures as
at 30th
September 2018
Salaries
Absorptio
n Rate
FY 2018/19
O&M Budget
O&M
Expenditures
as at 30th
September
2018
O&M
Absorptio
n Rate
(per cent)
1. 1 County Attorneys Office 4,192,171.00 374,459.50 9% 26,900,000.00 69,600.00 0.3%
2. 2 County Public Service Board 32,636,876.00 3,787,605.40 12% 30,103,800.00 4,353,377.60 14.5%
3. 3 Department of lands, Physical Planning &
Mining
25,566,094.00 2,672,045.30 10% 26,374,714.00 2,016,780.00 7.6%
4. Office of Governor 76,633,220.00 11,464,208.00 15% 85,725,700.00 9,141,227.90 10.7%
5. Office of Deputy Governor - -
8,470,000.00 928,000.00 11.0%
6. Department of Trade, Tourism & Cooperatives 33,446,500.00 8,456,882.80 25% 15,038,078.00 1,229,696.00 8.2%
7. Department of Gender, Youth & Social
services
47,033,789.00 7,560,332.80 16% 26,005,000.00 289,762.30 1.1%
8. County Secretary 90,203,197.00 44,105,685.20 49% 201,530,500.00 4,557,357.75 2.3%
9. Department of Finance & Socio Economic
Planning
204,783,773.00 98,678,457.00 48% 257,717,051.00 12,424,838.00 4.8%
10. Department of Education 240,144,763.00 42,065,658.25 18% 105,635,000.00 2,137,195.20 2.0%
11. Department of Transport & Infrastructure 64,753,659.00 15,325,344.55 24% 121,392,000.00 4,536,502.00 3.7%
12. Department of Agriculture, Livestock &
Fisheries Development
215,710,498.00 48,265,469.30 22% 25,853,123.00 1,835,750.00 7.1%
13. Department of water, Irrigation &
Environment
81,270,868.00 14,937,811.85 18% 48,500,000.00 0.00 0.0%
14. Department of Health 2,032,207,199.00 469,208,512.09 23% 495,560,000.00 47,524,549.51 9.6%
15. Department of Devolution & Public Service 148,922,318.00 22,927,621.80 15% 100,860,000.00 16,479,089.00 16.3%
16. County Assembly 383,930,362.00 61,508,912.00 16% 362,429,845.00 56,750,265.00 15.7% Total 3,681,435,287.00 851,339,005.84 23% 1,938,094,811.0 164,273,990.26
8.5%
Source: County Treasury
15 | P a g e
Table 9; Recurrent & Development Expenditures by Department
Department FY 2018/19
Recurrent
Budget
Recurrent
Expenditures
as at 30th
September
2018
FY 2018/19
Development
Budget
Development
Expenditures
as at 30th
September
2018
Absorpt
ion
Total Budget Total
Expenditures
as at 30th
September
2018
Overall
Absorp
tion
1 Health 2,527,767,199 516,733,061.6 650,597,899.00 0 0% 3,178,365,098. 516,733,061.60 16%
2 County Assembly 746,360,207 118,259,177.0 70,000,000.00 0 0% 816,360,207.00 118,259,177.00 14%
3 Finance & Socio Economic
Planning
462,500,824 111,103,295.0 680,326,286.00 0 0% 1,142,827,110. 111,103,295.00 10%
4 Agriculture, Livestock &
Fisheries development
241,563,621 50,101,219.30 474,435,163.00 0 0% 715,998,784.00 50,101,219.30 7%
5 County Secretary 291,733,697 48,663,042.95
0 0% 291,733,697.00 48,663,042.95 17%
6 Education 345,779,763 44,202,853.45 156,070,000.00 0 0% 501,849,763.00 44,202,853.45 9%
7 Devolution & Public Service 249,782,318 39,406,710.80 15,686,413.00 0 0% 265,468,731.00 39,406,710.80 15%
8 Office of Governor 162,358,920 20,605,435.90
0 0% 162,358,920.00 20,605,435.90 13%
9 Transport & Infrastructure 186,145,659 19,861,846.55 404,579,123.00 0 0% 590,724,782.00 19,861,846.55 3%
10 Water, Irrigation &
Environment
129,770,868 14,937,811.85 474,393,132.00 0 0% 604,164,000.00 14,937,811.85 2%
11 Trade, Tourism &
Cooperatives
48,484,578 9,686,578.80 88,000,000.00 0 0% 136,484,578.00 9,686,578.80 7%
12 County Public Service Board 62,740,676 8,140,983.00 10,000,000.00 0 0% 72,740,676.00 8,140,983.00 11%
13 Gender, Youth & Social
services
73,038,789 7,850,095.10 88,000,000.00 0 0% 161,038,789.00 7,850,095.10 5%
14 Lands, Physical Planning &
Mining
51,940,808 4,688,825.30 194,241,600.00 0 0% 246,182,408.00 4,688,825.30 2%
15 Office of Deputy Governor 8,470,000 928,000.00
0 0% 8,470,000.00 928,000.00 11%
16 County Attorneys Office 31,092,171 444,059.50
0 0% 31,092,171.00 444,059.50 1%
Total 5,619,530,098.00 1,015,612,996.1 3,306,329,616.00 0 0 8,925,859,714.00 1,015,612,996.10 11%
16 | P a g e
4.0 DEPARTMENTAL PERFORMANCE REPORTS
4.1 COUNTY ATTORNEY
The total expenditure for the first quarter of FY2018/19 for the department was Kshs. 444,059.50
which translated to an absorption rate of 1 per cent against the budget. The department spent 1 per
cent of the total expenditures on operation and maintenance and 14 per cent on Personnel
emoluments.
Figure 5; County Attorney; Expenditure by Economic Classification
RECURRENT EXPENDITURE
Analysis of the recurrent expenditure shows that the department spent Kshs. 374,459.50 on personnel
emoluments which represents 84 per cent of the total recurrent expenditure and Kshs.69,600.00 on
operations and maintenance expenditure, which is 16 per cent of the total recurrent expenditure for the
first quarter of FY 2018/19.
Table 10;: County Attorney-Summary of Budget and Expenditures
Expenditure Item FY 2018/19 Budget
Estimates
Expenditures As At
30th September 2018
Absorption
Rate
Recurrent Expenditure
Personnel 4,192,171.20 374,459.50 9%
Operations 26,350,000.00 69,600.00 0.26%
Maintenance 550,000.00 - 0%
Sub Total 31,092,171.20 444,059.50 1%
The expenditure of various line items is summarised below:
Table 11; County Attorney- O&M Expenditure per Vote Line
Expenditure item FY 2018/19
Budget
Estimates
Cumulative
Expenditure
Absorption
Rate
Telephone,Telex, Fascimile 100,000.00 50,000.00 50%
Local Daily Subsistence Allowance 1,000,000.00 14,000.00 1%
Catering Services 300,000.00 5,600.00 2%
Internet Connections 30,000.00 - 0%
Personnel 84%
Operations and maintenance
16%
17 | P a g e
Travel Costs (airlines, bus railway) 500,000.00 - 0%
Publishing and printing Services 200,000.00 - 0%
Subscription to Newspapers 50,000.00 - 0%
Advertising and Publicity 150,000.00 - 0%
General Office Supplies (Papers, pencils, forms) 250,000.00 - 0%
Supplies and Accessories for Computers and Printers 100,000.00 - 0%
Sanitary and Cleaning Materials 20,000.00 - 0%
Refined Fuels, Oils and Lubricants 500,000.00 - 0%
Membership fees, Dues and Subscriptions 150,000.00 - 0%
Legal Dues/Fees, Arbitration / opinion 22,500,000.00 - 0%
Contracted professional Services 500,000.00 - 0%
Purchase of office furniture 200,000.00 - 0%
Purchase of Computers and IT equipment 300,000.00 - 0%
Maintenance of Office Furniture and Equipment 50,000.00 - 0%
TOTAL 26,900,000 69,600
Analysis of expenditure by votes shows that Telephone, Telex, Fascimile vote had the highest
expenditure of Kshs. 50,000.00 while Catering Services had the least expenditure of kshs.5,600.00.
4.2 COUNTY PUBLIC SERVICE BOARD
The total expenditure for the first quarter of FY2018/19 for the CPSB was Kshs.8,140,983.00 which
translated to an absorption rate of 11 per cent against the budget. The Board spent 14 per cent of the
total expenditures on operation and maintenance and 12 per cent on personnel emoluments.
Figure 6; CPSB-Expenditures by Economic Classification
RECURRENT EXPENDITURE
Analysis of the recurrent expenditure shows that the Board spent Kshs. 3,787,605.00 on personnel
emoluments, which represents 47 per cent of the total recurrent expenditure and Kshs. 4,353,378.00 on
operations and maintenance expenditure, which is 53 per cent of the total recurrent expenditure for the
first quarter of FY 2018/19.
Table 12; CPSB-Summary of Budget and Expenditures
Operations53%
Maintenance1%
Personnel 46%
18 | P a g e
Expenditure Item FY 2018/19
Budget Estimates
Cumulative Expenditure
As At 30th Sept 2018
Absorption
Rate
Recurrent Expenditure
Operations 27,093,800 4,284,501 16%
Maintenance 3,010,000 68,877 2%
Sub Total 30,103,800 4,353,378 14%
Personnel 32,636,876 3,787,605 12%
Total Recurrent 62,740,676 8,140,983 13%
Development Expenditure
Capital Expenditure 10,000,000 0%
Total Budget 72,740,676 8,140,983 11%
Analysis of expenditure by votes shows that Daily Subsistence Allowance vote had the highest
expenditure of Kshs. 2,470,700.00 while Courier & Postal Services had the least expenditure of
Kshs.1,100.00.
The expenditure of various line items is summarised below
Table 13; CPSB-O&M Expenditures per Vote Line
Expenditure Item FY 2018/19 Budget
Estimates
Expenditures As At
30th September 2018
Absorptio
n Rate
Local Daily Subsistence Allowance 5,000,000.00 2,470,700.00 49%
Refined Fuels & Lubricants 1,100,000.00 436,600.00 40%
Human resource reforms 2,500,000.00 424,200.00 17%
Payment of Rent-Non Residential 1,000,000.00 277,725.00 28%
Catering Services(Receptions,
Accommodation,drinks
1,500,000.00 160,810.00 11%
Contracted Guards and Cleaning Services 500,000.00 148,944.00 30%
Advertising, Awareness & Publicity
Campaigns
1,000,000.00 131,544.00 13%
Local Travel Costs 1,000,000.00 75,600.00 8%
Telephone, Telex, Fascimile and Mobile
Phone Services
250,000.00 67,558.85 27%
Contracted Professional Services 1,500,000.00 41,000.00 3%
Water and Sewarage 300,000.00 35,329.00 12%
Maintenance of Computers, Software and
Networks
304,000.00 34,800.00 11%
Maintenance Motor Vehicles 1,100,000.00 34,076.75 3%
Contracted Technical Services 400,000.00 5,300.00 1%
Electricity 200,000.00 3,600.00 2%
Office and General Supplies 300,000.00 3,120.00 1%
Sanitary and Cleaning Materials 200,000.00 1,370.00 1%
Courier & Postal Services 50,000.00 1,100.00 2%
Internet Connections 400,000.00 - 0%
Foreign Travel Costs 700,000.00 - 0%
Foreign Daily subsistence allowance 3,300,000.00 - 0%
Publishing & printing Services 600,000.00 - 0%
19 | P a g e
Expenditure Item FY 2018/19 Budget
Estimates
Expenditures As At
30th September 2018
Absorptio
n Rate
Subscription to Newspapers, Magazines and
Periodicals
33,800.00 - 0%
Training Expenses 3,300,000.00 - 0%
Insurance Costs 600,000.00
0%
General office Supplies-stationery 500,000.00 - 0%
Supplies and accessories for Computers 500,000.00 - 0%
Membership fees, Dues & Subscriptions 360,000.00
0%
Maintenance of Office Furniture and
Equipments
136,000.00 - 0%
Maintenance of Buildings and Stations-
Non-residential.
470,000.00 - 0%
Purchase of Office Furniture and Fittings 500,000.00 - 0%
Purchase of other Office Equipment 500,000.00 - 0%
30,103,800 4,353,377.6
Development Expenditure
The department had no expenditure on development projects for the first quarter for FY 2018/19.
Table 14; County Public Service Board
Expenditure Item FY 2018/19
Budget
Estimates
Cumulative
Expenditure As
At 30th Sept
2018
Absorption
Rate
Project
Status
Construction Of Office Block 10,000,000 0 0%
Not
Started
Total Development Budget 10,000,000 0 0%
4.3 DEPARTMENT OF LANDS, MINING, PHYSICAL PLANNING AND URBAN
DEVELOPMENT
The total expenditure for the first quarter of the FY 2018/19 was Kshs 4,688,825.30, which translated
to an absorption rate of 2per cent against the approved budget.All the monies were spent on recurrent
expenditure.The department spent 57per cent on Personnel emoluments and 43per cent on operations
and maintenance.
20 | P a g e
Figure 7; Lands Department; Expenditure by Economic Classification
RECURRENT EXPENDITURE
Analysis of the recurrent expenditure of Kshs 4,688,825.30 shows that the department spent Kshs
2,672,045.30 on personnel emoluments, which represents 57 per cent of the total recurrent expenditure
and Kshs 2,016,780.00 on operations, which represents 43 percent of the total recurrent expenditure in
the first quarter of FY2018/19. The absorption rate of the reccurrent expenditure was 9 per cent.
Table 15; Lands Department; Summary of Budget and Expenditures
Expenditure Item FY 2018/19 Approved
Estimates
Expenditures As At 30th
September 2018
Absorption
Rate
Operations 19,874,713.54 2,016,780.00 10%
Maintenance 6,500,000.00 - 0%
Sub Total 26,374,713.54 2,016,780.00 8%
Personnel 25,566,094.50 2,672,045.30 10%
Total Recurrent 51,940,808.04 4,688,825.30 9%
Development Expenditure
Capital Expenditure 194,241,600.00 - 0%
Total 246,182,408.04 4,688,825.30 2%
Analysis of expenditure by votes shows that Domestic Daily Subsistence Allowance vote had the
highest expenditure of Kshs 1,097,745.00 while membership fees had the least expenditure of kshs
5,000.00
Table 16; Lands Department; O&M Expenditure per Vote Line
Expenditure Item FY 2018/19
Approved Estimates
Expenditures As At
30th September 2018
Absorption
Rate
Local Daily Subsistence
Allowance
3,824,713.54 1,097,745.00 29%
Foreign Travel Costs 1,000,000.00 313,761.00 31%
Fuels, Oils & Lubricants 2,500,000.00 310,000.00 12%
Domestic Travel Costs 900,000.00 134,424.00 15%
Hospitality-Catering Services
Accommodatin,Gifts & Drinks
1,500,000.00 107,400.00 7%
Other Operating expenses-wages
and stipend
400,000.00 30,000.00 8%
Operations and Maintenace
43%Personnel
emoluments57%
21 | P a g e
Expenditure Item FY 2018/19
Approved Estimates
Expenditures As At
30th September 2018
Absorption
Rate
Office & General Supplies-
stationery
900,000.00 18,450.00 2%
Membership fees 150,000.00 5,000.00 3%
Communication-Telephone 100,000.00 - 0%
Communication-Courier & Postal
Services
50,000.00 - 0%
Foreign Daily subsistence
allowance
700,000.00 - 0%
Publishing & printing Services 200,000.00 - 0%
Subscription to Newspapers 50,000.00 - 0%
Advertising & Publicity 1,000,000.00 - 0%
Training Expenses 1,000,000.00 - 0%
office & General Supplies-
Computer Accessories
100,000.00 - 0%
Policy formulation
Survey,Mining & Physical
Planning
1,500,000.00 - 0%
Public Participation 1,000,000.00 - 0%
Establish departmental
commitees:Lands Application
Processing Committee &
Aartisanal Minning Committee
3,000,000.00 - 0%
Purchase of Motor vehicle 5,000,000.00 - 0%
Maintenance of Computers,
Software
50,000.00 - 0%
Maintenance of Plant machinery
and equipment
150,000.00 - 0%
Purchase of office equipment 500,000.00 - 0%
Purchase of computers 300,000.00 - 0%
Purchase of office furniture 500,000.00 - 0%
DEVELOPMENT EXPENDITURE
The department has a total Development Budgeted of Kshs 194,241,600. There were no expenditures
incurred on development in the first Quarter of budget implementation.
Table 17; Lands Department; Development Budget, Expenditures and Project Status
Ward Project Description FY 2018/19
Approved
Estimates
Expendit
ures as at
30th
Septembe
r 2018
Absp
orpti
on
Project
status
HQ Partnership with NLC on County Land
Issues
1,000,000.00 0 0% Ongoing
HQ GIS Lab 1,000,000.00 0 0% Ongoing
HQ Land Information Management System -
Digitisation
5,000,000.00 0 0% Not
Started
HQ IDA (World Bank) credit: Kenya Urban
Support Project(KUSP)
136,261,600.00 0 0% Not
Started
22 | P a g e
Ward Project Description FY 2018/19
Approved
Estimates
Expendit
ures as at
30th
Septembe
r 2018
Absp
orpti
on
Project
status
All
subcounties
Urban Infrastructure Development -
(Kshs 2,500,000 Planning of one town and
Market infrastructure per sub county)
4,600,000.00 0 0% Not
Started
HQ Mining Mapping & development 1,900,000.00 0 0% Not
Started
HQ Purchase of land 20,000,000.00 0 0% Not
Started
HQ Town/markets Survey & mapping 7,500,000.00 0 0% Ongoing
All wards Title deeds 3,990,000.00 0 0% Ongoing
Kee Purchase of land for kithuni Dispensary 1,000,000.00 0 0% Not
Started
HQ Urban Planning - (Valuation rolls ) 1,000,000.00 0 0% Ongoing
HQ Estate Administration & Support to
Adjudication
3,990,000.00 0 0% Ongoing
Mtito Andei EPZ land Mtito Andei 5,000,000.00 0 0% Not
Started
Emali/Mulala Survey of private land, public lands and
roads
2,000,000.00 0 0% Not
Started
Total 194,241,600 0 0%
4.4 OFFICE OF THE GOVERNOR
The total expenditure for the first quarter of the FY 2018/19 for the department was Kshs 20,605,435.90
which translated to an absorption rate of 13 % against the total departmental budget.
The department spent 56 per cent on Personnel emoluments and 44per cent of the total expenditure on
Operations.
Figure 8; Office of the Governor; Expenditure by Economic Classification
RECURRENT EXPENDITURE
OPERATIONS44%
MAINTENANCE0%
PERSONNEL 56%
23 | P a g e
Analysis of the recurrent expenditure shows that the department spent Kshs 11,464,208.00 on personnel
emoluments, which represent 56 per cent of the total recurrent expenditure, Kshs. 9,141,227.90 on
operation and maintenance that represents 44 per cent of the total recurrent expenditure for the first
quarter of the FY 2018/19.
Table 18; Office of the Governor; Summary of Budget and Expenditures
Expenditure Item FY 2018/19 Approved
Estimates
Expenditures As At
30th September 2018
Absorption
Rate
Recurrent Expenditure
Operations 83,395,700.00 9,027,727.90 11%
Maintenance 2,350,000.00 113,500.00 5%
Sub Total 85,745,700.00 9,141,227.90 11%
Personnel 76,633,219.85 11,464,208.00 15%
Total Recurrent Budget 162,378,919.85 20,605,435.90 13%
Development Expenditure
Capital Expenditure -
Total Budget 162,378,919.85 20,605,435.90 13%
Analysis of expenditure by votes shows that Reintegration support programme vote had the highest
expenditure of Kshs 1,270,000.00 while General Office Supplies-Stationery had the least expenditure
of Kshs 54,750.00.
Table 19; Office of the Governor; O&M Expenditure per Vote Line
Expenditure Item FY 2018/19
Approved
Estimates
Expenditures as
at30th September
2018
Absorption
Rate
Reintegration support
programme
2,000,000.00 1,270,000.00 64%
Local Daily Subsistence
Allowance
7,500,000.00 1,181,649.00 16%
Refined Fuels & Lubricants 8,000,000.00 1,000,000.00 13%
Catering Services (Receptions,
Accommodation,drinks)
2,000,000.00 908,382.90 45%
Media Outreach 2,000,000.00 750,470.00 38%
Hospitality supplies 2,000,000.00 657,900.00 33%
Participatory Development &
Community Outreach
2,000,000.00 600,000.00 30%
Governance Liaison 1,000,000.00 486,156.00 49%
Foreign Travel Costs 1,000,000.00 327,120.00 33%
Local Travel Costs 3,000,000.00 318,874.00 11%
Community Events & Field
Activities
3,500,000.00 300,000.00 9%
Monitoring and evaluation 3,000,000.00 298,250.00 10%
Foreign Daily subsistence
allowance
2,700,000.00 182,052.00 7%
Training Expenses 1,000,000.00 131,124.00 13%
Water and Sewarage 250,000.00 125,000.00 50%
Purchase of Computers 500,000.00 113,500.00 23%
Intergovernmental relations- 10,000,000.00 105,000.00 1%
24 | P a g e
Expenditure Item FY 2018/19
Approved
Estimates
Expenditures as
at30th September
2018
Absorption
Rate
Telephone, Telex, Fascimile and
Mobile Phone Services
200,000.00 100,000.00 50%
Security Operations 1,000,000.00 100,000.00 10%
Governors residence expenses 1,000,000.00 71,400.00 7%
Supplies and Accessories for
Computers
500,000.00 59,600.00 12%
General Office Supplies-
Stationery
1,500,000.00 54,750.00 4%
Purchase of utility vehicle 21,000,000.00 - 0%
Electricity 25,700.00 - 0%
Internet Connections 20,000.00 - 0%
Courier & Postal Services 150,000.00 - 0%
Publishing & printing Services 500,000.00 - 0%
Subscription to Newspapers,
Magazines and Periodicals
200,000.00 - 0%
Advertising, Awareness &
Publicity Campaigns
1,000,000.00 - 0%
Hire of Equipment, Plant &
Machinery
200,000.00 - 0%
National Celebrations 500,000.00 - 0%
Supplies for Broadcasting and
Information Services
1,000,000.00 - 0%
Sanitary and Cleaning Materials 1,000,000.00 - 0%
Membership fees 150,000.00 - 0%
Contracted professional Services 500,000.00 - 0%
Contracted Technical Services 500,000.00 - 0%
County Policing Authority 500,000.00 - 0%
Public Contracting & ISO
certification
1,000,000.00 - 0%
Maintenance of Office Furniture 200,000.00 - 0%
Purchase of Furniture &
Equipments
1,500,000.00 - 0%
Maintenance of Computers,
Software
150,000.00 - 0%
4.5 OFFICE OF THE DEPUTY GOVERNOR
The total expenditure for the first quarter FY 2018/19 for the department was Kshs 928,000.00, which
translated to an absorption rate of 11per cent against the budget.
RECURRENT EXPENDITURE
Analysis of the recurrent expenditure shows that the department spent Kshs. 928,000.00 on operations
expenditure, which is 100 Per cent of the total recurrent expenditure for the FY 2018/19.
Table 20; Office of Deputy Governor; Summary of Budget and Expenditures
25 | P a g e
Expenditure Item FY 2018/19 Budget
Estimates
Expenditures As At
30th September 2018
Absorption Rate
Recurrent Expenditure
Operations 8,450,000.00 928,000.00 11%
Maintenance - -
Sub Total 8,450,000.00 928,000.00 11%
Personnel -
Total Recurrent Budget 8,450,000.00 928,000.00 11%
Development Expenditure -
Capital Expenditure -
Total Budget 8,450,000.00 928,000.00 11%
Analysis of expenditure by votes shows that Local Daily Subsistence Allowance vote had the highest
expenditure of kshs 477,000.00 while Subscriptions to Newspapers, Magazines and Periodicals had the
least expenditure of Kshs 20,000.00
Table 21; Office of the Deputy Governor; O&M Expenditure per Vote Line
Expenditure Item FY 2018/19
Approved
Estimates
Expenditures As At
30th September
2018
Absorption Rate
Local Daily Subsistence Allowance 2,000,000.00 477,000.00 24%
Hospitality supplies 500,000.00 150,000.00 30%
Catering Services (Receptions,
Accommodation,drinks
500,000.00 106,000.00 21%
Community Outreach 750,000.00 100,000.00 13%
Telephone, Telex, Fascimile and
Mobile Phone Services
150,000.00 75,000.00 50%
Subscription to Newspapers,
Magazines and Periodicals
50,000.00 20,000.00 40%
Internet Connections 100,000.00 - 0%
Courier & Postal Services 50,000.00 - 0%
Local Travel Costs 1,000,000.00 - 0%
Foreign Travel Costs 750,000.00 - 0%
Foreign subsistence allowance 1,000,000.00 - 0%
Publishing & printing Services 200,000.00 - 0%
General Office Supplies-Stationery 50,000.00 - 0%
Supplies and Accessories for
Computers
50,000.00 - 0%
Sanitary and Cleaning Materials 100,000.00 - 0%
Refined Fuels & Lubricants 1,200,000.00 - 0%
4.6 DEPARTMENT OF TRADE, INDUSTRY, TOURISM AND COOPERATIVES
The total expenditure for the FY 2018/19 first quarter was Kshs 9,686,578.80, which translated to an
absorption rate of 7per cent against the budget. All the monies were spent on recurrent budget. The
department spent 87per cent of the total expenditure on Personnel emoluments and 13per cent on
Operation and maintenance.
26 | P a g e
Figure 9; Trade, Industry, Tourism & Cooperatives; Expenditure by Economic Classification
RECURRENT EXPENDITURE
Analysis of the recurrent expenditure of Kshs 9,686,578.80 shows that the department spent Kshs
8,456,882.80 on personnel emoluments which represents 87 per cent of the total recurrent expenditure
and Kshs. 1,229,696.00 on operations and maintenance expenditure which is 13per cent of the total
recurrent expenditure for the FY 2018/19 first quarter.
Table 22; Trade Department; Summary of Budget and Expenditures
Expenditure Item FY 2018/19 Budget
Estimates
Expenditure As At
30th September 2018
Absorption Rate
Recurrent Expenditure
Operations 14,038,078.00 1,229,696.00 9%
Maintenance 1,000,000.00 - 0%
Sub Total 15,038,078.00 1,229,696.00 8%
Personnel 33,446,500.50 8,456,882.80 25%
Total Recurrent 48,484,578.50 9,686,578.80 20%
Development Expenditure
Capital Expenditure 88,000,000.00 - 0%
Total 136,484,578.50 9,686,578.80 7%
Analysis of expenditure by votes shows that domestic daily subsistence allowance had the highest
expenditure of kshs 542,430.00 while electricity utilitiy had the least expenditure of kshs 9,407.00. The
vote on communication telephone, telex, facsimile & mobile phone services had the highest absorption
rate at 22per cent followed closely by domestic daily subsistence allowance at 21per cent while
hospitality-catering services and utilites-electricity had the least at 2per cent each. Other vote items had
less than 20% absorption rates with a majority recoring zero percent absorption rate meaning that they
did not incur any expenditure in the first quarter of FY 2018/19.
Table 23; Trade Department; O&M Expenditures per Vote Line
Expenditure Item FY 2018/19
Budget Estimates
Expenditure As At 30th
September 2018
Absorptio
n Rate
Local Daily Subsistence Allowance 2,559,927.00 542,430.00 21%
Operations and maintenance
13%
Personnel emoluments
87%
27 | P a g e
Expenditure Item FY 2018/19
Budget Estimates
Expenditure As At 30th
September 2018
Absorptio
n Rate
Fuels, Oils & Lubricants 2,000,000.00 300,000.00 15%
Contracted Guards 1,700,000.00 270,000.00 16%
Communication-Telephone,Telex,Facsimile
& Mobile phone Services
300,000.00 66,359.00 22%
Hospitality-Catering Services 1,000,000.00 21,500.00 2%
Office & General Supplies-Sanitary 200,000.00 20,000.00 10%
Utiliites-Electricity 500,000.00 9,407.00 2%
Private sector engagements 1,000,000.00 - 0%
Utilities-Water and Sewarage 200,000.00 - 0%
Internet Connections 100,000.00 - 0%
Courier & Postal Services 20,000.00 - 0%
Domestic Travel Costs 1,000,000.00 - 0%
Foreign Travel Costs 500,000.00 - 0%
Foreign Daily subsistence allowance 500,000.00 - 0%
Publishing & printing Services 100,000.00 - 0%
Subscription to Newspapers 50,000.00 - 0%
Advertising & Publicity 300,000.00 - 0%
Training Expenses 1,000,000.00 - 0%
Office & General Supplies-stationery 408,151.00 - 0%
office & General Supplies-Computer
Accessories
400,000.00 - 0%
Casual Labour –Others 200,000.00 - 0%
Maintenance of Office Furniture &
Equipment
100,000.00 - 0%
Maintenance of plant,machinery and
equipment
100,000.00 - 0%
Purchase of office furniture & Equipments 400,000.00 - 0%
Purchase of Computers, Printers 400,000.00 - 0%
DEVELOPMENT EXPENDITURE
The department had budgeted kshs 88,000,000.00 for capital development expenditure. However, no
expenditures has been incurred in the first quarter of Budget Implementation for FY 2018/19.
Table 24; Trade Department; Development Budget, Expenditures and Project Status
HQ/W
ARD
DEVELOPMENT
EXPENDITURE
FY 2018/19
Budget
Expendit
ures as
at 30th
Septemb
er 2018
Absporp
tion
Project
status
HQ Trade development and promotion
- including establishment of a
special economic zone
5,600,000.00 0 0% Not
started
28 | P a g e
HQ/W
ARD
DEVELOPMENT
EXPENDITURE
FY 2018/19
Budget
Expendit
ures as
at 30th
Septemb
er 2018
Absporp
tion
Project
status
HQ Development of Makueni ASK
Show
10,000,000.00 0 0% Ongoing
HQ Development of a marketing Portal 1,000,000.00 0 0% Not
started
HQ Consumer Protection 1,000,000.00 0 0% Ongoing
HQ ENE Microfinance 1,500,000.00 0 0% Ongoing
HQ Tourism Promotion 10,000,000.00 0 0% Ongoing
HQ Operationalisation of Tannery 9,000,000.00 0 0% Ongoing
HQ Construction of Abbatior 13,000,000.00 0 0% Ongoing
HQ Co-operative development and
management
15,000,000.00 0 0% Ongoing
Kathon
zweni
Kathonzweni stock yard 500,000.00 0 0% Ongoing
Mason
galeni
Ulilinzi Mkt Livestock yard 3,300,000.00 0 0% Ongoing
Kikum
bulyu
South
Completion of Kyanginywa Market
shed
4,000,000.00 0 0% Ongoing
Kalaw
a
Completion of Kalawa stock yard 1,600,000.00 0 0% Ongoing
Kee Kee - Construction of 3 market
sheds (Ikalyoni, Kitandi, Mutulani,
Kee, Kasunguni)
2,000,000.00 0 0% Ongoing
Kiimak
iu/Kala
nzoni
Construction of Maindioni (mola)
livestock yard
3,500,000.00 0 0% Not
started
Wote/
Nziu
Phase 2Wote-Jua kali sheds at
Wote
2,000,000.00 0 0% Not
started
Kiima
Kiu
/Kalan
zoni
Phase 2 Construction of Malili
open air market and buspark
5,000,000.00 0 0% Not
started
TOTAL 88,000,000.00
4.7 DEPARTMENT OF GENDER, YOUTH & SOCIAL SERVICES
The total expenditure for the the first quarter of FY 2018/19 was Kshs 7,850,095.10 which translated
to an absorption rate of 5 per cent against the total departmental budget. All the expenditures were on
recurrent recurrent budget.
The department spent 7,560,332.80 (96 per cent) of the total expenditures on personnel emoluments
and Kshs 289,762.30 (4 per cent) on operation and maintenance.
29 | P a g e
Figure 10; Department of Gender- Expenditure by Economic Classification
RECURRENT EXPENDITURE
Analysis of the recurrent expenditure of Kshs 7,850,095.10 shows that the department spent Kshs
7,560,332.80 on personnel emoluments, which represents 96per cent of the total recurrent expenditure
and Kshs. 289,762.30 on operations expenditure, which is 4per cent of the total recurrent expenditure
for the FY 2018/19.
Table 25;: Gender Department; Summary of Budget and Expenditures
Expenditure Item FY 2018/19 Budget
Estimates
Expenditures as at
30th September 2018
Absorption Rate
(Per cent)
Recurrent Expenditure
Operations 19,455,000.00 289,762.30 1%
Maintenance 6,550,000.00 - 0%
Sub Total 26,005,000.00 289,762.30 1%
Personnel 47,033,789.40 7,560,332.80 16%
Total Recurrent 73,038,789.40 7,850,095.10 11%
Development Expenditure
Capital Expenditure 88,000,000.00 - 0%
TOTAL BUDGET 161,038,789.40 7,850,095.10 5%
Analysis of expenditure by votes shows that domestic daily subsistence allowance vote had the highest
expenditure of Kshs 197,400.00 with 10 per cent absorption rate while telephone, telex, facsimile &
mobile phone services had the least expenditure of Kshs 92,362.30 with absorption rate of 46 per cent.
Operations and Maintenance
4%
Personnel Emoluments
96%
30 | P a g e
Table 26; Gender Department-O&M Expenditures per Vote Line
Expenditure Item FY 2018/19
Budget Estimates
Expenditures As At
30th Sepptember 2018
Absorption
Rate
Local Daily Subsistence Allowance 2,000,000.00 197,400.00 10%
Telephone,Telex,Facsimile & mobile
phone services
200,000.00 92,362.30 46%
Courier & Postal Services 5,000.00 - 0%
Domestic Travel Costs 1,000,000.00 - 0%
Foreign Travel Costs 500,000.00 - 0%
Foreign Daily subsistence allowance 700,000.00 - 0%
Publishing & printing Services 500,000.00 - 0%
Subscription to Newspapers,Magazine &
Periodicals
50,000.00 - 0%
Advertising,Publicity Campaigns &
Awareness
500,000.00 - 0%
Training Expenses 2,000,000.00 - 0%
National Celebrations 1,000,000.00 - 0%
Hospitality-Catering Services 1,500,000.00 - 0%
Sports Equipment & Materials 1,000,000.00 - 0%
Office & General Supplies-stationery 500,000.00 - 0%
office & General Supplies 500,000.00 - 0%
Computer &Computer Accessories 500,000.00 - 0%
Office & General Supplies-Sanitary 50,000.00 - 0%
Refined Fuels, Oils & Lubricants 2,000,000.00 - 0%
Membership Fees, Dues and
Subscriptions to Professional Bodies
50,000.00 - 0%
Contracted professional Services 300,000.00 - 0%
Contracted Technical Services 300,000.00 - 0%
Contracted security services 300,000.00 - 0%
Policy formulation 500,000.00 - 0%
AGPO Training 1,000,000.00 - 0%
Sub County Office Operating Expenses 2,500,000.00 - 0%
Maintenance of buidlings-non residential 100,000.00 - 0%
Routine Maitenance - Other Assets 50,000.00 - 0%
Maintenance of Office Furniture 50,000.00 - 0%
Purchase of office furniture 300,000.00 - 0%
Sanitary towels 6,000,000.00 - 0%
Mantainance of Computers, Softwares
and Networks
50,000.00 - 0%
Develoment Expenditure
The department has a development budget of 88,000,000 for FY 2018/19. There were no expenditures
recorded for development budget. The development budget implementation report is as follows;
Table 27: Development Budget, Expenditures and Project Status
31 | P a g e
Ward Expenditure Item FY 2018/19
Budget
Estimates
Expenditures
as at 30th
September
2018
Absorption Project
status
All wards Makueni Youth service - Youth
Economic Empowerment strategy
50,000,000.00 0 0% Not
started
All wards Men and women
empowerment/gender
mainstreaming
5,000,000.00 0 0% Not
started
All wards Mentorship Programme 4,000,000.00 0 0% Not
started
kithungo/kitundu Levelling of Ngai play ground 4,000,000.00 0 0% Not
started
Kilungu Leveling of ground, construction
of PWD class room at kalongo
primary and a toilet,
3,500,000.00 0 0% Not
started
All wards Arts & culture & Music 3,000,000.00 0 0% Not
started
All wards Support to OVCs 2,000,000.00 0 0% Not
started
All wards Empowerment of persons with
Disabilities (PWDs)
2,000,000.00 0 0% Not
started
All wards Mau Mau Support 2,000,000.00 0 0% Not
started
All wards Sports Development and mgt 10,000,000.00 0 0% Not
started
Emali/Mulala Establishment of Emali
rehabilitation center
1,500,000.00 0 0% Not
started
All wards Elderly Support Programme 1,000,000.00 0 0% Not
started
88,000,000.00
4.8 COUNTY SECRETARY
The total expenditure for the first quarter of FY 2018/19 for the department was Kshs.48,663,043.00
which translated to an absorption rate of 17 per cent against the budget of kshs. 291,733,697. The
department spent 91 per cent of the total expenditures on Personnel emoluments and 9 per cent on
Operations and maintenance.
Figure 11; County Secretary- Expenditure by Economic Classification
Operations and Maintenance
9%
Personnel emoluments91%
32 | P a g e
Recurrent Expenditure
Analysis of the recurrent expenditure shows that the department spent Kshs. 44,105,685.20 on
personnel emoluments which represents 91 per cent of the total recurrent expenditure and Kshs.
4,557,358 on operations and maintenance expenditure which is 9 per cent of the total recurrent
expenditure for the first quarter of FY 2018/19.
Table 28; County Secretary- Summary of Budget & Expenditures
Expenditure Item FY 2018/19 Budget
Estimates
Expenditure as
at 30th september
2018
Absorption
Rate
Recurrent Expenditure
Operations 195,900,000.00 4,557,357.75 2%
Maintenance 5,630,500.00 - 0%
Sub Total 201,530,500.00 4,557,357.75 2%
Personnel 90,203,196.76 44,105,685.20 49%
TOTAL 291,733,696.76 48,663,042.95 17%
Analysis of expenditure by votes shows that Perfomance Contracting vote had the highest expenditure
of Kshs.1,497,000 while Courier & postal Services had the least expenditure of Kshs.15,000.
Table 29; County Secretary; O&M expenditures per Vote Line
Expenditure Item FY 2018/19
Budget Estimates
Expenditure as at
30th september 2018
Absorption
Rate
Perfomance Contracting 3,000,000.00 1,497,000.00 50%
Contracted cleaning sercices 2,500,000.00 934,000.00 37%
Daily Subsistence Allowance 2,500,000.00 681,940.00 27%
Catering Services(Receptions,
Accommodation,drinks
1,500,000.00 490,770.00 33%
Development of HR policies and
sensitization of Service Regulations to
employees
2,000,000.00 252,700.00 13%
Advertising, Awareness & Publicity
Campaigns
1,000,000.00 177,480.00 18%
Staff welfare 1,000,000.00 164,800.00 16%
Telephone, Telex, Fascimile and Mobile
Phone Services
300,000.00 145,667.75 49%
Travel Costs 2,000,000.00 83,000.00 4%
General office Supplies-stationery 1,000,000.00 55,000.00 6%
Water and Sewarage 200,000.00 35,000.00 18%
Office and General Supplies 1,000,000.00 25,000.00 3%
Courier & postal Services 100,000.00 15,000.00 15%
Purchase of utility vehicle 8,000,000.00 - 0%
Electricity 500,000.00 - 0%
Travel Costs 500,000.00 - 0%
Daily subsistence allowance 1,500,000.00 - 0%
33 | P a g e
Expenditure Item FY 2018/19
Budget Estimates
Expenditure as at
30th september 2018
Absorption
Rate
Publishing & printing Services 1,000,000.00 - 0%
Subscription to Newspapers, Magazines and
Periodicals
100,000.00 - 0%
Payment of Rent-Non-Residential 200,000.00 - 0%
Training Expenses 1,000,000.00 - 0%
Medical Insurance 130,000,000.00 - 0%
Supplies and accessories for Computers 500,000.00 - 0%
Refined Fuels & Lubricants 2,000,000.00 - 0%
Contracted professional Services 1,000,000.00 - 0%
Contracted Technical Services 1,000,000.00 - 0%
Pre-feasibility, feasibility and appraisals 1,000,000.00 - 0%
Membership subscription to professional
bodies
500,000.00 - 0%
Office of Ombudsman 3,000,000.00 - 0%
County Service Delivery Unit 25,000,000.00 - 0%
Annual year staff conference 1,000,000.00 - 0%
Maintenance of Office Furniture 30,500.00 - 0%
Maintenance-Buildings-Non Residential 100,000.00 - 0%
Purchase of computers 500,000.00 - 0%
Purchase of Furniture & Equipments 5,000,000.00 - 0%
4.9 DEPARTMENT OF FINANCE AND SOCIO ECONOMIC PLANNING.
The total expenditure for the first quarter of FY 2018/19 was Kshs 111,103,295.00 which translated
to an absorption rate of 10per cent against the budget. All the expenditure were on recurrent. The
department spent 89per cent of the total expenditures on Personnel emoluments and 11per cent on
Operation and maintenance
Figure 12; Finance Department; Expenditure by Economic Classification
Operations and Maintenance
11%
Personnel emoluments
89%
34 | P a g e
Recurrent Expenditure
Analysis of the recurrent expenditure of Kshs 111,103,295.00 shows that the department spent Kshs
98,678,457.00 on personnel emoluments, which represents 89 per cent of the total recurrent expenditure
and Kshs. 12,424,838.00 on operations and maintenance expenditure which is 11 per cent of the total
recurrent expenditure for the FY 2018/19.
Table 30; Finance Department; Summary of Budget and Expenditures;
Expenditure Item FY 2018/19 Budget
Estimates
Expenditure As At
30th September 2018
Absorrption
Rate
Recurrent Expenditure
Operations 148,917,051.00 12,059,438.00 8%
Maintenance 108,800,000.00 365,400.00 0%
Sub Total 257,717,051.00 12,424,838.00 5%
Personnel 204,783,773.11 98,678,457.00 48%
Total Recurrent Budget 462,500,824.11 111,103,295.00 24%
Development Expenditure
Capital Expenditure 680,326,286.00 - 0%
Total Budget 1,142,827,110.11 111,103,295.00 10%
Analysis of expenditure by votes shows that Other Operating Expenses - Revenue enforcement vote
had the highest expenditure of kshs 2,012,424.00 while Water and Sewarage vote had the least
expenditure of kshs 24,000.
Table 31; Finance Department; O&M Expenditure per Vote Line
Expenditure Item FY 2018/19
Budget
Estimates
Expenditure As At
30th September
2018
Absorrption
Rate
Other Operating Expenses - Revenue
enforcement
4,000,000.00 2,012,424.00 50%
Daily Subsistence Allowance 4,500,000.00 1,389,648.00 31%
Prefeasibility & Feasibility studies 3,000,000.00 1,380,400.00 46%
Budgeting, CFSP, PER,SWGR,CBROP &
Budget Participation
30,031,308.00 1,333,846.00 4%
Other Operating Expenses-CBEF 5,000,000.00 1,107,600.00 22%
Training Expenses 3,000,000.00 846,200.00 28%
Catering Services(Receptions,
Accommodation,drinks)
3,000,000.00 814,100.00 27%
Financial management reporting and
dissemination
3,500,000.00 760,516.00 22%
Telephone, Telex, Fascimile and Mobile Phone
Services
1,000,000.00 500,000.00 50%
Supply chain management & E procurement 2,500,000.00 365,400.00 15%
Travel Costs 700,000.00 350,000.00 50%
35 | P a g e
Expenditure Item FY 2018/19
Budget
Estimates
Expenditure As At
30th September
2018
Absorrption
Rate
Refined Fuels & Lubricants 3,000,000.00 300,000.00 10%
Other Operating Expenses - ADP Preparation 2,000,000.00 261,000.00 13%
General office Supplies-stationery 2,500,000.00 184,415.00 7%
Electricity 800,000.00 175,359.00 22%
Preparation of Quarterly implementation reports 1,000,000.00 130,500.00 13%
Other Operating Expenses - CIDP Printing &
dissemination
3,000,000.00 124,000.00 4%
Advertising, Awareness ,Communication &
Publicity Campaigns;
4,000,000.00 122,000.00 3%
Travel Costs 1,300,000.00 106,030.00 8%
Payment of Rent 600,000.00 87,000.00 15%
Devolved county treasuries - cash management 3,000,000.00 50,400.00 2%
Water and Sewarage 300,000.00 24,000.00 8%
Purchase of Utility Vehicle 5,000,000.00 - 0%
Courier & Postal Services 100,000.00 - 0%
Daily subsistence allowance 1,500,000.00 - 0%
Publishing & Printing Services 2,500,000.00 - 0%
Revenue Automation consumables 4,000,000.00 - 0%
Subscription to Newspapers, Magazines and
Periodicals
300,000.00 - 0%
Capacity building on IFMIS 3,000,000.00 - 0%
Supplies and accessories for Computers 1,500,000.00 - 0%
Sanitary and Cleaning Materials 500,000.00 - 0%
Staff Uniform and identification badges 2,000,000.00 - 0%
Specialised Materials - CAPI questionnaire and
server expansion
500,000.00 - 0%
Bank Service Commission & Charges 1,585,743.00 - 0%
Contracted Guards & Cleaning services 1,500,000.00 - 0%
Membership fees 200,000.00 - 0%
Contracted Professional Services- 1,000,000.00 - 0%
Other Operating Expenses - Coordination of
sectoral plans
6,000,000.00 - 0%
Decentralised planning services - revenue
offices
5,000,000.00 - 0%
Finance Bill participation 3,000,000.00 - 0%
Liquor Licensing Authority / Liquor
Committees
6,500,000.00 - 0%
Revenue automation - / Maintenance 8,000,000.00 - 0%
Audit committee 5,000,000.00 - 0%
Policy formulation & consultancy 1,000,000.00 - 0%
Public Expenditure Review - FY 2013/14 -
2017/18
3,000,000.00 - 0%
Planning Indicator tracking 3,000,000.00 - 0%
36 | P a g e
Expenditure Item FY 2018/19
Budget
Estimates
Expenditure As At
30th September
2018
Absorrption
Rate
Statistics - Periodical data, \county statistical
abstract, Indicator tracking,
4,000,000.00 - 0%
Maintenance of Buildings 400,000.00 - 0%
Maintenance of Computers, Software, Networks
& Surveillance Systems
400,000.00 - 0%
Purchase of Office Computers,printers &
photocopiers
1,000,000.00 - 0%
Purchase of office furniture & fittings 2,000,000.00 - 0%
Purchase of office equipments - POS 2,500,000.00 - 0%
Audit Management system 5,000,000.00 - 0%
Fixed Asset management system & Tagging 5,000,000.00 - 0%
Emergency fund 50,000,000.00 - 0%
Car & Mortgage loan Fund- Assembly 20,000,000.00 - 0%
Car & Mortgage loan Fund - Executive 20,000,000.00
0%
TOTAL 257,717,051 12,424,838
Development Expenditures
The Department has a total Development Budget of Kshs 680,326,286.00. However, no development
expenditures were recorded in the first quarter.
Table 32; Finance Department- Development Budget, Expenditures and Project Status
Expenditure Item FY 2018/19
Budget
Estimates
Expenditures
as at 30th
Septmeber
2018
Absorption Project
Status
IDA (World Bank) credit: Kenya
Devolution Support Project (KDSP) "
Level 1 grant"
50,750,604.00 0 0% Not started
IDA (World Bank) credit: Kenya
Devolution Support Project (KDSP) "
Investment grant"
168,575,682.00 0 0% Not started
Ward Disaster response programmes
@10M per ward
300,000,000.00 0 0% Not started
HQ Disaster response programmes 150,000,000.00 0 0% Not started
Purchase of Gensets(sub counties) 1,000,000.00 0 0% Not started
Construction of Document warehouse 10,000,000.00 0 0% Not started
TOTAL 680,326,286.00 0 0%
4.10 DEPARTMENT OF EDUCATION & ICT
The total expenditure for the first quarter of FY 2018/19 was Kshs. 44,202,853.00 which translated to
an absorption rate of 9 per cent against the budget of 501,849,763.00 All the expenditure was on
recurrent budget and there were no expenditure on development budget.
37 | P a g e
Figure 13; Education Department; Expenditure by Economic Classification
Recurrent Expenditure
Analysis of the recurrent expenditure of 44,202,853.00 shows that the department spent Kshs
42,065,658.00 on personnel emoluments which represents 95 per cent of the total recurrent expenditure
and Kshs.2,137,195.00 on operations and maintenance expenditure which is 5 per cent of the total
recurrent expenditure for the first quarter of FY 2018/19.
Table 33; Education Department-Summary of Budget and Expenditures
Expenditure Item FY 2018/19 Budget
Estimates
Cumulative Expenditure
As At 30th Sept 2018
Absorption
Rate
Recurrent Expenditure -
Operations 21,335,000 1,564,904 7%
Maintenance 84,300,000 572,291 1%
Sub Total 105,635,000 2 137 195 2%
Personnel 240,144,763 42,065,658 18%
Total Recurrent 345,779,763 44,202,853 13%
Development Expenditure
Capital Expenditure 156,070,000 - 0%
Totals 501,849,763 44,202,853 9%
The department spent the highest expenditures on Hospitality-Catering Services vote of Kshs 852,170
.00 and the least expenditure of Kshs. 9,477.00 on Medals awards & honours.
Table 34: Education Department; O&M Expenditures per Vote Line
Expenditure Item FY 2018/19
Budget Estimates
Expenditure As
At 30th
September 2018
Absorption
Rate
Hospitality-Catering Services 2,000,000.00 852,170.00 43%
Daily Subsistence Allowance 3,000,000.00 532,520.00 18%
O&M5%
PERSONNEL 95%
CAPITAL EXPENDITURE
0%
38 | P a g e
Expenditure Item FY 2018/19
Budget Estimates
Expenditure As
At 30th
September 2018
Absorption
Rate
Support to Education 5,000,000.00 370,000.00 7%
Scholarships 12,000,000.00 202,291.00 2%
Facilitation of ECDE Officers & teachers 3,000,000.00 56,680.00 2%
Communication-Telephone 200,000.00 46,383.80 23%
Training Expenses 1,000,000.00 41,360.00 4%
Utiliites-Electricity 200,000.00 26,313.40 13%
Medals awards & honours 500,000.00 9,477.00 2%
Utilities-Water and Sewarage 100,000.00 - 0%
Communication-Courier & Postal Services 50,000.00 - 0%
Domestic Travel Costs 2,000,000.00 - 0%
Foreign Travel Costs 500,000.00 - 0%
Foreign Daily subsistence allowance 1,000,000.00 - 0%
Publishing & printing Services 500,000.00 - 0%
Subscription to Newspapers 35,000.00 - 0%
Advertising & Publicity 500,000.00 - 0%
Rent-Non-Residential (C.I.C Centres &
showroom)
700,000.00 - 0%
Office & General Supplies-stationery 1,000,000.00 - 0%
Office & General Supplies-Computer
Accessories
250,000.00 - 0%
Refined fuels, Oils & Lubricants 2,500,000.00 - 0%
Contracted Security guards 1,800,000.00 - 0%
Policy formulation 500,000.00 - 0%
Maintenance - communication equipment 100,000.00 - 0%
Maintenance of Computers, Software 100,000.00 - 0%
Purchase of Office Furniture and
Equipment
500,000.00 - 0%
Purchase of Computers,Printers and other
IT Equipment
500,000.00 - 0%
Bandwidth H/Q 5,000,000.00 - 0%
Webhosting 1,000,000.00 - 0%
Bursaries 25,000,000.00 - 0%
Tusome Computer Nduani 5,100,000.00 - 0%
ECDE Capitation 20,000,000.00 - 0%
CTTI Capitation 8,000,000.00 - 0%
SMS System 2,000,000.00 - 0%
DEVELOPMENT EXPENDITURE
Out of the total Development Budget of Kshs 156,070,000, there were no expenditures recorded for
development budget. The development budget implementation status of the department is as follows;
Table 35; Education department; Development Budget, Expenditures and Project Status
39 | P a g e
Ward Expenditure Item FY 2018/19
Budget
Estimates
Expenditu
res as at
30th
September
2018
Absorptio
n
Status
HQ ICT Infrastructure & Systems
Development
10,000,000.00 0 0% Not started
All wards Conditional Allocation for
Development of Youth Polytechnics
31,570,000.00 0 0% Not started
Mutokwe ECDE centre 150,000.00 0 0% Ongoing Masalani ECDE centre 250,000.00 0 0% Ongoing Kalembwani ECDE centre 500,000.00 0 0% Ongoing
Kalawa Ititu ECDE 500,000.00 0 0% Ongoing Nthilani ECDE 600,000.00 0 0% Ongoing Muundani ECDE centre 1,000,000.00 0 0% Ongoing
Nguumo Construction of wikiamba ecde 3,500,000.00 0 0% Not started Construction of Iviani ECDE 3,500,000.00 0 0% Not started Construction of Mutantheu ECDE 3,500,000.00 0 0% Not started
Kako/Wai
a
Construction of Kiukuni ECDE 3,500,000.00 0 0% Not started
Establishment of 10 - CIC centres in
established county institutions -
CTTIs, Social halls
2,500,000.00 0 0% Not started
Completion of Teacher training
college at Gigiri in Nzeeni - phase
5,000,000.00 0 0% Not started
HQ Phase 2 of Network and Telephone
system at the County HQs Offices
3,000,000.00 0 0% Not started
Emali/Mu
lala
Upgrading of Ngetha CTTI -
construction of administration block,
toilets and water connection
4,500,000.00 0 0% Not started
Ilima Upgrading of Kyangee CTTI-
construction,levelling of
ground,fencing,electricity,administra
tion
block,dormitory,workshop,latrine
and kitchen
4,500,000.00 0 0% Not started
Ilima Construction of kathuluni ECDE
classroom, office and a store
3,500,000.00 0 0% Not started
Ivingoni/
Nzambani
Construction And Equipping Of Iia
Itune ECDE
3,500,000.00 0 0% Not started
Kalawa Construction of
clasroom,office,rain water harvesting
at nduundune ECDE
3,500,000.00 0 0% Not started
Kalawa Construction of class ,toilet and
water harvesting of kamutonye ecde
3,500,000.00 0 0% Not started
Kiimakiu/
Kalanzoni
Construction and equipping of
Malili township ECDE
3,500,000.00 0 0% Not started
Kikumbul
yu North
Construction of ngaikini ECDE 3,500,000.00 0 0% Not started
Kikumbul
yu South
Construction and fencing of Muatini
ECDE
3,500,000.00 0 0% Not started
Kilungu Construction of hostel,toilet and
workshop at kauti CTTI
6,000,000.00 0 0% Not started
40 | P a g e
Ward Expenditure Item FY 2018/19
Budget
Estimates
Expenditu
res as at
30th
September
2018
Absorptio
n
Status
Kilungu Renovation of classrom,
construction of a toilet block at Nduu
ECDE
3,500,000.00 0 0% Not started
Kisau/Kit
eta
Construction Of Workshops And
Equipping At Kakuswi CTTI
3,000,000.00 0 0% Not started
Kisau/Kit
eta
Construction of 2 classrooms And
Equipping Of Kasyelia ECDE
3,500,000.00 0 0% Not started
Kitise/Kit
huki
Completion and equipping of
Matheani ECDE class and toilet
3,500,000.00 0 0% Not started
Mbooni Completion and equipping of Ukala
CTTI (upgrading)
5,000,000.00 0 0% Not started
Mbooni Construction of modern ecde class,
office and store at Kusyethuki ECDE
3,500,000.00 0 0% Not started
Nguu
Masumba
Construction and equipping of
Muusini ECDE
3,500,000.00 0 0% Not started
Thange Construction of ECDE class,office
and toilet at Machinery township
and school feeding programme
3,500,000.00 0 0% Not started
Tulimani Construction of two
classes,office,store,toilets;provision
of sports equipment at Muketani
ECDE
3,500,000.00 0 0% Not started
Ukia Upgrading of ukia CTTI by
construction of hostels, a dining hall,
water tanks, renovation of
administration block, staff and
student toilets
4,500,000.00 0 0% Not started
Ukia Construction of 2 classes, an office,
a store and a toilet, fencing and
playing equipment at Kaseveni
ECDE
3,500,000.00 0 0% Not started
Wote/Nzi
u
construction and equipping of
Kyenze highway ECDE
3,500,000.00 0 0% Not started
Wote/Nzi
u
Construction of Unoa ECDE 3,500,000.00 Not started
4.11 DEPARTMENT OF TRANSPORT
The total expenditure for the first quarter of FY 2018/19 was Kshs. 19,861,847.00 which translated to
an absorption rate of 3 per cent against the budget of Kshs. 590,724,782.00. The department spent Kshs.
19,861,847.00 (3per cent absorption rate) on recurrent budget and had no expenditures on development
budget.
41 | P a g e
Figure 14; Transport Department-Expenditure by Economic Classification
RECURRENT EXPENDITURE
Analysis of the recurrent expenditure of Kshs.19,861,847.00 shows that the department spent Kshs.
15,325,345.00 on personnel emoluments which represents 77 per cent of the total recurrent expenditure
and Kshs. 4,536,502.00 on operations and maintenance expenditure which is 23 per cent of the total
recurrent expenditure for the first quarter of FY 2018/19.
Table 36: Transport Department-Summary of Budget and Expenditures
Expenditure item FY 2018/19
Budget Estimates
Expenditure as
at 30th
September 2018
Absorption
Rate
Recurrent Expenditure
Operations 55,152,000.00 2,382,206.20 4%
Maintenance 66,240,000.00 2,154,295.80 3%
Sub Total 121,392,000.00 4,536,502.00 4%
Personnel 64,753,658.55 15,325,344.55 24%
Total Recurrent 186,145,658.55 19,861,846.55 11%
Development Expenditure
Capital Expenditure 404,579,123.00 - 0%
Total Budget 590,724,781.55 19,861,846.55 3%
Analysis of expenditure by votes shows that Maintenance Expenses-Plant & Equipment vote had the
highest expenditure of kshs.2,154,296.00 while Hospitality-Catering Services vote had the least
expenditure of Kshs.45,000.00
Table 37; Transport Department; O&M Expenditure per Vote Line
Expenditure item FY 2018/19
Budget Estimates
Expenditure as
at 30th
September 2018
Absorptio
n Rate
Maintenance Expenses-Plant & Equipment 12,000,000.00 2,154,295.80 18%
O&M23%
PERSONNEL 77%
CAPITAL EXPENDITURE
0%
42 | P a g e
Utilites-Electricity, maintenance of street/flood
lights
6,000,000.00 663,059.20 11%
Local Daily Subsistence Allowance 3,500,000.00 588,040.00 17%
Fuels, Oils & Lubricants 6,000,000.00 528,427.00 9%
Training Expenses 1,500,000.00 241,280.00 16%
Local Domestic Travel Costs 1,500,000.00 216,400.00 14%
Telephone,Telex,Facsimile & mobile phone
services
200,000.00 100,000.00 50%
Hospitality-Catering Services 2,000,000.00 45,000.00 2%
Utilities-Water and Sewarage 200,000.00 - 0%
Communication-Courier & Postal Services 20,000.00 - 0%
Foreign Travel Costs 500,000.00 - 0%
Foreign Daily subsistence allowance 1,000,000.00 - 0%
Publishing & printing Services 500,000.00 - 0%
Subscription to Newspapers,Magazines &
Periodicals
32,000.00 - 0%
Communication - Advertising,Publicity
Campaigns & Awareness
1,000,000.00 - 0%
Hire of Equipment, Plant & Machinery 500,000.00 - 0%
Insurance-Vehicles, building 26,000,000.00 - 0%
Office & General Supplies-stationery 800,000.00 - 0%
office & General Supplies-Computer
Accessories
500,000.00 - 0%
Office & General Supplies-Sanitary 100,000.00 - 0%
Contracted Guards & Cleaning services 3,000,000.00
0%
Membership fees,Dues & Subscriptions to
Professional Bodies
300,000.00 - 0%
Maintenance Expenses-Motor Vehicles 49,340,000.00 - 0%
Maintenance of Office Furniture 500,000.00 - 0%
Maintenance-Buildings-Non Residential 2,000,000.00 - 0%
Maintenance of Computers and purchase of
Software
400,000.00 - 0%
Purchase of Office Furniture 500,000.00 - 0%
Purchase of Computers/laptops/cameras/printers 1,500,000.00 - 0%
DEVELOPMENT EXPENDITURE
The department did not record any expenditure on development budget. The budget implementation
report as as detailed below.
Table 38; Transport Department; Development Budget and Expenditures
No Expenditure item FY 2018/19
Budget Estimates
Expenditure
s as at 30th
September
2018
Absorp
tion
Status
1. Emali Drainage System 5,000,000.00 0 0% Ongoing
43 | P a g e
No Expenditure item FY 2018/19
Budget Estimates
Expenditure
s as at 30th
September
2018
Absorp
tion
Status
2. Completion of Executive office block 13,618,383.00 0 0% Ongoing
3. Completion of Guesthouse 19,993,542.00 0 0% Ongoing
4. Completion of Governors residence 20,067,198.00 0 0% Ongoing
5.
Construction of Thwake bridge
substructures 75,000,000.00
0 0% Ongoing
6.
Construction of Central Mechanical
Workshop
5,000,000.00 0 0% Not Started
7. Fencing Sultan Hamud land 10,000,000.00 0 0% Not Started
8. Green energy promotion 10,000,000.00 0 0% Not Started
9. Kwa Somba - Mulala - Kathuma road 5,500,000.00 0 0% Not Started
10. Makutano – Kwa Mbai-Kyangee-
Matwiku-Kya katoni road-heavy
grading 5,000,000.00
0 0% Not Started
11. Kavata Nzou-Mukilitwa River-
Musalala road- opening and installation
of a drift at Mukilitwa river 5,000,000.00
0 0% Not Started
12. Ivingoni - Makutano - Maulu -
Nzambani road 8,800,000.00
0 0% Not Started
13. Grading of Kyangondu Primary school
Junction – Kavingo market road 3,000,000.00
0 0% Not Started
14. Grading of Kiuukuni – Kako road 4,500,000.00 0 0% Not Started
15. Kasikeu - Kayata - Upete - Kitonguni
road 11,000,000.00
0 0% Not Started
16. Kathonzweni - Mathemba - Makutano
road 7,000,000.00
0 0% Not Started
17. Kavandini - Mutulani -Kasunguni -
Mang'ala road 10,000,000.00
0 0% Not Started
18. Kwa Tuva - Ngiini - Kalanzoni -
Kivandini - Mbondoni - Yaitha road 10,000,000.00
0 0% Not Started
19. Syembeni - kwa kyai - kamulembeni -
Rehema - Matinga road 9,000,000.00
0 0% Not Started
20. Makutano Jn - Malili road 10,000,000.00 0 0% Not Started
21. Ndivuni – Kwa kavuli – Ngaa – Kwa
kisyoka – Kalimani – Mbumbuni –
Kimandi – Ngoni – kwa Masuku –
mwende – Kavutini road (heavy
grading and murraming) 7,000,000.00
0 0% Not Started
22. Kwa Nyoloki – Kwa Kivuva – Ngumai
– Kasimu – Mboni road (Heavy grading
and murraming) 2,000,000.00
0 0% Not Started
23. Iviani – kithongo – Kivani – Kivani
catholic – kwa lenga – Mbiyani road
(heavy grading and murraming) 1,500,000.00
0 0% Not Started
24. Lungu Junction – Nthengeni – Kiamani
– Ndumbi – Kimangu – Kwa mutava
road (heavy grading and murraming) 1,500,000.00
0 0% Not Started
25. Kyanguli - kavatini - Yumbuni road 8,500,000.00 0 0% Not Started
26. Kathuma - Mbenuu road 5,000,000.00 0 0% Not Started
27. Kavuthu - Ilengeni - Ngoto road 7,000,000.00 0 0% Not Started
44 | P a g e
No Expenditure item FY 2018/19
Budget Estimates
Expenditure
s as at 30th
September
2018
Absorp
tion
Status
28. Mtito Andei - Mbetwani - Mavindini -
Lukenya University road 7,000,000.00
0 0% Not Started
29. Mwanyani - Upete - Kyandue - Mukaa
road 8,000,000.00
0 0% Not Started
30. Muusini Jn - Kwa Matungu road 8,500,000.00 0 0% Not Started
31. Makutano - Soweto - Kikumini road 8,500,000.00 0 0% Not Started
32. Kibarani - Sekeleni - Wiivia - Ilatu road 9,000,000.00 0 0% Not Started
33. Manyenyoni Drift (E706 J1) 6,500,000.00 0 0% Not Started
34. Ngomano - Kalulu - Utithi road 9,200,000.00 0 0% Not Started
35. Kithuluni - Itetani road 9,000,000.00 0 0% Not Started
36. Heavy grading of Nduluku-Kikuswi-
Kyaluma-Kitongu-Kwa Ndungi-
Kikuswi Road
6,000,000.00
0 0% Not Started
37. Heay Grading Of Kyamitumba-
Mituvu-Nthaanwa-Kwa Mutumba-
Nthaatwa-Watuka road
5,000,000.00
0 0% Not Started
38. Heavy grading of kiaoni-kitulani-kwa
ngombe-kwa nguu-kinguutheni road
5,900,000.00 0 0% Not Started
39. Heavy grading of kavuthu-kyumbuni-
mutyambua-barazani-mungyani
5,000,000.00 0 0% Not Started
40. Heavy grading of Mwaani -Kenze -
Uvete road 5,000,000.00
0 0% Not Started
41. Heavy grading kibarani-wiivia-kwa
kisaa-kivuthini-kwa syuki-kaungini
road-parish
5,500,000.00 0 0% Not Started
42. Heavy grading tuanga-ngambia-
myunzyu-ndonguni-nyaani-makusu-
syumile-muundani-mukononi road
4,000,000.00 0 0% Not Started
43. Construction of Drift at kwa
Sammy,Box culverts & Feeder roads
6,000,000.00 0 0% Not Started
44. Heavy grading Mulangoni-Mathanguni-
mwanayani-kikui-kathimani road
5,500,000.00 0 0% Not Started
45. Construction of kwa ikothya drift 6,000,000.00 0 0% Not Started
46. Heavy grading and survey of all roads 5,000,000.00 0 0% Not Started
Total
4.12 DEPARTMENT OF AGRICULTURE, LIVESTOCK & FISHERIES
The total expenditure for the first quarter of FY 2018/19 was Kshs 50,101,219.00 which
translated to an absorption rate of 7% against the budget of Kshs. 715,998,784.00 The
department spent Kshs. 50,101,219.00 (7%) on recurrent budget and had no expenditure on
development budget.
45 | P a g e
Figure 15; Agriculture Department; Expenditure by Economic Classification
RECURRENT EXPENDITURE
Analysis of the recurrent expenditure of Kshs.50,101,219.00 shows that the department spent
Kshs. 48,265,469 on personnel emoluments which represents 96 percent of the total recurrent
expenditure and Kshs 1 ,835 ,750 on operations and maintenance expenditure which is 4 percent
of the total recurrent expenditure for the first quarter of FY 2018/19.
Table 39; Agriculture Department-Summary - Budget and Expenditures
Expenditure item FY 2018/19 Budget Estimates Expenditure as at 30th
September 2018 Absorption
Rate
Recurrent Expenditure
Operations 25,363,123 1,835,750 7%
Maintenance 490,000 - 0%
Sub Total 25,853,123 1,835,750 7%
Personnel 215,710,498 48,265,469 22%
Total Recurrent 24, 563,621 50,101,219 21%
Development Expenditure
Capital Expenditure 474,435,163 - 0%
Total Budget 715,998,784 50,101,219 7%
Analysis of expenditure by votes shows that Daily Subsistence Allowance vote had the highest
expenditure of Kshs 725,020.00 while Courier & Postal Services had the least expenditure of Kshs
10,000.00.
Table 40; Agriculture Department; O&M Expenditures per Vote Line
Expenditure item FY 2018/19
Budget
Estimates
Expenditure as at 30th
September 2018 Absorption
Rate
Daily Subsistence Allowance 5,000,000 725,020 15%
Food rations- ATC 700,000 350,000 50%
Contracted professional services (security
services)
1,200,000 278,400 23%
Daily subsistence allowance 1,500,000 179,780 12%
Travel Costs 500,000 147,600 30%
Travel Costs 1,000,000 85,300 9%
Catering Services (Receptions,
Accommodation,drinks)
700,000 59,650 9%
O&M4%
PERSONNEL96%
CAPITAL EXPENDITURE
0%
46 | P a g e
Expenditure item FY 2018/19
Budget
Estimates
Expenditure as at 30th
September 2018 Absorption
Rate
Courier & Postal Services 20,000 10,000 50%
Electricity 700,000 - 0%
Water and Sewarage 60,123 - 0%
Telephone, Telex, Fascimile and Mobile
Phone Services
120,000 - 0%
Internet Connections(E- extension) 43,000 - 0%
Publishing & printing Services 200,000 - 0%
Subscription to Newspapers, Magazines
and Periodicals
40,000 - 0%
Advertising, Awareness & Publicity
Campaigns
110,000 - 0%
Trade Shows and Exhibitions 500,000 - 0%
Training Expenses 3,000,000 - 0%
Purchase of Safety Gear 300,000 - 0%
General office Supplies-stationery 1,200,000 - 0%
Supplies and accessories for Computers 300,000 - 0%
Sanitary and Cleaning Materials 60,000 - 0%
Refined Fuels & Lubricants 4,300,000 - 0%
purchase of furniture and fittings 250,000 - 0%
Repair and maintenance of office furniture 60,000 - 0%
purchase of computers, printers and other
IT equipments
700,000 - 0%
Policy & Legislation formulation and
Institutional development
800,000 - 0%
Support to veterinary public health (AIA) 2,000,000 - 0%
Maintainance of buildingsand stations-non-
residential
350,000 - 0%
Maintenance of Computers, Software and
Networks
140,000 - 0%
DEVELOPMENT EXPENDITURE
The department did not record any expenditure on development budget. The budget implementation
report is as detailed below.
Table 41; Agriculture Department; Development Budget, Expenditures and Project Status
Vote Expenditure item
FY 2018/19
BUDGET
ESTIMATES
Expenditures
As At 30th
September 2018
Absorption
Rate
Project
Status
IDA (World Bank) credit (National
Agricultural and Rural Inclusive
Growth Project (NARIGP)
140,435,163.00 0 0% Not Started
Makueni fruit processing plant -
Operationalisation (Erconstituting
Line & other operations)
71,000,000.00 0 0% Not Started
EU Grant for instrument for
Devolution Advice and support 66,000,000.00 0 0% Not Started
EU Grant for instrument for
Devolution Advice and support 45,000,000.00 0 0% Not Started
47 | P a g e
Vote Expenditure item
FY 2018/19
BUDGET
ESTIMATES
Expenditures
As At 30th
September 2018
Absorption
Rate
Project
Status
Food security initiatives - support to
farm ponds programme 10,000,000.00 0 0% Not Started
Makueni Fruit Development and
marketing Authority Board 10,000,000.00 0 0% Not Started
Dairy Development -agregation and
small scale value addition 8,000,000.00 0 0% Not Started
Livestock disease control 7,500,000.00 0 0% Not Started
Honey development 7,500,000.00 0 0% Not Started
Artificial Insemination - Countywide 7,000,000.00 0 0% Not Started
Kalawa Food security programme 7,000,000.00 0 0% Not Started
Mavindini Food security programme 7,000,000.00 0 0% Not Started
Kitise/kithuki Poultry chain development -
construction of slaughter house 6,000,000.00 0 0% Not Started
Agriculture Sector Support
Development Programme 2 5,500,000.00 0 0% Not Started
Fisheries development and the ATC
feed center 5,000,000.00 0 0% Ongoing
National Agricultural and Rural
Inclusive Growth Programme 5,000,000.00 0 0% Not Started
Kasikeu Construction and equipping of grain
milling plant 5,000,000.00 0 0% Not Started
Kasikeu Construction and equipping of grain
milling plant 5,000,000.00 0 0% Not Started
Kithungo/kitundu Dairy development programme 5,000,000.00 0 0% Not Started
Mbooni Dairy development programme 5,000,000.00 0 0% Not Started
Muvau/Kikumini Food security programme 5,000,000.00 0 0% Not Started
Kithungo/kitundu Industrial crop development -
macadamia 4,000,000.00 0 0% Not Started
Kitise/kithuki Poultry chain development -
construction of slaughter house 4,000,000.00 0 0% Not Started
development of ATC 3,500,000.00 0 0% Ongoing
Masongaleni Ndengu value chain 3,500,000.00 0 0% Not Started
Industrial crops development (Coffee,
cotton, Sisal, Macadamia) through
production, value addition and
marketing
3,000,000.00 0 0% Not Started
Rabies Elimination Programme -
matching grant 3,000,000.00 0 0% Not Started
Agricultural Mechanization Unit 3,000,000.00 0 0% Ongoing
Operalization of ATC Feed Cemter 3,000,000.00 0 0% Ongoing
Kikumbulyu
North
Provide artificial insemination and
drought tolerant seeds like green
grams,millet and maize
2,500,000.00 0 0% Not Started
Nguumo construction of farm ponds 2,500,000.00 0 0% Not Started
Tulimani Support to agriculture and livestock
productivity 2,500,000.00 0 0% Not Started
Construction of Ablution Block -
MAP 2,000,000.00 0 0% Not Started
Nguu Masumba Poultry chain development &
agricultural productivity programme 2,000,000.00 0 0% Not Started
48 | P a g e
Vote Expenditure item
FY 2018/19
BUDGET
ESTIMATES
Expenditures
As At 30th
September 2018
Absorption
Rate
Project
Status
Thange Agricultural productivity programme 2,000,000.00 0 0% Not Started
Mechanized Agriculture and
technology transfer in Wards
(Agricultural Plant and machinery -
Farm tractors,walking tractors, hay
balers, grass cutters,rake,mower,Feed
pelletizer,ripers,sub
soilers,threshers,shellers )
1,000,000.00 0 0% Not Started
Total Development Budget 474,435,163.00 0 0%
4.13 DEPARTMENT OF WATER, IRRIGATION AND ENVIRONMENT
The total expenditure for the first quarter of the FY 2018/19 was Kshs 14,937,811.85, which translated
to an absorption rate of 2 per cent against the total departmental budget. All the expenditures were on
personnel emoluments.
RECURRENT EXPENDITURE
Analysis of the recurrent expenditure of Kshs 14,937,811.85 shows that all the expenditures were spent
on personnel emoluments in the first quarter of the FY 2018/19. The absorption rate of the recurrent
expenditure was 12 percent against the reccurent budget.
Table 42; Water Department; Summary of budget and expenditures
Expenditure Item FY 2018/19
Approved Estimates
Expenditures As At
30th September 2018
Absorption
Rate
Recurrent Expenditure
Operations 35,500,000.00 - 0%
Maintenance 13,000,000.00 - 0%
Sub Total 48,500,000.00 - 0%
Personnel 81,270,868.05 14,937,811.85 18%
Total Recurrent 129,770,868.05 14,937,811.85 12%
Development Expenditure
Capital Expenditure 474,393,132.00 - 0%
TOTAL 604,164,000.05 14,937,811.85 2%
The department did not incur any expenditures on operation & maintenance as detailed below.
Table 43; Water department; O&M Expenditures by Vote Line
Expenditure Item FY 2018/19
Approved Estimates
Expenditures As
At 30th September
2018
Absorption Rate
Electricity 500,000.00 - 0%
Water and Sewarage 500,000.00 - 0%
Telephone, Telex, Fascimile
and Mobile Phone Services
500,000.00 - 0%
49 | P a g e
Expenditure Item FY 2018/19
Approved Estimates
Expenditures As
At 30th September
2018
Absorption Rate
Travel Costs 1,500,000.00 - 0%
Daily Subsistence Allowance 3,000,000.00 - 0%
Domestic Travel & Subs-Water
Extension Services
500,000.00 - 0%
Travel Costs 1,000,000.00 - 0%
Daily subsistence allowance 2,000,000.00 - 0%
Publishing & printing Services 250,000.00 - 0%
Subscription to Newspapers,
Magazines and Periodicals
250,000.00 - 0%
Advertising, Awareness &
Publicity Campaigns
500,000.00 - 0%
Training Expenses 1,000,000.00 - 0%
Annual subscription fees 6,000,000.00 - 0%
Catering Services(Receptions,
Accommodation,drinks)
2,000,000.00 - 0%
Hospitality supplies- (World
Water Day & kenya water
week)
500,000.00 - 0%
Hospitality supplies- (World
Environment Day &
international forest day)
500,000.00 - 0%
Purchase of Water Treatment
Chemicals
500,000.00 - 0%
Laboratory Materials, Supplies
& small equip
500,000.00 - 0%
General office Supplies-
stationery
1,000,000.00 - 0%
Supplies and accessories for
Computers and printers
1,000,000.00 - 0%
Refined Fuels & Lubricants 3,000,000.00 - 0%
Environmental education
program
2,000,000.00 - 0%
Water Trucking 500,000.00 - 0%
Casuals and other contracted
services
1,000,000.00 - 0%
Water Policy/Environment
Consultancy & Legislation
formulation - & Water master
plan
1,000,000.00 - 0%
Water &Environment
conferences and sensitization
500,000.00 - 0%
Water & Environment
Governance & Administration
2,500,000.00 - 0%
Environmental Conservation -
Silvicultural practices and
management
1,500,000.00 - 0%
Routine Maintenance- Other
Assets (boreholes / pipelines
etc)
3,000,000.00 - 0%
50 | P a g e
Expenditure Item FY 2018/19
Approved Estimates
Expenditures As
At 30th September
2018
Absorption Rate
Maintenance of Office
Furniture
200,000.00 - 0%
Maintenance of Civil Works 5,000,000.00 - 0%
Purchase of office furniture 1,000,000.00 - 0%
Purchase of Computers,
softwares & IT equipment
1,000,000.00 - 0%
Purchase of Motor Cycles
(project supervison team/ward
water officers)
2,800,000.00 - 0%
DEVELOPMENT EXPENDITURE
The department did not record any expenditure on development budget. The budget implementation
report as as detailed below.
Table 44; Water Department; Development Budget, Expenditures and Project Status
Ward/HQ Project Description FY 2018/19
Approved
Estimates
Expenditures
as at 30th
September
2018
Absorption Project
Status
HQ Equipping of boreholes and start up
distribution
42,000,000.00
0 0% Not started
HQ Hydrological surveys / consultancy &
Equipments
1,000,000.00
0 0% Not started
HQ Environmental Policies & Programmes
1,000,000.00
0 0% Not started
HQ Protection of Water Catchments and
Climate change adaptation/intervention
3,000,000.00
0 0% Not started
HQ Mapping , feasibility, Survey & design
& of irrigation infrastructure
10,000,000.00
0 0% Not started
HQ Development of irrigation
infrastructure
0 0% Not started
HQ Environmental programme -Roads for
water programme, fencing reserves &
dams
1,000,000.00
0 0% Not started
HQ Feasibility study & Design for
construction of 2 mega earth dam
12,000,000.00
0 0% Not started
HQ Construction of fire breaks/forest roads
2,500,000.00
0 0% Not started
HQ Climate change adaptation and
intervention - Matching grant
5,000,000.00
0 0% Not started
HQ Exhaust services and forest fire
fighting/Noise polution control &
environmental assesment
1,000,000.00
0 0% Not started
51 | P a g e
Ward/HQ Project Description FY 2018/19
Approved
Estimates
Expenditures
as at 30th
September
2018
Absorption Project
Status
HQ Water Trucking
2,000,000.00
0 0% Not started
HQ Wote sewerage plant preliminary and
detailed design /construction
22,000,000.00
0 0% Not started
HQ Water Project Wote town/Alternative
water sources/Expansion of existing
sources (weirs/boreholes/dams
4,000,000.00
0 0% Not started
HQ Sand Authority
30,793,132.00
0 0% Not started
HQ Environmental conservation
programmes, climate change /
MCCCFB
20,000,000.00
0 0% Not started
All wards Urban Water supply projects &
subsidies
3,000,000.00
0 0% Not started
Kako/W
aia
Distribution of Mithumo Borehole
500,000.00
0 0% Not started
Kalawa Kwa Nding'a Masonary water Tank
& water extension to Kwa Mutua
Musyoni
500,000.00
0 0% Not started
Makind
u
Distribution of kwa Luma borehole
500,000.00
0 0% Not started
Makind
u
Drilling of Mukameni borehole
1,000,000.00
0 0% Not started
Masong
aleni
Drilling of Miamba Miumo borehole
1,000,000.00
0 0% Not started
Masong
aleni
Drilling of Kathiiani Borehole
1,000,000.00
0 0% Not started
Mbitini Distribution of Mutyambua
/Kyumbuni borehole to
mutanyambua market
500,000.00
0 0% Not started
Mbooni Rehabilitation of Mulima earthdam
500,000.00
0 0% Not started
Mukaa Drilling & distribution of Kwakasilia
Borehole
2,500,000.00
0 0% Not started
Wote Drilling and distribution of Kavingo
borehole
2,500,000.00
0 0% Not started
Emali
/Mulala
Drilling of Katisaa Primary borehole
1,000,000.00
0 0% Not started
Kasikeu Distribution of Kiembeni borehole
1,000,000.00
0 0% Not started
Kathonz
weni
Drilling of Mbuvo Nzau Borehole
1,000,000.00
0 0% Not started
Kathonz
weni
Construction of water samp Kwa
Kavisi-Kikuu water project
2,800,000.00
0 0% Not started
Kilungu Drilling of Kaia Borehole
1,000,000.00
0 0% Not started
52 | P a g e
Ward/HQ Project Description FY 2018/19
Approved
Estimates
Expenditures
as at 30th
September
2018
Absorption Project
Status
Nzaui/K
ilili/Kal
amba
Drilling of Kwa Mutavi Borehole
1,000,000.00
0 0% Not started
Nzaui/K
ilili/Kal
amba
Rehabilitation of Katulani earth dam
1,000,000.00
0 0% Not started
Wote Drilling of Kasemei borehole
1,000,000.00
0 0% Not started
Wote Drilling and distribution ofKitheini
borehole
1,000,000.00
0 0% Not started
Masong
aleni
Drilling of Masaku dogo borehole
1,500,000.00
0 0% Not started
Kasikeu Distribution of Kisaulu Community
Borehole
2,500,000.00
0 0% Not started
Kilungu Purchase of storage tanks and
distribution ofkyumani water project
1,500,000.00
0 0% Not started
Makind
u
Piping and distribution of Twaandu
water project
1,500,000.00
0 0% Not started
Ukia Rehabilitation of Mbaani water
project (phase 2)
1,500,000.00
0 0% Not started
Kako/W
aia
Climate change adaptation
initiatives(Construction of gabions at
Nzuou Nthei& others)
2,000,000.00
0 0% Not started
Mbitini Climate change adaptation initiatives
- Construction of sand dams and
Gabions in Ngesu River and
Mutyambua catchment & others
2,000,000.00
0 0% Not started
Mukaa Climate change adaptation initiatives
- Kalumu and Kyeni kya Mwanyani
& other projects
2,000,000.00
0 0% Not started
Ilima Distribution of Wautu bore hole
2,500,000.00
0 0% Not started
Ivingoni
Nzamba
ni
Construction of Kwa Mutiku earth
dam
2,500,000.00
0 0% Not started
Kee Survey, Drilling & distribution of
Kitandi borehole
2,500,000.00
0 0% Not started
Kiima
Kiu
/Kalanz
oni
Rehabilitation of Silanga Mbuu
earthdam
2,500,000.00
0 0% Not started
Kikumi
ni
Muvau
Rehabilitation of Ndukuma water
project
2,500,000.00
0 0% Not started
Kisau /
Kitea
Rehabilitation of Kinze Earth dam
2,500,000.00
0 0% Not started
Kitise/K
ithuki
Drilling and distribution of Kwa
kaivu borehole
2,500,000.00
0 0% Not started
53 | P a g e
Ward/HQ Project Description FY 2018/19
Approved
Estimates
Expenditures
as at 30th
September
2018
Absorption Project
Status
Mavindi
ni
Construction of Nguthunu earthdam
2,500,000.00
0 0% Not started
Mtito
Andei
Construction of Kwa Masai
earthdam
2,500,000.00
0 0% Not started
Nguu
Masumb
a
Equipping of Kakili Borehole
2,500,000.00
0 0% Not started
Kiima
Kiu
/Kalanz
oni
Rehbilitation/Expansion/Repair of
Katilini Earthdam
25,000,000.00
0 0% Not started
Thange Distribution of Machinery borehole
to Masonga-Mbuluti-Nzolani-
Ngomano-Mutusye
2,500,000.00
0 0% Not started
Emali/
Mulala
Extension of Noultresh water from
Enzai using 6 inch pipe, a tank at
Kwakakulu, splitting to Tutini and
Muselele, distribution through kiosks
every 2Km
6,000,000.00
0 0% Not started
Emali/
Mulala
Excavation of muuoni mega dam,
distribution of water for irrigation.
5,000,000.00
0 0% Not started
Ivingoni
/Nzamb
ani
Construction, Bush Clearing,
Excavation, Damming, Fencing And
Water Distribution Of Kwa Kasivo
Earthdam
5,000,000.00
0 0% Not started
Kako/W
aia
Construction Of Kwa Malai
Earthdam,Enlargement Spillway
Checkdam,Drawal System
4,500,000.00
0 0% Not started
Kalawa Equipping, survey& design,
pumping, storage tanks, kiosks and
power extension at Ititu borehole and
extension to Mililuni .
4,500,000.00
0 0% Not started
Kasikeu Drilling and distribution of kwa Susu
borehole
4,000,000.00
0 0% Not started
Kathonz
weni
Expansion and extension of pipelines
of matinga water project
4,500,000.00
0 0% Not started
Kathonz
weni
Kwa mbila water project through
elevation of tanks at lamini,
distribution line to kanthitu, ngomeni
with water kiosk and tanks
4,500,000.00
0 0% Not started
Kathonz
weni
Construction of a sump and
distribution pipeline of kiteei-mutini
water project
6,000,000.00
0 0% Not started
Kathonz
weni
Distribution of kwa kavisi-kikuu
water project
1,000,000.00
0 0% Not started
Kee Construction and fencing of
Kyamiatu earth dam
4,500,000.00
0 0% Not started
Kee Construction of mwitiko mega sand
dam
2,000,000.00
0 0% Not started
54 | P a g e
Ward/HQ Project Description FY 2018/19
Approved
Estimates
Expenditures
as at 30th
September
2018
Absorption Project
Status
Kee Construction and fencing of
Kyamwalula earth dam
2,000,000.00
0 0% Not started
kikumb
ulyu
North
Construction of sump tank
reservour,Water treatment and
distribution to 10 clusters from River
Athi water
10,000,000.00
0 0% Not started
Kikumb
ulyu
South
Rehabilitation of KwaNzeli/Mutulu
rock catchment
4,000,000.00
0 0% Not started
Kikumb
ulyu
South
Expansion of Koya earthdam and
contruction of water troughs
4,500,000.00
0 0% Not started
Kikumb
ulyu
South
Excavation of wanduli
earthdam,fencing and tree planting
2,000,000.00
0 0% Not started
Kisau/K
iteta
Distribute To
Nduuni,Kyungu,Kyambusya Market,
Kitandini
Primary,,Mukimwani,Kivani,Katulu
ni,Mbiyani from Kinze dam
4,500,000.00
0 0% Not started
kithung
o/Kitun
du
Piping and extension of mwenyeani
water project
5,000,000.00
0 0% Not started
Kitise/K
ithuki
Construction and fencing of
londokwe mega dam
4,500,000.00
0 0% Not started
Kitise/K
ithuki
Distribution and piping of kwa mbila
earth dam
5,000,000.00
0 0% Not started
Kitise/K
ithuki
Construction and raising of the
existing kamaso sand dam by around
1metre, a sump tank, a pump house,
distribution of water to all village
clusters with tanks and kiosks
6,000,000.00
0 0% Not started
Makind
u
Rehabilitation and conservation of
Kiboko springs through construction
of gabions within specified distance
between 1Km - 2Km
7,000,000.00
0 0% Not started
Makind
u
Construction of water sump
resourvoir, establishment of water
treatment plant, distribution and
piping to Kamboo, Kisingo,
Makindu, Kikauni,Ikungu and
Kiboko villages of Athi water project
6,000,000.00
0 0% Not started
Makind
u
Conservation and rehabilitation of
Kiu makindu catchment area
10,000,000.00
0 0% Not started
Masong
aleni
Construction and fencing of elongeni
earthdam
4,000,000.00
0 0% Not started
Mavindi
ni
Distribution and piping of athi-
mavindini water project
9,500,000.00
0 0% Not started
55 | P a g e
Ward/HQ Project Description FY 2018/19
Approved
Estimates
Expenditures
as at 30th
September
2018
Absorption Project
Status
Mavindi
ni
Extension of Makutano/muusini
water project
4,000,000.00
0 0% Not started
Mavindi
ni
Extension of Kiaoni/kanthuni water
project
2,500,000.00
0 0% Not started
Mbitini Pumping of manooni dam water to
muambwani and kituvyu hill then
distribute
4,000,000.00
0 0% Not started
Mbitini Noltresh water distribution -second
line from sultan hamud town to
mutyambua market
2,000,000.00
0 0% Not started
Mbooni Extension of Uthiuni water project
4,500,000.00
0 0% Not started
Mbooni Extension of Kyambui Water project
5,000,000.00
0 0% Not started
Mtito
Andei
Construction Of Kambu River Water
Sump,provision of 3 Water Tanks,
Construction Of A Sand Dam And
Distribution Of Water With Kiosks
Every 2kms Along Kambu River
4,500,000.00
0 0% Not started
Mtito
Andei
Extension Of Kathekani Water
Project -Water Line To Miangeni,
Pump To Kathekani Hill And Flow
Through Gravity To Ngovu,
Kyunguni, Kathekani, , Landi
4,500,000.00
0 0% Not started
Mtito
Andei
Kyulu Valley Water Extension-
From Pipeline To Kikwasuni,
Thunguni, Syusyani Clusters With
Water Kiosks Through Kyulu Valley
Water Extension
4,500,000.00
0 0% Not started
Mtito
andei
Ngai Ndethya Water Extension -
Pipeline From Source To Nzoilla
Market, Raised Tanks And Water
Kiosks Every 2kms Away. A
10,000litre Storage Tank From Ngai
Ndethya Water Extension
2,500,000.00
0 0% Not started
Muvau/
Kikumi
ni
Construction of a sump tank,
distribution to kilisa-kwa
sammy(pipes available to kilisa
primary) increase the sand dam wall,
installation of a pump at kilisa water
project
5,000,000.00
0 0% Not started
Muvau/
Kikumi
ni
Construction of Kwa malombe
earthdam, cattle trough, installation
of draw off system
4,500,000.00
0 0% Not started
Nguu
Masumb
a
Distribution of water from kwa
Ndeve borehole
4,500,000.00
0 0% Not started
56 | P a g e
Ward/HQ Project Description FY 2018/19
Approved
Estimates
Expenditures
as at 30th
September
2018
Absorption Project
Status
Nguu
Masumb
a
Extension of the kilimanjaro water
distribution network
4,500,000.00
0 0% Not started
Nguumo Construction of Muvuyuni earth
dam, fencing and construction of
toilet
4,500,000.00
0 0% Not started
Nzaui/K
ilili/Kal
amba
Construction of Ngyau Earthdam
5,000,000.00
0 0% Not started
Thange Construction of 2 earthdams
,construction of cattle
trough,distribution and fencing
4,300,000.00
0 0% Not started
Tuliman
i
Construction and fencing of
kamunani dam
4,500,000.00
0 0% Not started
Ukia Construction of a sump tank and
distribution, pump house, electricity
connection, piping and storage tanks
at masaani sand dam water project
4,500,000.00
0 0% Not started
Wote/N
ziu
Distribution of water and installation
of tanks at kitikyumu borehole
4,500,000.00
0 0% Not started
Wote/N
ziu
Distribution and piping ofKaiti -
nthangu - Kamunyuu water project
4,500,000.00
0 0% Not started
Wote/N
ziu
Installation of tanks and distribution
of water at Makolongo borehole
2,000,000.00
0 0% Not started
Sub Total
225,800,000.00
0 0%
4.14 DEPARTMENT OF HEALTH
The total expenditure for the first quarter FY 2018/19 was Kshs. 516,733,061.60, which translated to
an absorption rate of 16 percent against the total departmental budget. All the expenditures were on
recurrent budget. Of the total expenditures, 91per cent was spent on Personnel emoluments while 9per
cent was spent on Operations and maintenance.
Figure 16; Health Department; Expenditure by Economic Classification
OPERATIONS9%
MAINTENANCE0%
PERSONNEL 91%
57 | P a g e
RECURRENT EXPENDITURE
Analysis of the recurrent expenditure of Kshs 516,733,061.60 shows that the department spent Kshs
469,208,512.09 on personnel emoluments, which represents 91per cent of the total recurrent
expenditure and Kshs. 47,524,549.51 on operations and maintenance, which is 9per cent of the total
recurrent expenditure for the first quarter FY 2018/19.
Table 45; Health Department; Summary of Budget and Expenditures
Expenditure Item FY 2018/19 Budget
Estimates
Expenditure
As At 30th
September
2018
Absorption
Rate
Recurrent Expenditure
Operations 365,210,000.00 47,332,309.51 13%
Maintenance 130,350,000.00 192,240.00 0%
Sub Total 495,560,000.00 47,524,549.51 10%
Personnel 2,032,207,198.80 469,208,512.09 23%
Total Recurrent 2,527,767,198.80 516,733,061.60 20%
Development Expenditure
Capital Expenditure 650,597,899.00 - 0%
Total 3,178,365,097.80 516,733,061.60 16%
Analysis of expenditure by votes shows that Medical Drugs, Dressings and other Non- Pharmaceutical
Medical Items, hospital beddings and linen Laboratory Materials, Supplies and Small Equipment
(Essential medicines and medical supplies)vote had the highest expenditure of Kshs 42,139,745.61
while Contracted Professional Services had the least expenditure of kshs 10,800.
Table 46; Health department; O&M Expenditure per vote line
Expenditure Item FY 2018/19
Approved
Estimates
Expenditures
As At 30th
September
2018
Absorption
rate
Medical Drugs, Dressings and other Non-
Pharmaceutical Medical Items,hospital
beddings and linen Laboratory Materials,
Supplies and Small Equipment (Essential
medicines and medical supplies)
166,000,000.00 42,139,745.61 25%
Refined Fuels & Lubricants 6,000,000.00 1,600,151.60 27%
Daily subsistence allowance 2,000,000.00 1,162,770.00 58%
Travel Costs 1,000,000.00 598,900.00 60%
Family Planning 40,000,000.00 557,600.00 1%
Daily Subsistence Allowance 5,500,000.00 532,430.00 10%
Post basic training 3,000,000.00 400,420.00 13%
Maintenance-Buildings-Non Residential 13,000,000.00 192,240.00 1%
Supplies and accessories for Computers 500,000.00 160,800.00 32%
Seminars,training and conferences 2,000,000.00 110,400.00 6%
Telephone, Telex, Fascimile and Mobile
Phone Services/Bills
500,000.00 34,542.30 7%
58 | P a g e
Expenditure Item FY 2018/19
Approved
Estimates
Expenditures
As At 30th
September
2018
Absorption
rate
Travel Costs 1,500,000.00 23,750.00 2%
Contracted professional Services- 1,500,000.00 10,800.00 1%
Electricity 15,000,000.00 - 0%
Water and Sewarage 100,000.00 - 0%
Internet Connections 1,000,000.00 - 0%
Courier & Postal Services 30,000.00 - 0%
Publishing & printing Services 8,000,000.00 - 0%
Subscription to Newspapers, Magazines
and Periodicals
30,000.00 - 0%
Advertising, Awareness & Publicity
Campaigns
2,000,000.00 - 0%
Community strategy 2,000,000.00 - 0%
Counselling unit 18,000,000.00 - 0%
Catering Services(Receptions,
Accommodation,drinks
2,000,000.00 - 0%
Specialised Materials/Implants 1,000,000.00 - 0%
General office Supplies-stationery 2,000,000.00 - 0%
Sanitary and Cleaning
Materials/Equipment
300,000.00 - 0%
Contracted Guards & Cleaning services 500,000.00 - 0%
Membership fees 250,000.00 - 0%
Town and market cleaning 30,000,000.00 - 0%
Medical Outreach campaign 2,500,000.00 - 0%
Medical Bills 1,000,000.00 - 0%
FIF / AIA - Hospitals / Public
Health/UHC registration
50,000,000.00 - 0%
Maintenance of Plant, Machinery and
Equipment
500,000.00 - 0%
Maintenance of Office Furniture 50,000.00 - 0%
Purchase of office furniture 1,000,000.00 - 0%
County supportive supervision,Commodity
Audit & AWP
2,000,000.00 - 0%
Initiation of programme to support PLHIV 5,000,000.00 - 0%
Utility Vehicles for
Supervision{County,Subcounty}
4,700,000.00 - 0%
Market cleaning equipment 6,000,000.00 - 0%
Recurrent Financing of Healthcare 85,000,000.00
0%
Primary health care 5,000,000.00 - 0%
County Ambulance Services 8,000,000.00 - 0%
Maintenance of Computers, Software 100,000.00 - 0%
495,560,000 47,524,549.51
DEVELOPMENT EXPENDITURE
The department did not record any expenditure on development budget. The budget implementation
report as as detailed below.
59 | P a g e
Table 47; Health Department; Development Budget, Expenditures and Project Status
Ward Project Description FY 2018/19
Budget
Estimates
Expenditur
es as at 30th
September
2018
Absorption Project
Status
HQ Construction of Wards 10,000,000.00 0 0% Not Started
HQ Purchase of medical Equipment 27,000,000.00 0 0% Not Started
HQ Purchase of Vaccines, Sera and
Vaccine fridges / equipments
7,500,000.00 0 0% Not Started
HQ Universal health care programme 150,000,000.0
0
0 0% Ongoing
HQ Purchase of Ambulances 7,000,000.00 0 0% Not Started
HQ Reconstruction of Mwasangombe
dispensary
5,000,000.00 0 0% Not Started
WAIA Completion of Waia dispensary
block
3,000,000.00 0 0% Not Started
WAIA Reconstruction of Kyaluma
dispensary
5,000,000.00 0 0% Not Started
Mavin
dini
Reconstruction of Yekanga
dispensary
5,000,000.00 0 0% Not Started
All
wards
DANIDA UHC Health programme
support
32,362,139.00 0 0% Ongoing
HQ Conditional Allocation for Leasing of
Medical Equipment
200,000,000.0
0
0 0% Ongoing
HQ Conditional Allocations for
compensation for User Fees Forgone
19,435,760.00 0 0% Ongoing
All
wards
Transforming Health Systems for
Universal Care Project (WB)
100,000,000.0
0
0 0% Ongoing
Nzaui/
Kilili/
Kalam
ba
Upgrading of Katulye dispensary 500,000.00 0 0% Not Started
Ukia Upgrading of Ukia Dispensary
laboratory,fencing,materninity wing
and provision of generator
1,000,000.00 0 0% Not Started
Kalawa Upgrading of Syotuvali dispensary
(Maternity, laboratory, doctors
residential area)
2,000,000.00 0 0% Not Started
Mboon
i
Upgrading of Katilini dispensary 2,000,000.00 0 0% Not Started
Kikum
bulyu
South
Upgrading of Mbui Nzau dispensary,
laboratory and maternity wing
2,500,000.00 0 0% Not Started
Kithun
go/
Kitund
u
Up grading Kaliani health centre 2,500,000.00 0 0% Not Started
Ilima Upgrading of musalala dispensary 5,000,000.00 0 0% Not Started
Ivingo
ni/Nza
mbani
Construction of maternity ward at
nthongoni dispensary
5,700,000.00 0 0% Not Started
Kalawa Upgrading of kalawa health center 4,500,000.00 0 0% Not Started
60 | P a g e
Ward Project Description FY 2018/19
Budget
Estimates
Expenditur
es as at 30th
September
2018
Absorption Project
Status
Kasike
u
Completion of Kitivo dispensary 3,000,000.00 0 0% Not Started
Kiimak
iu/Kala
nzoni
Upgrading of Mavivye health centre 6,000,000.00 0 0% Not Started
Kee Construction of Kitandi dispensary 4,500,000.00 0 0% Not Started
kikumb
ulyu
north
Upgrading of Kisayani dispensary to
a health centre
3,600,000.00 0 0% Not Started
Mason
galeni
Upgrading of Masimbani health
centre
7,000,000.00 0 0% Not Started
Mukaa Upgrading of Upete health center 5,000,000.00 0 0% Not Started
Mukaa Upgrading of Mutiluni Dispensary 1,500,000.00 0 0% Not Started
Mukaa Upgrading of Enzai Dispensary 3,500,000.00 0 0% Not Started
Thange Upgrading of Kinyambu health
center
4,000,000.00 0 0% Not Started
Ukia Upgrading Itithini dispensary 4,000,000.00 0 0% Not Started
Ukia Upgrading Mukuyuni sub-county
hospital
3,000,000.00 0 0% Not Started
Ukia Upgrading Nthangu dispensary 3,500,000.00 0 0% Not Started
kithung
o/kitun
du
Renovation of Ngai dispensary 5,000,000.00 0 0% Not Started
650,597,899 0 0%
4.15 DEPARTMENT OF DEVOLUTION
The total expenditure for the first quarter of FY 2018/19 was Kshs 39,406,710.80, which translated to
an absorption rate of 15per cent against the budget. All the expenditures were on recurrent budget.The
department spent 58per cent of the total expenditure on Personnel emoluments and 42per cent on
Operations and maintenance.
Figure 17; Devolution department; Expenditure by Economic Classification
RECURRENT EXPENDITURE
Operations and maintenance,
42%Personnel
Emoluments, 58%
61 | P a g e
Analysis of the recurrent expenditure of Kshs 39,406,710.80 shows that the department spent
22,927,621.80 on personnel emoluments, which represents 58per cent of the total recurrent expenditure
and Kshs. 16,479,089 on operations expenditure, which is 42 per cent of the total recurrent expenditure
and for the first quarter of FY 2018/19.
Table 48; Devolution department; Summary of Department’s Budget and Expenditures
Expenditure Item FY 2018/19
Approved Estimates
Expenditures As At
30th September 2018
Absorption Rate
Recurrent Expenditure
Operations 79,660,000.00 16,479,089.00 21%
Maintenance 21,200,000.00 - 0%
Sub Total 100,860,000.00 16,479,089.00 16%
Personnel Emoluments 148,922,317.77 22,927,621.80 15%
Total Recurrent 249,782,317.77 39,406,710.80 16%
Development Expenditure
Capital Expenditure 15,686,413.00 - 0%
Total 265,468,730.77 39,406,710.80 15%
Analysis of expenditure by votes shows that Sub-county & ward office expense had the highest
expenditure of kshs. 8,400,000.00 followed by Internship, Mentoring & Volunteer Programme with
Kshs 2,781,316.00 while Travel Costs had the least expenditure of Kshs. 35,000.
Table 49; Devolution department; O&M Expenditure per Vote Line
Expenditure item FY 2018/19
Approved
Estimates
Expenditures as at
30th September
2018
Absorption
Rate
Sub-county & ward office expense 11,500,000.00 8,400,000.00 73%
Internship, Mentoring & Volunteer
Programme
9,000,000.00 2,781,316.00 31%
Public participation (Public Forums,
community action plans, community
feedback mechanisms, Participatory
research &learning, Score carding,
complaints mechanisms and feasibility of
the 60 CDC centers)
5,000,000.00 2,242,500.00 45%
Daily Subsistence Allowance 3,500,000.00 634,600.00 18%
Telephone, Telex, Fascimile and Mobile
Phone Services
2,000,000.00 608,503.00 30%
Security Operations 5,000,000.00 499,300.00 10%
Training Expenses 3,000,000.00 455,600.00 15%
Civic Education 7,000,000.00 368,600.00 5%
Catering Services(Receptions,
Accommodation,drinks
1,500,000.00 333,670.00 22%
Publishing & printing Services 500,000.00 120,000.00 24%
Travel Costs 1,500,000.00 35,000.00 2%
Electricity 200,000.00 - 0%
Water and Sewarage 50,000.00 - 0%
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Expenditure item FY 2018/19
Approved
Estimates
Expenditures as at
30th September
2018
Absorption
Rate
Subscription to Newspapers, Magazines
and Periodicals
150,000.00 - 0%
Advertising & Publicity 800,000.00 - 0%
General office Supplies-stationery 1,000,000.00 - 0%
Supplies and accessories for Computers 1,000,000.00 - 0%
Refined Fuels & Lubricants 5,000,000.00 - 0%
Sub County and Ward offices rent 3,460,000.00 - 0%
Village administration & Council 4,000,000.00 - 0%
Cluster Development committee unit
functions
3,000,000.00 - 0%
Special program 1,500,000.00 - 0%
Enforcement 7,000,000.00 - 0%
Diaspora engagements 1,000,000.00 - 0%
Policy Development 1,000,000.00 - 0%
County Branding & Publications 1,000,000.00 - 0%
Maintenance of Office Furniture 100,000.00 - 0%
Maintenance of computers 300,000.00 - 0%
Support to County community radio 10,000,000.00 - 0%
Crisis Management Centre 10,000,000.00 - 0%
Purchase of HQ office Furniture 800,000.00 - 0%
DEVELOPMENT EXPENDITURE
The department did not record any expenditure on development budget. The budget implementation
report as as detailed below.
Table 50; Devolution Department-Development Budget, Expenditures and Project Status
Project Description Fy 2018/19
Budget Estimates
Expenditure
s
Absorptio
n
Project
Status
Establishment And Equipping
Of 1 Fire Station
10,000,000.00 0 0% Not started
Infrastructural Development In
Sub County Offices
5,686,413.00 0 0%
Total Development 15,686,413.00
4.16 COUNTY ASSEMBLY
The total expenditure for the first quarter FY 2018/19 was Kshs 118,259,177.00, which translated to an
absorption rate of 14per cent against the budget. The department spent Kshs 118,259,177.00, (16 per
cent absorption rate) on recurrent budget and had no expenditures on development budget.
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Figure 18; County Assembly; Expenditure by Economic Classification
RECURRENT EXPENDITURE
Analysis of the recurrent expenditure of Kshs 118,259,177.00 Million shows that the department spent
Kshs 61,508,912.00 million on personnel emoluments, which represents 52 per cent of the total
recurrent expenditure and Kshs. 56,750,265.00 million on operations, and maintenance expenditure,
which is 48 per cent of the total recurrent expenditure for the first quarter for FY 2018/19.
Table 51; County Assembly; Summary of budget and expenditures
County Assembly FY 2018/19 Budget Expenditures as
at 30th
September 2018
Absorption
Personnel emoluments 383,930,362.86 61,508,912.00 16%
Operation and Maintenance 362,429,844.14 56,750,265.00 16%
Total Recurrent Budget 746,360,207.00 118,259,177.00
Development 70,000,000.00
0%
Total 816,360,207.00 118,259,177.00 14%
DEVELOPMENT EXPENDITURE
The County Assembly did nto record any expenditures on development budget.
Operation & Maintenance
48%
Salaries52%
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5.0 CHALLENGES, LESSONS LEARNT AND WAY FORWARD
5.1 CHALLENGES
The following were challenges experienced during first quarter Budget implementation of FY
2018/19 Budget
i. Delays in implementation of Financial Year 2018/19 Budget. Partly has been attributed
by slow processes in facilitating requisitions and procurement of the development
programs.
ii. Delay in release of the equitable share by the National Treasury. The County has
received only one exchequer release for FY 2018/19. This has been caused by delays
in approving of the CARA and disbursement schedule.
iii. Weak linkages between planning and budgeting.
iv. Low O&M to support implementation of the development programmes.
v. High wage bill
5.2 LESSONS LEARNT AND RECOMMENDATIONS
The following are lessons learnt to be replicated in future budget implementations:
i) There is need to ensure project concept notes are prepared before any project is funded in
the budget. The concept notes will be the basis to which departments will seek for funding
and will address aspects of viability, sustainability, costs and realignment towards the
strategic interventions of the County Government. This will easen up the process of
preparation of cabinet papers.
ii) Citizen engagement through dialogue platforms for feedback on previous implemented
projects needs to be strengthened.
iii) There is need to engage the National Treasury to ensure timely release of funds to counties
as per projected cash flows.
iv) There is need to strengthen linkage between planning and budgeting to ensure realisation
of the strategic interventions as per Vision 2025.
v) Preparation of policies: There is need to implore ways of fastracking preparation of all
prerequisite policies and laws to facilitate implementation of the budget.