Page 1 of 70 - HOMA BAY COUNTY ASSEMBLY · Page 7 of 70 Orders No 207 for scrutiny and preparation...

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TABLE OF CONTENTS

LIST OF ABBREVIATIONS ................................................................................................................. 3

1.0 PREFACE ................................................................................................................................... 4

1.1 Committee Mandates ............................................................................................................... 4

1.2 Committee Membership........................................................................................................... 5

1.3 Submission of the Budget Estimates for FY 2018/2019 ........................................................... 6

1.4 Committal to the Budget and Appropriations Committee ....................................................... 6

1.5 Committee Meetings ................................................................................................................ 7

1.6 Acknowledgements.................................................................... Error! Bookmark not defined.

1.7 Adoption of the Committee Report .......................................................................................... 8

2.0 BACKGROUND ........................................................................................................................... 9

2.1 Legal Guidelines on the Budget Estimates.............................................................................. 10

3.0 COMMITTEE’S GENERAL OBSERVATIONS ............................................................................... 11

3.1 Fiscal Responsibility Principles ........................................................................................... 11

3.2 The Estimates of the Expenditure........................................................................................ 11

3.3 Local Revenue Income Sources ............................................................................................ 13

3.4 Resource Allocation Among Spending Units....................................................................... 14

3.5 The County Public Funds ...................................................................................................... 16

3.6 Staff Establishment ............................................................................................................... 17

3.7 Responsibilities of Accounting Officers.................................................................................. 19

3.8 Regulations for the Administration, Control and Management of Grants ............................. 20

3.9 Stock of Pending Bills .............................................................................................................. 20

3.10 Absorption Rate by the Spending Units ................................................................................ 21

3.11 List of Development Projects by Locations and Costs .......................................................... 21

3.12 Public Participation on the County Budget( FY 2018/19) ..................................................... 22

4.0 COMMITTEE’S GENERAL RECOMMENDATIONS ..................................................................... 23

5.0 SECTORAL OBSERVATIONS AND RECOMMENDATIONS ......................................................... 25

PRAYER .......................................................................................................................................... 70

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LIST OF ABBREVIATIONS

A-I-A Appropriation in Aid ARUD Agriculture Rural and Urban Development CBROP County Budget Review and Outlook Paper CBK Central Bank of Kenya CECM County Executive Committee Member CFSP County Fiscal Strategy Paper CIDP County Integrated Development Plan CRA Commission on Revenue Allocation CRF County Revenue Fund DANIDA Danish Development Agency DUAs Departments, Units and Agencies EAC East African Community ECD Early Childhood Development FY Financial Year GDP Gross Domestic Product ICT Information and Communications Technology IFMIS Integrated Financial Management Information Systems

MDAs Ministries, Departments and Agencies MTEF Medium Term Expenditure Framework MTP Medium-Term Plan PFM Public Financial Management PPP Public Private Partnership SACCO Savings and Credit Cooperatives SDGs Sustainable Development Goals SSA Sub- Saharan Africa TSA Treasury Single Account

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1.0 PREFACE

1.1 Committee Mandates

The Budget and Appropriations committee is a select committee

established pursuant to the provisions of Standing Order No. 187

which provides that, there shall be a select committee to be

known as the County Budget and Appropriations committee

consisting of a chairperson and not more than eight other

members.

The committee is mandated to;

(a) Investigate, inquire into and report on all matters related to

coordination, control and monitoring of the County Budget.

(b) Discuss and review the estimates and make

recommendations to the County Assembly.

(c) Examine the County Fiscal Strategy Paper presented to the

County Assembly.

(d) Examine Bills related to the County Budget including

Appropriations Bills.

(e) Evaluate tax estimates, economic and budgetary policies

and programmes with direct budget outlays.

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1.2 Committee Membership The Committee was constituted on Wednesday, 27th September,

2017 and reconstituted on 29th January,2018 comprising of the

following Members: -

NO. NAME WARD DESIGNATION

1 Hon. Nicholas Owaka Kanyamwa Kosewe Chairperson

2 Hon. Monoflorita Ondiek MCA V/Chairperson

3 Hon. Morice Ogwang Kendu Bay Town Member

4 Hon. Godfrey Juma Kabondo West Member

5 Hon. Ellyas Orondo Gem East Member

6 Hon. Nicholas Ayieta Gwassi South Member

7 Hon. Joshua Nyabola East Kamagak Member

8 Hon. Pamela Odira MCA Member

9 Hon. Mary Gaya MCA Member

Committee Secretariat

S/NO NAME DESIGNATION

1 Ms. Caroline Sang Chief Finance Officer

2 Mr. Charles Olela Deputy Clerk

3 Mr. Stephen Ojako Principal Clerk Asst

4 Ms. Vera Anyango Clerk Assistant

5 Ms. Leah Lieta Executive Secretary

6 Mr. John Oyoko Sergeant-At-Arms

7 Mrs. Lina Dhikusoka Snr Legal Counsel

8 Mr. Jared Mingusa Fiscal Analyst

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1.3 Submission of the Budget Estimates for FY 2018/2019

It is a requirement under section 129(2) of the PFM Act, 2012 and

Regulation 30 of the PFM Regulations 2015 that the County

Treasury shall prepare and submit the County Budget Estimates to

the County Assembly for approval.Regulation 31 of the PFM

Regulations provides that the following guidelines shall be observed

at all times during budget formulation and approval; all revenue and

expenditure shall be entered into the County Government Budget

Estimates; the expenditure entered shall be authorized for one

financial year only ;budget revenue and expenditure appropriations

shall be balanced ;budget estimates shall take into account

expenditure priorities, which contributes to the realization of the

required output and desired policy outcomes.

1.4 Committal to the Budget and Appropriations Committee

Pursuant to the provisions of Section 129(2) of the PFM Act 2012,

Madam Speaker made a communication to the House on Tuesday,

15th May, 2018 that she had received the Homa Bay County Budget

Estimates for FY 2018/2019 submitted by the CEC Member for

Finance, Economic Planning and Service Delivery to the office of the

Clerk on 30th April, 2018. She subsequently committed it to the

Budget and Appropriations Committee and Sectoral committees

pursuant to the provisions of the County Assembly Standing

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Orders No 207 for scrutiny and preparation of the report for tabling

in this House.

1.5 Committee Meetings

The committee held its first sitting to deliberate on County Budget

Estimates for FY 2018/2019 on Monday 28th May, 2018 and held

several other meetings for further deliberations, the final one being

on 10th July, 2018 where the report was compiled and adopted

ready for tabling.

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2.0 BACKGROUND

2.1 Legal Guidelines on the Budget Estimates

(1) Section 129 of the PFM Act, 2012.

(2) Regulation 30 of the PFM Regulations, 2015.

(3) Standing Orders No. 207.

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3.0 COMMITTEE’S GENERAL OBSERVATIONS

3.1 Fiscal Responsibility Principles

In managing the Homa Bay County Government’s public finances,

the County Treasury shall ensure the following fiscal responsibilities

principles Pursuant to the provisions of Section 107 of the PFM Act,

2012 and Regulation 25 of the PFM Regulations 2015 as follows;

The County Government’s recurrent expenditure shall not

exceed the total revenue.

Over the Medium Term, a minimum of 30% of the budget

shall be allocated to the development expenditure.

The County government’s expenditure on wages and

benefits for its public officers shall not exceed 35% of the

total revenue.

Over the Medium Term, the government’s borrowings

shall be used only for the purpose of financing

development expenditure and not recurrent expenditure.

The County debt shall be maintained and not exceed 20%

of the total revenue at any given time.

The fiscal risks shall be maintained and managed

prudently.

3.2 The Estimates of the Expenditure

It is indicated in the Budget Estimates that in the Financial Year

2018/2019, the County Government of Homa Bay expects its total

expenditure to be Kshs7,732,086,904 comprising of Kshs

5,081,891,056 (65.72%) for recurrent expenditure and Kshs

2,650,195,848 (34.28%) for development expenditure. The County

expenditure is projected to rise to Kshs. 8,377,531,025 in FY

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2019/2020.The expected expenditure will be financed by the grants

from the National Government, Local Revenue (including

Appropriation in Aid), grants from external sources, loans and

donations from development partners. The sources of funds are as

shown below;

a) Equitable share of National Revenue (6,688,200,000).

b) Conditional Grants from National Govt (444,954,827).

c) Local Revenue Sources (172,996,417).

d) Loans, Donations and other Grants (425,935,660).

(i) Conditional Grants from the National Government

This consists of the following;

Rehabilitation of Village Polytechnics (46,675,000)

Compensation for user fee forgone (22,185,346)

Road Maintenance Fuel Levy (176,094,481)

Leasing of Medical Equipment(200,000,000)

(ii)Loans and Grants from Development Partners

This consists of the following;

DANIDA (21,870,000)

DANIDA(8,948,129)-Initially for FY 2017/18

Transforming Health Systems for Universal Care Project

(85,820,342)

Agriculture and Rural Inclusive Growth Project (140,435,163)

Kenya Devolution Support Programme (49,500,526)

Kenya Urban Support Project (119,361,500)-

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3.3 Local Revenue Income Sources

The County Treasury’s projected internal revenue is Kshs.

172,996,417 in the Budget Estimates for FY 2018/19 as compared

to Kshs. 118,664,278 in the Supplementary Budget Estimates for FY

2017/2018 which represents a growth projection of 45.79% over

revised target. However, this is still a low projection in own source

revenue collection that leads to the County losing considerable

amount of money when national resources are being allocated to the

Counties. In line with provisions of Article 203 of the Constitution of

Kenya, 2010, currently the national resources are allocated based on

weighted formula; Population (45%), Poverty rate (20%), Land Area

(8%), Fiscal Responsibility (2%) and Basic Equitable Share

(25%).Therefore the County is losing a lot when resources are

allocated taking cognizant of the fiscal responsibility principles

(2%) which is calculated on each Counties annual revenue increase

per capita. The local revenue target is still low and unrealistic given

the historical trend.

The County Treasury is working on measures to expand the revenue

base through a comprehensive assessment of the potential as well as

eliminating revenue leakages. Some of these interventions include;

Developing and actualizing policies to underpin revenue

measures.

Establishing resource mobilization unit and developing

effective framework for grant seeking and the PPPs;

Enacting and implementation of Finance Bill and its enabling

legislations.

Mapping all available revenue streams and automating

collection where applicable.

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Performance contracting, redeployment, rotation and capacity

building for revenue staff.

Removing weaknesses such as spending at source, poor

internal control and audit, cash handling and irregular

reporting.

Avoiding irregular waivers.

Implementing provisions enabling retention of local revenue.

There is need for the County Government to review the A.I.A

policy to allow departments to retain part of the funds

collected for internal use.

The revenue shortfall will continue to undermine development in

our county as this will hinder making devolution work for the

people of Homa-Bay County.

3.4 Resource Allocation Among Spending Units

Most spending units were able to restrict themselves within the

ceilings provided in the approved County Fiscal strategy Paper,

2018.Allocation has been made as per the criteria set and in

consideration of the strategic priorities of the County Government.

The table below provides a breakdown of the allocations for

expenditure by various spending units;

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Resource Allocation Among the Various Spending Entities

Revised Estimates for the

FY 2016/2017

Revised Estimates for the FY

2017/2018

Draft Estimates for the FY

2018/2019

Recurrent Development Total Recurrent Development Total Recurrent Development Total Agriculture,

Livestock, Fisheries and Food Security

168,095,440 164,000,000 332,095,440 187,746,528 232,000,000 419,746,528 193,177,789 202,543,551 395,721,340

Tourism,

Sports, Gender, Youth, Culture and

Social Services

63,076,964 52,823,500 115,900,464 71,122,828 66,000,000 137,122,828 69,496,766 106,705,000 176,201,766

Roads, Public Works and

Transport

41,335,725 570,990,400 612,326,125 46,628,546 544,059,682 590,688,228 72,736,698 501,795,905 574,532,603

Energy and Mining

25,117,088 66,037,548 91,154,636 33,999,364 80,000,000 113,999,364 34,740,345 75,458,987 110,199,332

Education and ICT

337,153,548 135,599,000 472,752,548 444,813,284 172,000,000 616,813,284 534,204,183 119,600,334 653,804,517

Health Services

1,653,670,232 250,000,000 1,903,670,232 1,976,385,816 340,000,000 2,316,385816 2,073,692,084 440,385,996 2,514,078,080

Lands, Housing,

Urban Development and Physical Planning

49,704,332 71,000,000 120,704,332 56,853,222 201,892,100 258,745,322 68,119,805 204,859,267 272,979,072

Trade,

Industry, Cooperatives and Enterprise

Development

131,967,876 132,741,700 264,709,576 176,387,690, 106,000,000 282,387,690 192,183,688 150,414,670 342,598,358

Water, Environment and Natural Resources

100,347,804 490,000,000 590,347,804 147,714,554 359,600,000 507,314,554 152,774,859

311,990,879 464,765,738

Finance,

Economic Planning and Service Delivery

552,782,952 79,419,452 632,202,404 329,567,898 251,320,690 580,888,588 111,150,243 503,123,355 614,273,597

Office of the

Governor

486,166,772 65,000,000 551,166,772 452,030,633 88,000,000 540,030,633 533,918,029 78,000,000 611,918029

County Public Service Board

89,162,357 0 89,162,357 105,895,345 12,000,000 117,895,345 33,432,205 1,000,000 34,432,205

County

Assembly Service Board

935,259,340 20,461,535 955,720,835 1,019,973,075 67,000,000 1,086,973075 907,264,362 59,317,904 966,,582,266

Total Estimates

4,633,840,430 2,098,073,095 6,731,913,525 5,049,118,783 2,519,872,472 7,568,991,255 44,976,891,056 2,755,195,848 7,732,086,904

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3.5 The County Public Funds

Section 110 of the PFM Act 2012 permits the creation of the County

Emergency Fund whilst section 116 of the PFM Act 2012 and

Regulation 197 of the PFM Regulations 2015 permits the creation

of other County public funds based on a legal framework that has

been approved by the County Assembly in exercise of its legislative

Authority Pursuant to Article 185 of the Constitution of Kenya

2010.

a) The County Education Bursary Fund

The Department of Education and ICT has been allocated Ksh.103,

000,000 for the Bursary Fund. Ksh.100,000,000 will be allocated to

the 40 Wards equally each being allocated Ksh.2,500,000 whilst

Ksh.3,000,000 is used for administrative costs.

Regulation 197 (1) (d) of the PFM Regulations 2015 and Section 5

(1) ( c ) of the Homa Bay County Education Bursary Fund Act 2015

provides that the administration costs of the fund shall be a

maximum of three percent 3% of the approved budgets of the

funds. The Ksh. 3,000,000 set aside for the administrative costs is

3% of the total budget of the as required by law.

b) The Homa Bay County Emergency Fund

The County Assembly pursuant to its legislative authority vested

upon it under Article 185 of the Constitution of Kenya 2010 passed

the Emergency Fund Act 2016 pursuant to the provisions of Section

110-115 of the PFM Act 2012. Section 4 (3) of the Homa Bay

County Emergency Fund Act provides that the Emergency Fund

shall not exceed 2% of the total revenue in line with Section 113 of

the PFM Act 2012. The department of Finance, Economic Planning

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and Service Delivery has a budget of Kshs 71,193,598 for

Emergency Reserves and Liquidity Management Services which

translates to 0.92 % of the total County government’s revenue and

therefore within the threshold of 2% provided in the Public Finance

Management Act, 2012.

c) The County Trade Fund

The County Assembly in exercise of its legislative authority passed

the Homa Bay County Trade Fund Act in 2015 whose purpose was

to establish the Trade Fund and for its administration.

The Department of Trade, Industry, Co-operatives and Enterprise

Development has an allocation of Ksh 5,000,000 for the Trade Fund

Pursuant to the Homa Bay County Trade Fund Act ,2015 which is in

line with Section 116 of the PFM Act, 2012 and Regulation 197 of

the PFM Regulations 2015.

The key outputs of this Fund are the creation of new enterprises,

enterprises supported to the next level; competitors and

investors/buyers get fair value; and investment attraction.

3.6 Staff Establishment

In managing the County Government’s finances, the County

Treasury shall ensure that the County Government’s recurrent

expenditure shall not exceed 70% of the County Total Revenue

Pursuant to the provisions of Section 107 (2) (a) of the PFM Act,

2012 and Regulation 25 (1) (b) of the Public Finance Management

Regulations, 2015. Furthermore the wages and benefits of the public

officers within the County shall not exceed 35% of the total revenue

Pursuant to Regulation 25(1) (a) of the PFM Regulations 2015.

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A review of the budget indicates that personal emoluments amounts

to Kshs 3,067,101,270 translating to 39.71% of County total

revenue.

The table below enumerates the ratio of the wages and benefits of

the public officers to the total budget allocation.

RATIO OF COMPENSATION TO EMPLOYEES

Vote Head

Budget estimates 2018/19

Draft Compensation

to Employees 2018/2019

Draft Other

Recurrent 2018/2019

Draft Total

Recurrent 2018/2019

Draft

Development 2018/2019

Draft Total 2018/2019

5111

Agriculture, Livestock,

Fisheries and Food

Security

153,737,864 39,439,925 193,177,789

202,543,551 395,721,340

5112

Tourism, Sports, Youth

Gender, Culture and Social

Services

37,521,450 31,975,316 69,496,766 106,705,000 176,201,766

5113

Roads, Transport and

Public Works 54,450,062 18,286,636 72,736,698

501,795,905 574,532,603

5114 Energy and Mining

17,097,144 17,643,201 34,740,345 75,458,987 110,199,332

5115 Education and ICT

327,069,303 207,134,880 534,204,183 119,600,334 653,804,517

5116 Health Services

1,441,160,805 632,531,279 2,073,692,084 440,385,996 2,514,078,080

5117

Lands, Housing, Urban

Development and Physical

Planning 38,123,069 29,996,736 68,119,805 204,859,267 272,979,072

5118

Trade, Industrialization,

Cooperatives and

Enterprise Development 168,826,059 23,357,629 192,183,688

150,414,670 342,598,358

5119

Water, Environment and

Natural Resources 89,332,510 63,442,349 152,774,859

311,990,879 464,765,738

5120

Finance, Economic

Planning and Service

Delivery

79,506,348 66,643,895 111,150,243 503,123,355 614,273,598

5121 Office of the Governor

236,427,286 297,490,743 533,918,029 78,000,000 611,918,029

5122 County Public Service

Board 25,334,304 78,097,901 33,432,205 1,000,000 109,432,205

5123 County Assembly Service

Board

398,500,066 508,764,296 907,264,362 59,317,904 966,264,362

Total Estimates 3,067,101,270 2,005,841,657 4,976,891,056 2,755,195,848 7,732,086,904

Percentage 39.71 25.97 64.37 35.63 100

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Section 107 (2)(a) of the PFM Act 2012 as read together with

Regulation 25(1) (a) and (b) provides that the wages and benefits

for a County Government’s Public Officers shall NOT exceed 35% of

the County Government’s total revenue. The above inserted table

shows that the current percentage stands at 39.71% contrary to the

aforementioned provisions of the law.

It is observed that some of the lists of staff establishments in some

departments were insufficiently detailed thereby making it difficult

to justify the proposed wages and benefits for the public officers

within departments. Nevertheless, the ratio between recurrent and

development expenditure is within the threshold of 70:30 as

required by law. Recurrent expenditure is 64.37% while

Development expenditure is 35.63%.

3.7 Responsibilities of Accounting Officers

It has been noted that some chief officers who are presumed to be

the accounting officers in the various departments are not

designated in writing by the CECM in charge of Finance to be the

accounting officers responsible for managing the finances of their

entities as outlined in section 148(1) of the PFM

Act,2012.Furthermore,Section 148(3) of the PFM Act,2012 provides

that the CECM for Finance shall ensure that each County

Government entity has an accounting officer in accordance with

Article 226 of the Constitution of Kenya,2010.This scenario has

made it difficult for the chief officers to be accountable to the County

Assembly for ensuring that the resources of the entities which they

are in charge of are used in a way that is lawful and authorized;

effective, efficient, economical and transparent as outlined in

section 149(1) of the PFM Act,2012.

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3.8 Regulations for the Administration, Control and Management of Grants The County Treasury has not formulated Regulations meant for the

Administration, Control and Management of Grants pursuant to the

provisions of section 139 of the PFM Act, 2012. These Regulations

are meant to provide for the procedures for allocation and

disbursement of grants, including requiring the publication of

transparent criteria for the allocation of grants. They also meant to

provide for procedures for budgeting, financial management,

accounting and reporting of grants by the recipients.

3.9 Stock of Pending Bills

The committee noted that the County Executive is planning to clear

its stock of pending bills within the next two years. As a

consequence, it will dedicate at least 5% of the receipt of equitable

share towards settling pending bills. For the FY 2018/2019, Kshs.

334,410,000 is to be allocated for part settlement of pending bills

estimated to be amounting to Kshs. 380,300,818.66.However it has

been observed that the County Debt Management Strategy Paper,

2018 does not give sufficient details of the pending bills thereby

making it difficult to justify the existence of these pending Bills.

Furthermore, the figures indicated as pending bills per department

in the draft budget estimates were disputed by the respective

CECMs making it difficult to determine the actual amount of pending

bills.

It is also not envisaged for the County Government to have pending

bills given that the approved budget is always balanced. Regulation

31(c) of the PFM Regulations, 2015 provides that budget revenue

and expenditure appropriations shall be balanced.

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Pending bills can only arise when payments are made out of funds

not earmarked for that specific activity. Regulation 53 of the PFM

Regulations provides that an accounting officer of an entity may not

authorize payment to be made out of funds earmarked for specific

activities for purposes other than those activities.

However the County Treasury has no budget lines for the payment

of the pending bills in the budget estimates for FY 2018/2019.

3.10 Absorption Rate by the Spending Units

It was noted that most of the spending units have very low

absorption rate of funds allocated to them. This is majorly attributed

to the use of centralized financial management system by the

County Treasury contrary to the provisions of section 148(5) of the

PFM Act, 2012.The spending units receive very little funds from the

County Treasury which are not commensurate with their approved

budgets. For example, the Department of Agriculture, Livestock,

Fisheries and Food Security had only received Kshs 4,000,000 for

development expenditure by 13th June, 2018 out of approved

development expenditure of Kshs 232,000,000.

There seems to be a deliberate attempt to entrench bureaucracy

within the County Treasury aimed at frustrating these spending

units in implementation of their development projects.

3.11 List of Development Projects by Locations and Costs

It was noted that in almost all the departments, the specific locations

where some projects are to be implemented are not explicitly

indicated. This makes it difficult to assess the degree in which the

resources have been allocated equitably. This can also easily lead to

misappropriation of funds allocated for these projects. Furthermore,

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it can make it difficult for monitoring and evaluation of the status of

implementation of these projects. Therefore the draft budget

estimates is incomplete and inaccurate.

Regulation 29 of the PFM Regulations, 2015 provides that the

accounting officers shall ensure that the estimates relating to their

departments are prepared in conformity to the constitution, the

relevant acts and regulations; and are complete and accurate as

possible.

3.12 Public Participation on the County Budget( FY 2018/19)

The committee conducted public participation on the County Budget

Estimates in all the eight (8) sub-counties from Monday 28th May,

2018 to Thursday 31st May 2018 pursuant to the provisions of

Articles 10,196 and 201 of the Constitution of Kenya 2010, section

131 of the PFM Act, 2012 and section 87 of the County

Governments Act, 2012.

It was observed that the citizens of Homa Bay County somehow feel

disappointed with low level of service delivery by the County

Executive. They lamented that for the last five (5) years, they have

always proposed projects they wished should have been initiated

and actualized but very little has been done to their satisfaction.

They insisted that Homa Bay County Government must be seen to

advance one of the principles of devolution as outlined in the

provisions of Article 174(f) of the Constitution of Kenya, 2010 which

is to promote social and economic development and the provision of

proximate, easily accessible services throughout the county.

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4.0 COMMITTEE’S GENERAL RECOMMENDATIONS

(1).The County Treasury should ensure that the fiscal responsibility

principles are adhered to as clearly outlined in Section 107 of the

PFM Act,2012 and Regulation 25 of the PFM Regulations,2015.This

is in order to guide effective, efficient, prudent and legal

justifications as stated in the various budgets of the departments.

(2).The County Treasury need to conform to the provisions of

Section 107(2)(a) of the PFM Act,2012 and Regulation 25(1)(a)

and (b) of the PFM Regulations that explicitly requires that the

wages and benefits for County Government public and state officers

shall not exceed 35% of the County Government total revenue. The

staff establishment should always be detailed and accurate.

(3).Only County public funds that have been created based on legal

frameworks that have been approved by the County Assembly

should be factored in the budget. These funds should be used strictly

as per the provisions in the relevant National and County laws. The

relevant acts enacted to create funds should be fully operationalized

and their regulations developed.

(4) The County Treasury should take drastic measures to enhance

county revenue collection. This is because the potential revenue

sources within the county have not been fully harnessed.

(5) The County Treasury should adhere to the provisions of section

148(5) of the PFM Act, 2012 by adopting the use of the

decentralized financial management service. This is to increase the

absorption rate by all the county spending units.

(6) The County Treasury should move with speed and formulate

regulations to be approved by this House on the administration,

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control and management of the grants pursuant to the provisions of

section 139 of the PFM Act, 2012.

(7) The CECM for Finance should, except as otherwise provided by

law, in writing designate accounting officers to be responsible for

managing the finances of the county government entities as is

specified in the designation. This will enable these accounting

officers to be accountable to the County Assembly for ensuring that

the resources of the entities for which they are designated are used

in a way that is lawful and authorized; and effective, efficient,

economical and transparent. This is pursuant to the provisions of

sections 148 and 149 of the PFM Act, 2012.

(8) The County Treasury should ensure that all funds are spent as

appropriated by the County Assembly to avoid accrual of pending

bills. Existence of any pending bills should be disclosed in the

County Debt Management Strategy Paper. There should be no

budgetary allocations for payment of pending bills given that the

County Executive did not justify their existence. There were

submissions of conflicting figures on the same.

(9) The locations of development projects must always be indicated

in the budget estimates and should be equitably distributed across

the county.

(10) Homa Bay County government must strive to implement all the

development projects captured in the Budget estimates for the

satisfaction of its citizens.

(11) The CECM for Finance should prepare quarterly reports for

County Government entity and submit to the Assembly not later

than one month after the end of each quarter in line with the

provisions of section 166 of the PFM Act, 2012.

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5.0 SECTORAL OBSERVATIONS AND RECOMMENDATIONS

VOTE 5111: AGRICULTURE, LIVESTOCK, FISHERIES AND FOOD

SECURITY

OBSERVATIONS

In the Draft Budget Estimates for FY 2018/19, the committee

observed the following;

In SP 1.1 Policy and Planning Services, the performance

indicator for the year FY 2018/19 is zero yet the sub

programme has been allocated Kshs 4,000,000 for the same

year. Again, in the line item, the vote for Policy and Planning

Services is missing.

Some items have been classified as development expenditure

yet they are recurrent in nature;

In Crop, Land and Agribusiness Development Services

programme, the department plans to acquire tractors at a cost

of Kshs 22,000,000 yet under Acquisition of non-financial

assets the amount budgeted for the same is Kshs 10,000,000.In

addition, the performance indicators gives 8 tractors while in

the list of development projects by location and costs

(appendix 1), it provides for the planned purchase of 4

tractors.

The line item budget is not in tandem with the list of

development projects by location and costs provided in

appendix 1. For instance there are items which appear in the

list but are not available in the line item eg. Establishment of

County Agricultural Training Centre (ATC) at Riwa in

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Karachuonyo North; and Establishment/Completion of Post-

Harvest Handling facility at Kigoto (Gwassi South Ward).

Details of projects under Food Security Programme are

missing from the list of development projects by location and

costs (appendix 1) thus making it difficult to establish what the

Kshs. 49,379,955 allocated for the same will be spent on.

In Fisheries Resources Development Services Programme,

training of Beach Management Units (BMUs) is planned to cost

Kshs 5,000,000 while under the itemised budget there is an

item, “Trainer Allowance” with a vote of Kshs 4,950,000. It is

not clear whether these two items are related or meant to

achieve the same objective.

The department has outstanding pending bills of Kshs

17,041,609.00 as contained the draft budget estimates. However the CECM in charge submitted a pending bill of Kshs

27,514,426. Therefore it is not clear how much are the exact

pending bills for the department.

The department’s budget for compensation to employees in

the draft budget estimates is Kshs 153,737,864 while the list

of staff establishment together with their payroll data annexed

to the estimates indicates that the total amount meant for

compensation to employees is Kshs 145,147,141. It is

therefore not clear what is the actual cost of compensation to

employees for the department. The list of staff establishment

annexed in the estimates indicates that the department has

237 employees while the CECM in charge submitted a list

containing names of 247 employees in IPPD payroll and 7

employees in manual payroll.

The department is expecting a grant from World Bank at a tune

of Kshs 140,435,163 in support of the National Agriculture

Rural Inclusive Growth Project but this has not been reflected

in the department’s budget. Failure to include this component

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in the budget will affect both the planned and future

implementation of the project. The purpose for the grant is to

increase agricultural productivity and profitability of targeted

rural communities and to provide immediate and effective

response in case of crisis or emergencies.

The sugar cane farmers in the county (sugar belt) have

received minimal or little or no development assistance

throughout the County planning processes. The sugarcane

farming is a source of livelihood to the people of Homa Bay

County as well as a revenue source for the county government.

In light of this, their concerns including but not limited to the

provisions of quality seedlings, subsidized fertilizer; marketing

of produce; and training of farmers. Going forward these

matters should be included in the CIDP 2018-2022, ADP and

Budgets 2018-2019.

RECOMMENDATIONS

The budgeted items should be correctly classified as either

recurrent or development expenditure.

The allocation for the purchase of tractors should be

reallocated since it is supposed to be budgeted for in the

second year of the implementation of the CIDP.

The itemised budget should be realigned with the list of

development projects by locations and costs.

The department should provide detailed information on

locations and costs of development projects to be funded by

the budget.

The department needs to clarify whether the vote on the

training of BMUs and Trainer Allowance are related or meant

to achieve the same objective.

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Training of BMUs should be considered and budgeted for once

in five years given that the elections for BMU leadership is held

once every five years and that is when the elected officials are

trained on their roles and responsibilities.

The department should provide a detailed and accurate

breakdown of all its outstanding pending bills. The information

must include; details of the suppliers owed, the amount owed,

LPOs/LSOs numbers, Letter of tender Awards and Completion

certificates in the case of works.

The department should always avail current and updated

details of staff establishment together with the payroll data.

The department’s budget must be revised to incorporate the

National Agriculture and Rural Inclusive Growth Project at a

cost of Kshs 140,435,163 to avoid the county missing out on

this grant in subsequent financial years. Reallocations should

be done from the sub-programmes to fund this project as

follows;

S.P 2.1 Land Development Services (20,000,000)

S.P 2.2 Agribusiness Development Services (10,000,000)

S.P 3.1 Farm Input Access Services (20,000,000)

S.P 3.2 Sub-Sector Infrastructure Devt Services (22,000,000)

S.P 4.1 Capture Fisheries (20,000,000)

S.P 5.1 Livestock Improvement and Devt Services (20,000,000)

S.P 5.2 Livestock Products Value Addition (10,000,000)

S.P Livestock and Disease Management (10,000,000)

S.P General Administration and Support Services (8,435,163)

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SUMMARY OF EXPENDITURE BY PROGRAMMES AND SUB PROGRAMMES, FY 2018/19-

2020/21 (KSH)

Sub Programme

Revised

Estimates

2017/18

Draft Estimates

2018/2019

Projected

Estimates

2019/2020

Projected

Estimates

2020/2021

Programme 1: Policy Planning, General Administration and Support Services

SP 1: Policy and Planning Services

-

4,000,000

4,320,000

4,665,600

SP 1.2: General Administration and

Support Services

187,746,528

189,177,789

213,421,988

230,495,747

Total Expenditure of CP1 187,746,528 193,177,789 217,741,988 235,161,347

Programme 2: Crop, Land and Agribusiness Development Services

SP 2.1: Crop Development Services 2,267,092 6,000,092 6,720,103 7,526,515

SP 2.2: Agribusiness Development

Services 10,141,128 4,000,000 15,680,000 17,561,600

SP 2.3: Land Development Services 6,387,980 8,000,016 31,360,018 35,123,220

SP 2.5: National Agriculture Rural

Inclusive Growth 55,000,000 140,435,163 0 0

SP 2.6: Agriculture Sector

Development Support Programme 5,500,000 0 0 0


Programme 3: Food Security Enhancement Services

SP 3.1: Farm Input Access Services 41,093,800 7,028,955 30,272,430 33,905,121

SP 3.2: Sub Sector Infrastructure

Development Services 23,443,000 351,000 25,033,120 28,037,094


Programme 4: Fisheries Resources Development Services

SP4.1: Capture Fisheries 34,180,000 8,500,000 31,920,000 35,750,400

SP4.2: Farmed Fish Production 16,900,000 9,300,000 10,416,000 11,665,920


Programme 5: Livestock Development Programme

SP5.1: Livestock Improvement and

Development 13,320,000 3,689,200 26,531,904 29,715,732

SP5.2: Livestock Products Value

Addition and Marketing 17,357,000 8,000,000 20,160,000 22,579,200

SP5.3: Livestock Health and Disease

Management 6,410,000 7,239,125 19,307,820 21,624,758


TOTAL DEPARTMENT

EXPENDITURE 419,746,528 395,721,340 435,143,383 478,650,909

RECURRENT EXPENDITURE 187,746,528 193,177,789 217,741,988 235,161,347

DEVELOPMENT EXPENDITURE 232,000,000 202,543,551 217,401,395 243,489,562

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VOTE 5112: TOURISM, SPORTS, GENDER, CULTURE AND SOCIAL

SERVICES

OBSERVATIONS

In the Draft Budget Estimates for FY 2018/19,the committee had the

following observations;

In the draft budget estimates, it is indicated that the

compensation for employees is Kshs 27,816,450 while the CECM

in charge of the department submitted that their budget for

compensation to employees is Kshs 22,814,040 (a difference of

Kshs 5,002,410).

The department’s total budget has increased by Kshs 42,940,079

(Kshs 149,201,776 in FY 2017/18 to Kshs 192,141,855 in FY

2018/19) yet a review of the department’s budget performance

shows that it is one of the lowest performing.

The relevant committee recommended that the department

shelve planned development of Nyamgondho Historical Site and

Simbi Nyaima Tourists Attraction site and instead the budgeted

funds be reallocated for the development of Gor Mahia (Ndhiwa)

and Oyugis Stadia respectively.

The number of elderly persons to benefit from the social

protection fund is indicated to be 2000 yet the list and

distribution of the targeted beneficiaries is not provided to

support the same. In addition, there is no existing Act to regulate

the implementation of the same. Furthermore, the activity has

been previously allocated funds but has never been implemented.

The department also plans to support 80 orphanage homes with

supply of food stuffs. However, the list and distribution of the

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orphanage homes is not provided to justify the allocation for the

same.

In the SP 2.1: Tourism Development and Promotion Services, the

total allocation is Kshs 18,940,089. However, the budget in the

list of development projects by location and costs is Kshs

16,940,089 (annex 1). This is less than the total budget for the

sub-programme by Kshs 2,000,000.There is no explanation on this

difference.

In the SP 2.2: Cultural Development and Promotion Services, the

total budget is Kshs 17,000,000 for development of a Cultural

Centre. However, the allocation in the list of development

projects by location and costs is Kshs 11,000,000 (annex 1). This is

less than the total sub programme budget by Kshs 6,000,000.

There is no explanation for this difference.

The relevant Committee recommended that the ward

tournaments be allocated Kshs 20,000,000 (Kshs 500,000) Per

ward) for all sports disciplines.

In the Social Development and Empowerment Services, the total

budget is indicated as Kshs 21,080,316. However, a counter

summation of the allocation of the sub-programme shows that

the total allocation is Kshs 22,080,316 (the total figure has been

understated due to error of addition.)

The department has a pending bill of Kshs 916,961 as indicated in

the draft budget estimates. The CECM in charge in her submission

indicated that the department’s pending bills are Kshs

20,790,199.

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RECOMMENDATIONS

The excess department’s budgetary allocation of Kshs 5,002,410

should be allocated to Policy and Planning Services Sub-

Programme.

In future, any increase in budgetary allocation for the department

must be anchored on its performance and in circumstances where

it has performed poorly; it should not be eligible for increase in its

budgetary allocation.

Kshs 74,000,000 meant for Infrastructural Development of Homa

Bay Stadium should be reduced to Kshs 40,000,000 and part of

the balance to be reallocated for the development of Oyugis and

Gor Mahia stadia respectively.

The allocation for the development of Nyamgondho Historical

Site(Kshs 7,940,088) and development of Simbi Nyaima Tourists

Attraction Site(Kshs 9,000,001) should be reallocated for the

development of Gor Mahia and Oyugis Stadia respectively.

There should be allocation of funds for the development of stadia

as follows; Gor Mahia Stadium in Ndhiwa (Kshs 20,000,000);

Oyugis Stadium (Kshs 15,000,000).

The department’s budgetary allocation of Kshs 15,940,089 should

be reallocated to Lands, ,Urban Development and Physical

Planning Department(Kenya Urban Support Programme).

The department should provide details of the targeted

beneficiaries of the social protection fund for the elderly persons.

In addition, a bill should be formulated and enacted or

operationalization of the fund.

The department should provide details (list and distribution) of

the orphanage homes earmarked to be financially assisted by the

department.

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The department should provide an explanation on the budgetary

allocation of Kshs 8,000,000 since the information has not been

captured in the line item budget.

With respect to the planned Wards Tournament, the department

should actualise it within the proposed budgetary allocation of

Kshs 12,705,000 on sub-programme 4.2-Sports Management and

Talent Development.

The department should provide a detailed breakdown of all its

pending bills as at 30th June, 2018. The information must include;

details of the suppliers owed, the amount owed, LPOs/LSOs

numbers, letter of tender awards and completion certificates in

the case of civil works.

SUMMARY OF EXPENDITURE BY PROGRAMMES AND SUB PROGRAMMES FOR

FY 2018/19-2019/20

Programme

Revised

Estimates

2017/18

Draft

Estimates

2018/2019

Projected

Estimates

2019/2020

Projected

Estimates

2020/2021

Programme 1: Policy, Planning and General Administration services

SP1.1: General Administration and Support Services

38,489,776 42,214,040 50,993,766 55,073,267

SP 1.2:.Policy and Planning Services 1,712,000 6,202,410 1,296,000 1,399,680

Sub Total Programme 1 40,201,776 48,416,450 52,289,766 56,472,947

Programme 2: Tourism and Culture Development Promotion Services

SP 2.1: Tourism Development and Promotion Services

18,000,000 2,000,000 20,455,296 22,091,720

SP 2.2: Cultural Development and Promotion Services

6,000,000 17,000,000 18,360,000 19,828,800


Programme 3: Social Development and Empowerment Services

SP 3.1: Gender and Women Empowerment

10,000,000 1,895,000 2,122,400 2,377,088

SP 3.2: Social Development and Support Services

9,921,062 14,185,316 15,333,841 17,173,902

SP 3.3: Youth Empowerment 4,000,000 1,000,000 1,120,000 1,254,400

SP 3.4: Disability Mainstreaming 3,000,000 4,000,000 4,480,000 5,017,600


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Programme 4: Management and Development of Sports and Sports Facilities

SP 4.1: Sports Infrastructure Development Services

42,000,000 75,000,000 82,880,000 92,825,600

SP 4.2: Sports Management and Talent Development

4,000,000 12,705,000 13,721,400 14,819,112


Total Expenditure for Department 137,122,838 176,201,766 210,762,703 231,861,169



VOTE 5113: ROADS, PUBLIC WORKS AND TRANSPORT

OBSERVATIONS

In the Draft Budget Estimates for FY 2018/19, the committee had

the following observations;

Whereas the performance indicators in the draft budget

estimates shows that the department is planning to train 800

boda boda operators, the Transport Services Programme has

classified the expenditure as other development of Kshs

24,792,004. This misclassification will lead to inaccurate

assessment of the development vote.

The department has pending bills of Kshs 109,247,115.68 as

captured in the draft budget estimates. However, the CECM in

charge submitted that the pending bills are to the tune of Kshs

105,394,865.

The department is targeting to open 160 km of new roads and

rehabilitate 100 km of roads at a cost of Kshs 292,814,378.

However, the names and locations of the roads to be opened and

rehabilitated are not indicated.

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The department has planned to purchase Plant and Machinery at

a cost of Kshs 12,000,000. However, there is no explanation on

which plant and machinery is to be purchased.

The performance indicator for the programme of Public Works

and Maintenance Services under SP2.2 on Plant and Machinery

maintenance indicates that it plans to maintain these plants and

machinery at a cost of Kshs 12,000,000. However, the summary of

expenditure by programme and sub programme indicates that the

funds are for acquisition of non-financial assets.

The department plans to purchase motor vehicles at a cost of

Kshs 10,000,000. However, the department has not captured it

under acquisition of non-financial assets. Failure to disclose the

purchase of motor vehicles in the programme based budget will

result in confusion and subsequent non-implementation of the

project.

The department intends to construct modern bus park at cost of

Kshs 19,588,000; and construct 3 single span bridges at cost of

Kshs 12,895,000. However, there are no details on the location of

these two projects.

RECOMMENDATIONS

The expenditure under Transport Services programme should be

classified under recurrent expenditure.

The department should provide a detailed breakdown of its

pending bills as at 30.6.2018. The information must include;

details of LPOs/LSOs numbers, Letter of tender Awards,

Completion certificate in the case of works.

The department should always provide the details of the names

and locations of the roads planned for opening and rehabilitation.

The department should provide the details of the plant and

machinery to be purchased.

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The department should harmonize its performance indicators

with the programmes and sub programmes.

The department should reclassify the purchase of the motor

vehicles from recurrent expenditure to acquisition of non-

financial assets.

The details of the location of the Bus Park and 3 single Span

Bridges should be provided.

Kshs 30,000,000 should be reallocated from S.P 3.1 Roads

Development and Rehabilitation Services to Lands, Housing Urban

Development and Physical Planning Department (Kenya Urban

Support Programme).

Kshs 20,000,000 should be reallocated from S.P 3.2 Roads

Maintenance Services to Lands, Housing Urban Development and

Physical Planning Department (Kenya Urban Support Programme).

The department’s development allocation of Kshs 320,000,000

should be prudently utilized for road development, rehabilitation

and maintenance of roads in all the 40 wards (2 roads per ward at

a cost of approximately Kshs 4,000,000 per road).

SUMMARY OF EXPENDITURE BY PROGRAMME AND SUB PROGRAMME FOR FY 2018/19 (KSH)

Sub Programme

Revised

Estimates

2017/2018

Draft

Estimates

2018/19

Projected

Estimates

2019/20

Projected

Estimates

2020/21

PROGRAMME 1: General Administration, Planning and Support Services

SP1.1 Human Resource and Support Services

24,765,388 54,450,062 58,806,067 63,510,552

SP1.2 Roads and Transport Services Operations

9,113,158 18,286,636 19,749,567 21,329,532


PROGRAMME2: Public works and maintenance services

SP 2:1 Quality control 1,750,000 9,179,577 9,913,943 10,707,059

SP 2.2 Plant and Machinery Maintenance

6,384,000 29,000,000 38,880,000 41,990,400

SP 2.3 Enforcement Services 4,616,000 - - -


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PROGRAMME 3: Road Development and Maintenance Services

SP 3:1 Road Development and Rehabilitation Services

339,865,959 243,887,687 306,754,209 343,564,715

SP 3.2 Road Maintenance 198,593,723 175,936,638 219,449,034 245,782,918

SP 3.3 Plant/Machinery Purchase -

12,000,000 13,440,000 15,052,800


PROGRAMME 4: Transport Services

SP 4:1 Bus Park Improvement Services

-

19,588,003 21,938,564 24,571,192

SP 4.2 BodaBoda Infrastructure Improvement Services

5,600,000 12,204,000 5,828,480 6,527,898


TOTAL DEPARTMENT

EXPENDITURE 590,688,228 574,532,603 694,759,864 773,037,065


DEVELOPMENT

EXPENDITURE 556,809,682 501,795,905 616,204,230 688,196,981

WARD PROJECTS TO BE FUNDED BY ROADS, TRANSPORT AND PUBLIC WORKS

WARD PROJECT NAME AMOUNT

1 GWASSI NORTH

KIKUBI-KIRAMBO RD TANGA-KIBURA-RAMULA RD

8,000,000.00

2 KWABWAI

CONSTRUCTION OF 2 ROADS 8,000,000.00

3 WEST KARACHUONYO

CONSTRUCTION OF ROAD FROM BALA BRIDGE-ALUM BEACH AND ROAD FROM ONYEGE JUNCTION-ANGONGA PRIMARY

8,000,000.00

4 KOKWANYO/KAKELO CONSTRUCTION OF 2 ROADS

8,000,000.00

5 LAMBWE

GRADING AND GRAVELING OF SIKRI-NDHURU KISAKA-CORNER 1-ARINGO SCHOOL-OCHIENG OTIENE JUNCTION RAPORA JUNCTION-SULME-NYASANJA-GODJOPE-KAMATO

8,000,000.00

6 EAST GEM

CONSTRUCTION OF RANGWE-CARLIFONIA-OMOCHE AND NYAMBARA ASUMBI-ROHO MOJA-MBEKA-NAMBA RD

8,000,000.00

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7 KANYADOTO CONSTRUCTION OF RAPEDHI-MARIWA-LIGODHO RD LIGODHO-MARANYONA-KOGA RD

8,000,000.00

8 KABONDO WEST CONSTRUCTION OF BOX CULVET AT AYIENGO AND KOGALO ROAD

8,000,000.00

9 KABONDO EAST CONSTRUCTION OF 2 ROADS

8,000,000.00

10 CENTRAL KARACHUONYO CONSTRUCTION OF RABUOR-KWARE-SARE RD AND SARE STAGE-KANYALUO RD

8,000,000.00

11 HOMA BAY CENTRAL CONSTRUCTION OF RODI KOPANY-OBAMBO RD AND SERO-MUDHOME-OGANDE RD

8,000,000.00

12 MFANGANO ISLAND MURRAMING OF MFANGANO RINGROAD

8,000,000.00

13 KANYAMWA KOLOGI CONSTRUCTION OF KAWERE-NDERE-LANGI AND KIDOI-NYANGIENDO-LANGI

8,000,000.00

14 SOUTH KASIPUL CONSTRUCTION OF KOJWANG- SIGOGO ROAD OYUGI- MIRONDO ROAD

8,000,000.00

15 KABUOCH NORTH CONSTRUCTION OF 2 ROADS

8,000,000.00

16 KOJWACH

GRAVELLING OF RINGA-NYAKWAKA-GOD AGAK OGANDO AND CONSTRUCTION OF KOROKORO RUNGU-ATEMO OWALO RD

8,000,000.00

17 KANYIKELA CONSTRUCTION OF NGUKU-RAPEDHI RD AND KONGIRO-MINYERE RD

8,000,000.00

18 KENDU BAY TOWN KADOLA-JIERI, OLD TOWN RD KOTIENO BEACH-MAGUTI-MJINI RD

8,000,000.00

19 KANYAMWA KOSEWE

CONSTRUCTION OF OMUNYU-ODASO-KODUOGO RD RAKORO DAGO RD KODUMBA-MANYWANDA RD

8,000,000.00

20 RUSINGA ISLAND LIANDA-ULUGI BEACH RD WASARIA-KAMGERE RD

8,000,000.00

21 WEST GEM CONSTRUCTION OF KONGIRO-YOGO RD AND MIRANGA-SOKO KOWITI RD

8,000,000.00

22 HOMA BAY WEST CONSTRUCTION OF 2 ROADS

8,000,000.00

23 KANYALUO

CONSTRUCTION OF KAMOLO-RAOONGO-SEME RD KAMOLO-ORIRE-BWANDA-AMBASADOR RD

8,000,000.00

24 KIBIRI CONSTRUCTION OFORIWO-RABUOR RD AND NYANGWESO-OHURU RD

8,000,000.00

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25 GWASSI SOUTH CONSTRUCTION OF 2 ROADS

8,000,000.00

26 NORTH KARACHUONYO OPENING OF WAGWE-KAGAI-OTARO GRAVELLING OF KOGOLLA-PALA RD

8,000,000.00

27 KAKSINGRI WEST CONSTRUCTION OF SINDO-GERA RD SINDO-NYABOMO RD

8,000,000.00

28 RUMA-KAKSINGRI CONSTRUCTION OF RUMA PAP-YONGO-MATUNGA RD AND KINYENYO NYADENDA RINGROAD

8,000,000.00

29 KABUOCH SOUTH/PALA CONSTRUCTION OF 2 ROADS

8,000,000.00

30 WANG’CHIENG CONSTRUCTION OF APIDA-AKWAKRA AND KOBALA-MAWEGO RDS

8,000,000.00

31 CENTRAL KASIPUL CONSTRUCTION OF WARADHO-NDUGA RD AND NAMBA MBORI-NYALENDA RD

8,000,000.00

32 WEST KASIPUL

CONSTRUCTION OF NYANGIELA-KANGANGA BRIDGE GRAVELING AND MURRAMING RANGWE- OBAMA

8,000,000.00

33 WEST KAMAGAK

CONSTRUCTION OF OYUGIS -SLAUGHTER HOUSE- OBISA-OBER – OJWANDO KAWAHINDI- GAKA-KEMURERI-NYANDIWA

8,000,000.00

34 EAST KAMAGAK CONSTRUCTION OF 2 ROADS

8,000,000.00

35 HOMA BAY ARUJO

CONSTRUCTION OF KOTIENO BAR-MBUNI-PAG CHURCH- PEDO SANGO RD DIVINE MERCY-NGERE OPANDE RARAGE RD

8,000,000.00

36 KOCHIA TALA-NGEGU-STORE PAMBA OMOYA-LWANDA KODOTE

8,000,000.00

37 HOMA BAY EAST CONSTRUCTION OF 2 ROADS

8,000,000.00

38 KAGAN CONSTRUCTION OF NDIRU-ONJINYO RD AND MANYATA-KOSIGA RD

8,000,000.00

39 GEMBE CONSTRUCTION OF 2 ROADS

8,000,000.00

40 KASGUNGA KIRINDO-CHAMAKOWA RD ANGIYA-NYASUBI RD

8,000,000.00

TOTAL

320,000,000.00

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VOTE 5114: ENERGY AND MINING

OBSERVATIONS



The department has pending bills of Kshs 29,747,516 as captured

in the draft budget estimates. However, the relevant committee’s

report indicates that the pending bills are to the tune of Kshs

50,687,084.

The performance indicators under the Summary of Programme

Outputs shows that the department plans to increase power

connectivity in public facilities and households (28 in total) at a

cost of Kshs 6,000,000 while in the List of Projects, Cost Estimates

and Locations, there are no expected outputs with respect to the

number of households to be connected and instead Health

centres, dispensaries and beaches have been included. The list

and distribution of the specific locations of facilities and

households that are targeted as beneficiaries of the project are

not provided.

The Summary of Programme Outputs and Performance Indicators

for the entire department is a copy paste of the one for FY

2017/18 budget (pg 57-58). Therefore it is impossible to

understand the basis upon which the department made the

budget given that the indicators and output used in this budget

are in respect of the one for FY 2017/18 budget instead of FY

2018/19(pg 55-56).

An item under the vote head “Electricity’ appears both as

Recurrent and Development expenditure. In both cases, the

budgetary allocations are Kshs 600,000 and Kshs 12,000,000

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respectively. It is not clear whether these two items are different

from each other. Kshs 12,000,000 is misclassified as development

expenditure and this will result in incorrect assessment of the

overall allocation for development expenditure.

Under the line item, the department has an allocation of Kshs

10,000,000 for Non-residential building (offices). The same item is

missing from the main budget and also in the list of development

projects by location and costs.

There is also a misclassified item called “Contracted technical”

with an allocation of Kshs 3,000,000 placed under development

vote yet this is recurrent expenditure. In addition, there is no

information on what the vote is all about.

RECOMMENDATIONS




numbers, letter of tender awards, and completion certificates in


The information under the Summary of Programme Outputs and

Performance Indicators should be harmonised with that in the List

of Projects, Cost Estimates and Locations.

The department should Provide the correct information on the

Summary of Programme Outputs and Performance Indicators.

The department should to reclassify the Kshs 12,000,000 meant

for “Electricity” from development to recurrent vote.

The department should provide information on the Kshs

10,000,000 budgeted for Non-Residential buildings(offices) and

also include it in the Summary of Programme Outputs and

Performance Indicators together with the list of development

projects by locations and cost.

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The department should provide information on what “Contracted

technical” at a cost of Kshs 3,000,000 entails, intended objectives

and expected output. In addition, the allocation should be

reclassified to recurrent vote.

SUMMARY OF DRAFT ESTIMATES BY PROGRAMME AND SUB PROGRAMME FOR THE FY

2018/2019-2019/2020

Sub-Programme (SP)

Revised

Estimates

2017/18

Draft

Estimates

2018/19

Projected

Estimates

2019/20

Projected

Estimates

2020/2021

CP1: ENERGY SERVICES

CSP1.1: Electrical Power Services 21,200,000 18,800,000 21,056,000 23,582,720

CSP1.2: Solar Power Services 44,800,000 40,658,987 67,938,065 76,090,633

CSP1.3: Low Cost energy Technologies promotion Services

11,000,000 13,000,000 14,560,000 16,307,200

Total Expenditure of Programme 77,000,000 72,458,987 103,554,065 115,980,553

CP2: MINERAL RESOURCE DEVELOPMENT AND MARKETING SERVICES

Sub-Programme (SP) Revised Estimates

2017/18

Draft Estimates

2018/19

Projected Estimates

2019/20

Projected Estimates

2020/2021

CSP2.1: Construction mineral development and marketing services

3,000,000 3,000,000 3,360,000 3,763,200

CSP2.2: Mineral Exploration and Mining Improvement Servicess

-

0 0 0


CP3: GENERAL ADMINISTRATION, PLANNING AND SUPPORT SERVICES

Sub-Programme (SP)

Revised

Estimates

2017/18

Draft

Estimates

2018/19

Projected

Estimates

2019/20

Projected

Estimates

2020/2021

CSP3.1: Administrative Support Services

33,999,364 34,180,745 39,951,397 43,147,508

CSP3.2: Development of Policies, Plans, Regulations and Legislations

-

559,600 604,368 652,717


TOTAL OF VOTE 113,999,364 110,199,332 147,469,830 163,543,979



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VOTE 5115: EDUCATION AND ICT

OBSERVATIONS



The department is indicated to have pending bills of Kshs

4,264,574 as captured in the draft budget estimates. However,

the CECM in charge submitted that the department has pending

bills of Kshs 32,235,684.

In S.P. 2.1. ECDE Services, the department plans to construct 32 ECDE classrooms as a key output, while in the same budget under List of Projects, Cost Estimates and Locations, it indicates that the department plans to construct 42 classrooms at a cost of Kshs 50,400,000.It is therefore not clear what is the correct key output

for the department and besides it is not clear whether the budget cost has been determined on the basis of 32 or 42 classrooms.

In S.P.2. 2. Vocational Training Services, the key outputs in the

Summary of Programme Outputs and Performance Indicators (pg.

64) shows that the department will construct 4 model workshops/

hostels; equip 25 VTCs with tools and equipment ; and renovate

10 vocational training centres. However, the List of Projects, Cost

Estimates and Locations (pg. 66), it is indicated the department

will construct 3 model workshops and 1 hostel in VTCs plus

undertake renovation of 15 VTCs at a cost of Kshs 42,500,000.

These three activities to be undertaken by the department have

been lumped together without a breakdown of how much it

would cost to undertake each activity.

The distribution and specific locations of the following

development projects under Programme 2: ECDE and Vocational

Training Services are not provided;

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(a)Construction of ECDE classrooms;

(b)Construction of 3 model workshops and 1 hostel in VTCs

plus renovation of 15 VTCs; and

(c)Provision of VTCs tools and equipment.

RECOMMENDATIONS


pending bills as at. The information must include; details of the

suppliers owed, the amount owed, LPOs/LSOs numbers, letter of

tender awards, and completion certificates in the case of civil

works.

The department should harmonize its key outputs in the Summary

of Programme Outputs and Performance Indicators (pg. 64) and

List of Projects, Cost Estimates and Locations (pg. 66). In addition,

the department should provide a breakdown of individual costs

for each activity. It should also provide information on the specific

locations and distribution of these projects.


should be used for the construction of one ECDE Centre per ward

at a cost of Kshs 1,500,000 each.

SUMMARY OF EXPENDITURE BY PROGRAMME AND SUB PROGRAMME FOR FY

2018/19 (KSH)

Sub Programme Revised Estimates

2017/2018

Draft

Estimates 2018/19

Projected

Estimates 2019/20

Projected

Estimates 2020/21

PROGRAMME 1: General Administration and Quality Assurance Services

SP1.1 General administration Services

22,791,181 23,333,181 25,199,835 27,215,822

SP1.2 Quality Assurance Services

420,016,403 508,570,302 549,255,926 593,196,400


PROGRAMME2: ECDE and Vocational Training Services

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SP 2:1 ECDE Services 98,455,000 51,670,000 57,819,600 64,703,088

SP 2.2 Vocational Training Services

63,549,000 56,458,942 63,234,015 70,822,097


PROGRAMME 3: ICT Services

SP 3:1 Information Services 1,050,700 1,030,700 1,113,156 1,202,208

SP 3.2 ICT Infrastructure Development

10,951,000 12,741,392 14,270,359 15,982,802


TOTAL DEPARTMENT

EXPENDITURE 616,813,284 653,804,517 710,892,892 773,122,418

RECURRENT

EXPENDITURE 444,813,284 534,204,183 534,204,183 534,204,183

DEVELOPMENT

EXPENDITURE 172,000,000 119,600,334 176,688,709 238,918,235

WARD PROJECTS TO BE FUNDED BY EDUCATION AND ICT


1 GWASSI NORTH

CONSTRUCTION OF ECDE CLASSROOM KIREGI PRIMARY SCHOOL 1,500,000.00

2 KWABWAI CONSTRUCTION OF ECDE CENTRE 1,500,000.00

3 WEST KARACHUONYO

CONSTRUCTION OF ECDE CLASSROOM AT ANGONGA PRIMARY SCHOOL 1,500,000.00

4 KOKWANYO/KAKELO CONSTRUCTION OF ECDE CENTRE 1,500,000.00

5 LAMBWE

CONSTRUCTION OF ECDE CLASSROOM AT SOKLO AREA (NYAMAJI WEST SUB LOCATION) 1,500,000.00

6 EAST GEM

CONSTRUCTION OF ECDE CLASSROOM AT RANGWE PRIMARY 1,500,000.00

7 KANYADOTO

CONSTRUCTION OF ECDE CLASSROOM KAMASI 1,500,000.00

8 KABONDO WEST

CONSTRUCTION ECDE CENTRE AT OSURI PRIMARY 1,500,000.00

9 KABONDO EAST CONSTRUCTION OF ECDE CENTRE 1,500,000.00

10 CENTRAL KARACHUONYO

CONSTRUCTION OF ECDE CLASSROOM AT YALA PRIMARY SCHOOL 1,500,000.00

11 HOMA BAY CENTRAL

CONSTRUCTION OF ECDE AT RANGWENA PRIMARY 1,500,000.00

12 MFANGANO ISLAND

CONSTRUCTION OF ECDE CLASSROOM RAMBA PRIMARY KAKRIGU MFANGANO RIMARY SCHOOL 1,500,000.00

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13 KANYAMWA KOLOGI

CONSTRUCTION OF ECDE CLASSROOM AT ABUORO PLRIMARY SCHOOL 1,500,000.00

14 SOUTH KASIPUL

CONSTRUCTION OF ECDE CENTRE MWAMBA PRIMARY SCHOOL 1,500,000.00

15 KABUOCH NORTH CONSTRUCTION OF ECDE CENTRE 1,500,000.00

16 KOJWACH

CONSTRUCTION OF ECDE AT ORINDE PRIMARY SCHOOL 1,500,000.00

17 KANYIKELA

CONSTRUCTION OF ECDE CLASSROOM AT WI-ODIELO NURSARY SCHOOL 1,500,000.00

18 KENDU BAY TOWN

CONSTRUCTION OF AYUB OKOKO ECDE CENTRE 1,500,000.00

19 KANYAMWA KOSEWE

CONSTRUCTION OF ECDE CLASSROOM AT RAIRI PRIMARY SCHOOL 1,500,000.00

20 RUSINGA ISLAND

CONSTRUCTION OF ECDE CLASSROOM AT WAMUANGA PRIMARY 1,500,000.00

21 WEST GEM

CONSTRUCTION OF ECDE CLASSROOM AT ANDINGO PRIMARY 1,500,000.00

22 HOMA BAY WEST CONSTRUCTION OF MAGUTI ECDE 1,500,000.00

23 KANYALUO

CONSTRUCTION OF ECDE CLASSROOM AT OMBOGA PRIMARY 1,500,000.00

24 KIBIRI

CONSTRUCTION OF ECDE CLASSRROOM AT OMINDI PRIMARY SCHOOL 1,500,000.00

25 GWASSI SOUTH CONSTRUCTION OF ECDE CENTRE 1,500,000.00

26 NORTH KARACHUONYO

CONSTRUCTION OF KOBOO ECDE AND SIALA VTC 1,500,000.00

27 KAKSINGRI WEST

CONSTRUCTION OF ECDE CLASSROOM AT KIANYUMBA PRIMARY 1,500,000.00

28 RUMA-KAKSINGRI

CONSTRUCTION OF ECDE CLASSROOM AT KINGENO PRIMARY SCHOOL 1,500,000.00

29 KABUOCH SOUTH/PALA CONSTRUCTION OF ECDE CENTRE 1,500,000.00

30 WANG’CHIENG

CONSTRUCTION OF ECDE CLASSROOM AT WETA PRIMARY SCHOOL 1,500,000.00

31 CENTRAL KASIPUL

CONSTRUCTION OF ECDE CLASSROOM AT OCHUNYNO 1,500,000.00

32 WEST KASIPUL

CONSTRUCTION OF ECDE CENTRE NYANGIELA ECD 1,500,000.00

33 WEST KAMAGAK

CONSTRUCTION OF ECDE CENTRE AT OYUGIS PRIMARY 1,500,000.00

34 EAST KAMAGAK CONSTRUCTION OF ECDE CENTRE 1,500,000.00

35 HOMA BAY ARUJO

CONSTRUCTION OF ECDE CLASSROOM AT SHAURI YAKO PRIMARY 1,500,000.00

36 KOCHIA GOD KADO ECDE CENTRE 1,500,000.00

37 HOMA BAY EAST CONSTRUCTION OF ECDE CENTRE 1,500,000.00

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38 KAGAN

CONSTRUCTION OF ECDE CLASSROOM AT BONDO/PAP ALARO PRIMARY 1,500,000.00

39 GEMBE CONSTRUCTION OF ECDE CENTRE 1,500,000.00

40 KASGUNGA WANGA PRIMARY SCHOOL ECDE 1,500,000.00

TOTALS 60,000,000.00

VOTE 5116: HEALTH SERVICES

OBSERVATIONS

In the Draft Budget Estimates for FY 2018/19, the committee noted

the following;


in the draft budget estimates. However, the CECM in his

submission indicated that the pending bills are to the tune of

Kshs 229,141,725.

The corresponding sectoral committee recommended that Kshs

20,000,000 allocated for the construction of KMTC in Suba be

reallocated for the construction and upgrading of Health facilities

in the 40 wards. This is because the construction of KMTCs is a

national government function.

The corresponding sectoral committee noted that the department

allocated Kshs 15,000,000 for recruitment of poor households

into NHIF programme. It Further observed that since this project

has never been tried in the county, there is need for the

department to first pilot it in 20 households per ward. To this end,

the committee recommended that this allocation be reduced to

Kshs 5,000,000 and the resultant difference of Kshs 10,000,000 be

reallocated to development expenditure specifically for the

construction and renovation of Health facilities in the 40 wards.

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The second tranche disbursement from DANIDA for FY 2017/18 at

a tune of Kshs 8,948,129 has delayed and the Council of

Governors through a letter dated 18th June,2018 advised that it be

reprogrammed and factored in the budget for FY 2018/19.

RECOMMENDATIONS




numbers, letter of tender awards and completion certificates in


The planned Construction of KMTC at a tune of Kshs 20,000,000

should be shelved and the funds to be reallocated for the

construction and upgrading of Health facilities in all the 40 wards.

This will result in an increase in the budgetary allocation for the

construction and upgrading of Health facilities in the 40 wards.

The allocation for recruitment of poor households into the NHIF

programme should be reduced by Kshs 10,000,000 and the same

amount to be added to the construction and renovation of Health

facilities in the 40 wards.


should be used for the construction of one medical block per ward

at a cost of Kshs 3,000,000 per ward.

The second tranche disbursement from DANIDA for FY 2017/18 at

a tune of Kshs 8,948,129 which has delayed should be

reprogrammed and factored in the department’s budget for FY

2018/19.

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SUMMARY OF EXPENDITURE BY PROGRAMME AND SUB PROGRAMME FOR FY 2018/19

(KSH)

Sub Programme

Revised

Estimates

2017/18

Draft

Estimates

2018/2019

Projected

Estimates

2019/20

Projected

Estimates

2020/21

PROGRAMME 1: Policy,

Planning and Administrative

Support Services

SP1.1 Policy, Planning and Monitoring Services

5,667,500 7,663,500 8,276,580 8,938,706

SP1.2 Administrative Support

Services 1,535,155,050 1,664,825,584 1,788,347,651 1,931,415,464

Total Expenditure of CP1 1,540,822,550 1,672,489,084 1,796,624,231 1,940,354,170

Programme 2:Preventive and

Promotive Health Services

SP 2:1 Community Health Services 44,000,000 79,000,000 96,120,000 103,809,600

SP 2.2: Disease Control Services 70,000,000 47,500,000 51,300,000 55,404,000


PROGRAMME 3: Curative and Rehabilitative Health Services

SP 3:1 Routine Medical Health Services

324,563,266 268,000,000 321,840,000 347,587,200

SP 3:2 Medical Emergency Response Services

70,000,000 60,000,000 67,200,000 74,684,861

SP 3:3 Facility Infrastructure Improvement Services

270,000,000 380,385,996 414,832,316 464,612,193


PROGRAMME4: Research and

Development Services

SP 4:1 Research and Surveillance Services

1,000,000 2,703,000 2,919,240 3,152,779

SP 4:2 Capacity Development Services

4,000,000 4,000,000 4,320,000 4,665,600


TOTAL DEPARTMENT

EXPENDITURE 2,328,385,816 2,514,078,080 2,755,155,787 2,994,270,403

RECURRENT EXPENDITURE 1,984,385,816 2,073,692,084 2,273,123,471 2,454,973,349

DEVELOPMENT

EXPENDITURE 340,000,000 440,385,996 482,032,316 539,297,054

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WARD PROJECTS TO BE FUNDED BY HEALTH SERVICES


1 GWASSI NORTH CONSTRUCTION OF OFFICE BLOCK AT OBAYA HEALTH CENTRE AND RENOVATION OF KIWA DISPENSARY 3,000,000.00

2 KWABWAI CONSTRUCTION OF MEDICAL BLOCKS 3,000,000.00

3 WEST KARACHUONYO

CONSTRUCTION OF OKIKI AMAYO MATERNITY WARD (3M)AND CONSTRUCTION OF ABUNDU DISPENSARY (1.5M) 3,000,000.00

4 KOKWANYO/KAKELO CONSTRUCTION OF MEDICAL BLOCKS 3,000,000.00

5 LAMBWE CONSTRUCTION OF OGANDO DISPENSARY AND RENOVATION OF OGONGO HEALTH CENTRE 3,000,000.00

6 EAST GEM CONSTRUCTION OF GODMONY HEALTH CENTRE AND RENOVATION OF NYAMBARE HOSPITAL 3,000,000.00

7 KANYADOTO CONSTRUCTION OF AMOYO MATERNITY WARD AND RENOVATION OF NGUKU DISPENSARY 3,000,000.00

8 KABONDO WEST CONSTRUCTION OF KILUSI HEALTH CENTRE 3,000,000.00

9 KABONDO EAST CONSTRUCTION OF MEDICAL BLOCKS 3,000,000.00

10 CENTRAL KARACHUONYO CONSTRUCTION OF KODONDI DISPENSARY AND RENOVATION OF KANGIR DISPENSARY 3,000,000.00

11 HOMA BAY CENTRAL CONSTRUCTION OF RODI KOPANY HEALTH CENTRE RENOVATION OF WIGA HEALTH CENTRE 3,000,000.00

12 MFANGANO ISLAND CONSTRUCTION OF WASAMO DISPENSARY AND COMPLETION OF SOKLO DISPENSARY 3,000,000.00

13 KANYAMWA KOLOGI CONSTRUCTION OF KAGONG AND OMAKOKOTH H.C. AND RENOVATION OF KOBODO HEALTH CENTRE 3,000,000.00

14 SOUTH KASIPUL CONSTRUCTION OF MEDICAL BLOCKS AT KOGWANG HEALTH FACILITY MIDLAND(RENOVATION) 3,000,000.00

15 KABUOCH NORTH CONSTRUCTION OF MEDICAL BLOCKS 3,000,000.00

16 KOJWACH CONSTRUCTION OF GOD-AGAK DISPENSARY AND DUDU DISPENSARY 3,000,000.00

17 KANYIKELA CONSTRUCTION OF THUON GWENO HEALTH CENTRE AND UPGRADING OF ORIDI HEALTH CENTRE 3,000,000.00

18 KENDU BAY TOWN CONSTRUCTION OGWANG BWARE DISPENSARY 3,000,000.00

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19 KANYAMWA KOSEWE CONSTRUCTION OF ODASO HEALTH CENTRE AND RENOVATION OF KOME DISPENSARY 3,000,000.00

20 RUSINGA ISLAND CONSTRUCTION OF TEMO DISPENSARY 3,000,000.00

21 WEST GEM CONSTRUCTION OF AOCH MUGA HEALTH CENTRE AND RENOVATION OF NYAWAWA HEALTH CENTRE 3,000,000.00

22 HOMA BAY WEST CONSTRUCTION OF KOTIENO MAGUTI DISPENSARY 3,000,000.00

23 KANYALUO CONSTRUCTION OF KICHAWA DISPENSARY AND OYOMBE DISPENSARY AND BALA DISPENSARY 3,000,000.00

24 KIBIRI CONSTRUCTION OF MATERNITY WARD AT KANDIEGE SUB COUNTY HOSPITAL 3,000,000.00

25 GWASSI SOUTH CONSTRUCTION OF MEDICAL BLOCKS 3,000,000.00

26 NORTH KARACHUONYO UPGRADING OF NGOLO DISPENSARY CONSTRUCTION OF KAPIYO DISPENSARY (WAGWE) 3,000,000.00

27 KAKSINGRI WEST FINISHING OF KIBUOGI DISPENSARY COMPLETION OF SUBA SUB COUNTY MORTUARY 3,000,000.00

28 RUMA-KAKSINGRI CONSTRUCTION OF SAMAKERA HEALTH CENTRE AND RENOVATION OF NYADENDA HEALTH CENTRE 3,000,000.00

29 KABUOCH SOUTH/PALA CONSTRUCTION OF MEDICAL BLOCKS 3,000,000.00

30 WANG’CHIENG CONSTRUCTION OF DAN UPPER KATIEI AND ADITA DISPENSARY 3,000,000.00

31 CENTRAL KASIPUL CONSTRUCTION OF MBITA KALANDO DISPENSARY AND NYALGOSI DISPENSARY (RENOVATION) 3,000,000.00

32 WEST KASIPUL CONSTRUCTION OF MEDICAL BLOCKS AT GOD AGULU AND RAGWE (RENOVATION) 3,000,000.00

33 WEST KAMAGAK

CONSTRUCTION OF MEDICAL BLOCKS CONSTRUCT OF NYANDIWA DISPENSARY RENOVATION OF WIRE DISPENSARY 3,000,000.00

34 EAST KAMAGAK CONSTRUCTION OF MEDICAL BLOCKS 3,000,000.00

35 HOMA BAY ARUJO CONSTRUCTION OF PEDO DISPENSARY AND MATERNITY WARD AT MINIAMBO 3,000,000.00

36 KOCHIA RENOVATION OF NYARUT H. C. (2M) AND CONSTRUCTION OF MATERNITY AT ONENO WING (3M) 3,000,000.00

37 HOMA BAY EAST CONSTRUCTION OF MEDICAL BLOCKS 3,000,000.00

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38 KAGAN CONSTRUCTION OF ONYEGE/OPINDE AND RENOVATION OF GONGO HEALTH CENTRE 3,000,000.00

39 GEMBE CONSTRUCTION OF MEDICAL BLOCKS 3,000,000.00

40 KASGUNGA KIRAMBO GERA DISPENSARY 3,000,000.00

TOTALS

120,000,000.00

VOTE 5117: LANDS, HOUSING, URBAN DEVELOPMENT AND

PHYSICAL PLANNING

OBSERVATIONS



The department’s budgetary allocation is more than its ceiling set

in CFSP,2018 by Kshs 119,892,100.There is no justification on why

the sector exceeded its ceiling given that the said amount is

already part of the total county resource envelope and the

department included it without balancing it off with a matching

reduction.

It is indicated in the draft budget estimates that the department

has no pending bills.

In SP1.4 Acquisition of Land for Investments, the department

plans to acquire land at a cost of Kshs 15,236,000 while in the

itemised budget, it indicates the cost of the same sub-programme

as Kshs 14,736,000.

The department has allocated Kshs 67,878,898 for spatial

planning. This programme has always been budgeted for but to

date, it has not been actualised. The corresponding sectoral

committee recommended that the programme be allocated funds

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but should it fail to be implemented, then it should not be

considered for further budgetary allocation.

RECOMMENDATIONS

The department should adhere to the ceilings set in the CFSP

2018 unless otherwise.

The department should harmonise its budgetary allocation; both

in the itemised budget and in the Summary of Programme

Outputs and Performance Indicators.

The allocation for County Spatial Plan should be reduced from

Kshs 67,878,898 to Kshs 29,457,487 (a reduction by Kshs.

38,421,411 reallocated for Kenya Urban Support Programme).

The allocation for Survey, Demarcation and Upgrading of Markets

should be reduced from Kshs 16,232,308 to Kshs 10,232,308( a

reduction of Kshs 6,000,000 reallocated for Kenya Urban Support

Programme).

The allocation for the Acquisition of Land for Investments(H/B

County Cemetery Phase 2) should be reduced from Kshs

15,236,000 to Kshs 10,236,000(a reduction of Kshs 5,000,000

reallocated to Kenya Urban Support Programme).

The allocation for Housing Improvement Services should be

reduced from Kshs 14,343,730 to Kshs 10,343,730(a

reduction of Kshs 4,000,000 reallocated for Kenya Urban

Support Programme).

The department’s budgetary allocation should be increased by

Kshs 66,040,089 to fund Kenya Urban Support Programme.

SUMMARY OF DRAFT ESTIMATES BY PROGRAMME AND SUB PROGRAMME FOR THE

FY 2018/2019-2019/2020

Programme

Revised

Estimates

2017/18

Draft

Estimates

2018/19

Projected

Estimates

2019/20

Projected

Estimate

2020/2021

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P1: Lands and Physical planning.

SP1.1: County Spatial planning 27,878,898 29,457,487 76,024,366 85147289.65

SP1.2 Symbio-city change Project 23,000,000 23,000,000 25,760,000 28851200

SP1.3 Survey, Demarcation and upgrading of markets

14,493,132 10,332,308 18,180,185 20361807.16

SP1.4 Acquisition for land for investments(Reallocation for H/Bay County Cemetry phase 11)

2,000,000 10,236,000 17,064,320 19112038.4

SP1.5 Iventorization and security of public lands

5,472,700 6,129,424 6,864,955 7688749.466

SP1.6 Re—adjudication of Suba Sub county and part of rangwe sub county

500,000 686,278 768,631 860867.1232

Total Expenditure 73,344,730 79,841,497 144,662,457 162,021,951

P2: Housing and Urban

Development

SP2.1: Housing improvement services 5,000,000 10,343,730 16,064,978 17992774.91

SP2.2: Smart settlement services(Equiping of Ndhiwa ABTC)

3,655,270 5,656,270 6,335,022 7095225.088

SP2.3:Kenya Urban Support Programme (KUSP)

119,892,100 119,361,500 0


P3: General Administration Services

SP3.1: General administrative support services

44,704,332 38,123,069 41,172,915 44466747.68

SP3.2: Policy development 530,000 1,640,000 1,771,200 1912896

SP 3.3 Monitoring and Evaluation 556,000 600,300 648,324 700189.92

SP.3.4 General office operations 11,062,890 17,412,703 18,805,719 20310176.78


Total Expenditure for Department 258,745,322 272,979,069 229,460,615 254,499,962



VOTE 5118: TRADE, INDUSTRIALIZATION, COOPERATIVES AND

ENTERPRISE DEVELOPMENT

OBSERVATIONS

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The Summary of Programme Outputs and Performance Indicators

for the entire department is a copy paste of the FY 2017/18

budget estimates (pg 204). Therefore it is impossible to

understand the basis upon which the department made the

budget given that the indicators and output used in this budget

are in respect of the FY 2017/18 budget instead of FY 2018/19(pg

89).

The department’s itemised budget gives a total of Kshs

180,414,670.However, the list of development projects by

locations and costs in annex 1 indicates the same amount but

some of the projects constituting the development vote cannot be

established from the itemised budget. The programme based

budget and the line items are not in tandem.

The location of the following projects have not been provided;

Capital grants (SMEs &Aswekra)-Kshs 5,000,000; Markets

Development-Kshs 79,000,000; and Construction & Establishment

of FOSA branches –Kshs 20,000,000.

The department is set to undertake a project dubbed “Youth &

Women Economic Stimulus” at a tune of Kshs 5,000,000.

However, it is not clear what this project entails. Does it involve

giving loans to women and youth or funding their development

projects?

The department proposes setting aside of Kshs 5,000,000 towards

Capital Granst (SMEs & Aswekra).However, the County Trade

Fund Act has not been operationalized since the Fund’s

management Board has not been fully constituted. The

chairperson of the Fund Management Board has not been

formally appointed and subsequently approved by this House.

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in the draft budget estimates. However, the department’s report

indicates that it has pending bills worth Kshs 86,596,323.50.

RECOMMENDATIONS


pending bills.The information must include; details of the

suppliers owed, the amount owed, LPOs/LSOs numbers, letter of

tender awards, and completion certificates in the case of civil

works.

The Trade Fund Management Board should be constituted as

soon possible for ease of operationalization of the Trade Fund

Act, 2015.

Kshs 48,000,000 should be utilized for the upgrading of 16

markets(2 markets per constituency)(3 Million per market)

SUMMARY OF EXPENDITURE ESTIMATES BY PROGRAMMES AND SUB

PROGRAMMES, FY 2018/19 – 2020/21 (KSH.)

Sub Programme

Revised

Estimates

2017/18

Draft

Estimates

2018/2019

Projected

Estimates

2019/2020

Projected

Estimates

2020/2021

Programme 1: Trade, Cooperative and Entrepreneurship Development Service

S.P. 1.1 Cooperative Development Services 2,543,200 20,000,000 22,400,000 25,088,000

S.P. 1.2. Enterprise Development and Promotion

Services 25,500,000 5,000,000 5,600,000 6,272,000

S.P.1. 3. Trade Infrastructure Development Services 38,600,000 79,000,000 88,480,000 99,097,600

Total Expenditure of P1 66,643,200 104,000,000 116,480,000 130,457,600

Programme 2: Industrial Development and Investment Services

S.P. 2.1. Value Chain Development Services 41,900,000 41,414,670.00 79,984,430 89,582,562

S.P.2. 2. Financial and Investment Services 4,400,000 5,000,000.00 5,600,000 6,272,000


Programme 3: Planning and Administrative services

S.P.3.1. Administrative and Support Services

151,427,161 169,326,059 182,872,144 197,501,915

S.P. 3.2. Policy Development and Implementation

Services

18,017,329 22,857,629 24,686,239 26,661,138


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TOTAL DEPARTMENT EXPENDITURE 282,387,690 342,598,358 409,622,813 450,475,216



CONSTITUENCY PROJECTS TO BE FUNDED BY TRAD

CONSTITUENCY PROJECT NAME AMOUNT

1 NDHIWA

UPGRADING OF MBERO AND AMOYO MARKETS 6,000,000

2 HOMA BAY TOWN

UPGRADING OF RODI KOPANY AND KABUNDE MARKETS 6,000,000

3 SUBA NORTH

UPGRADING OF RUSINGA TOWNSHIP AND KIPASI MARKETS 6,000,000

4 SUBA SOUTH

UPGRADING OF NYATOTO AND NYANDIWA MARKETS 6,000,000

5 KASIPUL UPGRADING OF 2 MARKETS 6,000,000

6 KABONDO KASIPUL UPGRADING OF 2 MARKETS 6,000,000

7 KARACHUONYO

UPGRADING OF ORIANG AND KANDIEGE MARKETS 6,000,000

8 RANGWE

UPGRADING OF RANGWE AND OMOYA MARKET 6,000,000

TOTALS 48,000,000

VOTE 5119: WATER, ENVIRONMENT AND NATIONAL RESOURCES

OBSERVATIONS



The distribution and specific locations of all the development

projects under appendix 1 are not provided.

Solid Waste Management (cleaning of major markets – Kshs

45,000,000 under the Environment Protection and Management

Services is classified as development item yet it is recurrent in

nature.

The department has budgeted for the establishment of tree

nurseries in all wards (Kshs 18,000,000) and Eco beatification

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(creation of botanical garden)– Kshs 10,000,000.However, it has

not provided the justifications in support of the allocations

proposed.

Solid Waste Management (cleaning of major markets) under the

Environment Protection and Management Services has been

allocated Kshs 45,000,000 yet the project is not captured under

the Summary of Programme Outputs and Performance Indicators.

The department has pending bills of Kshs 58,311,633.22 as

captured in the draft budget estimates. However, in its relevant

committee’s report it indicates that the pending bills are Kshs

75,570,667.65.

It was noted that Sewer Line Rehabilitation and Expansion Project

despite being captured under the Summary of Programme

Outputs and Performance Indicators has no budgetary allocation.

RECOMMENDATIONS

The department should provide information on the specific

locations and distribution of its development projects.

Solid Waste Management (cleaning of major markets)should be

allocated Kshs 20,000,000 under the Environment Protection and

Management Services and be classified as recurrent and not

development expenditure.

The department’s budgetary allocations for the establishment of

tree nurseries in all wards should be reduced to Kshs 5,000,000

and the one for Eco beatification (creation of botanical garden)

should be reduced to Kshs 3,000,000.The saving of Kshs

20,000,000 should be reallocated for the purchase of Skips that

will be distributed in major markets within the

county(Environment Protection and Management Services).

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It is recommended that Kshs 45,000,000 allocated for cleaning of

major markets be reallocated for the purchase of one water rig

(Rural Water Supplies Services).


should be used for the drilling and equipping of two boreholes per

ward at a cost of approximately Kshs 2,000,000 per

borehole(Kshs 4,000,000 per ward).

A. SUMMARY OF EXPENDITURE BY PROGRAMMES AND SUB PROGRAMMES, FY

2018/19-2020/21 (KSH)

Sub Programme

Revised

Estimates

2017/18

Draft

Estimates

2018/19

Projected

Estimates

2019/20

Projected

Estimates

2020/21

CP1: Water Supply and Management Services

CSP1.1:Urban Water Supply Services 42,600,000 10,000,000 11,200,000 12,544,000

CSP1.2: Rural Water Supply Services 258,250,000 257,390,879 237,877,784 266,423,119

CSP1.3: Industrial Water Supply Services

0 0 0 0


CP2: Environmental Protection and Management Services

CSP2.1: Pollution and Waste Management Services

50,000,000 26,600,000 57,792,000 64,727,040

CSP2.2: Forestry Development Services 8,750,000 8,000,000 31,360,000 35,123,200

CSP2.3: Land Reclamation Services 0 10,000,000 11,200,000 12,544,000


CP3: General Administrative Services

CSP3.1: Administrative Support Services 144,514,554 140,446,859 151,682,610 163,817,219

CSP3.2: Policy and Planning Services 3,200,000 12,328,000 13,314,240 14,379,379


TOTAL DEPARTMENT

EXPENDITURE 507,314,554 464,765,738 514,426,634 569,557,956



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WARD PROJECTS TO BE FUNDED BY WATER, ENVIRONMENT AND NATURAL RESOURCES WARD PROJECT NAME AMOUNT

1 GWASSI NORTH CONSTRUCTION OF SPRING WATER AT MWIRARIA AREA

4,000,000.00

2 KWABWAI DRILLING AND EQUIPING OF 2 BOREHOLES 4,000,000.00

3 WEST KARACHUONYO SUPPLY AND FITING OF PIPES AT OCHOL MARKET TO OKIKI AMAYO PRIMARY.

ANGONGA PRIMARY TO KANYAKITI BEACH

JONYO SECONDARY TO MAINUGA BEACH

4,000,000.00

4 KOKWANYO/KAKELO DRILLING AND EQUIPING OF 2 BOREHOLES 4,000,000.00

5 LAMBWE DRILLING AND EQUIPING OF BOREHOLES AT OTIENO KAJWANG NYAMAJI SECONDARY SCHOOL AND WATER PAN AT SAMUNYI AREA (ARINGO DAM)

4,000,000.00

6 EAST GEM DRILLING AND EQUIPING OF BOREHOLES AT ONGANGA WATER PROJECT AND NYAMBANE WATER PROJECT

4,000,000.00

7 KANYADOTO DRILLING AND EQUIPING OF AMOYO SOLAR WATER PROJECT AND MARIWA SOLAR WATER PROJECT

4,000,000.00

8 KABONDO WEST DRILLING AND EQUIPING KAKANGUTU AND NYASORE BOREHOLES

4,000,000.00

9 KABONDO EAST DRILLING AND EQUIPING OF 2 BOREHOLES 4,000,000.00

10 CENTRAL KARACHUONYO DRILLING AND EQUIPING OF BONGIA BOREHOLE AND RAMBA KAKOKO BOREHOLE

4,000,000.00

11 HOMA BAY CENTRAL DRILLING AND EQUIPING OF 2 BOREHOLES AT RATA BOREHOLE AND ST. JOHN ACADEMY HOREHOLE

4,000,000.00

12 MFANGANO ISLAND DRILLING AND EQUIPING OF 2 BOREHOLES 4,000,000.00

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13 KANYAMWA KOLOGI DRILLING AND EQUIPING OFBOREHOLES AT KAWERE TOGO AND OMAKOKOTH

4,000,000.00

14 SOUTH KASIPUL DRILLING AND EQUIPING OF 2 BOREHOLES AT KODERO WATER POINT AND KAMUGA

4,000,000.00

15 KABUOCH NORTH DRILLING AND EQUIPING OF 2 BOREHOLES 4,000,000.00

16 KOJWACH DRILLING AND EQUIPING OF NYAKWAKA WATER PROJECT AND COMPLETION OF LWANDA WATER PLROJECT

4,000,000.00

17 KANYIKELA DRILLING AND EQUIPING MINYERE BOREHOLE AND WI-ODIELO BOREHOLE

4,000,000.00

18 KENDU BAY TOWN CONSTRUCTION OF KENDU BAY TOWN DRAINAGE SYSTEM

4,000,000.00

19 KANYAMWA KOSEWE DRILLING AND EQUIPING OF LOYOM WATER POINT AND LIGEGA WATER POINT

4,000,000.00

20 RUSINGA ISLAND DRILLING AND EQUIPING OF WAREGI VILLAGE AND LIANDA BOREHOLES

4,000,000.00

21 WEST GEM DRILLING AND EQUIPING OF OLUSO AND RANDUNG BOREHOLES

4,000,000.00

22 HOMA BAY WEST DRILLING AND EQUIPING OF BOREHOLES AT GOT KANDIWO AND NYAKAHIA

4,000,000.00

23 KANYALUO DRILLING AND EQUIPING OF RAONGO AND NYANDETE AREA BOREHOLES

4,000,000.00

24 KIBIRI CONSTRUCTION OF KAMIL OLWANYO DAM REHABILITATION OF KADERO BOREHOLE

4,000,000.00

25 GWASSI SOUTH DRILLING AND EQUIPING OF 2 BOREHOLES 4,000,000.00

26 NORTH KARACHUONYO REWORKING OF SOMBRO-PAN DAM AND DESILTING OF KAWUONDA WATER PAN (KOKIDI)

4,000,000.00

27 KAKSINGRI WEST DRILLING AND EQUIPING OF KISAKU WATER PROJECT AND PUMP PURCHASE AND EQUIPPING FOR MUKENDE WATER PROJECT, PURHCASING SUBMASIVE PUMP AT GOT RABUOR

4,000,000.00

28 RUMA-KAKSINGRI DRILLING AND EQUIPING OF KIJITO WATER PROJECT AND NYAKWERI WATER PROJECT

4,000,000.00

29 KABUOCH SOUTH/PALA DRILLING AND EQUIPING OF 2 BOREHOLES 4,000,000.00

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30 WANG’CHIENG DRILLING AND EQUIPING OF GOD BIM (KAMSER) AND SOKO (KAGWA) BOREHOLES

4,000,000.00

31 CENTRAL KASIPUL DRILLING AND EQUIPING OF SORIMBA WATER PAN AND KALUOCH COMMUNITY WATER PROJECT

4,000,000.00

32 WEST KASIPUL DRILLING AND EQUIPING OF 2 BOREHOLES AT SOKO ONDIEK SPRING WATER AND BONGE

4,000,000.00

33 WEST KAMAGAK DRILLING AND EQUIPING OF 2 BOREHOLES AT KACHUONYO AND NYAKIARO

4,000,000.00

34 EAST KAMAGAK DRILLING AND EQUIPING OF 2 BOREHOLES 4,000,000.00

35 HOMA BAY ARUJO DISILTING OF ORWA DAM AND OMENDA DAM

4,000,000.00

36 KOCHIA DRILLING AND EQUIPING OF BOREHOLES AT LWAHO AREA AND KAWIYA

4,000,000.00

37 HOMA BAY EAST DRILLING AND EQUIPING OF 2 BOREHOLES 4,000,000.00

38 KAGAN DRILLING AND EQUIPING OF OBUYA/NYALIECH/NDIVU BOREHOLE

4,000,000.00

39 GEMBE DRILLING AND EQUIPING OF 2 BOREHOLES 4,000,000.00

40 KASGUNGA DRILLING OF BOREHOLES IN NYASUMBI AND CHAMAKOWA

4,000,000.00

TOTALS 160,000,000

VOTE 5120: FINANCE, ECONOMIC PLANNING AND SERVICE

DELIVERY

OBSERVATIONS

In the Draft Budget Estimates for FY 2018/19,the committee had


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The department’s ceiling set in CFSP 2018 was Kshs 409,273,598

but it was allocated Kshs 619,273,599 in the draft budget

estimates. This was Kshs 210,000,000 above its ceiling.

In the programme based budget, under programme CP4 on

Financial Management Services, there was an allocation of Kshs

160, 689,336 for Emergency Management Services (Page 102)

which was way above the threshold set in section 116 of the PFM

Act,2012. However, the line item budget provides an allocation of

Kshs 60, 694,336 (page 108). This gives a difference of Kshs

99,995,000 which has not been explained.Furthermore,2% of

total county revenues (Kshs 7,772,130,775) is Kshs 155,458,617.

The department’s budgetary allocation for Grants(Devolution

Support Programme) is Kshs 49,811,280. However, in the County

Revenue Allocation Act 2018, the allocation is Kshs 49,500,529.

This gives a difference of Kshs 310,751.

The list of development projects in the line item has a total

budgetary allocation of Kshs 336, 938,935. However, when the

individual items are aggregated, they add up to Kshs 336,760,553

giving a difference of Kshs 178,382.Consequently, the above

figure of development expenditure is different from the summary

of development expenditure by locations (annex 1) by Kshs

18,178,382. Failure to disclose the intended purpose of this

expenditure may lead to misappropriation of funds.

From the review of the programme based budget, it is clear that

there is inconsistency between the narrative in the line item and

the programme based budget. For example, there is an item

dubbed “Current reserve”. It is not clear whether this is an

emergency reserve or not.

RECOMMENDATIONS

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The allocation for the establishment of Lake Region Bank of Kshs

150,000,000 should be scrapped. Therefore the allocation for

Economic Planning and Development Services should be reduced

from Kshs 169,355,353 to Kshs 19,355,353 (a reduction by Kshs

150,000,000).

The allocation for the Purchase of 8 Fire Fighting Equipment Truck

at Kshs 80,000,000 should be done away with so that the

department’s allocation is within the ceiling set in CFSP,2018.

The department should harmonise the line item and programme

based budgets.

Emergency Fund should be allocated Kshs 70,198,598.

SUMMARY OF EXPENDITURE BY PROGRAMME AND SUB PROGRAMME FOR

FY 2018/2019-2020/2021(FINANCE,ECONOMIC PLANNING AND SERVICE

DELIVERY)

Sub-Programme (SP) Revised Estimates

2017/18

Draft Estimates

2018/2019

Projected Estimates

2019/2020

Projected Estimates

2020/2021

CP1: PLANNING, BUDGETING

AND DEVELOPMENT

COORDINATION SERVICES

CSP1.1: Economic Planning and Development Services

77,689,800.00 239,355,353.00 50,464,984.00 61,302,183.00

CSP1.2: Resource Allocation Services

10,506,600.00 10,506,600.00 11,347,128.00 12,254,898.00

CSP1.3: Community Development Participation Services

91,728,702.00 35,461,716.00 16,698,653.00 18,034,545.00

Total Expenditure of Programme 1 179,925,102.00 285,323,669.00 78,510,765.00 91,591,626.00

CP2: STRATEGY AND SERVICE

DELIVERY IMPROVEMENT

SERVICES

Sub-Programme (SP)

Revised

Estimates

2017/18

Draft

Estimates

2018/2019

Projected

Estimates

2019/2020

Projected

Estimates

2020/2021

CSP2.1: Monitoring and Evaluation Services

0 5,381,200.00 6,048,587.00 6,653,446.00

CSP2.2: Strategy and Service Delivery Improvement Services

0 33,470,754.00 37,064,275.00 49,494,789.00

Total Expenditure of Programme 2 0 38,851,954.00 43,112,862.00 56,148,235.00

CP3: RESOURCE

MOBILIZATION SERVICES

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Sub-Programme (SP)

Revised

Estimates

2017/18

Draft

Estimates

2018/2019

Projected

Estimates

2019/2020

Projected

Estimates

2020/2021

CSP3.1: External Resources Mobilization Services

11,125,600.00 17,351,600.00 18,015,648.00 18,976,899.00

CSP3.2: Internal Revenue Generation Services

53,580,674.00 53,529,264.00 37,711,736.00 17,882,910.00


CP4: FINANCIAL

MANAGEMENT SERVICES

Sub-Programme (SP)

Revised

Estimates

2017/18

Draft

Estimates

2018/2019

Projected

Estimates

2019/2020

Projected

Estimates

2020/2021

CSP4.1: Accounting and Financial Reporting Services

8,973,530.00 9,554,530.00 10,691,412.00 12,466,725.00

CSP4.2: Audit and Advisory Services 7,318,740.00 7,318,740.00 7,904,239.00 8,536,578.00

CSP4.3; Emergency Management Services

131,689,336.00 56,193,598.00 89,624,483.00 99,286,931.00

Other Development 12,000,000.00


CP5: GENERAL

ADMINISTRATION SUPPORT SERVICES

Sub-Programme (SP)

Revised

Estimates

2017/18

Draft

Estimates

2018/2019

Projected

Estimates

2019/2020

Projected

Estimates

2020/2021

CSP5.1: Staff Remuneration and Welfare Support Services

72,384,467.00 80,970,367.00 94,110,722.00 108,039,580.00

CSP5.2: Policy Development and Implementation Support Services

3,490,000.00 - - -

CSP5.3: General Logistics, Coordination and Asset Management Services

11,013,545.00 12,179,875.00 19,614,899.00 21,376,389.00

CSP5.4: Devolution and Service Delivery Support Services

41,387,590.00 53,000,000.00 66,769,201.00 63,070,736.00

CSP4.5 Annual Devolution Conference Services

40,000,000.00 0.00


TOTAL DEPARTMENT

EXPENDITURE 572,888,584.00 614,273,598.00 466,065,967.00 497,376,609.00

RECURRENT EXPENDITURE 168,275,602 111,150,243.00 180,494,822 192,486,705

DEVELOPMENT

EXPENDITURE 404,612,982 503,123,355 242,458,283 248,741,669

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VOTE 5121: OFFICE OF THE GOVERNOR

OBSERVATIONS



In the budget line, there is a budgetary allocation of Kshs

18,000,000 for “Compensations”. However, there are no

explanations what the allocation is meant to achieve.

There is a budgetary allocation of Kshs 2,000,000 with item

code 3311101 and no description.

RECOMMENDATIONS

The various budgetary allocations in the spending unit should

be given vivid descriptions for justification to avoid possible

misappropriation of funds.

SUMMARY OF EXPENDITURE ESTIMATES BY PROGRAMMES AND SUB

PROGRAMMES FOR FY 2018/19-2020/21 (KSH)

Programme (CP)

Revised

Estimates

2017/2018

Draft Estimates

2018/2019

Projected

Estimates

2019/2020

Projected

Estimates

2020/2021

CP1: GOVERNANCE AND COORDINATION SERVICES

SP1.1: Executive management and

liaison services 70,365,410.00 73,565,410.00 78,809,259.00 83,266,370.00

SP1.2: Field coordination and

administration services 113,284,000.00 95,048,000.00 165,246,080.00 170,315,609.00

SP 1.3: Lake Regional Bank 50,000,000

Total Expenditure of Programme 183,649,410.00 218,613,410.00 244,055,339.00 253,581,979.00

CP2: STRATEGY AND SERVICE DELIVERY IMPROVEMENT SERVICES

SP2.1: Strategy and advisory services 16,306,106.00 19,739,640.00 21,062,839.00 23,454,379.00

SP2.2: Efficiency monitoring services 6,711,000.00 32,003,000.00 33,603,150.00 35,283,308.00

SP2.3: Information and

communication services 5,950,000.00 5,950,000.00 6,664,000.00 7,463,680.00

SP 2.4: Disaster management

services 8,560,600.00 8,360,600.00 7,341,041.00 7,110,187.00

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CP3: PUBLIC SERVICE ADMINIS TRATION SUPPORT SERVICES

SP3.1: Human resource management

and development services 295,433,157.00

263,927,019.00 277,123,370.00 290,979,538.00

SP3.2: supply chain management

services 3,200,000.00

4,000,000.00 4,584,000.00 5,014,080.00

SP3.3: Legal Services 3,000,000.00

18,000,000.00 20,150,929.00 20,209,243.00

SP3.4: Logistics, security and asset

management services 16,220,360.00

34,324,360.00 35,166,803.00 36,346,819.00

SP 3.5: Performance contracting and

appraisal services 1,000,000.00

7,000,000.00 1,120,000.00 1,254,400.00


TOTAL OF VOTE 540,030,633.00 611,918,029.00 650,871,471.00 680,697,615.00

RECURRENT EXPENDITURE 452,030,633 533,918,029.00 590,871,471 610,697,615


VOTE 5122: COUNTY PUBLIC SERVICE BOARD

OBSERVATIONS



The Board’s allocation is within the ceiling set in CFSP, 2018.

The Board’s pending bills are Kshs 16,631,570 which are not

captured in the draft budget estimates.

Its staff establishment contains names of only the Chairperson,

Secretary and other board members. This creates the

impression that the board does not have other employees as

part of its secretariat.

RECOMMENDATIONS

The Board must have budgetary allocation for compensation of

other employees who are part of its secretariat to enable it

perform its roles effectively as outlined in sections 58-75 of the

CGA, 2012.

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SUMMARY OF EXPENDITURE BY PROGRAMME AND SUB PROGRAMME FOR FY 2018/2019 –

2020/2021

Sub-Programme (SP)

Revised

Estimates

2017/2018

Draft Estimates

2018/2019

Projected

Estimates

2019/2020

Projected

Estimates

2020/2021

CP1: POLICY, PLANNING AND ADMINISTRATION SERVICES

CSP1.1: Policy and Planning Services

7,500,000.00 2,254,900.00 13,235,292.00 14,294,115.00

CSP1.2: Administrative Support Services

75,385,193.00 10,868,205.00 65,737,661.00 70,996,674.00

CSP1.3: Facility Improvement & Capacity Strengthening Services

12,000,000.00 4,092,000.00 16,779,360.00 11,132,910.00

Total Expenditure of

Programme 94,885,193.00 17,215,105.00 95,752,313.00 96,423,699.00

CP2: PERSONNEL SOURCING AND MANAGEMENT SERVICES

Sub-Programme (SP)

Revised

Estimates

2017/2018

Draft Estimates

2018/2019

Projected

Estimates

2019/2020

Projected

Estimates

2020/2021

CSP2.1: Recruitment, Selection and Deployment Services

10,475,000.00 5,345,000.00 11,172,600.00 12,066,408.00

CSP2.2: Human Resource Advisory Services

7,490,500.00 5,920,000.00 11,793,600.00 12,737,088.00

CSP2.3 Capacity Development Services

5,035,000.00 5,437,800.00 5,872,824.00


Programme 17,965,500.00 16,300,000.00 28,404,000.00 30,676,320.00

CP3: PERFORMANCE MANAGEMENT SERVICES

Sub-Programme (SP)

Revised

Estimates

2017/2018

Draft Estimates

2018/2019

Projected

Estimates

2019/2020

Projected

Estimates

2020/2021

CSP3.1: Performance Contracting and Appraisal Services

933,000.00 917,100.00 990,468.00 1,069,705.44

CSP3.2: Capacity Development Services

4,111,652.00 - - -


Programme 5,044,652.00 917,100.00 990,468.00 1,069,705.44

TOTAL OF VOTE 117,895,345.00 34,432,205.00 125,146,781.40 128,169,724.11

RECURRENT

EXPENDITURE 105,895,345 33,432,205.00 115,146,781 108,169,724

DEVELOPMENT

EXPENDITURE 12,000,000 1,000,000.00 10,000,000 20,000,000

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VOTE 5123: COUNTY ASSEMBLY SERVICE BOARD

SUMMARY OF EXPENDITURE BY PROGRAMME AND SUB PROGRAMME FOR FY

2018/2019 –2020/2021

PROGRAMME

Revised

Estimates

2017/18

Draft

Estimates

2018/2019

Projected

Estimates

2019/2020

Projected

Estimates

2020/2021

PROGRAMME 1: LEGISLATIVE

SERVICES

Sub Programme (SP)

SP1.1 Members Welfare Support Services

205,870,315 234,058,867 205,870,315 233,128,989

SP1.2 Legislative Development and Approval Services

284,153,176 132,569,694 284,153,176 155,465,812

Total Expenditure of Programme 1 490,023,491 366,628,561 490,023,491 388,594,801

Programme 2: OVERSIGHT AND

CONTROL SERVICES

Sub-Programme (SP)

SP2.1 Capacity Building 10,000,000 10,000,000 10,000,000 10,000,000

SP2.2 Report Writing 29,500,000 23,000,000 29,500,000 32,000,000

SP2.3 Public Participation 15,000,000 14,481,120 15,000,000 10,000,000


Programme 3:

REPRESENTATION SERVICES

Sub-Programme (SP)

SP3.1 Staff Welfare Support Services 31,238,556 47,707,296 31,238,556 37,222,176

SP3.1 Operations and Maintenance 10,560,000 49,440,000 10,560,000 15,560,000

TOTAL for Programme 3 41,798,556 97,147,296 41,798,556 52,782,176

Programme 4:

POLICY,PLANNING AND

ADMINISTRATIVE SUPPORT

SERVICES

Sub-Programme (SP) KSHS.

SP4.1 Administrative Support Services/Mortgage

271,428,724 220,036,055 346,428,725 245,174,767

SP4.2 Financial Management Services 162,222,304 175,971,330 162,222,304 181,421,330

SP4.3 Assembly Infrastructure Development Services

67,000,000 59,317,904 67,000,000 96,609,192


TOTAL RECURRENT 1,019,973,075 907,264,362 1,094,973,076 919,973,074

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TOTAL VOTE 1,086,973,075 966,582,266 1,161,973,076 1,016,582,266

PRAYER

The Budget and Appropriations Committee prays that this House do

adopt this report.

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