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Analysis of the Auditor General’s Reports on the Financial Statements of the County Executive FY (2020/21 – 2021/22) Kitui County

Total expenditure for Kitui County shows a general upward trend, with an annual increment averaging Ksh 0.26 billion while the annual increment average at Ksh 0.15 billion.

A review of County Budget implementation report from FY 2013/2014 to 2021/2022 from the office of the controller of budget shows that the county was funded from several sources of revenue to enable it undertake its activities and meet its financial obligations of service delivery. Figure 1.0 shows a trend of revenue received and the amount the county was able to absorb over a period of five years. From the year 2018-19, the county government of Kitui received more than 10 billion shillings to fund its operations. The highest funds disbursed in the years analyzed was 10.52 billion in the year 2020-2021.It was however noted that the controller of budget underfunded the approved budgets for the county over the years as shown in figure 1.0. which hamper county operations for non-realization of revenue factored in the budget. In the FY 2020-21 the budget of 11.84 billion was funded to a tune of 10.52 billion. This implies that 11.15% of budgeted activities were not funded. Subsequently in the FY

2021-22 the approved budget was 12.47 billion upon which the controller of budget disbursed 10.43 billion that’s 16.4 % of the activities were not funded.