Analysis of the Auditor General’s Report on National Government for the Financial Year 2021/2022 and 2022/2023: Analysis for Agriculture, Infrastructure, Health and Water Ministries

The findings presented in the report shed light on fiscal discipline, transparency, and the effectiveness of public

resource management in Kenya’s governance framework. This analysis serves as a critical tool for policymakers,

legislators, and citizens, offering insights into the fiscal health of the government and identifying areas that

require attention and improvement. In this summary, we delve into the key highlights and implications of the

Auditor-General’s observations, aiming to provide a clear understanding of the challenges and opportunities

facing the national government in its pursuit of accountable and efficient financial management.

Fact sheet Analysis of the Auditor General’s Report on National Government for the Financial Year 2021/2022 and 2022/2023

Analysis of the Auditor General’s Report on National Government for the Financial Year 2021/2022 and 2022/2023

The Launch of Citizen’s Alternative Budget FY 2024/2025

Analysis of the Auditor General’s Reports on the Financial Statements of National Government

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.

Analysis of the Auditor General’s Reports on the Financial Statements of Kitui County Executive for the FY 2018/19-2019/20

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.

Analysis of Kitui County First Quarter and Second Quarter of 2021/22 Budget Implementation Report

The Citizen Alternative Budget 2022

The Citizen’s Alternative Budget contains budget proposals from the public and private sector stakeholders, who attended the IEA annual pre-budget hearings that took place on 5th and 6th October 2021 virtually. The proposals submitted were consolidated and synthesized by the IEA according to the various Medium Terms Expenditure Framework (MTEF) sectors, largely based on their feasibility, whether they make economic sense and whether they are in line with the national priorities of the government. Furthermore, this alternative budget takes cognisance of the draft budget policy statement 2021/2023 as a pre-budget statement that sets the macroeconomic framework through which the government will prepare the forthcoming budget.