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Analysis of Kitui County Third Quarter and Fourth Quarter of FY 2021/22 Budget Implementation Report

The IEA-Kenya in partnership with the National Democratic Institute (NDI) synthesized the third quarter (Q3) and fourth quarter (Q4) of the FY 2021/22 BIRR for Kitui county as part of a joint project titled “Strengthening Financial Accountability at The County-Level”. The objective of the analysis is to establish whether budget implementation is progressing according to the approved budget. Whereas in practice budgets may not always be implemented exactly as they were approved, this analysis attempts to explain any significant gaps that may raise significant budget credibility issues.