Siaya County Budget Review and Outlook Paper 2018/2019

Abstract

Review of organizational performance at the end of an operating year is a critical managerial concept. It provides an opportunity to reflect on the successes, failures and challenges experienced during the year as well as draw lessons to inform future programming and project implementation. The BROP affords such an opportunity to government entities of which the County Government of Siaya (CGS) is one. This document analyses the actual fiscal performance of the CGS for FY 2018/19 against the approved budgetary allocations. From the analysis, overall absorption rate for FY 2018/19 was 71.6 percent. Absorption rate of development budget was 45 percent of the total budget. For recurrent expenditure absorption rate was 98.2 percent. Own source revenue collection stood at Kshs.189, 668,022 against a target of Kshs. 325,000,000 translating to 58.4 percent performance. The low rate of absorption for development expenditure was attributed to the delay in approval of the first supplementary Budget that occasioned delays in procurement of works, goods and services and requisition of funds.