Publications By Author : Raphael Muya

6 Found


Date Details Document
Fri, Apr 5, 2024

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

Author(s) Raphael Muya,

Theme: Accountability, Budget,



File Size: 1.76 MB
No of Downloads: 252.

Tue, Jan 23, 2024

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

Author(s) Raphael Muya,

Theme: Accountability, Budget,

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.



File Size: 587KB
No of Downloads: 219.

Wed, Feb 1, 2023

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

Author(s) Raphael Muya,

Theme: Accountability, Budget,

The audit findings for Kitui county for four financial years show that the audit opinion has not improved from the year 2016/17 from the disclaimer position. This is attributed to the auditor’s inability to access the necessary information and explanation of financial records from the county executive.



File Size: 301.01 KB
No of Downloads: 816.

Tue, Oct 25, 2022

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

Author(s) Raphael Muya,

Theme: Accountability,

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.



File Size: 737.39 KB
No of Downloads: 786.

Tue, May 24, 2022

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

Author(s) Raphael Muya,

Theme: Budget,

Kitui county approved a budget for FY 2021/22 of Ksh.12.5billion comprising of Kshs.8.4 billion in recurrent expenditure and Kshs.4.1 billion in development expenditure.



File Size: 790 kb
No of Downloads: 836.

Fri, Jan 28, 2022

The Citizen Alternative Budget 2022

Author(s) Raphael Muya,

Theme: Budget,

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.



File Size: 607KB
No of Downloads: 505.