fy 2017/18 budget implementation report - Government of ...

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REPUBLIC OF KENYA

GOVERNMENT OF MAKUENI

COUNTY

COUNTY TREASURY

FY 2017/18 BUDGET

IMPLEMENTATION REPORT

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Contents

List of tables ............................................................................................................................................ 3

List of figures .......................................................................................................................................... 4

1.0 INTRODUCTION ...................................................................................................................... 5

2.0 REVENUE ANALYSIS ............................................................................................................. 6

2.1 LOCAL REVENUE COLLECTIONS ................................................................................... 6

2.2 SHAREABLE REVENUE ................................................................................................... 10

3.0 EXPENDITURE ANALYSIS .................................................................................................. 15

3.1 Expenditure by Economic Classification .............................................................................. 15

3.2 Departmental Expenditures; .................................................................................................. 16

4.0 DEPARTMENTAL PERFORMANCE REPORTS ................................................................. 19

4.1 COUNTY ATTORNEY ....................................................................................................... 20

4.2 COUNTY PUBLIC SERVICE BOARD .............................................................................. 21

4.3 DEPARTMENT OF LANDS, MINING, PHYSICAL PLANNING AND URBAN

DEVELOPMENT ............................................................................................................................. 23

4.4 OFFICE OF THE GOVERNOR ........................................................................................... 26

4.5 OFFICE OF THE DEPUTY GOVERNOR ................................................................................ 28

4.6 DEPARTMENT OF TRADE, INDUSTRY, TOURISM AND COOPERATIVES ............. 29

4.7 DEPARTMENT OF GENDER, YOUTH & SOCIAL SERVICES ..................................... 34

4.8 COUNTY SECRETARY ...................................................................................................... 38

4.9 DEPARTMENT OF FINANCE AND SOCIO ECONOMIC PLANNING. ........................ 40

4.10 DEPARTMENT OF EDUCATION ..................................................................................... 43

4.11 DEPARTMENT OF TRANSPORT ..................................................................................... 48

4.12 DEPARTMENT OF AGRICULTURE, LIVESTOCK & FISHERIES................................ 53

4.13 DEPARTMENT OF WATER, IRRIGATION & ENVIRONMENT ................................... 58

4.14 DEPARTMENT OF HEALTH ............................................................................................. 73

4.15 DEPARTMENT OF DEVOLUTION ................................................................................... 78

4.16 COUNTY ASSEMBLY ........................................................................................................ 81

5.0 CHALLENGES, LESSONS LEARNT AND WAY FORWARD ........................................... 83

5.1 CHALLENGES ................................................................................................................ 83

5.2 LESSONS LEARNT AND RECOMMENDATIONS ..................................................... 83

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List of tables

Table 1: Quarterly Revenue Report FY 2017/2018 for Top Five (5) Revenue Streamse ....................... 7

Table 2; least perfroming streams ........................................................................................................... 7

Table 3; 2017/18 Quarterly Revenue Collections per Stream ................................................................ 8

Table 4; Actual revenue receipts per quarter ........................................................................................ 11

Table 5; Summary of revenues targeted vrs recieved ........................................................................... 12

Table 6 Executive and County Assembly exchequer approvals; .......................................................... 13

Table 7; analysis of exchequer approvals per department .................................................................... 14

Table 8; Summary of County Executive & County Assemby expenditures ......................................... 15

Table 9; Expenditure by Economic classification ................................................................................. 16

Table 10; Departmental Expenditures ................................................................................................... 16

Table 11; Recurrent & Development Expenditures by department ...................................................... 17

Table 12; County Attorney; Summary of Budget and expenditures .................................................... 20

Table 13 County Attorney; O&M expenditure per vote line ............................................................... 20

Table 14; CPSB; Summary of Budget and expenditures ...................................................................... 22

Table 15; CPSB; O&M Expenditures per vote line ............................................................................. 22

Table 16; Lands Department; Summary of budget and expenditures ................................................... 24

Table 17; Lands Department; O&M expenditure per vote line ............................................................ 24

Table 18; Lands Department; Development budget, expenditures and project status .......................... 25

Table 19; Office of the Governor; Summary of Budget and expenditures ........................................... 26

Table 20; Office of Governor; O&M expenditure per vote line ........................................................... 27

Table 21; office of Deputy Governor; Summary of budget and expenditures ...................................... 28

Table 22; Office of Deputy Governor; O&M expenditure per vote line .............................................. 29

Table 23; Trade Department; Summary of Budget & Expenditures ..................................................... 30

Table 24; Trade department; O&M Expenditures per vote line ........................................................... 31

Table 25; Trade department; Development budget, expenditures and project status ........................... 32

Table 26; Gender Department; Summary of Budget and expenditures ................................................ 35

Table 27; Gender Department; O&M expenditures per vote line ......................................................... 35

Table 28; Gender Department; Development Budget, Expenditure and Project status ........................ 36

Table 29; County Secretary; Summary of Budget & Expenditures; ..................................................... 38

Table 30; County Secretary; O&M expenditures per vote line ............................................................. 39

Table 31; Finance department; Summary of budget and expenditures ................................................. 40

Table 32; Finance Department; O&M Expenditure per voteline. ......................................................... 41

Table 33; Finance department; Development Budget, Expenditures and project status. ...................... 42

Table 34; Education department; Summary of budget and expenditures ............................................ 43

Table 35; Education Department; O&M expenditures per vote line .................................................... 44

Table 36; Education department; Development budget, expenditures and project status..................... 45

Table 37; Transport Department; Summary of budget and expenditures ............................................. 49

Table 38; Transport Department; O&M Expenditure per vote line ..................................................... 49

Table 39; Transport Department; Development budget, expenditures and Project status .................... 50

Table 40; Agriculture Department; Summary - budget and expenditures ............................................ 54

Table 41; Agriculture department; O&M Expenditures per vote line .................................................. 54

Table 42; Agriculture Department; Development budget, expenditures and project status ................. 55

Table 43; Water Department; Summary of budget and expenditures ................................................... 59

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Table 44; Water department; O&M Expenditures by vote line ............................................................ 59

Table 45;Water department; Development budget, Expenditures and project status ........................... 60

Table 46; Health Department; Summary of budget and expenditures .................................................. 74

Table 47; Health department; O&M Expenditure per vote line ............................................................ 74

Table 48; Health Department; Development budget, expenditures and project status ......................... 76

Table 49; Devolution department; Summary of department’s budget and expenditures ...................... 79

Table 50; Devolution department; O&M Expenditure per vote line .................................................... 80

Table 51; Devolution department; Development budget, expenditures and project status .................. 81

Table 52; County Assembly; Summary of budget and expenditures .................................................... 82

List of figures

Figure 1; own source revenues actuals –FY 2013/14 – FY 2017/18 ...................................................... 6

Figure 2; Quarterly Trend in Local Revenue Collection (FY 2013/14-2017/18) ................................... 6

Figure 3; best performing streams per quarter (2013/14 – 2017/18) ...................................................... 7

Figure 4; FY 2017/18 Budget revenues per source .............................................................................. 10

Figure 5; Exchequer approvals by economic classification .................................................................. 13

Figure 6 Expenditures by economic classification............................................................................... 15

Figure 7; Analysis of votes with highest expenditures ......................................................................... 19

Figure 8; County Attorney; Expenditure by Economic Classification ................................................. 20

Figure 9; CPSB; expenditures by economic classification .................................................................. 21

Figure 11; Lands Department; Expenditure by Economic Classification ............................................. 23

Figure 12; Office of the Governor; Expenditure by Economic Classification ...................................... 26

Figure 13; Trade, Industry, Tourism & Cooperatives; Expenditure by Economic Classification ........ 30

Figure 14; Department of Gender; Expenditure by Economic Classification ...................................... 34

Figure 15; County Secretary; Expenditure by economic classification. ............................................... 38

Figure 16; Finance Department; Expenditure by Economic Classification .......................................... 40

Figure 17; Education Department; Expenditure by Economic Classification ...................................... 43

Figure 18;Transport Department; Expenditure by Economic Classification ....................................... 48

Figure 19; Agriculture Department; Expenditure by Economic Classification .................................... 53

Figure 20; Water Department; Expenditure by Economic Classification ............................................. 58

Figure 21; Health Department; Expenditure by Economic Classification ........................................... 73

Figure 22; Devolution department; Expenditure by Economic Classification .................................... 79

Figure 23; County Assembly; Expenditure by Economic Classification .............................................. 81

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1.0 INTRODUCTION

The Budget implementation report highlights progress made in implementation of the Makueni County

Government for the Financial Year 2017/18, ending 30th June 2018. It also presents the key challenges

that faced budget implementation during the reporting period and appropriate recommendations to

overcome these challenges.

The County Government had an original budget of Kshs 7,893,639,169.00 representing 66 per cent

recurrent and 34 per cent development and a revised budget of Kshs 9,674,896,011.15 representing

63per cent recurrent and 37 per cent development. The Budget was the last to implement the CIDP

2013-2017 and was anchored on the County Government agenda of socio economic transformation with

a broad focus of ensuring ‘enough water for all Makueni residents.

The FY 2017/18 revised Budget was funded from four main sources mainly shareable revenue from the

National Government of Kshs 6,825,200,000.00 FY2016/17 reallocation funds – Kshs

1,338,451,037.15, conditional allocations and grants Kshs 772,549,557.00 and projected own source

revenues of Kshs 738,695,417.00.

During the year FY 2017/18, the County Government received 100per cent, 64per cent and 44per cent

of Shareable revenues, conditional allocations and grants and and own source revenues respectively.

The total expenditure for the year amounted to Kshs 7,605,443,436.45 out of which Ksh

5,635,372,318.42 represents recurrent expenditure and Kshs. 1,970,071,118.03 represnts development

expenditure.

The overall absorption rate for the County Government was 79per cent. The recurrent and development

absorption rates were 92per cent and 55per cent respectively.

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2.0 REVENUE ANALYSIS

2.1 LOCAL REVENUE COLLECTIONS

The County own source revenues increased by a remarkable 47per cent compared to FY

2016/17. This was attributed by key factors such as revenue automation and increased

surveillance and pilot performance management and exploiting dormant streams. The County

intends to institute more strategies to ensure own source revenues are increased.

The County Government had projected to mobilise Kshs 738,695,417.00 as own source

revenues. At the closure of the financial year, the total collected revenues amounted to Kshs

322,104,226.70, representing 44per cent of the total targeted revenues. The deviation off target

amounted to Kshs 416,676,084.30.

Figure 1; own source revenues actuals –FY 2013/14 – FY 2017/18

Source; Directorate of revenue

The performance per quarter increased remarkably in all the quarters. This has been accredited

to increased willingness of the populace to pay fees and grants amongst enhancing reporting

of all revenues collected by County government entities.

A detailed comparison of revenues collected per quarter is in figure 2.

Figure 2; Quarterly Trend in Local Revenue Collection (FY 2013/14-2017/18)

Source; Directorate of Revenue

190.00

211.45 216.98 219.07

322.10

150.00

170.00

190.00

210.00

230.00

250.00

270.00

290.00

310.00

330.00

350.00

FY 2013/14 FY 2014/15 FY 2015/16 FY 2016/17 FY 2017/18

Mill

ion

s

20.00

40.00

60.00

80.00

100.00

Q1 Q2 Q3 Q4

Mill

ion

s

FY 2013/14 FY 2014/15 FY 2015/16 FY 2016/17 FY 2017/18

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Performance per stream

The County top five performing streams include permits, Liquor, Parking, Hospital fees and

Market entrance fees. The quarterly performance of these streams is as in table 1;

Table 1: Quarterly Revenue Report FY 2017/2018 for Top Five (5) Revenue Streamse

Stream Quarter 1 Quarter 2 Quarter 3 Quarter 4 Total

Permits/Application 7,334,240.00 4,189,115.00 44,769,873.00 26,866,945.00 83,160,173.00

Liquor 1,579,100.00 2,948,000.00 7,653,400.00 24,767,251.00 36,947,751.00

Parking 7,181,645.00 6,449,740.00 8,064,440.00 6,833,515.00 28,529,340.00

Hospital 2,801,850.00 8,189,970.00 44,500.00 15,016,240.00 26,052,560.00

Market Entrance Fee 7,180,246.00 5,774,205.00 6,612,500.00 6,239,107.00 25,806,058.00

The streams have potrayed an upward trend from financial year 2013/14. The FY 2017/18

performance is the highest as compared to all other financial years

Figure 3; best performing streams per quarter (2013/14 – 2017/18)

The least perfoming streams are presented in table 2.

Table 2; least perfroming streams

Stream Quarter 1 Quarter 2 Quarter 3 Quarter 4 Total

Occupation Certificate. 49,000.00 61,000.00 7,700.00 31,500.00 149,200.00

Plot Sub-Division 41,850.00 15,100.00 30,500.00 45,000.00 132,450.00

Stall Rent - - - 125,500.00 125,500.00

Nema (Noise,Music) - 18,320.00 - - 18,320.00

Building Materials - 3,000.00 - - 3,000.00

0

10

20

30

40

50

60

70

80

90

PERMITS LIQUOR LICENCEFEE

PARKING FEE MARKET FEE HOSPITAL -UHC

Mill

ion

s

FY 2013/14 FY 2014/15 FY 2015/16 FY 2016/17 FY 2017/18

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Table 3; 2017/18 Quarterly Revenue Collections per Stream

Source Q1 Q2 Q3 Q4 TOTAL

Market Entrance Fee 7,180,246.00 5,774,205.00 6,612,500.00 6,239,107.00 25,806,058.00

Conservancy Fee 479,960.00 402,960.00 2,473,277.00 1,332,990.00 4,689,187.00

Stock Movement Fee 740,360.00 304,430.00 570,060.00 866,620.00 2,481,470.00

Parking 7,181,645.00 6,449,740.00 8,064,440.00 6,833,515.00 28,529,340.00

Plot Rent Fee 636,749.00 602,852.00 2,578,342.00 3,975,409.00 7,793,352.00

Permits/Application 7,334,240.00 4,189,115.00 44,769,873.00 26,866,945.00 83,160,173.00

Penalty Fee 967,916.00 498,090.00 452,467.00 1,391,747.00 3,310,220.00

Stock Market 2,158,525.00 1,576,450.00 1,941,475.00 1,834,295.00 7,510,745.00

Plan Approval 872,669.00 1,077,378.00 918,747.00 1,580,019.00 4,448,813.00

Plot Regist. 18,500.00 44,000.00 296,520.00 558,860.00 917,880.00

Plot Application 40,000.00 60,000.00 40,200.00 558,400.00 698,600.00

Clearance Fee 61,000.00 89,176.00 77,000.00 379,950.00 607,126.00

Cess 4,618,855.00 1,966,427.00 4,054,060.00 3,181,194.00 13,820,536.00

Sand Cess Local 565,060.00 708,065.00 427,140.00 579,530.00 2,279,795.00

Kiosk Renewal 382,500.00 213,330.00 1,496,070.00 1,564,100.00 3,656,000.00

Plot Transfer 33,000.00 37,500.00 506,207.00 220,336.00 797,043.00

Plot Extension 131,350.00 2,000.00 91,965.00 3,000.00 228,315.00

Plot Sub-Division 41,850.00 15,100.00 30,500.00 45,000.00 132,450.00

Change Of User 104,000.00 210,000.00 170,000.00 318,700.00 802,700.00

Occupation Cert. 49,000.00 61,000.00 7,700.00 31,500.00 149,200.00

Ppa1,Ppa2and Ppa5 392,545.00 424,463.00 127,837.00 114,885.00 1,059,730.00

Motor Bike/Vehi Reg 112,890.00 252,040.00 827,740.00 229,000.00 1,421,670.00

Hospital 2,801,850.00 8,189,970.00 44,500.00 15,016,240.00 26,052,560.00

WEIGHTS And MEASURES - 45,700.00 - 637,460.00 683,160.00

Branding/Signboard/Advert. 245,100.00 814,200.00 577,700.00 2,907,093.00 4,544,093.00

Meat Inspection 510,160.00 1,140,265.00 1,139,800.00 982,615.00 3,772,840.00

Stall Rent - - - 125,500.00 125,500.00

Public Health 1,747,000.00 1,819,600.00 3,775,300.00 4,858,350.00 12,200,250.00

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Source Q1 Q2 Q3 Q4 TOTAL

Sand Authority 2,511,500.00 1,589,900.00 2,387,000.00 3,522,900.00 10,011,300.00

Liquor 1,579,100.00 2,948,000.00 7,653,400.00 24,767,251.00 36,947,751.00

Agr/Live/Fishery 534,480.00 60,920.00 - - 595,400.00

Agr.Trai.C 270,400.00 205,950.00 322,650.00 2,243,380.00 3,042,380.00

Coop Audit 7,840.00 70,980.00 72,366.00 106,050.00 257,236.00

Nema (Noise,Music) - 18,320.00 - - 18,320.00

Building Materials - 3,000.00 - - 3,000.00

OTHER REVENUES(Direct Credits - 4,158,333.00 - 100,000.00 4,258,333.00

Interest On Deposit - - 2,441,804.70 - 2,441,804.70

Insurance Compensation 21,957,956.00 - - - 21,957,956.00

Ask - - - 891,940.00 891,940.00

Total Local 66,268,246.00 46,023,459.00 94,948,640.70 114,863,881.00 322,104,226.70

Source; Directorate of Revenue

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2.2 SHAREABLE REVENUE

The FY 2017/18 Budget was funded from three main sources mainly shareable revenue from the

National Government of Kshs 6,825,200,000.00, FY2016/17 reallocation funds – Kshs

1,338,451,037.15, own source revenues Kshs 738,695,417.00 and conditional allocations and other

loans and grants Kshs 772,549,557.00.

Figure 4; FY 2017/18 Budget revenues per source

The County Government received 100per

cent, 64per cent and 44per cent of

Shareable revenue, conditional allocation

loans and grants and own source revenes

respectively leaving a budget deficit of

Kshs 693,984,275.90 representing 7per cent

deviation off targeted revenues. This had an

impact in implementation of various

programmes and interventions.

Source; Directorate of Budget and Expenditure

-

1,000.00

2,000.00

3,000.00

4,000.00

5,000.00

6,000.00

7,000.00

ConditionalAllocation, Loans

and Grants

Own source revenue FY 2016/17Reallocation Budget

Shareable revenue

Actual Received

Conditional Allocation, Loans and

Grants8%Own source

revenue8%FY 2016/17

Reallocation Budget

14%

Shareable revenue

70%

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Analysis of shareable revenes, conditional allocations, loans and grants received per county per quarter is as follows Table 4; Actual revenue receipts per quarter

Item Amount July -

September

2017

October -

December 2017

January -

March 2018

April - June

2018

Total Recieved Variance

Conditional Allocations for

compensation for User Fees

Forgone

19,435,760.00

9,724,901.00 9,724,901.00 19,449,802.00 (14,042.00)

Conditional Allocation for

Development of Youth

Polytechnics

64,131,527.00

64,131,527.00 64,131,527.00 -

Conditional Allocation for

Leasing of Medical

Equipment1

95,744,681.00

- 95,744,681.00

Conditional Allocation from

Road Maintenance Fuel Levy

Fund

254,349,334.00 118,622,496.00

135,726,838.00 254,349,334.00 -

Conditional Allocation -

other loans and grants

42,068,488.00

- 42,068,488.00

Kenya Urban Development

support programme

20,000,000.00

- 20,000,000.00

DANIDA UHC Health

programme support

27,577,132.00

17,235,708.00

9,479,639.00 26,715,347.00 861,785.00

ASDSP Funds 14,150,515.00

- 14,150,515.00

KDSP (Level 1 Grant + FY

2016/17 allocation)

47,396,651.00

31,201,603.00 16,195,048.00 47,396,651.00 -

World bank transforming

Health systems for Universal

Care project

71,695,469.00

32,588,849.00

32,588,849.00 39,106,620.00

1 The funds for conditional allocation for leasing medical equipment are never received by the County Governments. The funds are utilized by the National Governemtn to pay off for equipments supplied to Counties.

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Item Amount July -

September

2017

October -

December 2017

January -

March 2018

April - June

2018

Total Recieved Variance

EU Grant for instrument for

Devolution Advice and

support

66,000,000.00

- 66,000,000.00

World bank loan for National

Agricultural and Rural

Inclusive Growth Project

50,000,000.00

50,609,855.40

50,609,855.40 (609,855.40)

Revenue from the national

government

6,825,200,000.00

955,528,000.00 2,491,198,000.00 3,378,474,000.00 6,825,200,000.00 6,825,200,000.00

Total 7,597,749,557.00 118,622,496.00 1,005,352,557.00 2,582,734,359.40 3,613,731,953.00 7,320,441,365.40 277,308,191.60

Summary of revenues targeted versus received

Table 5; Summary of revenues targeted vrs recieved

Budgeted Received Variance Percentage

Conditional Allocations, other loans and grants 772,549,557.00 495,241,365.40 277,308,191.60 64%

Own source revenue 738,695,417.00 322,019,332.70 416,676,084.30 44%

FY 2016/17 Reallocation funds 1,338,451,037.15 1,338,451,037.15 - 100%

Shareable revenue 6,825,200,000.00 6,825,200,000.00 - 100%

Total 9,674,896,011.15 8,980,911,735.25 693,984,275.90 93%

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Exchequer aprovals

In the FY 2017/18, the County Governnment had cumulative exchequer approvals of Kshs

7,975,197,361.46 representing 82per cent of the total budget. Of these funds recurrent requisitions

amounted to Kshs 5,673,371,561.36 (93per cent) whereas development requisitions amounted to kshs

2,301,825,800.10 ( representing 64per cent).

Table 6 Executive and County Assembly exchequer approvals;

County Executive

Budget Exchequer approvals Balance %age

Recurrent 5,472,297,212.33 5,051,292,527.36 421,004,684.97 92%

Development 3,506,190,057.02 2,259,566,651.10 1,246,623,405.92 64%

Total 8,978,487,269.35 7,310,859,178.46 1,667,628,090.89 81%

County Assembly

Recurrent 623,097,274.00 622,079,034.00 1,018,240.00 100%

Development 73311467.8 42259149 31,052,318.80 58%

Total 696,408,741.80 664,338,183.00 32,070,558.80 95%

Total Budget

Recurrent 6,095,394,486.33 5,673,371,561.36 422,022,924.97 93%

Development 3,579,501,524.82 2,301,825,800.10 1,277,675,724.72 64%

Total 9,674,896,011.15 7,975,197,361.46 1,699,698,649.69 82%

Cumulatively, the County Public Service Board, County Assembly, Devolution, and Public

service had the highest exchequer releases of 97per cent, 95per cent and 93per cent

respectively.

The Department of Agriculture, County Assembly, Health, youth water recorded the highest

recurrent exchequer releases whereas Devolution and finance recorded the highest

development exchequer approvals.

Graph

Figure 5; Exchequer approvals by economic classification

The personnel emoluments had the highest exchequer releases of 42per cent of the total approvals. The

Use of goods and development represented 29per cent each of the total exchequer approvals.

Salaries42%

use of goods29%

Development29%

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Table 7; analysis of exchequer approvals per department

DEPARTMENT Recurrent

Budget

Recurrent

Exchequer

approvals

%age Development

Budget

Developemnt

Exchequer

approvals

%age Total Budget Total Excehquer

approvals

%age

1 County Attorneys Office 30,379,680.80 26,709,204.90 88% -

30,379,680.80 26,709,204.90 88%

2 County Public Service

Board

65,234,904.87 64,255,045.27 98% -

65,234,904.87 64,255,045.27 98%

3 Lands, Physical Planning &

Mining

44,035,786.91 42,393,117.86 96% 78,797,271.77 29,214,569.62 37% 122,833,058.68 71,607,687.48 58%

4 Office of Governor 188,942,765.58 176,785,155.50 94% -

188,942,765.58 176,785,155.50 94%

5 Office of Deputy Governor 28,600,000.10 26,391,294.60 92% -

28,600,000.10 26,391,294.60 92%

6 Trade, Tourism &

Cooperatives

79,826,878.06 78,601,453.00 98% 129,977,795.45 95,586,170.66 74% 209,804,673.51 174,187,623.66 83%

7 Youth, Gender,Sports &

Social services

74,558,850.06 74,017,854.72 99% 186,268,957.22 130,120,315.05 70% 260,827,807.28 204,138,169.77 78%

8 County Secretary 848,260,903.75 816,622,180.72 96% -

848,260,903.75 816,622,180.72 96%

9 finance & Socio Economic

Planning

865,303,919.30 660,644,517.14 76% 53,648,354.86 52,119,816.86 97% 918,952,274.16 712,764,334.00 78%

10 Education & ICT 353,929,591.04 338,838,904.70 96% 226,615,208.90 198,134,584.05 87% 580,544,799.94 536,973,488.75 92%

11 Transport & Infrastructure 125,964,128.94 124,829,128.70 99% 714,173,422.38 445,443,053.89 62% 840,137,551.32 570,272,182.59 68%

12 griculture, Livestock &

Fisheries development

244,487,842.23 243,721,663.48 100% 470,758,737.03 342,629,872.34 73% 715,246,579.26 586,351,535.82 82%

13 water, Irrigation &

Environment

152,796,455.69 149,873,898.69 98% 1,011,786,696.02 558,253,061.53 55% 1,164,583,151.71 708,126,960.22 61%

14 Health Services 2,067,178,194.27 1,966,477,694.27 95% 630,289,613.39 404,192,170.11 64% 2,697,467,807.66 2,370,669,864.38 88%

15 Devolution & Public

Service

302,797,310.73 261,131,413.82 86% 3,874,000.00 3,873,037.00 100% 306,671,310.73 265,004,450.82 86%

16 County Assembly 623,097,274.00 622,079,034.00 100% 73,311,469.80 42,259,149.00 58% 696,408,743.80 664,338,183.00 95%

Sub Totals 6,095,394,486.33 5,673,371,561.36 0.93 3,579,501,526.82 2,301,825,800.11 64% 9,674,896,013.15 7,975,197,361.47 82%


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3.0 EXPENDITURE ANALYSIS

The overall county expenditure for the period ending 30th June 2018 amounted to Kshs

7,605,443,436.45 out of which Kshs 5,635,372,318.42 was recurrent and Kshs 1,970,071,118.03

development. This represents an overall absorption rate of 79per cent against the FY 2017/18

final revised budget. The recurrent and development absorption rates were 92per cent and

55per cent respectively.

Table 8; Summary of County Executive & County Assemby expenditures

County Executive

Budget Expenditures Net Absorption rate

Recurrent 5,472,297,212.33 5,019,355,057.97 452,942,154.36 92%

Development 3,506,190,057.02 1,927,850,222.03 1,578,339,834.99 55%

Total 8,978,487,269.35 6,947,205,280.00 2,031,281,989.35 77%

County Assembly

Recurrent 623,097,274.00 616,017,260.45 7,080,013.55 99%

Development 73,311,469.80 42,220,896.00 31,090,573.80 58%

Total 696,408,743.80 658,238,156.45 38,170,587.35 95%

TOTAL COUNTY BUDGET

Recurrent 6,095,394,486.33 5,635,372,318.42 460,022,167.91 92%

Development 3,579,501,526.82 1,970,071,118.03 1,609,430,408.79 55%

Total 9,674,896,013.15 7,605,443,436.45 2,069,452,576.70 79%

3.1 Expenditure by Economic Classification

Out of the total expenditures, the expenditures on salaries amounted to 44per cent, whereas use

of goods expenditures and development expenditures amounted to 30per cent and 26per cent

of the total expenditures respectively.

Figure 6 Expenditures by economic classification

Salaries and wages had the highest absorption at 99.9per cent. Use of Goods and Development

had an absorption rate of 83.3 per cent and 55per cent respectively.

salaries44%

Use of goods & services

30%

Development26%

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Table 9; Expenditure by Economic classification

Economic classification

FY 2017/18 Revised

Budget

Expenditures as at 30th

June 2018 Absorption

salaries 3,352,324,693.41 3,350,257,702.81 99.9%

Use of goods & services 2,743,069,796.92 2,285,114,615.61 83.3%

Development 3,579,501,526.82 1,970,071,118.03 55.0%

3.2 Departmental Expenditures;

The Office of the County Public Service Board recorded the highest overall absorption rate at

98per cent. The County Secretary Office and County Assembly recorded the second and third

highest absorption rates at 96per cent and 95per cent respectively.

Table 10; Departmental Expenditures

Department Fy 2017/18 FY 2017/18

Revised Budget

Expenditures as at

30th June 2018 Absoption

County Public Service Board 65,234,904.87 64,074,112.17 98%

County Secretary 848,260,903.75 814,586,188.60 96%

County Assembly 696,408,741.80 658,238,156.45 95%

Office of Deputy Governor 28,600,000.10 26,391,294.60 92%

Department of Education & ICT 580,544,799.94 519,774,465.79 90%

Office of Governor 188,942,765.58 167,573,211.06 89%

Department of health 2,697,467,807.66 2,355,019,773.70 87%

Department of Devolution & Public Service 306,671,310.73 262,303,645.36 86%

County Attorneys Office 30,379,680.80 25,820,952.80 85%

Department of finance & Socio Economic

Planning 918,952,274.16 705,437,619.97 77%

Department of Agriculture, Livestock & Fisheries

development 715,246,579.26 527,663,582.68 74%

Department of Trade, Tourism & Cooperatives 209,804,673.51 142,594,593.02 68%

Department of Youth, Gender,Sports & Social

services 260,827,807.28 163,560,298.21 63%

Department of Transport & Infrastructure 840,137,551.32 495,724,917.45 59%

Department of Lands, Physical Planning & Mining 122,833,058.68 67,064,776.50 55%

Department of water, Irrigation & Environment 1,164,583,151.71 609,615,848.09 52%

Sub Totals 9,674,896,011.15 7,605,443,436.45 79%

The Department of Water, Irrigation and Environment recorded the least absorption at 52per

cent followed by Lands, Physical planning and mining at 55per cent and third Transport and

Infrastructure at 59per cent.

Detailed analysis of both recurrent and development budget is as follows;

17 | P a g e

Table 11; Recurrent & Development Expenditures by department

DEPARTMENT Recurrent Budget Recurrent

Expenditure

Absorption Development

Budget

Development

Expenditure

Absorption

1 Transport & Infrastructure 125,964,128.94 124,790,355.50 99% 714,173,422.38 370,934,561.95 52%

2 Agriculture, Livestock & Fisheries

development

244,487,842.23 242,113,364.93 99% 470,758,737.03 285,550,217.75 61%

3 County Assembly 623,097,274.00 616,017,260.45 99% 73,311,469.80 42,220,896.00 58%

4 County Public Service Board 65,234,904.87 64,074,112.17 98% - -

5 Trade, Tourism & Cooperatives 79,826,878.06 76,926,883.02 96% 129,977,795.45 65,667,710.00 51%

6 Youth, Gender,Sports & Social services 74,558,850.06 71,520,064.16 96% 186,268,957.22 92,040,234.05 49%

7 County Secretary 848,260,903.75 814,586,188.60 96% - -

8 Education & ICT 353,929,591.04 338,228,049.29 96% 226,615,208.90 181,546,416.50 80%

9 Health services 2,067,178,194.27 1,962,588,604.43 95% 630,289,613.39 392,431,169.27 62%

10 Water, Irrigation & Environment 152,796,455.69 143,993,899.63 94% 1,011,786,696.02 465,621,948.46 46%

11 Lands, Physical Planning & Mining 44,035,786.91 40,627,511.40 92% 78,797,271.77 26,437,265.10 34%

12 Office of Deputy Governor 28,600,000.10 26,391,294.60 92% - -

13 Office of Governor 188,942,765.58 167,573,211.06 89% - -

14 Devolution & Public Service 302,797,310.73 259,502,775.36 86% 3,874,000.00 2,800,870.00 72%

15 County Attorneys Office 30,379,680.80 25,820,952.80 85% - -

16 Finance & Socio Economic Planning 865,303,919.30 660,617,791.02 76% 53,648,354.86 44,819,828.95 84%

Sub Totals 6,095,394,486.33 5,635,372,318.42 92% 3,579,501,526.82 1,970,071,118.03 55%


The Department of Transport & Infrastructure, Agriculture, Livestock & Fisheries, County Secretary, recorded the highest recurrent absorption at 99per cent,

with the County Public Service Board, recording the second highest absorption rate at 98er cent. Department of Finance and Socio Economic planning had

the least absorption of recurrent budget at 76per cent.

On Development, the Department of Finance recorded the highest absorption rate at 84per cent wih the department of lands recording the least development

absorption at 34per cent.

18 | P a g e

By closure of the financial year, of the total funds requisitioned Kshs 369,753,925.02 was not

utilised. This comprised of Kshs 37,999,242.94 for recurrent and Kshs 331,754,682.08 for

development.

FY 2017/18 Reallocation Funds;

The County Government has reallocated Kshs 1,487,811,157.85 representing Kshs

1,430,069,947.64 for Development projects to be implemented in FY 2018/19 and Kshs

57,741,210.21 under recurrent budget.

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4.0 DEPARTMENTAL PERFORMANCE REPORTS

An analysis of the total expenditure shows medical drugs had the highest expenditure of Kshs

256,251,883.90. Other votes with high cumulative expenditure included; medical insurance

Kshs 220,146,152.25, Car and Mortgage loan Fund- Assembly Kshs 130,000,000.00,

Recurrent financing of health care, Kshs 93,174,680.00, local daily subsistence allowance,

Kshs 89,556,535.00, Ccar and mortgage loan fund – Executive – Kshs 83,250,000.00, refined

fuels, oils and lubricants – Kshs 83,250,000.00 and maintenance of Motor vehicles Kshs

56,493,406.17.

Figure 7; Analysis of votes with highest expenditures

Items with the least expenditures included; hire of equipment Plant and machinery 305,000.00,

Kenya Scouts 305,000.00, Medal awards and honours 280,500.00, Courier and Postal services

227,765.00, Purchase of uniforms and clothing 202,916.00, Specialised Materials/Implants

181,614.00, Staff Uniform and identification badges 95,000.00 and Membership subscription to

professional bodies 89,000.00

10.00

60.00

110.00

160.00

210.00

260.00

310.00

Mill

ion

s

Top expenditure items

20 | P a g e

4.1 COUNTY ATTORNEY

The total expenditure for the FY2017/18 for the department was Kshs 25,820,952.80, which

translated to an absorption rate of 85per cent against the budget. The department spent 69per

cent of the total expenditures on operation and maintenance and 31per cent on Personnel

emoluments.

Figure 8; County Attorney; Expenditure by Economic Classification

RECURRENT EXPENDITURE

Analysis of the recurrent expenditure shows that the department spent Kshs 7,912,680.80 on

personnel emoluments which represents 31per cent of the total recurrent expenditure and

Kshs.17,908,272.00 on operations and maintenance expenditure, which is 69per cent per cent of

the total recurrent expenditure for the FY 2017/18.

Table 12; County Attorney; Summary of Budget and expenditures

Expenditure item Fy2017/18 Revised

Budget

Expenditures As At

30th June 2018

Absorption Rate

PERSONNEL 7,912,680.80 7,912,680.80 100%

OPERATIONS 21,512,000.00 17,444,272.00 81%

MAINTENANCE 955,000.00 464,000.00 49%

SUB TOTAL 30,379,680.80 25,820,952.80 85%

The expenditure of various line items is summarised below:

Table 13 County Attorney; O&M expenditure per vote line

Expenditure item FY 2017/18 Revised

Budget

Expenditures as at

30th June 2018

Absorption

Legal Dues/Fees, Arbitration / opinion 15,300,000.00 13,950,000.00 91%

Daily Subsistence Allowance 2,000,000.00 1,554,570.00 78%

O & M, 69%

PERSONNEL, 31%

21 | P a g e

Contracted professional Services 1,000,000.00 - 0%

Purchase of office furniture 800,000.00 464,000.00 58%

Travel Costs(airlines, bus railway) 500,000.00 494,750.00 99%

Refined Fuels, Oils & Lubricants 500,000.00 500,000.00 100%

Public participation 500,000.00 190,000.00 38%

Catering Services 300,000.00 - 0%

General Office Supplies(Papers,pencils,

forms)

250,000.00 149,385.00 60%

Publishing & printing Services 200,000.00 60,000.00 30%

Insurance Costs 200,000.00 200,000.00 100%

Advertising & Publicity 150,000.00 116,420.00 78%

Supplies and Accessories for Computers and

Printers

150,000.00 - 0%

Sanitary and Cleaning Materials 150,000.00 129,147.00 86%

Membership fees, Dues and Subscriptions 150,000.00 - 0%

Telephone,Telex, Fascimile 100,000.00 100,000.00 100%

Purchase of Computers & IT equipment 100,000.00 - 0%

Maintenance of Office Furniture &

Equipment

55,000.00 - 0%

Subscription to Newspapers 32,000.00 - 0%

Internet Connections 30,000.00 - 0%

Analysis of expenditure by votes shows that Legal Dues/Fees, Arbitration / opinion vote had the

highest expenditure of kshs 13,950,000.00 while Publishing and printing Services had the least

expenditure of kshs 60,000.00.

4.2 COUNTY PUBLIC SERVICE BOARD

The total expenditure for the FY2017/18 for the Board was Kshs 64,074,112.17, which

translated to an absorption rate of 98per cent against the budget. The Board spent 50per cent

of the total expenditures on operation and maintenance and 50per cent on personnel

emoluments.

Figure 9; CPSB; expenditures by economic classification

salaries51%

operation & maintenance

49%

22 | P a g e


Analysis of the recurrent expenditure shows that the Board spent Kshs

32,582,968.97 on personnel emoluments, which represents 51per cent of the total recurrent

expenditure and Kshs 31,491,143.20 on operations, and maintenance expenditure, which is

49per cent of the total recurrent expenditure for the FY 2017/18.

Table 14; CPSB; Summary of Budget and expenditures


Budget


June 2018

Absorption rate

(Per cent)

Operations 29,352,874.20 29,175,285.35 99%

Maintenance 3,299,061.70 2,315,857.85 70%

Sub Total 32,651,935.90 31,491,143.20 96%

Personnel 32,582,968.97 32,582,968.97 100%

Total Budget 65,234,904.87 64,074,112.17 98%

Analysis of expenditure by votes shows that Daily Subsistence Allowance vote had the highest

expenditure of kshs 7,358,423.00 while Subscription to Newspapers, Magazines and

Periodicals had the least expenditure of kshs 14,760.00.

The expenditure of various line items is summarised below

Table 15; CPSB; O&M Expenditures per vote line

Expenditure Item FY 2017/18 Revised

Budget

Expenditures As At 30th

June 2018

Absorption


Training Expenses 3,646,930.00 3,625,730.00 99%

Daily subsistence allowance 3,500,000.00 3,500,000.00 100%

Catering Services(Receptions,

Accommodation,drinks)

2,501,250.00 2,501,250.00 100%

Policy Formulation 1,468,041.00 1,467,600.00 100%

Refined Fuels & Lubricants 1,344,160.00 1,236,160.00 92%

Contracted Professional Services 1,217,019.00 1,217,019.00 100%

Advertising, Awareness & Publicity

Campaigns

1,291,976.00 1,204,232.00 93%

Maintenance Expenses-Motor

Vehicles

1,254,140.70 1,095,774.85 87%

Payment of Rent-Non Residential 966,000.00 966,000.00 100%


Travel Costs 900,729.00 828,032.60 92%

Maintenance-Buildings 814,659.00 704,159.00 86%

General office Supplies-stationery 773,750.00 624,316.00 81%

Supplies and accessories for

Computers

654,000.00 519,000.00 79%

Contracted Security Services 452,400.00 452,400.00 100%

23 | P a g e

Internet Connections 522,135.00 405,829.00 78%

Travel Costs 469,110.00 403,434.00 86%

Purchase of office equipment 695,000.00 402,924.00 58%

Membership fees, Dues &

Subscriptions

319,500.00 319,500.00 100%

Contracted Technical Services 326,000.00 280,700.00 86%

Purchase of Uniform and Clothing 202,916.00 202,916.00 100%

Insurance Costs 200,000.00 200,000.00 100%

Office and General Supplies 299,543.00 194,173.00 65%


Water and Sewarage 213,483.00 135,483.00 63%

Telephone, Telex, Fascimile and

Mobile Phone Services

136,194.50 126,071.05 93%

Electricity 77,403.70 76,403.70 99%

Maintenance of Computers,

Software , WFI

108,262.00 59,000.00 54%

Maintenance of Office Furniture 118,000.00 54,000.00 46%

Courier and Postal services 25,708.00 16,668.00 65%

Subscription to Newspapers,

Magazines and Periodicals

35,400.00 14,760.00 42%

Purchase of Office Furniture and

Fittings

309,000.00 - 0%

4.3 DEPARTMENT OF LANDS, MINING, PHYSICAL PLANNING AND URBAN

DEVELOPMENT

The total expenditure for the FY 2017/18 was Kshs 66,840,945.40 Million, which translated to

an absorption rate of 54per cent against the approved budget. The department spent Kshs

40,403,680.30Million (92per cent absorption rate) on recurrent activities and Kshs 26,437,265.10

Million (34per cent absorption rate) on development activities.

The department spent 40per cent of the total expenditures on development, 34per cent on

Personnel emoluments and 26per cent on operation and maintenance.

Figure 10; Lands Department; Expenditure by Economic Classification

salaries34%


26%

Development40%

24 | P a g e


Analysis of the recurrent expenditure of Kshs 40,627,511.40 shows that the department spent

Kshs 23,011,737.00 on personnel emoluments, which represents 57 per cent of the total recurrent

expenditure and Kshs 17,615,774.40 on operations, and maintenance expenditure, which is 43

per cent of the total recurrent expenditure for the FY 2017/18.

Table 16; Lands Department; Summary of budget and expenditures

Expenditure Item Revised Budget Expenditures As At

30th June 2018

Absorption Rate

(per cent)

Recurrent Expenditure

Operations 17,962,198.50 15,247,668.05 85%

Maintenance 3,061,851.41 2,368,106.35 77%

Sub Total 21,024,049.91 17,615,774.40 84%

Personnel 23,011,737.00 23,011,737.00 100%

Total Recurrent Budget 44,035,786.91 40,627,511.40 92%

Development Expenditure

Capital Expenditure 78,797,271.77 26,437,265.10 34%

Total Budget 122,833,058.68 67,064,776.50 55%

Analysis of expenditure by votes shows that Makueni Land conference vote had the highest

expenditure of kshs 4,267,290.00 while Office & General Supplies-Sanitary had the least

expenditure of kshs 4,000.00.

Table 17; Lands Department; O&M expenditure per vote line


Budget


June 2018

Absorption

Makueni Land conference 5,500,000.00 4,267,290.00 78%


Fuels, Oils & Lubricants 2,437,899.50 2,437,899.50 100%

Hospitality-Catering Services

Accommodatin,Gifts & Drinks

1,570,250.00 1,344,080.00 86%

Maintenance Expenses - Motor Vehicle 1,661,851.41 1,228,576.35 74%

Training Expenses 893,600.00 836,412.00 94%

Domestic Travel Costs 834,411.00 829,914.00 99%

Office & General Supplies-stationery 800,000.00 652,197.00 82%

Advertising & Publicity 1,173,638.00 595,878.00 51%


Purchase of office equipment 500,000.00 331,250.00 66%

Purchase of computers 300,000.00 300,000.00 100%

Insurance-Vehicles, building 400,000.00 191,182.80 48%

Other Operating expenses-wages and

stipend

200,000.00 189,620.00 95%

Communication-Telephone 100,000.00 55,621.75 56%

25 | P a g e


Membership fees 100,000.00 33,850.00 34%

Communication-Courier & Postal

Services

50,000.00 24,000.00 48%

Maintenance of Plant machinery and

equipment

50,000.00 10,430.00 21%

Maintenance of Computers, Software 50,000.00 8,000.00 16%

Subscription to Newspapers 50,000.00 7,820.00 16%

Office & General Supplies-Sanitary 20,000.00 4,000.00 20%


The department spent Kshs 26,437,265.10 Million (34per cent absorption rate) on development

activities. This represented 39% of the total expenditures for the department.

Table 18; Lands Department; Development budget, expenditures and project status

wards Expenditure item Revised

Budget

Expenditures

as at 30th

June 2018

Status Code

HQ Land Survey & mapping 3,000,000.00 2,443,598.30 Ongoing

HQ Tree Planting - -

HQ Re surveying / estate administration 1,545,235.00 - Ongoing

all wards Title deeds 13,001,236.51 5,127,700.00 Ongoing

ivingoni/nzambani Purchase of land - Makutano talent centre - Ivingoni

Nzambani

1,000,000.00 - Ongoing

all wards Urban Infrastructure Development - (Market infrastructure)

7,305,671.80

all wards Flood lights 5,000,000.00

Ongoing

HQ land applications processing committee 2,500,000.00

Ongoing

HQ county spatial plan 2,000,000.00

Ongoing

HQ Urban Planning - (Valuation rolls ) 14,600,000.00 5,000,000.00 Ongoing

all wards GIS Lab & Land Data Digitization - -

all wards Kenya Urban Support Development Programme 20,000,000.00 - Ongoing

all wards Estate Administration & Support to Adjudication & NLC 6,500,000.00 4,201,845.00 Ongoing

nguu masumba Nguu Masumba NLC - Land issues 2,000,000.00 1,784,250.00 Ongoing

all wards Mining Mapping & development 2,000,000.00 - Ongoing

HQ Purchase of land 4,150,800.26 574,200.00 Ongoing

kisau/kiteta Kiteta/kisau-Afforestation in Katende,Kisau & Kitondo

forests(purchase of land for dumpsite & planning in tawa &

mbumbuni)

1,500,000.00

Ongoing

TOTAL 78,797,271.77 26,437,265.10

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4.4 OFFICE OF THE GOVERNOR

The total expenditure for the FY2017/18 for the department was Kshs

167,573,211.06 Million which translated to an absorption rate of 89% against the budget. The

expenditure was 82per cent of the funds requisitioned for the department.

The department spent 64% of the total expenditures on Operation and maintenance and 36per

cent on Personnel emoluments.

Figure 11; Office of the Governor; Expenditure by Economic Classification


Analysis of the recurrent expenditure shows that the department spent Kshs

59,791,199.91 on personnel emoluments, which represent 36per cent of the total recurrent

expenditure and Kshs. 107,782,011.15 on operations, and maintenance expenditure, which is

64per cent of the total recurrent expenditure for the FY 2017/18.

Table 19; Office of the Governor; Summary of Budget and expenditures

salaries36%


64%

Expenditure Item Fy 2017/18 Revised Budget Expenditures As At

30th June 2018

Absorption

Rate (Per

Cent)


OPERATIONS 113,277,359.12 95,091,942.10 84%

MAINTENANCE 15,874,206.55 12,690,069.05 80%

SUB TOTAL 129,151,565.67 107,782,011.15 83%

PERSONNEL 59,791,199.91 59,791,199.91 100%

TOTAL BUDGET 188,942,765.58 167,573,211.06 89%

27 | P a g e

Analysis of expenditure by votes shows that Local Daily Subsistence Allowance vote had the

highest expenditure of kshs16,928,483.30 while Maintenance of computers, software had the

least expenditure of kshs13,500.00

Table 20; Office of Governor; O&M expenditure per vote line

Expenditure item FY 2017/18 REVISED

BUDGET

Expenditures as at

30th June 2018

Absorption

Local Daily Subsistence Allowance 17,900,000.00 16,928,483.30 95%


Maintenance of Motorvehicles 12,002,006.55 10,907,559.05 91%

Intergovernmental relations- 11,850,000.00 9,761,192.00 82%

Community Events & Field Activities 6,793,000.00 6,245,160.00 92%

Monitoring and evaluation 7,000,000.00 6,118,132.00 87%

Catering Services (Receptions,

Accommodation,drinks)

5,288,175.00 5,146,084.00 97%


Insurance-Vehicles, building & Equipment 3,500,000.00 3,500,000.00 100%

Participatory Development & Community

Outreach

3,500,000.00 3,224,000.00 92%

Domestic Travel Costs 3,200,000.00 3,200,000.00 100%

Media Outreach 4,250,000.00 2,745,596.00 65%

Hospitality supplies 3,016,700.00 2,382,930.00 79%

Foreign Daily subsistence allowance 2,700,000.00 2,277,519.50 84%

Legal Fees 2,000,000.00 2,000,000.00 100%

General Office Supplies-Stationery 2,000,000.00 1,665,553.00 83%

Foreign Travel Costs 1,500,000.00 1,500,000.00 100%

Security Operations 1,500,000.00 1,459,190.00 97%

Governors residence expenses 1,500,000.00 1,458,200.00 97%

Purchase of Computers 1,392,200.00 1,378,050.00 99%

Liaison 3,500,000.00 1,127,808.00 32%

Sanitary and Cleaning Materials 1,000,000.00 1,000,000.00 100%

Supplies and Accessories for Computers 1,000,000.00 894,700.00 89%

Reintegration support programme 2,000,000.00 780,000.00 39%

Contracted professional Services 800,000.00 770,169.00 96%

Telephone, Telex, Fascimile and Mobile Phone

Services

900,000.00 629,950.60 70%

Contracted Guards & Cleaning services 600,000.00 600,000.00 100%


Campaigns

1,000,000.00 520,780.00 52%


Publishing & printing Services 1,500,000.00 441,550.00 29%

Supplies for Broadcasting and Information

Services

2,000,000.00 399,500.00 20%


Subscription to Newspapers, Magazines and

Periodicals

350,000.00 250,000.00 71%

28 | P a g e


National Celebrations 500,000.00 150,000.00 30%

Maintenance-Buildings 100,000.00 100,000.00 100%

Maintenance-Buildings-Non Residential 100,000.00 100,000.00 100%

Electricity 59,358.05 58,358.10 98%

Courier & Postal Services 50,000.00 50,000.00 100%


Hire of Equipment, Plant & Machinery 200,000.00 - 0%

Membership fees 150,000.00 - 0%

Public Contracting & ISO certification 1,000,000.00 - 0%

Purchase of Office Furniture & Equipment 1,900,000.00 - 0%

Pre-feasibility, Feasibility and Appraisals 1,000,000.00

0%

4.5 OFFICE OF THE DEPUTY GOVERNOR

The total expenditure for the FY2017/18 for the department was Kshs 26,391,294.60 Million,

which translated to an absorption, rate of 92per cent against the budget.


Analysis of the recurrent expenditure shows that the department spent Kshs.26, 391,294.60 on

operations and maintenance expenditure, which is 100 Per cent of the total recurrent

expenditure for the FY 2017/18.

Table 21; office of Deputy Governor; Summary of budget and expenditures

Expenditure item Fy 2017/18

Revised Budget

Expenditures as

at 30th June 2018

Absorption

rate


OPERATIONS 26,063,650.00 24,897,247.00 94per cent

MAINTENANCE 2,536,350.10 1,494,047.60 6per cent

SUB TOTAL 28,600,000.10 26,391,294.60 100per cent

PERSONNEL - -

TOTAL RECURRENT BUDGET 28,600,000.10 26,391,294.60 92per cent

DEVELOPMENT EXPENDITURE - -

CAPITAL EXPENDITURE - -

TOTAL BUDGET 28,600,000.10 26,391,294.60 92per cent

Analysis of expenditure by votes shows that purchase of deputy governor vehicle

vote had the highest expenditure of kshs 10,436,000.00 while courier and postal services had

the least expenditure of kshs 50,000.00.

29 | P a g e

Table 22; Office of Deputy Governor; O&M expenditure per vote line

Expenditure item Fy 2017/18

Revised Budget

Expenditures as at

30th June 2018

Absorption

Purchase of DG Vehicle 10,436,000.00 10,436,000.00 100%

Local Daily Subsistence Allowance 5,557,190.00 5,413,330.00 97%


Maintenance of Motorvehicles 2,236,350.10 1,494,047.60 67%

Community Outreach 1,425,750.00 1,294,800.00 91%

Hospitality supplies 1,000,000.00 857,200.00 86%

Catering Services (Receptions,

Accommodation,drinks

961,090.00 819,490.00 85%

Training Expenses 1,300,920.00 759,662.00 58%

Travel Costs 610,400.00 610,400.00 100%

Domestic Travel Costs 583,000.00 583,000.00 100%

Insurance-Vehicles, building &

Equipment

500,000.00 500,000.00 100%

Security Operations 589,300.00 456,690.00 77%

Foreign Daily subsistence allowance 500,000.00 442,395.00 88%


Telephone, Telex, Fascimile and

Mobile Phone Services

150,000.00 149,800.00 100%



General Office Supplies-Stationery 50,000.00 50,000.00 100%

Supplies and Accessories for

Computers

50,000.00 50,000.00 100%

Purchase of Computers 300,000.00

0%

4.6 DEPARTMENT OF TRADE, INDUSTRY, TOURISM AND COOPERATIVES

The total expenditure for the FY 2017/18 was Kshs 142,033,786.61, which translated to an

absorption rate of 68per cent against the budget. The department spent Kshs

76,366,076.61(96per cent absorption rate) on recurrent activities and Kshs 65,667,710.00 (51per

cent absorption rate) on development activities. The department spent 46per cent of the total

expenditures on development, 28per cent on Personnel emoluments and 26per cent on

Operation and maintenance.

30 | P a g e

Figure 12; Trade, Industry, Tourism & Cooperatives; Expenditure by Economic Classification



Kshs 39,806,878.06 on personnel emoluments which represents 52per cent of the total recurrent

expenditure and Kshs. 37,120,004.96 on operations and maintenance expenditure which is 48per

cent of the total recurrent expenditure for the FY 2017/18

Table 23; Trade Department; Summary of Budget & Expenditures

Expenditure Item FY 2017/18 revised

budget

Expenditures as at

30th june 2018

Absorption rate

(per cent)


Operations 34,720,000.00 32,383,315.00 93%

Maintenance 5,300,000.00 4,736,689.96 89%

Sub Total 40,020,000.00 37,120,004.96 93%

Personnel 39,806,878.06 39,806,878.06 100%

Total Recurrent 79,826,878.06 76,926,883.02 96%



Total 209,804,673.51 142,594,593.02 68%

Analysis of expenditure by votes shows that ASK Show Exhibition Trade vote had the highest

expenditure of kshs 9,521,277.00 while courier and postal services had the least expenditure of

kshs 6,600.00

Domestic Daily Subsistence Allowance, Fuels, Oils & Lubricants, Insurance-Vehicles,

building, Advertising & Publicity, Office & General Supplies-stationery, Purchase of

Computers, Printers and Maintenance of Office Furniture & Equipment votes had the highest

absorption rate of 100per cent with Office & General Supplies-Sanitary, Publishing & printing

Services recording the least at 25per cent each.

O%M, 26%

Personnel, 28%

Development, 46%

31 | P a g e

Table 24; Trade department; O&M Expenditures per vote line

Expenditure item FY 2017/18

Revised Budget

Expenditures

as at 30th June

2018

Absorption

ASK Show Exhibition 10,000,000.00 9,521,277.00 95%

Domestic Daily Subsistence

Allowance

4,350,000.00 4,350,000.00 100%


Maintenance Expenses-Motor

Vehicles

3,000,000.00 2,896,661.96 97%

Legal fees 2,000,000.00 1,920,236.00 96%

Contracted Guards 1,800,000.00 1,768,100.00 98%


Insurance-Vehicles, building 1,600,000.00 1,600,000.00 100%

Private sector engagements 1,750,000.00 1,550,090.00 89%

Hospitality-Catering Services 1,500,000.00 1,309,121.00 87%

Domestic Travel Costs 1,000,000.00 995,400.00 100%



Utiliites-Electricity 700,000.00 587,105.00 84%

Purchase of Computers, Printers 500,000.00 500,000.00 100%

Hospitality supplies(ushirika day) 750,000.00 476,000.00 63%

Purchase of office furniture &

Equipments

800,000.00 410,000.00 51%

office & General Supplies-Computer

Accessories

800,000.00 399,433.00 50%

Trade Shows and Exhibitions 400,000.00 372,000.00 93%

Communication-

Telephone,Telex,Facsimile & Mobile

phone Services

400,000.00 231,591.00 58%

Maintenance of Office Furniture &

Equipment

100,000.00 100,000.00 100%

Utilities-Water and Sewarage 100,000.00 56,080.00 56%

Maintenance of plant,machinery and

equipment

100,000.00 52,940.00 53%




Subscription to Newspapers 50,000.00 - 0%

Contracted professional Services 200,000.00 - 0%

Casual Labour -Others 200,000.00 - 0%

Maintenance-Buildings-Non

Residential

800,000.00 - 0%

32 | P a g e

DEVELOPMENT EXPENDITURE

The department spent Kshs 65,667,710.00 (51 per cent absorption rate) on development

activities. This represented 46% of the total expenditures for the department.

Table 25; Trade department; Development budget, expenditures and project status

Sub County Ward Expenditure Item FY 2017/18

Revised

Budget

Expenditures

As At 30th

June 2018

Status

Code

All Sub

Counties

All Wards Saccos And Groups Development

Programme

15,000,000.00 15,000,000.00 Complete

All Sub

Counties

All Wards Co-Operative Development And

Management

10,000,000.00 10,000,000.00 Complete

Makueni Hq Phase 2 - 2013/14 Projects 10,814,449.30 6,025,663.00

All Sub

Counties

All Wards Installation Of Security Gates, Lights, Water

Tank Sheds And Extension Of Marikiti

Market

5,000,000.00 4,924,118.00 Complete

In Use

Makueni Hq Ene Microfinance 3,846,518.95 3,083,613.00 Ongoing

Kibwezi East Mtito

Andei

Iviani Cultural Centre 3,200,000.00 3,009,886.00 Complete

Kibwezi

West

Emali

Mulala

Jipe Moyo Handcraft Stalls 4,003,900.00 2,762,590.00 Stalled

Makueni Wote/Nziu Wote-Jua Kali Sheds At Wote 2,000,000.00 2,000,000.00 Ongoing

Makueni Hq Trade Development And Promotion 2,000,000.00 1,948,630.00 Complete

Makueni Hq Promotion Of Microfinance 1,940,896.00 1,940,896.00 Ongoing

Makueni Nziu/Wote Construction Of Nziu Market Shed 6,000,000.00 1,415,140.00 Ongoing

Kibwezi

West

Kikumbuly

u South

Kikumbulyu South-Cultural Enhancement 1,400,000.00 1,400,000.00 Ongoing

Makueni Hq Tourism Development 2,887,533.90 1,272,044.00 Ongoing

Kibwezi East Masongale

ni

Kyumani Market Shed 2,500,000.00 1,052,396.00 Complete

Kibwezi East Ivingoni/N

zambani

Nthongoni Livestock Yard - Purchase Of

Land

1,000,000.00 900,000.00 Ongoing

Makueni Hq Feasibility Study On Model Slaughter House

And Tannery

11,804,400.00 804,400.00 Ongoing

Mbooni Kalawa Construction Of Kathulumbi Livestock Yard 776,518.00 716,120.00 Complete

In Use

Makueni Wote/Nziu Construction Of Wote Market Stalls 890,646.00 703,172.00 Complete

In Use

Kibwezi East

Phase 2 Of Mbui Nzau Stock Yard 697,881.40 697,881.40 Complete

In Use

Kibwezi East Kibwezi

East

Establishment Of Fsa - Kibwezi East 2,130,200.00 650,000.00 Complete

In Use

Makueni Mbitini Construction Of Kithumani Market Shed 1,900,116.80 636,921.00 Complete

In Use

Mbooni Mbooni Completion Of Kiambwa Market Shed 730,509.40 630,800.00 Complete

In Use

Kibwezi East Thange Phase 2 - Kibwezi Market Shed 625,961.00 546,980.00 Complete

In Use

Mbooni Kalawa Phase 2 - Kalawa Market Shed 502,608.00 456,890.00 Complete

In Use

Makueni All Wards Tourism Development And Promotion 2,500,000.00 434,200.00 Ongoing

Kibwezi

West

Nguu

Masumba

Phase 2 - Kikumini Market Shed 500,000.00 401,520.00 Stalled

33 | P a g e

All Sub

Counties

All Wards Cooperative Development & Marketing 322,532.00 320,260.00 Complete

Makueni Kathonzwe

ni

Construction Of Modern Toilet At

Kathonzweni

300,264.50 300,264.00

Kibwezi East Mtito

Andei

Phase 2 - Iviani Cultural Centre 660,000.00 250,000.00 Complete

Kibwezi

West

Emali

Mulala

Construction Of Public Toilets In Major

Markets Of Emali, Sultan Hamud, Salama,

Kasikeu, Makindu, Nziu, Matiliku, Mtito

Andei, Kathonzweni And Nunguni

172,265.50 172,265.00

Makueni Nzaui/Kilil

i/Kalamba

Completion Of Matiliku Mkt Shed 196,885.00 170,420.00 Complete

In Use

Makueni Wote/Nziu Phase 2 Of Wote Jua Kali Shed 1,000,000.00 142,276.00 Ongoing

Kibwezi

West

Emali

Mulala

Operationalisation Of Emali Crafts Centre 133,200.00 133,200.00 Complete

Kibwezi

West

Kikumbuly

u South

Construction Of Kiaoni Market Shed 102,254.20 102,255.00 Complete

In Use

Kibwezi East

Mbui Nzau Stockyard 218,870.00 101,013.60 Complete

In Use

Makueni Hq Trade & Marketing/Promotion 107,493.00 100,000.00 Complete

Kibwezi East Masongale

ni

Construction Of Market Sheds At Kyumani

& Installation Of Tanks

1,181,420.20 92,720.00 Complete

Kibwezi

West

Nguumo Phase 2 Of Kiundwani M/Shed 122,700.00 75,086.00 Complete

In Use

Mbooni Kako/Waia Phase 2 - Kako Market Shed 111,229.00 73,340.00 Complete

In Use

Kibwezi

West

Makindu Phase 2 Of Makindu M/Shed 779,476.00 69,136.00 Complete

In Use

Kaiti Nunguni Rehabilitation And Extension Of Nunguni

Market Shade ;

152,640.00 62,344.00 Complete

In Use

Kilome Kiima

Kiu/Kalanz

oni

Construction Of Malili Open Air Market

And Buspark

7,000,000.00 49,950.00 Not

Started

Kaiti Kee Kee - Construction Of 3 Market Sheds

(Ikalyoni, Kitandi, Mutulani, Kee,

Kasunguni)

557,901.20 34,000.00 Ongoing

Kilome Kasikeu Sultan Hamud Open Air Market 7,670,000.00 5,320.00 Ongoing

Kibwezi

West

Emali

Mulala

Emali/Mulala- Fencing Of Emali Stock

Yard, Murraming & Leveling Of Open Air

Market

60,038.00 - Complete

In Use

Kaiti Ukia Kilala Stock Yard Construction - Ukia 60,345.00 - Complete

In Use

Makueni Kathonzwe

ni

Fencing Kathonzweni Stock Yard 70,000.00 - Not

Started

Mbooni Tulimani Phase 2 - Iiani Stock Yard 111,572.60 - Complete

In Use

Mbooni Kalawa Phase 2 Of Kalawa Livestock Yard 131,927.50 - Complete

In Use

Kibwezi East Ivingoni/N

zambani

Phase 2 - Nthongoni Market Shed 155,320.00 - Complete

In Use

Mbooni Tulimani Construction Of Market Shed At Kalawani 170,836.05 - Complete

Makueni Kitise/Kith

uki

Kitise/Kithuki-Trade Dvpt Project 174,540.00 - Ongoing

Mbooni Waia/Kako Waia/Kako-Waia Livestock Yard 255,000.00 - Complete

In Use

Kaiti Ilima Construction Of Ikayoni Sheds 255,932.00 - Complete

34 | P a g e

Kibwezi

West

Emali

Mulala

Construction Of Mulala Market Shed 287,560.50 - Complete

In Use

Makueni Kathonzwe

ni

Construction Of Mbuvo Market Shed 313,482.60 - Complete

In Use

Mbooni Kithingo

Kitundu

Phase 2 Of Kithungo M/Shed 458,340.00 - Complete

In Use

Kaiti Ukia Mukuyuni Market Shed - Completion 473,008.00 - Complete

In Use

Kibwezi

West

Nguu

Masumba

Phase 2 - Kikumini Market Shed 500,000.00 - Complete

In Use

Mbooni Kalawa Completion Of Kalawa Stock Yard 607,391.50 - Complete

In Use

Makueni Mavindini Phase 2 Of Mavindini Stock Yard 677,620.00 - Complete

In Use

Kibwezi

West

Kikumbuly

u South

Construction Of Kyanginywa Market Shed 1,000,000.00 - Stalled

Mbooni East Kisau

Kiteta

Livestock Yard At Mbumbuni 2,000,000.00 - Ongoing

Kibwezi East Thange Ulilinzi Mkt Livestock Yard 2,262,280.00 - Ongoing

Kibwezi

West

Emali

Mulala

Construction Of Market Shed At Yikivumbu 4,000,000.00 - Not

Started

Makueni Kitise/Kith

uki

Kitise Stock Yard And Toilet 511,332.35

Complete

In Use

4.7 DEPARTMENT OF GENDER, YOUTH & SOCIAL SERVICES


absorption rate of 63per cent against the budget. The department spent Ksh 71,520,064.16 (96per

cent absorption rate) on recurrent activities and Kshs. 92,040,234.05 Million (49per cent

absorption rate) on development activities.


personnel emoluments and 19per cent on operation and maintenance.

Figure 13; Department of Gender; Expenditure by Economic Classification

salaries25%


19%

Development56%

35 | P a g e


Analysis of the recurrent expenditure of 71,520,064.16 shows that the department spent Kshs

40,408,438.06 on personnel emoluments which represents 56per cent of the total recurrent

expenditure and Kshs. 31,111,626.10 million on operations and maintenance expenditure

which is 44per cent of the total recurrent expenditure for the FY 2017/18.

Table 26; Gender Department; Summary of Budget and expenditures


FY 2017/18 Revised

Budget

Expenditures as at

30th June 2018

Absorption Rate

(Per cent)

OPERATIONS 22,252,192.00 19,726,169.10 89%

MAINTENANCE 11,898,220.00 11,385,457.00 96%

SUB TOTAL 34,150,412.00 31,111,626.10 91%

PERSONNEL 40,408,438.06 40,408,438.06 100%

TOTAL RECURRENT 74,558,850.06 71,520,064.16 96%

DEVELOPMENT

EXPENDITURE

CAPITAL EXPENDITURE 186,268,957.22 92,040,234.05 49%

TOTAL BUDGET 260,827,807.28 163,560,298.21 63%

Analysis of expenditure by votes shows that daily subsistence allowance vote had the highest

expenditure of kshs 3,168,300.00 while membership fees, dues and subscriptions to

professional bodies had the least expenditure of Kshs 11,200.00.

Foreign daily subsistence allowance, national celebrations, office and general supplies-

stationery, office and general supplies, refined fuels, oils and lubricants votes had the highest

absorption rate of 100per cent with maintenance of buildings non-residential recording the least

at 15per cent.

Table 27; Gender Department; O&M expenditures per vote line


Budget

Expenditures as at

30th June 2018

Absorption


National Celebrations 700,000.00 700,000.00 100%


office & General Supplies 500,000.00 500,000.00 100%

Refined Fuels, Oils & Lubricants 2,700,000.00 2,700,000.00 100%

AGPO Training 700,000.00 700,000.00 100%

Sub County Office Operating Expenses 2,500,000.00 2,500,000.00 100%

KYISA Games youth empowerment 9,348,220.00 9,334,974.00 100%

Policy formulation 1,600,000.00 1,596,922.00 100%

36 | P a g e



Contracted secutirty services 300,000.00 297,000.00 99%

Advertising,Publicity Campaigns & Awareness 900,000.00 861,160.00 96%



Maintenance Expenses - Motor Vehicles 2,300,000.00 2,035,483.00 88%

Subscription to Newspapers,Magazine &

Periodicals

67,200.00 55,960.00 83%



Sports Equipment & Materials 1,000,000.00 801,000.00 80%

Computer &Computer Accessories 500,000.00 379,000.00 76%

Telephone,Telex,Facsimile & mobile phone

services

300,000.00 163,000.10 54%

Membership Fees, Dues and Subscriptions to

Professional Bodies

22,400.00 11,200.00 50%

Domestic Travel Costs 1,000,000.00 430,515.00 43%

Maintenance of buidlings-non residential 100,000.00 15,000.00 15%

Insurance-Vehicles, building 300,000.00 - 0%

Office & General Supplies-Sanitary 50,000.00 - 0%

Routine Maitenance - Other Assets 50,000.00

0%

Maintenance of Office Furniture 50,000.00

0%

Mantainance of Computers, Softwares and

Networks

50,000.00

0%


The department spent Kshs 92,040,234.05 (49per cent absorption rate) on development

activities. This amounted to 71per cent absorption rate against the development requisition for

the department.

Table 28; Gender Department; Development Budget, Expenditure and Project status

Sub County Ward Expenditure Item FY 2017/18

Revised Budget

Expenditures

As At 30th June

2018

Status Code

Makueni Hq Sports Development And Mgt 16,500,000.00 16,500,000.00 Complete

Makueni Hq Youth Empowerment Programme 15,000,000.00 12,941,714.50 Complete

Makueni Hq Tetheka Fund 9,001,866.60 9,001,866.60 Ongoing

All

Subcounties

All Wards Empowerment Of Persons With

Disabilities (Pwds)

7,500,000.00 6,124,902.55 Ongoing

Makueni Hq Youth Empowerment Programme 5,466,168.00 5,463,465.60 Complete

37 | P a g e

All

Subcounties

All Wards Elderly Support Programme 5,000,000.00 4,999,473.80 Ongoing

Makueni Hq Children Support Programme 5,000,000.00 4,991,942.00 Complete

All

Subcounties

All Wards Makueni Youth Service 5,000,000.00 4,887,884.95 Ongoing

Makueni Hq Support For Ovcs 6,000,000.00 3,668,164.05 Ongoing

Makueni Hq Brick Making (Training & Purchase Of

Interlocking Brick Machines For Groups)

3,695,500.00 3,641,749.25 Complete

Makueni Hq Sanitary Towels 6,128,412.55 3,407,354.65 Complete

Makueni Hq Mentorship Programme 3,000,000.00 3,000,000.00 Complete

Makueni Hq Support For Boda Boda Transport

Service Providers

2,686,376.00 2,686,376.00 Complete

Makueni Hq Construction & Equipping Of A Rehab

& An Assessment Centre For Pwds

5,654,210.20 2,626,161.90 Ongoing

Makueni Hq Development Of A Talent Centre 1,892,456.40 1,891,413.70 Complete

Makueni Hq Support To Boda Boda 7,000,000.00 1,464,914.65 Ongoing

Kibwezi

West

Emali/Mu

lala

Construction And Upgrading Of Mulala

Play Ground

2,101,200.00 1,300,000.00 Ongoing

Makueni Hq Construction Of Wee Special School 977,727.50 977,320.65 Complete In

Use

All

Subcounties

All Wards Mau Mau Support 3,000,000.00 600,000.00 Ongoing

Kibwezi

West

Makindu Development Of Ngakaa Talent Centre 14,500,000.00 599,802.55 Not Started

Makueni Wote/Nzi

u

Rehabilitation And Standardization Of

Unoa Playing Groups

500,000.00 439,958.65 Complete

Kibwezi

West

Emali/Mu

lala

Establishment Of Emali Rehabilitation

Center

8,500,000.00 400,000.00

Kilome Kasikeu Phase 2 Sultan Hamud Stadium 2,100,000.00 215,600.00 Stalled

Kaiti Kee Construction Of Kivani Resource

Center,Rehabilitation And Social Hall

210,168.00 210,168.00 Complete

Makueni Hq Construction Of A Fitness Centre 1,153,660.20 - Complete In

Use

Makueni Hq Phase 2-Equiping And

Operationalization Of Pwd Centre

10,300,000.00 - Ongoing

Makueni Hq Tetheka Fund - Disaster Response

Programmes

19,000,000.00 - Not Started

Kibwezi

West

Makindu Makindu-Construction Of Makindu

S.Hall

397,635.12

Ongoing

Kaiti Ukia Phase 2- Ukia Social Hall 561,083.70

Ongoing

Kibwezi

West

Kikumbul

yu North

Levelling Of Kwa Kakulu Primary Play

Ground

943,834.15

Complete In

Use

Makueni Hq Maikuu Social Hall 1,461,378.00

Complete In

Use

Kilome Mukaa Levelling Of Kwa Mwingio Playground 1,500,000.00

Stalled

Kaiti Ilima Phase 2 - Musalala Social Hall 1,652,980.80

Stalled

Makueni Hq Construction Of Stadium, Fencing And

Levelling

4,984,300.00

Not Started

Makueni Mbitini Upgrading Manooni Playing Ground 7,900,000.00

Not Started

38 | P a g e

4.8 COUNTY SECRETARY

The total expenditure for the FY2017/18 for the department was Kshs 814,586,188.60 which

translated to an absorption rate of 96 per cent against the budget. The department spent 63per

cent of the total expenditures on Personnel emoluments and 37per cent on Operation and

maintenance.

Figure 14; County Secretary; Expenditure by economic classification.


Analysis of the recurrent expenditure shows that the department spent Kshs 512,292,386.25 on

personnel emoluments which represents 63 per cent of the total recurrent expenditure and Kshs.

302,293,802.35 on operations and maintenance expenditure which is 37 per cent of the total

recurrent expenditure for the FY 2017/18.

Table 29; County Secretary; Summary of Budget & Expenditures;


Budget

Expenditures as at

30th June 2018

Absorption

Rate

Operations 328 628 493,80 297,472,498.35 91%

Maintenance 7 314 803,70 4,821,304.00 66%

Sub Total 335 943 297,50 302,293,802.35 90%

Personnel 512 317 606,25 512,292,386.25 100%

TOTAL 848 260 903,75 814,586,188.60 96%

Analysis of expenditure by votes shows that Medical Insurance vote had the highest expenditure

of kshs 220,146,152.25 while Courier & postal Services had the least expenditure of Kshs

30.000.00.

Operation &

Maintenance

37%

Personnel

63%

39 | P a g e

Table 30; County Secretary; O&M expenditures per vote line


Revised

Budget

Expenditures as at

30th june 2018

Absorption

Medical Insurance 220,146,232.00 220,146,152.25 100%

GPA/WIBA/FIRE & BURGLARY 50,000,000.00 30,532,827.00 61%


County Service Delivery Unit 5,646,580.00 5,045,190.00 89%

Assumption to the Office of the Governor 5,000,000.00 4,999,228.00 100%

Perfomance Contracting 6,000,000.00 4,896,441.00 82%




3,654,900.00 3,611,210.00 99%

Travel Costs 2,630,353.00 2,627,508.00 100%

Maintenance expenses motor vehicles 2,393,606.70 2,393,606.70 100%

Staff welfare 2,000,000.00 1,977,700.00 99%


Disaster Committee expenses 6,000,000.00 1,500,000.00 25%

Purchase of furniture 2,000,000.00 1,480,441.25 74%

Advertising, Awareness & Publicity Campaigns 2,500,000.00 1,298,068.00 52%

Annual year staff conference 2,200,000.00 1,190,000.00 54%

Sanitary and Cleaning Materials 1,300,000.00 1,184,716.00 91%

Insurance Costs 1,199,999.60 1,163,849.60 97%

Development of HR policies and sensitization of

Service Regulations to employees

1,500,000.00 1,153,560.00 77%

Office and General Supplies 1,000,000.00 883,588.00 88%

General office Supplies-stationery 1,000,000.00 713,455.00 71%

Supplies and accessories for Computers 500,000.00 371,500.00 74%

Maintenance-Buildings-Non Residential 693,000.00 369,805.00 53%

Purchase of computers 1,500,000.00 316,000.00 21%


Telephone, Telex, Fascimile and Mobile Phone

Services

196,489.70 187,056.00 95%

Pre-feasibility, feasibility and appraisals 86,356.50 86,356.50 100%


Membership subscription to professional bodies 250,000.00 33,000.00 13%

Courier & postal Services 45,000.00 30,000.00 67%


Periodicals

32,000.00

0%

Legal fees 1,000,000.00

0%

40 | P a g e

4.9 DEPARTMENT OF FINANCE AND SOCIO ECONOMIC PLANNING.

The total expenditure for the FY 2017/18 was Kshs 703,904,921.09 which translated to an

absorption rate of 76.6per cent against the budget. The department spent Kshs 659,085,092.14

(76 per cent absorption rate) on recurrent activities and Kshs 44,819,828.95 Million (84per cent

absorption rate) on development activities. The department spent 30per cent of the total

expenditures on Personnel emoluments, 28per cent on Operation and maintenance and 42per

cent on development.

Figure 15; Finance Department; Expenditure by Economic Classification



Kshs 201,799,694.13 on personnel emoluments, which represents 31 per cent of the total

recurrent expenditure and Kshs. 458,818,096.89 on operations and maintenance expenditure

which is 69 per cent of the total recurrent expenditure for the FY 2017/18.

Table 31; Finance department; Summary of budget and expenditures

Expenditure Item Fy 2017/18 Revised

Budget

Expenditures As At

30th June 2018

Absorption Rate


Operations 217,186,690.37 183,398,316.54 84%

Maintenance 446,317,534.80 275,419,780.35 62%

Sub Total 663,504,225.17 458,818,096.89 69%

Personnel 201,799,694.13 201,799,694.13 100%

Total Recurrent Budget 865,303,919.30 660,617,791.02 76%

Operation & Maintenance

65%

Personnel29%

Development6%

41 | P a g e



Total Budget 918,952,274.16 705,437,619.97 77%

Analysis of expenditure by votes shows that Car & Mortgage loan Fund- Assembly vote had

the highest expenditure of kshs 130,000,000.00 while Maintenance of Office Furniture vote

had the least expenditure of kshs 2,685.00.

Table 32; Finance Department; O&M Expenditure per voteline.

Expenditure Item FY 2017/18

Revised

Budget

Expenditures

As At 30th

June 2018

Absorption

Car & Mortgage loan Fund- Assembly 140,000,000.00 130,000,000.00 93%

Car & Mortgage loan Fund - Executive 181,700,000.00 83,250,000.00 46%

Emergency fund 101,524,961.80 50,335,112.20 50%

Budgeting, CFSP, PER,SWGR,CBROP & Budget Participation 48,037,606.84 47,037,606.84 98%

Other Operating Expenses - Revenue 10,700,000.00 10,700,000.00 100%



Public Participation 7,605,846.53 7,605,846.53 100%

Liquor Licensing Authority / Liquor Committees 6,500,000.00 6,138,000.00 94%

Other Operating Expenses - CIDP Preparation 6,000,000.00 6,000,000.00 100%

Financial management reporting and dissemination 5,500,000.00 5,500,000.00 100%

Maintenance Expenses-Motor Vehicles/Generator 5,843,733.00 5,151,639.15 88%

Audit committee 5,000,000.00 4,976,616.10 100%

Finance Bill participation 5,600,000.00 4,861,100.00 87%

Other Operating Expenses-CBEF 5,000,000.00 4,526,620.00 91%


Revenue enhancement - registration of streams / plots 4,000,000.00 4,000,000.00 100%

Catering Services(Receptions, Accommodation,drinks) 3,962,048.00 3,805,588.00 96%

Advertising, Awareness ,Communication & Publicity

Campaigns;

3,749,400.00 3,425,760.00 91%

General office Supplies-stationery 3,700,000.00 3,239,092.00 88%

Hospitality Supplies and Services 3,500,000.00 3,124,105.00 89%

Statistics - CIDP Baseline survey, Periodical data, \county

statistical abstract, Indicator tracking,

4,000,000.00 3,052,485.00 76%

Devolved county treasuries - cash management 3,000,000.00 3,000,000.00 100%

Other Operating Expenses - ADP Preparation 3,000,000.00 3,000,000.00 100%

Insurance Costs 2,789,387.00 2,789,387.50 100%

Publishing & Printing Services 4,000,000.00 2,757,155.00 69%


Monitoring & Evaluation Department performance 2,500,000.00 2,500,000.00 100%

Capacity building on IFMIS 2,500,000.00 2,480,600.00 99%

Revenue Enforcement 3,000,000.00 2,407,129.00 80%

Contracted Guards & Cleaning services 2,500,000.00 2,314,200.00 93%

Travel Costs 2,200,000.00 2,165,360.60 98%

Decentralised planning services - sub county offices 2,000,000.00 2,000,000.00 100%

Policy formulation & consultancy 1,900,000.00 1,900,000.00 100%

Systems audit capacity building 1,650,000.00 1,650,000.00 100%

42 | P a g e

Capacity building on Automation 1,500,000.00 1,500,000.00 100%

Bank Service Commission & Charges 1,500,000.00 1,500,000.00 100%

Sub-county office expense - Revenue Administration, Planning 1,898,000.00 1,389,921.00 73%

Telephone, Telex, Fascimile and Mobile Phone Services 1,700,000.00 1,053,531.90 62%

Other Operating Expenses - Coordination of sectoral plans 1,000,000.00 1,000,000.00 100%

Preparation of Quarterly implementation reports 1,000,000.00 1,000,000.00 100%

Supplies and accessories for Computers 1,500,000.00 946,462.00 63%

Revenue Automation consumables 4,000,000.00 599,802.00 15%

Payment of Rent 600,000.00 587,460.00 98%

Fleet management system 1,042,840.00 584,640.00 56%

Maintenance of Computers, Software, Networks & Surveillance

Systems

500,000.00 485,280.00 97%

Travel Costs 470,000.00 470,000.00 100%

Electricity 447,000.00 446,999.80 100%

Maintenance of Buildings 500,000.00 427,824.00 86%

Purchase of Office Computers,printers & photocopiers 1,000,000.00 399,000.00 40%


IFMIS Extension & Operationalization of E-Procurement 2,500,000.00 319,200.00 13%

Membership fees 650,000.00 215,304.00 33%


Subscription to Newspapers, Magazines and Periodicals 200,000.00 139,960.00 70%

Purchase of office equipments - POS 2,500,000.00 55,000.00 2%

Routine Maintenance- Other Assets 14,000.00 14,000.00 100%


Capacity building - PAC, Budget, Finance Committee, PFM

Staff

6,000,000.00 - 0%

Staff Uniform and identification badges 500,000.00 - 0%

Specialised Materials - CAPI questionnaire and server

expansion

1,000,000.00 - 0%

Office & General Supplies otherss 1,000,000.00 - 0%

Revenue automation - 15,772,000.00

0%

Purchase of office furniture & fittings 500,000.00

0%

Integrated Records Management System for Finance

Department

2,000,000.00

0%

Mantainance of assests and operationalization of asset register 500,000.00

0%

Fixed Asset management system & Tagging 500,000.00

0%

Digitization of Procurement Documents 1,000,000.00

0%

Development Expenditures

The department spent Kshs 44,819,828.95 Million (84per cent absorption rate against the

budget) on development activities. This represented 6per cent against the total expenditures for

the department.

Table 33; Finance department; Development Budget, Expenditures and project status.


Budget


June 2018

Status

KDSP (Level 1 Grant + FY 2016/17 allocation) 47,396,651.00 40,271,823.55 Ongong

Supplementary projects for marginalized areas 5,739,618.86 4,365,503.00 Ongong

Construction of Septic Tank & Fencing offices 512,085.00 182,502.40 complete

43 | P a g e

4.10 DEPARTMENT OF EDUCATION


absorption rate of 90 per cent against the budget. The department spent Kshs 338,228,049.29

(96 per cent absorption rate) on recurrent activities and Kshs. 181,546,416.50 (80per cent


Figure 16; Education Department; Expenditure by Economic Classification



208,804,379.49 on personnel emoluments which represents 62 per cent of the total recurrent

expenditure and Kshs 129,423,669.80 on operations and maintenance expenditure which is 38

per cent of the total recurrent expenditure for the FY 2017/18.

Table 34; Education department; Summary of budget and expenditures


Budget


June 2018

Absorption

Recurrent Expenditure -

Operations 21,714,180.05 18,938,606.05 87%

Maintenance 123,411,031.50 110,485,063.75 90%

Sub Total 145,125,211.55 129,423,669.80 89%

Personnel 208,804,379.49 208,804,379.49 100%

Total Recurrent 353,929,591.04 338,228,049.29 96%

salaries40%


25%

Development35%

44 | P a g e



Totals 580,544,799.94 519,774,465.79 90%

The department spent the highest expenditures on Bursaries, ECDE capitation, scholarships,

CTTI capitation, Support to education, Bandwith and local daily subsistence allowance at Kshs

50,000,000.00, 16,869,000.00, 12,000,000.00, 9,704,396.00, 8,000,000.00, 5,000,000.00 and

4,230,000.00 respectively..

The votes on maintenance of office furniture, maintenance of computers, software and

contracted professional services recorded the least expenditures of Kshs, 7,600.00, 17,000.00

and Kshs 22,400.00 respectively.

Table 35; Education Department; O&M expenditures per vote line


Budget


June 2018

Absorption

Bursaries 50,000,000.00 50,000,000.00 100%

ECDE Capitation 23,323,499.00 16,869,000.00 72%

Scholarships 12,000,000.00 12,000,000.00 100%

CTTI Capitation 13,000,000.00 9,704,396.00 75%

Support to Education 8,000,000.00 8,000,000.00 100%

Bandwidth H/Q 5,000,000.00 5,000,000.00 100%


Refined fuels, Oils & Lubricants 3,800,000.00 3,402,070.00 90%


SMS System 3,000,000.00 2,600,000.00 87%

Maintenance Expenses-Motor Vehicles 2,621,863.50 2,546,498.75 97%



Projects Management System 1,000,000.00 1,000,000.00 100%

Webhosting 1,000,000.00 991,250.00 99%

Purchase of Office Furniture and

Equipment

1,000,000.00 988,450.00 99%

Advertising & Publicity 1,244,850.00 987,400.00 79%

Facilitation of ECDE Officers 1,000,000.00 920,000.00 92%

Office & General Supplies-stationery 1,058,000.00 863,746.00 82%

Rent-Non-Residential (C.I.C Centres &

showroom)

510,000.00 510,000.00 100%


Purchase of Computers,Printers and other

IT Equipment

657,869.00 432,369.00 66%

Kenya Scouts 805,000.00 305,000.00 38%

Medals awards & honours 542,500.00 280,500.00 52%

45 | P a g e


Utiliites-Electricity 153,668.00 153,298.00 100%

Office & General Supplies-Computer

Accessories

500,000.00 89,750.00 18%

Communication-Telephone 94,045.05 73,545.05 78%

Policy formulation 60,000.00 60,000.00 100%

Maintenance - communication equipment 100,000.00 23,500.00 24%



Maintenance of Office-Furniture &

Equipment

7,600.00 7,600.00 100%

Tusome Computer Nduani 1,779,200.00 - 0%


The department spent Kshs. 181,546,416.50 (80per cent absorption rate against the budget) on

development activities. This amounted to 35per cent absorption rate against the total

expenditures for the department.

Table 36; Education department; Development budget, expenditures and project status

Ward Expenditure Item FY 2017/18

Revised

Budget

Expenditures

As At 30th

June 2018

Status Code

Hq Conditional Allocation For Development

Of Youth Polytechnics

64,131,527.00 48,058,500.00 Ongoing

Hq Capitation Of 42,000 Ecde Learners

@500 Per Year

16,412,799.78 16,412,799.78 Complete In Use

All Wards Ict Infrastructure & Systems

Development

12,000,000.00 10,087,593.00 Ongoing

Hq Ict Infrastructure Development - New

Office Block, Gvn, Dg Residence

6,220,800.00 6,220,800.00 Complete In Use

Hq Local Area Connectivity County

Headquarters Offices

5,000,000.00 5,000,000.00 Complete In Use

Ukia Construction Of Kyuasini Ctti 4,580,740.80 4,491,740.00 Ongoing

Mavindini Construction Of 2 No. Workshops,

Office And 3 No. Toilets At Kiumoni

Ctti

4,500,000.00 3,698,212.80 Ongoing

Kikumbulyu

South

Construction Of Kibwezi Township

Ecde

3,500,000.00 3,419,906.00 Complete In Use

Mbooni Equiping And Construction Of Two

Workshops At Mukaatini Ctti

3,816,626.27 3,416,626.27 Complete In Use

Nguu/Masumba Construction Of Itiani Ecde 3,500,000.00 3,377,641.00 Complete In Use

46 | P a g e

Construction Of Milelani Ecde 3,500,000.00 3,323,979.00 Complete In Use

Mtito Andei Ilikoni Primary Ecde 3,500,000.00 3,318,776.60 Complete In Use

Kee Mwea Ctti Empowerment,Construction

Of Workshops,Dormitories,Computer

Labs And Dropping Of 3 Phase Line

Eletricity

3,280,857.00 3,280,857.00 Complete In Use

Kitise/Kithuki Construction Of Kwetui Ecde 3,500,000.00 3,224,710.00 Complete In Use

Hq Ctti Education; Infrastructure &

Curriculum Development Programme

3,224,095.00 3,224,095.00 Complete In Use

Kathonzweni Construction Of Yoani Ecde 3,500,000.00 3,223,242.00 Complete In Use

Kee Equiping And Construction Of Two

Work Shops At Kee Ctti

3,500,000.00 3,194,972.20 Complete

Kikumbulyu

South

Expansion Of Matinga Ecde 3,500,000.00 3,167,513.40 Complete In Use

Construction And Equipping Of

Nthonzweni Ecde

3,500,000.00 3,142,125.26

Hq Refurbishing And Equipping Teacher

Training College At Gigiri In Nzeeni -

Phase 1

3,059,992.00 2,999,992.00 Complete In Use

Kisau/Kiteta Construction Of Kavuvoni Ecde Centre 3,500,000.00 2,960,690.40 Ongoing

Kee Construction Of Classes &

Electirification At Kyanduya Ctti

2,941,928.00 2,941,928.00 Ongoing

Nguumo Construction And Equipping Of Uvileni

Ctti

3,000,000.00 2,786,652.00

Tulimani Equipping Tulimani Ctti 3,000,000.00 2,631,552.00 Complete

Kithungo/Kitundu Construction Of Dorm At Utangwa Ctti 3,000,000.00 2,505,192.00 Ongoing

Hq Security Surveillance - Hq 2,000,000.00 2,000,000.00 Complete In Use

Waiya / Kako Nduluku Model Ctti 1,973,984.40 1,973,984.00 Complete In Use

Tulimani Construction Of Mavindu Ecde 2,233,220.00 1,874,123.60 Ongoing

Ivingoni/

Nzambani

Muthingiini Classroom Ecde Facelift 1,500,000.00 1,498,940.80 Complete In Use

Thange Renovation Of Ecde Class At Kivuthini

Ecde

1,500,000.00 1,498,123.00 Complete In Use

Mtito Andei Resource Centre-Mtitoandei 1,531,205.00 1,402,265.79 Ongoing

Mbooni Phase 2 Of Mukaatini Ctti 1,396,031.00 1,364,349.00 Complete In Use

Kee Renovation Of Kilia Ecde 1,530,000.00 1,308,989.00 Complete In Use

Ivingoni/

Nzambani

Construction Of Mwitasyano Ecde 1,236,187.00 1,077,344.00 Complete In Use

Mavindini Construction Of Kwa Kilomo Ecde 1,300,000.00 1,066,174.40 Complete In Use

Masongaleni Wandei Ecde 1,101,391.00 1,002,732.00 Complete In Use

Nguumo Furnishing And Equipping Of

Kiunduani Community Library

2,000,000.00 969,000.00 Complete In Use

Mbitini Construction Of Iiani Ecde Centre 1,040,842.40 887,823.00 Complete In Use

Ilima Isovya Ctti-Construction Of

Classes,Dormitories,Fencing,Of

Compound,Equiping, And Staffing.

863,669.00 863,669.00

Mbooni Construction Of Muusini Ecde 918,431.60 828,431.60 Complete In Use

47 | P a g e

Kisau Kisau Kiteta - Kimandi Ecde Centre 792,840.00 792,840.00 Complete In Use

Emali/Mulala Ng'etha Ctti 772,197.50 772,197.50 Complete In Use

Tulimani Construction Of Ecdeclassrooms At

Muthwani Primary School

878,427.00 767,704.00 Complete In Use

Thange Ecde Center At Nzavoni 901,331.00 751,331.00 Complete In Use

Kikumbulyu

Soouth

Construction Of Masalani Ecde Centre 775,717.00 693,873.00 Complete In Use

Emali/Mulala Nursery School Katune 700,000.00 687,900.00 Complete In Use

Kisau/Kiteta Phase 2 - Mba Ecde 920,000.00 659,975.00 Complete In Use

Mbooni Equipping Of Kitumbini Ctti 650,000.00 650,000.00 Complete In Use

Mbooni Syiluni Ecde 1,005,116.00 585,930.00 Complete In Use

Mbitini Construction Of Kithumani Ctti 504,725.30 504,725.30 Ongoing

Mavindini Construction Of Matulani Ecd 591,711.20 497,842.00 Complete In Use

Nguu/Masumba Rehabiliation Of Makasa Ecde 482,939.20 482,939.20 Complete In Use

Tulimani Kyanguswi Ecde 452,726.00 452,726.00 Complete In Use

Kisau Kiteta/Kisau-Kimandi Y. Polytechnic 400,200.00 400,200.00 Ongoing

Thange Phase 2 - Kalulu Ecde Centre 414,290.00 396,050.00 Complete In Use

All Wards Ict Infrastructure Development 363,000.00 363,000.00 Complete In Use

Wote/Nziu Phase 2 Nthangu Ecde 394,430.00 354,436.00 Complete In Use

Nguu/Masumba Upgrading Of Masumba Youth

Polytechnic To Ctti

296,394.00 296,394.00 Complete In Use

Nguumo Uvi Ecde 284,234.60 284,234.60 Ongoing

Kee Construction Of One Ecde Centre -

Mavia Meu

246,570.00 246,570.00 Complete In Use

Masongaleni Phase 2 Ngomano Ecde 295,255.00 222,618.20 Complete In Use

Kalawa Phase 2 Nthilani Ecde 213,939.00 213,939.00 Complete In Use

Kilungu Phase 2 - Nthaeni Ecde 170,497.00 170,497.00 Complete In Use

Nbitini Phase 2 Iiani Ecde 155,440.00 155,440.00 Complete In Use

Nguumo Kaunguni Ecde 117,713.80 117,713.80 Complete

Kiima

Kiu/Kalanzoni

Kiima Kiu/Kalanzoni-Completion Of

Marwa Y. Polytechnic

111,776.00 111,776.00 Complete In Use

Wote/Nziu Phase 2 Mwaani Ecde 97,520.00 97,520.00 Complete In Use

Ilima Phase 2 Nzukini Ctti 500,000.00 70,000.00 Ongoing

Kikumbulyu

South

Phase 2 Masalani Ecde 159,500.00 20,000.00 Complete In Use

Mukaa Mukaa-Equiping Of Enzai Polytechnic 83,878.30 - Complete In Use

Mbooni Completion Of Community Ukala Ctti 169,920.00 - Complete In Use

Tulimani Phase 2- Maanzuvi Ecde 172,200.00 - Complete

Kiteta Kisau Nursery School -Mba Pre-Sch 250,000.00 -

Wote/Nziu Wote - Ack Mwaani Ecde Centre 629,393.75 - Complete In Use

Thange Construction Of Ecde Classroom At

Muthungue Ecde

769,827.00 - Ongoing

48 | P a g e

Nzaui/Kalamba Kalembwani Ecde Centre 776,114.00 - Ongoing

Kalawa Kalawa-Rehabilitation Mutembuku

Youth Polytechnic/Nthilani/Itumbule

884,971.00 - Ongoing

Hq Construction Of Salama Muslim School

Complex

2,436,088.00 - Ongoing

Disaster Response Programmes 3,000,000.00 -

Upgrading And Equiping Of Masokani

Ctti

4,000,000.00 - Ongoing

Kako Waia Upgrading, Equipping, Fencing And

Completion Of Classess At Kitandi Ccti

4,500,000.00 - Complete In Use

4.11 DEPARTMENT OF TRANSPORT


absorption rate of 59 per cent against the budget. The department spent Kshs 124,790,355.50

(99per cent absorption rate) on recurrent activities and Kshs 370,934,561.95 (52per cent


Figure 17;Transport Department; Expenditure by Economic Classification




expenditure and Kshs. 63,505,133.85 on operations and maintenance expenditure which is

51per cent of the total recurrent expenditure for the FY 2017/18

salaries12%

Operation & maintenance

13%

Development75%

49 | P a g e

Table 37; Transport Department; Summary of budget and expenditures


Revised Budget

Expenditures as at

30th June 2018

Absorption rate


OPERATIONS 45,714,657.70 44,992,677.80 98%

MAINTENANCE 18,964,250.00 18,512,456.05 98%

SUB TOTAL 64,678,907.70 63,505,133.85 98%

PERSONNEL 61,285,221.24 61,285,221.65 100%

TOTAL RECURRENT 125,964,128.94 124,790,355.50 99%


CAPITAL EXPENDITURE 714,173,422.38 370,934,561.95 52%

TOTAL BUDGET 840,137,551.32 495,724,917.45 59%

Analysis of expenditure by votes shows that Insurance-Vehicles, building vote had the highest

expenditure of kshs 21,012,615.50 M while Subscription to Newspapers,Magazines and

Periodicals vote had the least expenditure of kshs 32,000.00.

Table 38; Transport Department; O&M Expenditure per vote line


Revised Budget


June 2018

Absorption

Insurance-Vehicles, building 21,012,657.70 21,012,615.50 100%

Maintenance Expenses-Plant & Equipment 12,000,000.00 11,986,781.70 100%

Utilites-Electricity, maintenance of street/flood

lights

5,000,000.00 5,000,000.00 100%




Contracted Guards & Cleaning services 4,000,000.00 3,673,951.00 92%



Training Expenses 1,000,000.00 952,089.00 95%

Maintenance-Buildings-Non Residential 1,000,000.00 880,012.00 88%

Purchase of Office Furniture 500,000.00 500,000.00 100%

office & General Supplies-Computer

Accessories

500,000.00 437,000.00 87%


Purchase of Computers/laptops/cameras/printers 500,000.00 383,200.00 77%


Maintenance of Computers and purchase of

Software

400,000.00 321,598.30 80%

Hire of Equipment, Plant & Machinery 405,000.00 305,000.00 75%


50 | P a g e

Foreign Travel Costs 255,000.00 255,000.00 100%


Utilities-Water and Sewarage 200,000.00 200,000.00 100%

Telephone,Telex,Facsimile & mobile phone

services

200,000.00 199,999.30 100%


Subscription to Newspapers,Magazines &

Periodicals

32,000.00 32,000.00 100%

Communication-Courier & Postal Services 20,000.00 - 0%

Legal services 500,000.00

0%


The department spent Kshs 351,478,229.55 Million (75 per cent absorption rate against the

budget) on development activities. This amounted to 75% of the total expenditures for the

department.

Table 39; Transport Department; Development budget, expenditures and Project status

WARD Expenditure item FY 2017/18

Revised

Budget)

Expenditures as

at 30th June

2018

Status Code

Kalawa Construction of Thwake Bridge - Phase 1 106,331,924.25 106,331,923.90 Ongoing

HQ Completion works to office block, Governor's

& Deputy Governor House

80,663,734.99 80,663,734.99 Ongoing

All Wards Conditional Allocation from Road

Maintenance Fuel Levy Fund -Upgrading other

town roads (including lighting & drainage) &

Cabro paving of Urban roads

78,259,081.87 61,817,537.05 Complete

And In Use

All Wards Road Maintenance - all wards - 1.5M per ward 45,000,000.00 34,717,975.55 Ongoing

All Wards Light Grading - Maintenance of roads all

wards

16,373,286.61 16,362,993.80 Ongoing

All Wards Roads updrage programme - ward - fuel levy

funding

64,988,633.20 14,905,918.80 Ongoing

All Wards Maintenance of roads - Heavy Grading &

Gravelling

6,941,597.20 6,940,829.10 Ongoing

All Wards Flood / street Lighting 29,235,176.50 5,719,895.55 Not Started

Kilungu Construction of bus park, drainage at nunguni

& road access

13,862,578.06 4,252,668.00 Ongoing

Kithungo/

Kitundu

Murraming of Kithungo-Kilyungi Road 9,100,000.00 2,300,225.70 Complete

And In Use

Wote/Nziu Wote town Cabro Parking 1,241,683.00 1,128,748.00 Ongoing

Nzaui/kilili

/kalamba

Construction of drift in Kwa Kukui river 1,000,000.00

Not Started

Kikumbuly

u South

Construction of Kawala two drifts and one

culvert

1,232,500.00

Ongoing

Kilungu Heavy grading of makutano -malili road 2,000,000.00

Ongoing

51 | P a g e

Emali/Mul

ala

Emali Drainage System 2,110,994.03

Complete

And In Use

Kithungo/

Kitundu

Kilyungi-Uma-Coffee factory-Utangwa Road 2,125,000.00

Ongoing

Kiima

kiu/kalanzo

ni

Completion of Kima drift 2,605,183.10

Not Started

Wote/Nziu Grading of Kyenze/kithuma road 3,000,000.00

Ongoing

Emali/Mul

ala

Heavy grading of Mulala- Goatyard-

Kwakamba- Kwakakulu- Kwakite- West tutini

road.

3,011,266.27

Ongoing

Kilungu Grading of Kyenzeni-nzukini-kyambeke-

wautu-kyanguzu-kithangathini-kilome

3,400,000.00

Ongoing

Waia/Kako Kyaume-Mbimbini-Uvilu Road 3,400,000.00

Ongoing

Kisau/Kitet

a

Sofia-Kithendu-Usalala-Mbumbuni Road 3,400,000.00

Ongoing

Kalawa Grading and maintanance of Kwa Philip-

Kaketi-Kikao-Kathambangii Road

3,400,000.00

Ongoing

Kithungo/

Kitundu

Kalala-Kavutini Road 3,400,000.00

Ongoing

Mbooni Grading and maintainance of Kivandini-

Winzeni- Kaseveni- Nzaini road

3,400,000.00

Ongoing

Kalawa Grading and maintanance of Musingini-Kwa

Mathenge-Ndauni-Katangini Road

3,453,256.40

Ongoing

Kee Grading of Kavandini-mutulani-kasunguni-

nguluni-salama

3,971,200.00

Ongoing

Kiima Kiu

/Kalanzoni

Kwa Tuva-Ngiini-Kalanzoni-Kivandini-

Mbondoni-Yaitha road

4,000,000.00

Ongoing

Kathonzwe

ni

Grading of Mbuvo-Kitise-Athiani-Kiangini

road

4,000,000.00

Ongoing

Waia/Kako Kako-Kiukuni-Mba-Mwaani Road 4,250,000.00

Ongoing

Muvau/kik

umini

Grading of Gadna-Ngutwa-Mumbuni-Kwa

Ndiliku-Kitonyoni road

4,250,000.00

Ongoing

Kithungo/

Kitundu

Kiseki-Itulandoo Road 4,250,000.00

Ongoing

Kisau/Kitet

a

Installation of street lights and floodlights in

Tawa, Kwa Ndunda and Song'eni

4,250,000.00

Ongoing

Kilungu Heavy grading of Itambani-kyanganda-

dispensary-isovya road

4,650,000.00

Ongoing

Kilungu Heavy grading of Kikuyuni-coffee factory-kwa

mama road

4,650,000.00

Ongoing

Mtito

Andei

Construction of Kambu River Kalimani Drift 5,000,000.00

Ongoing

52 | P a g e

Kalawa Grading of Kinyau-Thwake-Katangini-Ndauni-

Makongeni-Kwa Kaoka-Kwa Mwamisi-

Kathulumbi-Unyeeo-Ngomano-Syotuvali Road

5,100,000.00

Ongoing

Kasikeu Kwa kalelo-Kiou-Lumbu-Mutwambua-Kisuki-

Kwa Katwae-Nduluni-Mwanye vaa road

5,100,000.00

Ongoing

Kathonzwe

ni

Grading of Kithuki-Kyuasini-Mbuvo Nzau-

Kituluni-Kwa Ngondu-Kwa Matungu-Ndovea-

Matiliku road

5,100,000.00

Ongoing

Ukia Grading of Kitandi/Ack/Kwa Maule/Kyumu

primary/Kyumu secondary/Kaumoni (Drift at

Kiatine)/Itithini and Ndumbi road

5,100,000.00

Ongoing

Kilungu Grading of Kisyula- Ithemboni -Kisyani-

Kisekini -Kithangathini road

5,650,000.00

Ongoing

Masongale

ni

Machinery- Kativani- Yikitaa- Utini-

Kithyululu-Kwandei-Mwaani-Masaku Ndogo-

Makutano( Thange river drift)

5,655,254.44

Ongoing

Emali/

Mulala

Opening of Uthangathi-Kambiwa-Ngoto road 5,800,000.00

Ongoing

Mbitini Grading of Mungyani-Kithumani-Mbenuu-

Kwa Mutula-Mbeletu-Ngomano-Yumbuni-

Kitulani -Ngoto-kathuma-Kwa nzuki-Kiuani-

Mbuthani-Kwa Ngiti-Mutyambua-Barazani-

Kwa Kiuu-Mbulutini-Kavuna-Koo-Vulueni-

Kavuthu-Ndauni-

5,900,000.00

Ongoing

Ivingoni/

Nzambani

Kwa Kaswii-Iia Itune-Komboyoo-Kyuasini

AIC-Selewa-Kiambani-Kongo market-

Kathiiani-Kasue-Katheka Kai-Yimbuvu-mwita

syano-Yumbuni-Catholic church-Mangelete

town-Crusher china-Mukuyuni-Gosheni

Mwaniki-t-Luthern -ABC church-Makuti Msa

road-Iiani kwa Nzoongo-Miaani pri school-

Manyanzaani-Old msa roda-Kambu town

5,950,000.00

Ongoing

Nzaui/kilili

/kalamba

Grading of Muuani-Kalembwani-Katulye-

Kalivia road

5,950,000.00

Ongoing

Kiima

kiu/kalanzo

ni

Kwa King'ee-Kavuko-Kwa Muvai- Kima road-

Marua-Nzeveni-Ngaamba centre-Kithea-Kwa

Malu-Ndalani-Kaluli BH- Kamaku-NO.3 BH-

Petrocity-Ndemiu- Malili -Malili township-

Uiini border-Kalanzoni dispensary road

6,000,000.00

Nguu/

Masumba

Grading of Makutano-Masamukye to Uthasyo

primary school

6,000,000.00

Ongoing

Mavindini Construction of Kwa Ndungulu drift

(Iiani/Nzeveni road)

6,600,000.00

Ongoing

53 | P a g e

Mtito

Andei

Heavy grading of Kwa Kakuyu-Kalimani-

Kitengei-Kilumilo-Yindundu-Kosovo-Athi

Kamunyuni-Mikomani-Makutano-Mavindini-

Mbeetwani-Kathekani-Darajani-Main Road

7,152,000.00

Ongoing

Kisau/Kitet

a

Grading and maintainance of Ndiang'u-

Kanyenyoni- Mbulutoni- Syunguni road

7,245,000.00

Ongoing

Kikumbuly

u south

Kibwezi Teachers college-Kwa Kiite-Mikuyuni

primary-Kwa Mwololo junction-Kwa Mboya-

Kwa-subchief Kitavi-Mikameni market-Mbui

Nzau dispensary-GFF-Kwa Nzinga road

7,496,500.00

Ongoing

Kikumbuly

u North

Heavy grading and murraming of Kalulini-

Kuethya-Kisingo - Kathyaka - Mukononi-

Ngaikini road

9,912,500.00

Ongoing

Emali/Mul

ala

Completion of Emali buspark and green grocer 10,000,000.00

Ongoing

Mukaa Kima-Kiongwani-Kamuthini junction-Mwaani-

Usi Unene-Kitonguni-Mukaa-Uvete-

Kitumbuuni-Kwa Malelu primary-Kwa

Kaseke-Katese Imbya road

10,000,000.00

Ongoing

Thange Heavy grading of Machinery-Moki-Kwa

Katundu-Kwa Kathuku-Nzavoni-Baptist-

Kalitya-Ngokolani-Kwa Willy-Kwa Sammy-

Veneti

10,000,000.00

Ongoing

Makindu Heavy grading of Kisingo-Miangeni-Ndalani-

Ngomano-Kiangini road

10,200,000.00

Ongoing

Nguumo Heavy grading of Wayani-Ndeini-Kalakalya-

Kosovo-Soto road

10,200,000.00

Ongoing

All Wards Disaster response programmes 21,855,072.46

4.12 DEPARTMENT OF AGRICULTURE, LIVESTOCK & FISHERIES


absorption rate of 74% against the budget. The department spent Kshs . 242,113,364.93 (99%

absorption rate) on recurrent activities and Kshs 285,550,217.75 (61per cent absorption rate) on

development activities.

Figure 18; Agriculture Department; Expenditure by Economic Classification

salaries40%

Operation & maintenance

6%

Development54%

54 | P a g e


Analysis of the recurrent expenditure of Kshs. 242,113,364.93 shows that the department spent

Kshs. 208,644,164.03 on personnel emoluments which represents 86% of the total recurrent

expenditure and Kshs. 33,469,200.90 Million on operations and maintenance expenditure which

is 12% of the total recurrent expenditure for the FY 2017/18.

Table 40; Agriculture Department; Summary - budget and expenditures

Expenditure item

FY 2017/18

REVISED

BUDGET

Expenditures as

at 30th June

2018

Absorption

Rate


OPERATIONS 29 325 865,00 27,989,829.00 95%

MAINTENANCE 6 517 813,20 5,479,371.90 84%

SUB TOTAL 35 843 678,20 33,469,200.90 93%

PERSONNEL 208 644 164,03 208,644,164.03 100%

TOTAL RECURRENT 244 487 842,23 242,113,364.93 99%


CAPITAL EXPENDITURE 470 758 737,03 285,550,217.75 61%

TOTAL BUDGET 715 246 579,26 527,663,582.68 74%

Table 41; Agriculture department; O&M Expenditures per vote line


Revised Budget

Expenditures as at

30th June 2018

Absorption





Support to veterinary public health (AIA) 2,300,000.00 2,296,610.00 100%

Renovation of MAP offices 1,500,000.00 1,500,000.00 100%

Catering Services (Receptions, Accommodation,drinks) 1,150,000.00 1,145,043.00 100%

Contracted professional services (security services) 1,092,400.00 1,020,800.00 93%

Policy & Legislation formulation and Institutional

development

1,000,000.00 1,000,000.00 100%


General office Supplies-stationery 1,200,000.00 981,500.00 82%

purchase of computers, printers and other IT equipments 900,000.00 898,110.00 100%

Travel Costs 881,576.20 839,325.20 95%

Insurance Costs 800,000.00 800,000.00 100%

Food rations- ATC 750,000.00 750,000.00 100%

Purchase of Safety Gear 544,300.00 544,300.00 100%

purchase of furniture and fittings 491,670.00 479,070.00 97%

Electricity 579,815.50 438,048.00 76%

55 | P a g e

Trade Shows and Exhibitions 400,000.00 400,000.00 100%

Maintainance of buildingsand stations-non-residential 371,242.80 347,342.80 94%

Daily subsistence allowance 276,425.00 276,425.00 100%

Travel Costs 255,283.75 226,151.75 89%


Telephone, Telex, Fascimile and Mobile Phone Services 183,187.80 173,308.75 95%

Maintenance of Computers, Software and Networks 146,700.00 145,100.00 99%

Repair and maintenance of office furniture 65,000.00 62,600.00 96%



Subscription to Newspapers, Magazines and Periodicals 47,000.00 33,800.00 72%


Internet Connections(E- extension) 55,000.00

0%

Advertising, Awareness & Publicity Campaigns 125,000.00

0%



budget) on development activities. This amounted to 54% of the total expenditures for the

department.

Table 42; Agriculture Department; Development budget, expenditures and project status

Head

Quarter


Revised Budget

Expenditures

As At 30th

June 2018

Status

Code

Hq Fruit Processing Plant - Premises Construction 107,013,250.00 86,759,909.15

Hq World Bank Loan For National Agricultural And

Rural Inclusive Growth Project

50,000,000.00 31,505,700.00

Hq Makueni Fruit Processing Plant -

Operationalisation

32,783,677.00 22,259,863.55

Hq Agricultural Mechanization Unit 19,000,000.00 15,521,288.80

Hq Food Security Initiatives - Support To Farm

Ponds Programme

13,277,490.00 13,276,000.00 Ongoing

Hq Agriculture And Livestock Extension Programme 15,118,585.03 12,492,070.00

Mboon

i

Support To Agriculture And Livestock

Productivity

14,283,373.73 10,792,374.00 Ongoing

Hq Artificial Insemination - Countywide 13,308,320.25 9,502,940.00

Hq Dairy Development -Agregation And Small Scale

Value Addition

10,000,000.00 9,309,553.00

Hq Dairy Development -(Ai , Backup Generators) 8,978,310.00 7,769,077.70

Hq Livestock Disease Control 8,000,000.00 6,481,515.00

Kee Provision Of Subsidised Farm Inputs 6,016,600.00 5,831,318.00

56 | P a g e

Mbitini Supply Of Improved Kienyeji Chicks, Certified

Seeds And Fertilizers, Enhance Extension

Services

6,000,000.00 5,369,139.00 Ongoing

Kalawa Supply Of Improved Chicken Breeds, Training

And Vaccination

4,046,743.60 3,772,393.60 Complete

In Use

Kisau/

Kiteta

Support To Dairy Farming Ie Ai And Disease

Control, Introduce Poultry Support Programme,

Subsidize Transport Of Manure And Fertilizers,

Offer Subsidized Procurement Of Fruit Fly Traps

And Training Of Service Providers.

5,000,000.00 3,654,400.00 Ongoing

Ukia Dairy Development 8,000,000.00 3,639,680.00

Mtito

Andei

Provision Of Certifieds Seeds, Improved

Livestock, Poultry And Grass Seeds

3,847,087.89 3,578,535.00 Ongoing

Kasike

u

Purchasing Of A Tractor With Implement(Ripper,

Baler, Mower, Disc)

4,488,859.16 3,292,600.00 Complete

In Use

Tulima

ni

Support To Agriculture And Livestock

Productivity

3,811,266.27 3,029,096.00 Ongoing

Hq Industrial Crops Development (Coffee, Cotton,

Sisal, Macadamia) Through Production, Value

Addition And Marketing

3,000,000.00 2,993,724.10

Makin

du

Promotion Of Poultry And Goat Keeping 3,000,000.00 2,831,820.00 Complete

In Use

Nguu

Masum

ba

Provision Of Galla Goats And Increase Artificial

Insemination

3,000,000.00 2,472,455.00 Ongoing

Hq Rabies Elimination Programme - Matching Grant 3,000,000.00 2,204,225.00 Complete

In Use

Kikum

bulyu

North

Provide Artificial Insemination And Drought

Tolerant Seeds Like Green Grams,Millet And

Maize

1,975,000.00 1,975,000.00 Complete

In Use

Ilima Ilima-Kyambeke Mkt Dairy Plant 1,912,580.00 1,830,580.00 Complete

In Use

Hq Mechanized Agriculture And Technology

Transfer In Wards (Agricultural Plant And

Machinery - Farm Tractors,Walking Tractors,

Hay Balers, Grass Cutters,Rake,Mower,Feed

Pelletizer,Ripers,Sub Soilers,Threshers,Shellers )

1,629,497.30 1,583,243.70 Complete

In Use

Kithun

go/Kitu

ndu

Agriculture & Livestock Improvement (Seeds,

Cattle Dips - Kitonyini Cattle Dip & Others)

2,000,000.00 1,534,200.00 Ongoing

Hq Construction And Furnishing Of Hostel At Atc 4,432,718.80 1,352,960.00 Complete

In Use

Hq Subsidized Transport For Fertilizer And Manure 1,040,000.00 1,040,000.00 Ongoing

Hq Silkculture Production Programme 1,000,000.00 999,784.00 Complete

In Use

Hq Honey Development 1,269,620.00 947,875.00 Not

Started

57 | P a g e

Hq Horticulture Value Chain Development Through

Production, Value Addition And Marketing -

Irrigated Agriculture Vegetables

712,695.00 712,695.00 Ongoing

Hq Funding Of Agricultural Groups 659,700.00 659,700.00 Ongoing

Hq Livestock Disease Control 494,300.00 494,000.00 Complete

In Use

Hq Fisheries Development 476,980.00 476,980.00 Complete

Hq Pulses Development Programme 10,000,000.00 460,280.00

Hq Milk Cooling Plant(Kikima & Sultan Hamud &

Other Sites

390,200.00 366,450.00 Complete

In Use

Nguum

o

Construction Of Farm Ponds 2,500,000.00 362,100.00 Ongoing

Nguum

o

Livestock Improvement Of Goat And

Poultry,Construction Of Farm Ponds

2,000,000.00 338,300.00 Ongoing

Hq 1a. Horticulture Value Chain And Irrigated

Agriculture Through Drip Kits And Green Houses

317,850.00 317,850.00 Complete

In Use

Nguum

o

Poultry Value Chain Development 433,300.00 283,400.00

Emali/

Mulala

Poultry Vc. Support For Poultry Keeping For

Various Shg (Kiumoni Multipurpose, Ndwae

Ngone Mwaitu, Ngwate Ngukwate, Wendano Wa

Kambuu

249,400.00 237,000.00 Complete

In Use

Hq Rabies Elimination Programme - Matching Grant 227,840.00 225,000.00 Complete

In Use

Mavin

dini

Soil Conservation 211,360.00 211,360.00 Complete

In Use

Hq Meat Value Chain Development Through

Production, Value Addition And Marketing

175,110.00 172,940.00 Complete

In Use

Hq Soil & Water Conservation For Crop & Fodder

Production And Range Management

154,160.00 154,160.00 Complete

In Use

Dairy Vc- Support To Mbenuu Dairy Society 138,600.00 134,080.00 Complete

In Use

Hq Dairy Vc- Support Totulimani Milk Cooling

Plant

159,700.00 107,155.15 Complete

In Use

Emali/

Mulala

Poultry Value Chain Development 217,625.00 97,625.00 Complete

In Use

Hq Enhanced Extension Of Mifugo Ni Mali Project

(Ndithya Mbailu - Second Phase) - Matching

Grant

82,350.00 82,350.00 Complete

In Use

Mukaa Rehabilitation And Fencing Kwa Longo Coffee

Factory

263,473.00 53,473.00 Complete

In Use

Ivingo

ni

/Nzam

bani

Ivingoni/Nzambani-Green Houses At Iiani-

Komboyoo

10,600.00

Complete

In Use

Hq National Agricultural And Rural Inclusive Growth

Programme

5,000,000.00

Ongoing

58 | P a g e

Hq Agriculture Sector Support Development

Programme 2

5,500,000.00

Hq Agriculture Sector Support Development

Programme - Donor Funds

14,150,515.00

Hq Eu Grant For Instrument For Devolution Advice

And Support

66,000,000.00

4.13 DEPARTMENT OF WATER, IRRIGATION & ENVIRONMENT


absorption rate of 52per cent against the budget. The department spent Kshs 143,993,899.63

(94per cent absorption rate) on recurrent activities and Kshs 465,621,948.46 (46per cent



Personnel emoluments and 10per cent on Operation and maintenance.

Figure 19; Water Department; Expenditure by Economic Classification




expenditure and Kshs. 57,354,143.94 on operations and maintenance expenditure which is 40per

cent of the total recurrent expenditure for the FY 2017/18

salaries14%

operation & Maintenance

10%

Development76%

59 | P a g e

Table 43; Water Department; Summary of budget and expenditures


Revised Budget

Expenditures as at

30th June 2018

Absorption

rate


OPERATIONS 51,456,700.00 46,010,495.35 89%

MAINTENANCE 14,700,000.00 11,343,648.59 77%

SUB TOTAL 66,156,700.00 57,354,143.94 87%

PERSONNEL 86,639,755.69 86,639,755.69 100%

TOTAL RECURRENT 152,796,455.69 143,993,899.63 94%


Capital Expenditure 1,011,786,696.02 465,621,948.46 46%

TOTAL 1,164,583,151.71 609,615,848.09 52%

Analysis of expenditure by votes shows that refined fuels & lubricants had the highest expenditure of

kshs 6,416,109.00 Million while Maintenance of Office Furniture had the least expenditure of kshs

24,350.00.

Table 44; Water department; O&M Expenditures by vote line


Revised Budget

Expenditures As At

30th June 2018

Absorption


Insurance-General 5,126,000.00 5,000,000.00 98%

Maintenance Expenses-Motor Vehicles/ Plant 6,000,000.00 4,976,435.05 83%

Domestic Travel & Subs-Water Extension

Services

4,500,000.00 4,492,587.00 100%

Maintenance Of Civil Works 6,200,000.00 4,380,198.54 71%

Water & Environment Governance &

Administration

5,000,000.00 3,876,854.00 78%


Water Policy/Environment Consultancy &

Legislation Formulation - & Water Master Plan

3,000,000.00 2,829,217.50 94%


Environmental Conservation - Silvicultural

Practices And Management

3,000,000.00 2,141,500.00 71%

Water &Environment Conferences And

Sensitization

2,000,000.00 1,910,310.00 96%

Casuals And Other Contracted Services 2,000,000.00 1,893,800.00 95%

Environmental Education Program 2,000,000.00 1,807,500.00 90%


Accommodation,Drinks)

2,000,000.00 1,801,280.00 90%

Travel Costs 1,500,000.00 1,492,870.00 100%

60 | P a g e

Purchase Of Computers, Softwares & IT

Equipment

1,300,000.00 1,294,665.00 100%

General Office Supplies-Stationery 1,500,000.00 1,214,610.00 81%

Laboratory Materials, Supplies & Small Equip 1,000,000.00 1,000,000.00 100%

Advertising, Awareness & Publicity Campaigns 800,000.00 800,000.00 100%

Purchase Of Office Furniture 1,000,000.00 668,000.00 67%

Hospitality Supplies- (World Environment Day

& International Forest Day)

500,000.00 500,000.00 100%

Daily Subsistence Allowance 425,577.00 425,577.00 100%

Hospitality Supplies- (World Water Day &

Kenya Water Week)

500,000.00 418,000.00 84%

Supplies And Accessories For Computers And

Printers

500,000.00 389,400.00 78%

Telephone, Telex, Fascimile And Mobile Phone

Services

600,000.00 306,757.77 51%

Travel Costs 238,400.00 238,400.00 100%

Water And Sewarage 400,000.00 222,129.00 56%

Electricity 400,000.00 221,974.08 55%

Publishing & Printing Services 250,000.00 103,542.00 41%

Purchase Of Uniforms And Clothing-Staff 100,000.00 95,000.00 95%

Sanitary Facilities 200,000.00 50,000.00 25%

Annual Subscription Fees 100,000.00 47,700.00 48%

Maintenance Of Office Furniture 200,000.00 24,350.00 12%

Purchase Of Water Treatment Chemicals 1,000,000.00 - 0%


The department spent Kshs. 465,621,948.46 (46per cent absorption rate against the budget) on

development activities. This amounted to 76% of the total expenditures for the department.

Table 45;Water department; Development budget, Expenditures and project status

WARD Expenditure item FY 2017/18

Revised Budget

Expenditures as

at 30th June

2018

Status

code

HQ Sand Authority 37,268,564.88 33,928,143.67 ongoing

HQ Equipping of boreholes and start up

distribution

20,161,565.18 20,154,501.00 ongoing

HQ Purchase of a Fire Engine 19,789,500.00 19,789,500.00 complete

All

Wards

Equipping of boreholes and start up

distribution- Distribution of

FY16/17Boreholes

20,000,000.00 19,314,084.50 ongoing

All

Wards

Environmental conservation programmes,

climate change

24,000,000.00 11,721,676.80

61 | P a g e

HQ Operationalisation of Bore holes & other

water sources

20,515,531.00 10,714,513.00 ongoing

All

Wards

Urban Water supply projects & subsidies 10,564,886.92 10,563,943.63 ongoing

HQ Purchase of Equipments / Leasing / hiring 10,000,000.00 9,500,000.00 ongoing

HQ Dam Construction Services/Maintenance of

Earth moving equipment

9,315,056.84 9,315,056.00 ongoing

HQ Rehabilitation / completion of stalled

projects.

13,634,915.70 8,291,896.50 ongoing

wote/nzi

u

Distibution of Kaiti/kamunyii Nthangu

water projet

8,000,000.00 7,425,000.00 not started

HQ Water Trucking 7,353,006.65 7,285,710.00 ongoing

All

Wards

Disaster response programmes 27,101,449.28 7,243,636.50

HQ Protection of Water Catchments and Climate

change adaptation/intervention

7,138,768.63 7,138,768.30

Kitise/Ki

thuki

Desilting of earth dams program for:- Sikia

earthdam; Kwa Mbuu earth dam ;Ngamione

earth dam and Nguma earth dam

6,607,550.00 6,607,550.00 complete

Mbitini Dams - Phase 1 (Manooni dam & 2 others) 12,063,062.00 5,744,470.00 ongoing

Makindu Ikungu earth dam 6,077,500.00 5,023,750.00 Complete

HQ Maintenance of Water Supplies including

Piping

5,951,208.00 4,567,550.00 Complete

Kathonz

weni

Construction of Mathembo earth dam 5,000,000.00 4,555,818.00 Complete

and in use Development of Water Sources for Kibwezi

East (Flagship Projects)

12,893,227.00 4,522,460.00 ongoing

Masonga

leni

Expansion and scooping of kwa mjee B earth

dam

4,500,000.00 4,486,643.00 complete

HQ Hydrological surveys / consultancy &

Equipments

4,444,085.00 4,444,085.00 ongoing

kilungu Kimundi Earth Dam 5,000,000.00 4,310,200.00 Ongoing

Mavindi

ni

Construction of Kithaathaini Earth dam 4,500,000.00 4,146,000.00

Kisau/Ki

teta

Construction of Kwa Ndaka Earth Dam 5,000,000.00 4,097,688.60 complete

Kitise/Ki

thuki

Construction, fencing and distribution of

Mayuu earth dam

4,000,000.00 4,077,994.00 Complete

All

Wards

Phase 2 - 2013- 2014 projects 12,338,715.65 4,004,391.00 ongoing

Tulimani Rehabilitation of Kinganyangani earth dam 4,000,000.00 4,000,000.00 Complete

and in use

Kikumbu

lyu North

Construction of Kwa Sembi/Mweu/Kwa

Ndunge earth dam

3,500,000.00 3,988,330.00 Ongoing

Thange Expansion of Kasaani earth dam 4,000,000.00 3,933,000.00 Complete

Masonga

leni

Expansion,rehabilitation,piping and

distribution of Kimawasco water project

through kalima koi - kiange from railway

\Railway - Ndauni - Mwanyani - Kathiiyani -

Kyumani & Railway - kalima Koi - Kiange -

Munyenze)

7,000,000.00 3,818,570.00 ongoing

Ilima Construction of Kalumbi Earth Dam 4,000,000.00 3,792,132.00 Complete

and in use

62 | P a g e

Ilima Extension of Kiusyi water project 3,900,000.00 3,683,505.00 ongoing

waia/kak

o

Construction of Kwa Ester/Mumina

earthdam

4,500,000.00 3,536,805.00 Ongoing

Kikumbu

lyu North

Construction of Kwa Mutua

Mboko(Kithayoni) earthdam

4,500,000.00 3,520,400.00 Complete

nguumo Construction Yimwea Earth dam 5,000,000.00 3,395,750.00 ongoing

Kathonz

weni

Desilting,expansion,distribution and piping

of Matinga Dam-Kasambani.

5,000,000.00 3,370,700.00 Ongoing

Kisau /

Kiteta

Distribution of Kimandi borehole 3,500,000.00 3,291,400.00 Complete

and in use

Masonga

leni

Rehabilitate and expansion of Ngovani earth

dam

3,000,000.00 2,999,000.00 complete

Nzaui/Ki

lili/Kala

mba

Machine installation at Kwa Moto water

project

3,000,000.00 2,996,280.00 not started

Kalawa Rehabilitation of Mumbuni earth dam 2,991,750.00 2,988,300.00 Ongoing

Kitise/Ki

thuki

Rehabilitation of Kwa mbuu earth dam 3,000,000.00 2,985,562.00 ongoing

Emali/M

ulala

Kimbingo to Kwa Kivoko Water Project 3,000,000.00 2,926,620.55 complete

Nguumo Climate change adaptation initiatives - Sand

dams construction along Mukononi river &

other projects

3,000,000.00 2,885,645.75 not started

Waia/Ka

ko

Distribution of Kaiti- Kwakitila water project 8,164,710.00 2,879,787.45 ongoing

Kithungo

/ Kitundu

Rehabilitation of Ngunini water project 3,950,000.00 2,817,606.50 ongoing

Construction of Kwa Kadogo earth dam 2,709,290.00 2,709,290.00 Complete

and in use

Kisau/Ki

teta

Rehabilitation of Ndituni water project 3,505,000.00 2,595,380.00 Ongoing

Kikumbu

lyu North

Matenani borehole 2,595,330.00 2,595,329.95 Complete

Muvau/K

ikumini

Equipping & Distribution of Kwa Nzoka

borehole (Kangondi)

2,500,000.00 2,500,000.00 Complete

and in use

Mbooni Mbooni-sand dams at Nzeveni 2,500,000.00 2,482,673.60 complete

Kitise/Ki

thuki

Distribution of Nyaa Borehole 2,500,000.00 2,480,000.00 ongoing

Emali/M

ulala

Water Project 3,000,000.00 2,478,876.00 complete

Muvau/K

ikumini

Rehabilitation of Westngosini Borehole 3,000,000.00 2,371,600.00 Complete

kilungu Ikuma Water Project-Enhancement and

distribution

2,425,000.00 2,253,485.80 complete

Kithungo

/Kitundu

Supply of Water Tanks to schools in

Kithungo Kiitundu

2,200,000.00 2,200,000.00 complete

Kee Kyamuthyoi Earth dam 2,512,200.00 2,180,000.00

Kathonz

weni

Construction of water samp Kwa Kavisi-

Kikuu water project

7,000,000.00 2,169,468.00 not started

Wote/Nz

iu

Wote sewerage plant design & construction 5,000,000.00 2,110,000.00 not started

HQ Drilling & Equipping of FY17/18 ward

Boreholes

11,522,314.63 2,021,872.00 ongoing

63 | P a g e

Ukia Climate change adaptation initiatives -

Planting of trees in all public institutions and

hills & other projects

2,000,000.00 2,000,000.00 Complete

Tulimani Climate change adapatation initiatives -

Rehabilitation of Ng'unduni springs & other

projects

2,000,000.00 1,999,800.00 Complete

Emali/M

ulala

Climate change adaptation initiatives 2,000,000.00 1,999,600.00 Complete

Kikumbu

lyu North

Climate change adaptation initiatives -

(Construction of sand dams along Mukononi

river& others)

2,000,000.00 1,999,500.00 Complete

and in use

Ivingoni/

Nzamban

i

Climate change adaptation initiatives (Water

source for tree planting at Mbotela & others)

2,000,000.00 1,990,000.00 Complete

All

Wards

Monitoring & Inspection of projects 2,000,000.00 1,987,390.00

Thange Climate change adaptation initiatives - Tree

planting in institutions - churches, schools,

hospitals, homes and roads / sand dams &

other projects

2,000,000.00 1,985,000.00 Complete

Kitise/Ki

thuki

Climate change adaptation initiatives - Soil

and water conservation through supply of

grass seeds & others

2,000,000.00 1,978,700.00 Complete

kalawa Development of Muthuunzuni Water Project 3,000,000.00 1,971,768.25 ongoing

Kikumbu

lyu South

Mbuuni-rock catchment 5,000,000.00 1,956,365.80 Complete

and in use

Mavindi

ni


Establishment of clubs/ planting of trees in

hills/public institutions & others

2,000,000.00 1,941,400.00 Complete

Muvau/K

ikumini


(Rehabilitation of degraded land through tree

planting program in public

institutions(schoo;ls,dispensaries and

churches)& others)

2,000,000.00 1,899,928.00

wote/nzi

u


Establishment of clubs/ planting of trees in

hills/public institutions & other projects

2,000,000.00 1,899,928.00 Complete

Ivingoni/

Nzamban

i

Kyuasini Borehole 1,927,465.00 1,851,637.00 Complete

Mbooni Mulima Water Project(piping) 6,000,000.00 1,689,121.00 ongoing

Muvau/K

ikumini

Kwa Kiteke e/d 1,668,108.33 1,668,108.00 Complete

Mavindi

ni

Kanthuni borehole and water supply 1,529,690.00 1,529,690.00 complete

Kitise/Ki

thuki

Drilling and distribution of Kwa kaivu

borehole

1,500,000.00 1,500,000.00 complete

Makindu Drilling of Milangi/Nzeveni borehole 1,500,000.00 1,500,000.00 complete

Makindu Drilling of Kanaani Borehole 1,500,000.00 1,500,000.00 complete Matha Water Project 1,500,000.00 1,499,999.33 Complete

Tulimani Tulimani-Tulimani borehole & kyangwasi

borehole

1,549,389.00 1,477,818.33 Not

Started

Makindu Ngomano dam 1,410,700.00 1,410,700.00 complete

64 | P a g e

Kasikeu nguuni bh 3,000,000.00 1,361,106.80 ongoing

all wards KCCDP water Project 2,894,150.00 1,351,001.00 ongoing

ukia Extension of Mbulutini - Bondeni - Kyuasini

- Machinery water pipeline

3,969,920.00 1,344,000.00 Ongoing

Waia/Ka

ko

Rehabilitation of Waia earth dam 3,000,000.00 1,299,600.00 ongoing

Kitise/Ki

thuki

Kwa Nzele sand dam 1,275,724.00 1,275,724.00 complete

Nguumo Drilling of Kwa Kala borehole 3,200,000.00 1,206,500.00 Complete

wote/nzi

u

Drilling and distribution ofKitheini borehole 3,000,000.00 1,183,026.00 complete

wote/nzi

u

Drilling and distribution of Kavingo

borehole

3,500,000.00 1,183,026.00 complete

wote/nzi

u

Drilling and distribution of Kathuma

borehole

4,000,000.00 1,183,026.00 Complete

kathonz

weni

Kathamboni borehole 2,500,000.00 1,172,870.00 ongoing

ilima Ilovoto Weir 1,728,560.00 1,170,460.00 complete

not in use

Kalawa Kalawa river sand dam / drift on Kasooni

road

1,537,454.00 1,118,514.00 complete

Tulimani Civil works (stalled water projects) - Kango

borehole 1M, Mwea water projet 1M

1,102,895.00 1,102,895.00 complete

Kithungo

/ Kitundu

Expansion of Kiumi Water Project including

installation of electricity

6,035,293.00 1,087,316.80 ongoing

Nzaui/Ki

lili/Kala

mba

Construction of Ngyau earth dam 9,550,000.00 1,068,000.00 not started

Kisau/Ki

teta

Construction of Kusyokima earth dam 1,078,969.50 1,017,119.50 Complete

Waia/Ka

ko

Drilling of KwaMakaia borehole 2,000,000.00 1,015,316.80 Ongoing

Ivingoni/

Nzamban

i

Drilling of Kalikoni (Mukanda) Borehole 1,000,000.00 1,000,000.00 complete

Mavindi

ni

Drilling of Muusini location borehole 1,000,000.00 1,000,000.00 complete

Ilima Climate change adaptation initiatives -

(Construction of gabions at Mutomboa

gulley & others)

2,000,000.00 1,000,000.00 Complete

Nzaui/Ki

lili/Kala

mba

Climate change adaptation intitiatives 2,000,000.00 1,000,000.00 complete

Kalawa Climate change adaptation initiatives -

(Establishment of a mega tree nursary&

others)

2,000,000.00 999,980.00 Complete

Kee Climate change adaptation initiatives -

(Construction of gabions at Kwa kivinda

gulley& others)

2,000,000.00 999,980.00 Complete

Kathonz

weni

Climate change adaptation initiatives 1,000,000.00 999,900.00 Complete

65 | P a g e

Nguu/Ma

sumba


Establishment of tree nurseries & other

projects

2,000,000.00 998,800.00 Complete

Kee Drilling of Kathanzi borehole 1,000,000.00 998,179.33

Mbitini Installation of 10,000 Litre tanks in the

following Secondary Schools Mwambwani

Kalumbi, Mbeletu, Mutanda, Kavuthu,

Mutaiti, Mbuthani, Kwa Ngiti

1,000,000.00 998,000.00 complete

wote/nzi

u

Drilling of Nthangu Kwa Wambua Borehole 1,000,000.00 997,320.00 complete

Kitise/Ki

thuki

Installation of 10,000 Litres tanks in the

following primary schools Nzouni,

Muangeni, Kasayani, Kwa nzula, Kimundi,

Munathi, Kanzokeani, Yikithuki, Katangini

and Ngunguuni.

1,000,000.00 997,000.00 Complete

Ilima Drilling of Kyamulinge Borehole 1,000,000.00 994,005.33 ongoing

Masonga

leni


Rehabilitation of major gulleys and

prevention of soil erosion & others

2,000,000.00 993,469.50 Complete

Emali/M

ulala

Drilling of Kwa Kimulu Borehole 1,000,000.00 993,319.33 Complete

Kikumbu

lyu North

Drilling of Kevanda Primary School

borehole

1,000,000.00 990,920.00 complete

Kikumbu

lyu North

Climate change adaptation initiatives - (Tree

planting & others)

2,000,000.00 985,000.00 Complete

Tulimani Construction of Mukilo water weir In

Yandue location

1,000,000.00 971,438.00 Complete

Kisau/Ki

teta

Drilling of Ndumbi secondary borehole 1,000,000.00 966,320.00 complete

Makindu Drilling of Mukameni borehole 1,000,000.00 965,638.33 complete

Mbitini Drilling of Mbuthani Primary borehole 1,000,000.00 965,638.33 Complete

Ilima Kya Kithuku Water Project 1,000,000.00 960,778.33 ongoing

Kalawa Drilling of Kwa Monica (Mbavani) borehole 1,000,000.00 960,778.33 complete

Kitise/Ki

thuki

Drilling of Kwa Kalelo Borehole 1,000,000.00 954,778.33 complete

Nzaui/Ki

lili/Kala

mba

Drilling of Kilumbu borehole 1,000,000.00 950,428.33 Complete

HQ Climate change adaptation and intervention -

Matching grant

934,836.50 934,836.00 complete

Kikumbu

lyu North

Construction of Kwa Ngano Muthami/Kwa

Matha sand dam

2,912,500.00 927,290.00 ongoing

Mtito

Andei

Drilling of Kilumilo Borehole 1,000,000.00 925,250.00 Complete

Kikumbu

lyu North

Drilling of Mbui Nzau / Mutonkwe Primary

Borehole

1,000,000.00 916,920.00 complete

Nguumo Drilling & equipping of Kawelu borehole 1,000,000.00 916,250.00 Complete

Mtito

Andei

Drilling of Ngiini (Kambu) borehole 1,000,000.00 900,250.00 complete

Kiima

Kiu/Kala

nzoni

Nguluni borehole(stalled projects) 933,238.00 893,238.00 complete

66 | P a g e

ivingoni/

nzamban

i

Kyandululu dam 888,008.00 888,008.00 complete

wote/nzi

u

Kilisa borehole(stalled project) 1,000,000.00 861,130.00 Complete

Kilungu Expansion and distribution of kyetuli water

project

4,061,266.27 820,600.00 not started

Nguumo Rehabilitation of Mbui Nzaui Hill 2,000,000.00 770,000.00 complete

kalawa Ukia - Mumbuni Sand Dam 906,169.50 676,560.00 complete

kathonz

weni

Kathonzweni-New Kwa Mbila dam,Desilt

Kwa Luma earth dam

645,870.10 645,870.00 ongoing

Wote/Nz

iu

Wote town water supply and intake

protection

1,603,520.00 624,300.00 Complete

and in use

Kee Rehabilitation of Swaa Water Project 626,800.00 623,800.00 complete

Kilungu Drilling borehole at Kikoko pri. School 614,396.67 614,396.00 complete

Kiima

Kiu

/Kalanzo

ni

Rehabilitation of Silanga Mbuu earthdam 500,000.00 595,900.00 Ongoing

Kiima

Kiu

/Kalanzo

ni

Drilling of Kwa Malului borehole - Kiu 1,500,000.00 532,058.33 Complete

Construction of kiou earthdam 563,994.00 522,460.00 Complete

and in use

Kee Distribution of water and survey of Kikingo

borehore

560,396.67 513,682.00 Complete

and in use

Kisau/Ki

teta

Construction of Mukwimani Earthdam 781,806.67 507,533.60 Complete

and in use

ivingoni/

nzamban

i

Consruction of Kwa Mbindu well 500,000.00 500,000.00 Complete

Kasikeu Drilling of susu borehole 502,396.67 500,000.00 Complete

Kasikeu Drilling of Kathekwani Borehole 523,396.67 482,000.00 Complete

and in use

Ukia Drilling of Kyumu borehole 1,000,000.00 473,970.00 not started

Kalawa Rehabilitation of Ititu bore hole 500,000.00 452,445.00 complete

Mukaa Drilling of Mangani borehole 540,710.00 450,000.00 complete

thange Isauni earth dam 416,246.00 416,246.00 complete

in use

Mbooni Extension of Ndueni - Uvaa Pipeline 1,000,000.00 408,140.00 Ongoing

wote/nzi

u

Rehabilitation of Maia water project 461,864.00 406,064.00 complete

mbooni Mutondo Earth dam 606,160.00 402,380.00 Complete

and in use

Mukaa Drilling of Masekini borehole 465,996.67 400,000.00 complete

Mtito

Andei


Construction of silt traps and tree planting

along all earth dams (Kwa Muindi, Kwa

Kasau, Muliluni, Misuuni and Syusani) and

Kathekani forests & other projects

2,000,000.00 368,750.00 Ongoing

67 | P a g e

Kiima

Kiu/Kala

nzoni

Rehabilitation of Kwa kaangi borehole 345,858.00 345,858.00 complete

kikumbul

yu south

kikumbulyu south-kwinyithya kiwi water 337,201.00 337,201.00 Ongoing

Kee Distribution of Kyandumbi borehole to

Munyuni, Matuni, Kilolo and Mbwiini

4,000,000.00 331,000.00 Ongoing

Waia/Ka

ko

Waia/Kako-Kako-kyaluma water project 388,670.50 294,606.80 ongoing

Makindu Kiboko-Twaandu water project 2,456,700.00 293,930.00 ongoing

Wote/Nz

iu

Water Project Wote town 292,807.75 292,807.00 Stalled

Mbooni Rehabilitation of Wathi Water Project 2,084,790.00 283,271.85 ongoing

Kisau/Ki

teta

Kiteta/Kisau-Rehabilitation of Mukundi

water

277,375.00 277,374.60 complete

Tulimani Construction of Kango Sand Dam along

Syuuni River

403,076.00 260,250.00 complete

Kasikeu Distribution of Kiembeni borehole 1,000,000.00 236,500.00 Complete

and in use

Emali/M

ulala

Emali/Mulala - Drilling & Equiping Matiku

Borehole

227,288.55 227,288.00 complete

Masonga

leni

Kyulu valley borehole distribution 214,148.00 214,148.00 complete

Kitise/Ki

thuki

Kwa Nzenge sand dam 420,220.00 191,930.00 Complete

and in use

Kalawa Construction of Muusini earthdam

(Construction, fencing, water trough,

abstraction point, check dams & latrine)

6,000,000.00 190,362.00 Ongoing

Kalawa Desilting & distribution of Kwa Makuu

Earth dam

1,198,428.00 186,216.80 Complete

and in use

Muvau/K

ikumini

Rehabilitation of Kivila Borehole 2,250,000.00 141,020.00 Complete

Emali/M

ulala

Emali Mulala weir improvement 275,832.00 137,500.00 complete

HQ Exhaust services and forest fire fighting 155,830.00 137,300.00

Nguu/Ma

sumba

Sand Dam at Masamukye on Muoni River 277,600.00 136,000.00 complete

Kiima

Kiu

/Kalanzo

ni

Drilling & distribution of Kasalama borehole 3,500,000.00 136,000.00 ongoing

Kiima

Kiu

/Kalanzo

ni

Drilling & Distribution of Kwa Kimonde

borehole

3,500,000.00 136,000.00 Not

Started

Kithungo

/Kitundu

Kithungo/Kitundu-Rehab of Iimbani

Yamutundu

235,975.80 112,716.66 Complete

and in use

Kasikeu Construction of Landu sand dam 2,741,140.84 100,000.00 Ongoing

Mtito

Andei

Construction of Kwa Musenya -Kwa Kavyu

earthdam

5,250,000.00 100,000.00 Complete

and in use

Kilungu Climate change adaptation initiatives -

Construction of gabions at nthunguni gulley

& others

2,000,000.00 99,670.00

68 | P a g e

Muvau/K

ikumini

Distribution of Kikumini Borehole 3,000,000.00 95,800.00 Complete

and in use

Thange Construction of Kibwezi River Dam – kilui

Dam

1,233,680.00 95,200.00 ongoing

Kathonz

weni

Construction of Kwa Musyoki Earth dam -

Kathonzweni ward

5,500,000.00 82,429.50 Not

Started

waia/kak

o

Construction of Kwa Nzwili sand dam 3,000,000.00 70,500.00 ongoing

ilima Piping and Distribution of Kyambeke

Borehole

728,857.94 57,316.80 complete

KILUNG

U

Rehabilitation and distribution of Ndiani

Water Project

1,562,370.03 57,316.80 complete

Kasikeu Kima borehole-water distribution 3,000,000.00 57,316.80 not started Mbaasya Earth Dam 3,495,000.00 57,316.80 not started

Kasikeu Drilling & Extension of Lumu borehole 4,000,000.00 57,316.80 Ongoing

Masonga

leni

construction of kwa mutombi earth dam 4,037,378.00 57,316.80 not started

Thange Distribution of Ulu 3 borehole water 8,500,000.00 57,316.80 ongoing

mbooni Piping of Kyuu Irrigation Scheme 222,868.00 55,400.00 complete

Muvau/K

ikumini

Kambi Mawe(Dam) Water Distribution &

construction of toilet and office

1,500,000.00 55,400.00 Complete

and in use

Kathonz

weni

Distribution,fencing and water treatment of

Kwa Mbila earth dam

1,331,904.00 50,000.00 ongoing

Kiima

Kiu

/Kalanzo

ni

Rehabilitation of kwa mulela earth dam 2,000,000.00 45,306.00 not started

Kitise/Ki

thuki

Kitise/Kithuki-Kithuki Water project

rehabilitation

2,457,148.00 32,541.00 stalled

waia/kak

o

Distribution of Mithumo Borehole 2,000,000.00 31,616.00 Ongoing

ivingoni/

nzamban

i

Kathiiani Dam 950,700.00 14,260.50 complete

Nzaui/Ki

lili/Kala

mba

Nzau/Kilili/Muindi Bore hole 300,000.00 - complete

mukaa Water pipeline extension from Railway line

to Salama

320,440.00 - Complete

Thange Borehole at Usalama-Kikingini kwa Musau

Kimonyi

370,150.00 - complete

Masonga

leni

Civil works (stalled water projects) -

Operationilisation Kinyambu - Matulani -

Kwa cosmas - Kilungu water

project.Rehabilitation of six water kiosks

.Operationalisation of Kinyambu water

water tank as a reservior for Kinyambu

Market,Supply of 10,000 Litre Tank to

Ndithini market.Fencing Thange spring &

Mbulutini Mbondeni water catchment spring

at Kambu river.

479,600.00 - Complete

and in use

Tulimani Kyamundya Water Project 483,303.00 - complete

69 | P a g e

wote/nzi

u

Rehabilitation and pipping of Kwa Muli

Ngolia borehole (pipping to be done to the

residents of Nthangu and Kiatine villages)

500,000.00 - Complete

and in use

Waia/Ka

ko

Piping from Kalungu to Mitundu 500,000.00 - ongoing

wote/nzi

u

Installation of water pump at St. Mary's sec

school

500,000.00 - not started

Kisau/Ki

teta

Rehabilitation of Kwa Matinga tank 500,000.00 - not started

Kisau/Ki

teta

Rehabilitation of Kinze Earth dam 500,000.00 - not started

Thange Thange - Machinery Borehole 503,000.00 - complete

wote/nzi

u

Rehabilitation of Itumbule Bore Hole 526,731.00 - complete

Nguumo Kikaoni Kandengya water project - piping 538,910.00 - Complete

Nguu/Ma

sumba

Kinguu Water Project 582,172.00 - complete

Nguu/Ma

sumba

Equipping & Piping Kalandaleni borehole to

ilatu mkt


Tulimani Construction of Nganya sand dam 757,062.00 - ongoing

nzaui/kili

li/kalamb

a

Nzau/Kilili/Kalamba-kwa kitengi sand dam 758,000.00 - ongoing

Kithungo

/Kitundu

Civil works (stalled water projects) at

Mwongeani,Water piping;Ngai Dispensary

and water piping ;Katemboni secondary

school


thange Construction of Uani Sand/Drift Dam 966,595.00 - Complete

and in use

Kathonz

weni


Kathonzweni Ikaasu water project, Kiteei

borehole, Sinai - Kasambani

borehole,mwisa,kateiko,kyemwole)

1,000,000.00 - ongoing

Ivingoni/

Nzamban

i

Installation of submersible pumps at Kongo

Primary and Mutomo Primary Schools

1,000,000.00 - not started

Kee Extension of water pipeline from Kilia to

King'ang'a village and Kee Dispensary

1,000,000.00 - not started

Kilungu Drilling and distribution of Kyale

Kamwanyani Borehole

1,000,000.00 - Ongoing

Kisau/Ki

teta

Distribution Kituluni Water Project(

Syunguni)

1,000,000.00 - ongoing

Mavindi

ni

Distribution of water from Uini Borehole to

Kavingoni and Makutano (Kwa Muthita)

shopping Centres

1,000,000.00 - not started

Mbooni Drilling of Matondoni - Kyuu borehole 1,000,000.00 - Not

Started

Nguu/Ma

sumba

Roof catchment of Mithumoni primary and

Ndulu primary

1,000,000.00 - not started

Ukia Rehabilitation of Kilala Earth Dam 1,000,000.00 - not started

Thange Thange-Ituumo Sand dam 1,038,490.00 - complete

waia/kak

o

Kwa Mutuva Sand Dam 1,057,667.40 - complete

70 | P a g e

Nguumo Kikaoni - Kanyama water project 1,173,910.00 - Complete

Waia/Ka

ko

Ithaayoni/Kyanzili Sand Dam 1,187,350.00 - complete

ilima Piping Makutano borehole - to Syandolo

market - Matulani primary - Kwa Kajiwe

market -Kowa Kali to Ndunduni

1,196,560.00 - Ongoing

Kithungo

/ Kitundu

Construction of gabions and terraces to

rehabilitate Kilyavati gulleys

1,275,000.00 - Complete

Kee Kee-Mwea Earth dam 1,315,000.00 - Stalled

thange Piping Kalulini-Kyanginywa-Masalani 1,403,750.00 - complete

Mukaa Construction of Kathyasyu sand dam 1,419,245.90 - ongoing

ivingoni/

nzamban

i

Construction and Piping of Kyengeethe Sand

Dam

1,471,920.00 - Ongoing

Kisau/Ki

teta

Thwake water project 1,500,000.00 - Complete

Rehabilitaion of ALGON water Project 1,500,000.00 - ongoing

nzaui/kili

li/kalamb

a

Drilling of Engavu borehole 1,500,000.00 - not started

Mbooni Rehabilitation of Wathi water project 1,500,000.00 - ongoing

Mtito

Andei

Construction of Kwa Masai earthdam 1,500,000.00 - Ongoing

Tulimani Drilling of Itetani dispensary / Itetani girls

secondary school borehole

1,600,000.00 - Complete

Nzaui/Ki

lili/Kala

mba

Construction of Kalamba dam 1,631,587.77 - ongoing

Ilima Extension of Kwa Mwilu borehole 1,763,500.00 - not started

Nguumo Installation of Pump & distribution of Soto

borehole

1,800,000.00 - not started

Nguumo Drilling of Kwa Kadogo Borehole 1,800,000.00 - Complete

waia/kak

o

Kathulumbi borehole - distribution to

Kathiani market

1,911,750.00 - not started

Kilungu Construction of Kwa Waa Earth dam / Nduu

water project

1,975,933.52 - Complete

and in use

thange Stalled Projects - (Kitandi Borehole,

Mutwanyumu borehole, Katune sand dam,

Uthangathi water tank, Matha borehole)

2,000,000.00 - not started

Rehabilitation of ALGON water Project 2,000,000.00 - not started

Mtito

Andei


(Yikivumbu borehole rehabilitation, Athi

Kamunyuni borehole rehabilitation, Kitengei

borehole rehabilitation

2,000,000.00 - Complete

and in use

Kithungo

/ Kitundu


Kinyongo water spring & others

2,000,000.00 - not started

Makindu Distribution of kwa Luma borehole 2,000,000.00 - not started

Mavindi

ni

Construction of Nguthini Earth dam /

Matulani borehole

2,000,000.00 - not started

Mbooni Climate change adaptation initiatives -

Construction of gabions at Mutuluni,

Kang'ethukani, Ng'ele, Ndolo, Nzeveni,

Syiluni & other projects

2,000,000.00 - Complete

and in use

71 | P a g e

Tulimani Drilling & distribution of Kiatineni borehole 2,000,000.00 - Complete

Ukia Construction of a water weir at Ikangaani 2,000,000.00 - ongoing

Ukia Rehabilitation of Mbaani water project

(phase 2)

2,000,000.00 - not started

Nzaui/Ki

lili/Kala

mba

Piping and distribution of water from Uuini-

Kaiani borehole

2,200,537.00 - Not

Started

Makindu Distribution of Ngomano borehole 2,300,000.00 - not started

Ivingoni/

Nzamban

i

Rehabilitation of Maia Atatu Borehole and

Miaani borehole within Nzayo cluster

2,326,000.21 - Ongoing

Kathonz

weni

Equipping & Distribution of Kwa Ng'ondu

Borehole

2,400,000.00 - Ongoing

Nzaui/Ki

lili/Kala

mba

Nzau/Kilili/ Mathanguni Bore hole 2,408,500.00 - Ongoing

Emali/

Mulala

Construction of Mikuyu sand dam 2,463,584.00 - ongoing

Emali/M

ulala

Construction of Muooni Sand dam across

Ukia - Muthelekana

2,500,000.00 - not started

Kiima

Kiu

/Kalanzo

ni

Distribution of Itumbule (Kwa Kathelu)

borehole

2,500,000.00 - Ongoing

Kithungo

/ Kitundu

Extension of Mwenyeani water project 2,500,000.00 - not started

Makindu Drilling / Distribution of Kisingo borehole 2,500,000.00 - not started

Mukaa Drilling and distribution of Kisimuni

Borehole

2,500,000.00 - Ongoing

Nzaui/Ki

lili/Kala

mba

Construction of Yiangini earth dam 2,500,000.00 - Ongoing

Thange Equipping of Usalama Borehole 2,500,000.00 - Complete

Thange Drilling of Kilungu borehole 2,500,000.00 - Complete

Mbitini Distribution of Mutyambua /Kyumbuni

borehole to mutanyambua market

2,600,000.00 - not started

Ivingoni/

Nzamban

i

Distribution of Kyuasini Borehole 2,724,000.00 - Complete

Ilima Construction and Excavation of Kyanyoo

Earthdam

3,000,000.00 - not started

Kithungo

/Kitundu

Rehabilitation of Nthunguni/Watuma Water

project

3,000,000.00 - ongoing

Mbooni Extension of Kikima Water Project 3,000,000.00 - Not

Started

Nguumo Kilongoni borehole and pipeline extension 3,000,000.00 - Complete

and in use

Ilima Construcion of weir atMiketa water project 3,000,000.00 - not started

Kathonz

weni

Distribution of Kikuu water project 3,000,000.00 - Ongoing

Kee Survey, Drilling & distribution of Kitandi

borehole

3,000,000.00 - ongoing

72 | P a g e

Masonga

leni

Expansion and scooping of Syathi earth dam 3,000,000.00 - not started

Mavindi

ni

Pipeline Extension Kiaoni Borehole 3,000,000.00 - not started

Mukaa Drilling & distribution of Kwakasilia

Borehole

3,500,000.00 - Ongoing

Mukaa Rehabilitation of Mutiluni Borehole 3,500,000.00 - not started

Ivingoni/

Nzamban

i

Distribution of Muthingini and Nzwii

borehole to Mutomo & Miaani areas

3,750,000.00 - ongoing

Ivingoni/

Nzamban

i

Distribution of Katheka Kai borehole

pipeline to Nzayo-Iviani

3,750,000.00 - not started

Ukia Kaumoni Earth dam (treatment

/piping/fencing and supply of water to

schools, dispensaries )

3,900,000.00 - not started

Ukia Nthengo earth dam 3,970,000.00 - Not

Started

Mavindi

ni

Makutano borehole 4,000,000.00 - Stalled

Mtito

Andei

Kambu-Kitengei water project 4,000,000.00 - Complete

Ilima Muthanga Mutune borehole 4,000,000.00 - ongoing

waia/kak

o

Piping and distribution of water from Waia

earthdam

4,000,000.00 - ongoing

Kathonz

weni

Distribution of Kwa Mbila water project 4,000,000.00 - not started

Masonga

leni

Construction of kwa mbandi earth dam 4,000,000.00 - Ongoing

Mavindi

ni

Rehabilitation of Enzio earthdam 4,000,000.00 - not started

Nzaui/Ki

lili/Kala

mba

Rehabilitation of Katulani earth dam 4,000,000.00 - not started

Tulimani Drilling & Distribution of Kwa Ndifatha

borehole

4,000,000.00 - Complete

Ilima Rehabiltation of Kasyukoni /kyelia water

project

4,188,000.00 - not started

Kasikeu Distribution of Kithina borehole 4,200,000.00 - not started

Kikumbu

lyu North

Extension of Kilui water project 4,271,000.00 - Ongoing

ivingoni/

nzamban

i

new kombonyoo bore water distribution with

a tank of 100,000 litre

4,500,000.00 - Complete

Emali/M

ulala

Extension of Water pipeline from Mbilika to

matiku

4,500,000.00 - not started

Kisau/Ki

teta

Rehabilitation of Mukundi water project 4,500,000.00 - not started

Mukaa Drilling of Mwanyani Borehole 4,500,000.00 - Ongoing

Kikumbu

lyu North

construction of Malembwani earthdam 4,700,000.00 - not started

Thange Expansion of Kyaani earth dam 5,000,000.00 - Ongoing

73 | P a g e

Mtito

Andei

Construction of Kwa Kingoo earth dam 5,250,000.00 - Ongoing

waia/kak

o

Extension & rehabilitation Kwa Mutombi

water project

6,000,000.00 - not started

Kilungu Purchase of storage tanks and distribution

ofkyumani water project

6,500,000.00 - not started

Nguu/Ma

sumba

Construction of Kikuu sand dams 6,500,000.00 - not started

All

Wards

Maintenance of Water Supplies including

Piping

6,755,000.00 - ongoing

Tulimani Tapping of Ngwani river and distribution of

water

8,088,000.00 - ongoing

Mavindi

ni

Rehabilitation of Athi water project 10,912,912.25 - not started

Muvau/K

ikumini

Rehabilitation of Ndukuma water project 12,000,000.00 - not started

4.14 DEPARTMENT OF HEALTH

The total expenditure for the FY 2017/18 was Kshs. 2,355,019,773.70, which translated to an

absorption rate of 87% against the budget. The department spent Kshs. 1,962,588,604.43 (95 per

cent absorption rate) on recurrent activities and Kshs. 392,431,169.27 (62per cent absorption

rate) on development activities.



Figure 20; Health Department; Expenditure by Economic Classification


Analysis of the recurrent expenditure of Kshs 1,961,962,953.00 shows that the department

spent Kshs 1,422,629,729.8 on personnel emoluments, which represents 73per cent of the total

salaries60%


23%

Development17%

74 | P a g e

recurrent expenditure and Kshs. 539,333,223.43 on operations, and maintenance expenditure,

which is 27per cent of the total recurrent expenditure for the FY 2017/18.

Table 46; Health Department; Summary of budget and expenditures


Budget

Expenditures As

At 30th June

2018

Absorption


Operations 498,644,149.07 415,218,332.46 83%

Maintenance 145,278,664.20 124,114,890.97 85%

Sub Total 643,922,813.27 539,333,223.43 84%

Personnel 1,423,255,381.00 1,423,255,381.00 100%

Total Recurrent 2,067,178,194.27 1,962,588,604.43 95%



Total 2,697,467,807.66 2,355,019,773.70 87%

Analysis of expenditure by votes shows that Medical Drugs vote had the highest expenditure

of kshs 256,251,883.9 while purchase of office furniture had the least expenditure of kshs

39,000.00

Table 47; Health department; O&M Expenditure per vote line


REVISED

BUDGET

Expenditures as at

30th June 2018

Absorption

Medical Drugs, Dressings and other Non-

Pharmaceutical Medical Items, Laboratory

Materials, Supplies and Small Equipment

(Essential medicines and medical supplies)

302,000,000.00 256,251,883.90 85%

Recurrent Financing of Healthcare 93,223,735.00 93,174,680.00 100%

FIF / AIA - Hospitals / Public Health 53,000,000.00 42,884,938.00 81%

Town and market cleaning 29,500,000.00 29,315,255.00 99%

Electricity 18,522,280.58 18,516,644.03 100%

Family Planning 20,018,795.00 11,489,408.00 57%

County Ambulance Services 10,309,800.00 10,309,800.00 100%


Publishing & printing Services 8,000,000.00 7,984,540.00 100%

Maintenance-Buildings-Non Residential 13,062,474.20 7,732,137.86 59%



Counselling unit 16,071,050.00 4,876,160.00 30%

Community strategy 4,197,300.00 4,197,300.00 100%

Post basic training 3,000,000.00 2,966,790.00 99%

75 | P a g e



2,692,925.00 2,666,635.00 99%

Seminars,training and conferences 2,525,936.00 2,498,536.00 99%


Campaigns

2,181,028.44 2,153,113.00 99%

Insurance Costs - Vehicles 2,000,000.00 2,000,000.00 100%

County supportive supervision,Commodity

Audit & AWP

2,000,000.00 1,997,170.00 100%

General office Supplies-stationery 1,981,780.00 1,911,960.00 96%

Medical Outreach campaign 1,885,500.00 1,885,500.00 100%

Travel Costs 1,815,650.00 1,786,900.00 98%


Laboratory Materials, Supplies and Small

Equipment and laboratories expansion

3,500,000.00 1,500,000.00 43%

Travel Costs 1,500,000.00 1,430,369.00 95%

Medical Bills 1,200,000.00 1,039,300.00 87%

Rent & Rates - KMTC - Wote 925,000.00 925,000.00 100%

Initiation of programme to support PLHIV 5,000,000.00 861,400.00 17%

Internet Connections 645,780.00 445,780.00 69%

Contracted professional Services- 440,400.00 440,400.00 100%

Maintenance of Plant, Machinery and

Equipment

364,850.00 364,850.00 100%

Telephone, Telex, Fascimile and Mobile

Phone Services/Bills

432,981.05 344,033.53 79%

Contracted Guards & Cleaning services 312,000.00 312,000.00 100%

Specialised Materials/Implants 1,000,000.00 181,614.00 18%



Membership fees 56,000.00 56,000.00 100%




Purchase of Bedding and Linen 3,500,000.00 - 0%

Utility Vehicles for

Supervision{County,Subcounty}

9,517,386.00 - 0%


The department spent Kshs 392,431,169.27 (62 per cent absorption rate against the budget) on

development activities. This amounted to 17% of the total expenditures for the department. The

department did not receive conditional allocations amounting to Kshs 95,744,681.00 meant for

leasing medical equipment.

76 | P a g e

Table 48; Health Department; Development budget, expenditures and project status

Ward Expenditure Item FY 2017/18

Revised Budget

Expenditures

As At 30th

June 2018

Status Code

All Wards Universal Health Care Programme 151,165,533.05 151,115,003.00 Complete

Hq Purchase Of Medical Equipment 46,008,172.78 30,041,340.00 Ongoing

All Wards County Supportive Supervision - Danida 28,305,882.00 27,404,451.54 Ongoing

Makindu Completion Of Makindu Trauma Centre 27,787,818.00 25,900,762.00 Ongoing

All Wards Conditional Allocations For Compensation

For User Fees Forgone

19,435,760.00 19,435,760.00

Hq Maternity At Makueni Hospital ,

Kitchen,Laundry And Civil Works

15,919,998.00 15,919,998.20 Ongoing

All Wards Construction Of Family Planning - Youth

Friendly Centre & Offices

15,000,000.00 10,896,196.00 Ongoing

All Wards World Bank Funding - Rural Health

Facilities

71,695,469.00 10,053,201.00 Ongoing

All Wards Conditional Allocations For Free Maternal

Health Care Allocation

10,884,404.56 9,944,404.56

Makindu Electricity Upgrade - Mcrh And Makindu

Sch

20,610,917.00 6,610,917.00 Ongoing

Mtitu

Andei

Upgrading Kambu Health Centre 6,490,567.00 6,490,567.80 Complete

All Wards Purchase Of Ambulances/Utility Vehicles 6,000,000.00 6,000,000.00 Complete In

Use

All Wards Consruction Of Non-Residential Premises-

(Theatres & Dispensaries.)

5,588,960.16 5,280,027.00 Complete In

Use

Kasikeu Construction Of Post Surgical Ward At

Sultan Sub County Hospital

4,543,590.00 4,543,590.00 Ongoing

Hq Completion Of Maternity At Makueni

Hospital

8,347,405.15 4,347,405.00 Complete

Nguu/Mas

umba

Upgrading And Construction Of Matutu

Maternity Wing

4,500,000.00 4,240,627.00 Ongoing

Hq Construction Of Public Toilets 8,350,123.80 3,560,974.87 Complete In

Use

Ukia Upgrading Of Ukia Dispensary

Laboratory,Fencing,Materninity Wing And

Provision Of Generator

5,500,000.00 3,514,170.00 Ongoing

Kisau/Kit

eta

Upgrading & Equiping Kisau Subcounty

Hospital

3,511,540.00 3,511,540.00 Complete

Thange Construction Of Mangelete Dispensary 3,141,745.00 3,141,745.00 Complete In

Use

All Wards Upgrading/ Electrification Of Health

Facilities

4,439,651.00 2,602,843.00 Complete In

Use

Wote/Nzi

u

Kathuma Dispensary 2,638,646.00 2,568,769.15 Complete In

Use

Tulimani Upgrading Of Tulimani Dispensary 4,852,952.00 2,478,925.00 Ongoing

Kithungo

Kitundu

Construction Of A Dispensary At Kinyasye 2,358,742.00 2,358,742.00 Complete

Muvau/Ki

kumini

Staffing,Equiping And Upgrading Of

Mumbuni Dispensary To A Healthy Center

1,999,470.00 1,959,470.00

77 | P a g e

Wote/Nzi

u

Upgrading Nziu Health Centre 1,954,305.20 1,954,305.20 Complete In

Use

Ivingoni

Nzambani

Upgrading Of Ngomano Dispensary 3,789,615.00 1,919,974.00 Ongoing

Thange Upgrading Of Kyaani Dispensary 1,963,110.00 1,913,110.00 Complete In

Use

Tulimani Construction Of Uvaani Dispensary 2,033,910.00 1,853,910.00 Complete In

Use

All Wards Construction & Upgrading Of Health

Facilities

1,695,325.20 1,625,325.20 Complete In

Use

Kasikeu Construction Of Kitivo Dispensary 1,513,594.00 1,513,594.00 Complete

Kiima

Kiu/Kalan

zoni

Construction Of Kalanzoni Dispensary. 1,416,330.00 1,416,330.00 Complete

Nunguni Upgrading Of Kavatanzou Dispensary To

Heath Center

1,458,867.00 1,408,867.00 Complete

Mbitini Construction Of Ikalaasa Dispensary 1,382,130.00 1,382,130.00 Complete In

Use

Kathonzw

eni

Construction Of Kathamboni Dispensary 1,285,130.00 1,285,130.00 Complete In

Use

Mbitini Upgrading Of Kaliini Health Centre 1,147,085.00 1,117,085.00 Complete

Makindu Upgrading Of Kmtc Makindu/Makueni

Campuses

1,036,804.60 1,036,804.60 Complete In

Use

Nzaui/Kili

li/Kalamb

a

Construction Of Kwa Kaluli Dispensary 1,073,292.00 933,292.00 Complete In

Use

Kalawa Upgrading Of Mbavani Dispensary 857,490.00 857,490.00 Complete

Kathonzw

eni

Constrution Of Mandoi Dispensary 820,060.00 820,060.00 Complete In

Use

Makindu Kalii Dispensary Staff Quarters 773,840.00 773,840.00 Complete

Kasikeu Upgrading Of Masokani Dispensary 676,477.00 676,447.00 Complete

Kithungo

Kitundu

1. Kitundu Staff Quarters, 643,347.60 643,347.60 Complete In

Use

Ukia Upgrading Of Mukuyuni Health Centre 635,885.60 635,885.60 Complete In

Use

Nunguni Construction Dispensary At Kauti 630,875.00 630,875.00 Complete In

Use

Kee Construction Of Kivani Dispensary

(Kalimani Location)

625,695.00 625,695.00 Complete In

Use

Kiima

Kiu/Kalan

zoni

Construction Of Malili Dispensary 620,140.00 480,140.00 Complete In

Use

Waia/Kak

o

Construction Of Mituvu Dispensary 473,400.00 473,400.00 Complete In

Use

Makindu Equiping Of Mungyani Dispensary 433,270.00 433,270.00 Complete In

Use

Nguu/Mas

umba

Upgrading Kikumini Health Centre 273,980.00 273,980.00 Complete In

Use

Mbooni Construction Of Staff Quarters At Katilini

Dispensary

408,700.00 255,600.00 Complete

Kathonzw

eni

Upgrading Of Kwa Kavisi Dispensary 254,700.00 254,700.00 Complete In

Use

78 | P a g e

Nzaui/Kili

li/Kalamb

a

Upgrading Mwanyani Dispensary 249,800.00 249,800.00 Complete In

Use

Makindu Construction Of A Dispensary In Usungu 247,208.00 247,208.00 Complete In

Use

Kee Construction Of Mangala Dispensary 232,958.00 232,958.00 Complete In

Use

Ukia Construction And Equiping Of Syathani

Dispensary

222,987.20 222,987.20 Complete In

Use

Nzaui/Kili

li/Kalamb

a

Construction Of Ng'oi/Kathaatu Dispensary. 312,183.00 201,849.75 Complete In

Use

Kisau/Kit

eta

Construction Of Kaseveni Dispensary 131,550.00 131,550.00 Complete In

Use

Mukaa Construction Of Enzai Dispensary 138,800.00 28,800.00 Complete In

Use

Masongal

eni

Phase 2 Of Kyumani Dispensary 59,200.00 - Complete In

Use

Nzaui/Kili

li/Kalamb

a

Upgrading Kilili Dispensary To A Health

Center

150,000.00 - Complete

Hq Reverse Osmosis Filtration Plant 234,695.00 - Complete In

Use

Kisau/Kit

eta

Operationalization And Equiping Of West

Ngosini Dispensary

288,822.00 - Complete In

Use

Ilima Upgrading Of Kyambeke Dispensary 966,760.00 - Complete

Kee Construction Of Kasunguni Dispensary 977,584.00 - Complete In

Use

Kee Upgrading Kithuni Dispensary 1,926,666.00 - Not Started

Kikumbul

yu South

Upgrading Of Kathyaka Dispensary 2,000,000.00 -

Kikumbul

yu South

Construction Of Public Toilets -

Katilamuni, Ithumula,Ngaikini &

Kingutheni Markets

2,000,000.00 - Ongoing

All Wards Purchase Of Vaccines, Sera And Vaccine

Fridges

7,480,000.00 - Ongoing

All Wards Disaster Response Programmes 7,971,014.49 - Ongoing

All Wards Conditional Allocation For Leasing Of

Medical Equipment

95,744,681.00 - Complete In

Use

4.15 DEPARTMENT OF DEVOLUTION


absorption rate of 86per cent against the budget. The department spent Kshs 259,502,775.36

(86per cent absorption rate) on recurrent activities and Kshs 2,800,870.00 (72 per cent




79 | P a g e

Figure 21; Devolution department; Expenditure by Economic Classification



Kshs 132,250,326.96 on personnel emoluments, which represents 51per cent of the total

recurrent expenditure and Kshs. 127,252,448.40 on operations, and maintenance expenditure

which is 49 per cent of the total recurrent expenditure for the FY 2017/18.

Table 49; Devolution department; Summary of department’s budget and expenditures


Budget

Expenditures as at

30th June 2018

Absorption


Operations 115,454,520.00 111,141,155.00 96%

Maintenance 55,092,463.77 16,111,293.40 29%

Sub Total 170,546,983.77 127,252,448.40 75%

Personnel 132,250,326.96 132,250,326.96 100%

TOTAL RECURRENT 302,797,310.73 259,502,775.36 86%



TOTAL BUDGET 306,671,310.73 262,303,645.36 86%

Analysis of expenditure by votes shows that Sub-county and ward office expense vote had the

highest expenditure of kshs.19, 916,210.00 while Subscription to Newspapers, Magazines and

Periodicals had the least expenditure of kshs.10,000.00.

salaries50%


49%

Development1%

80 | P a g e

Table 50; Devolution department; O&M Expenditure per vote line


Revised Budget

Expenditures as at

30th June 2018

Absorption

Sub-county & ward office expense 20,000,000.00 19,916,210.00 100%

Internship, Mentoring & Volunteer Programme 14,200,000.00 14,102,806.00 99%

Operationalisation of Village administration &

Council

11,894,120.00 11,874,593.00 100%

Support to County community radio 10,398,000.00 10,392,656.00 100%

Civic Education 9,700,000.00 9,690,680.00 100%

Public participation 9,700,000.00 9,600,050.00 99%



Purchase of Motor Vehicle - 4,701,648.00 4,701,648.00 100%

Enforcement 4,701,648.00 4,701,648.00 100%


Security Operations 4,700,000.00 3,927,700.00 84%

Maintenance expenses motor vehicles 4,740,000.00 3,884,956.40 82%

Sub County and Ward offices rent 3,460,000.00 2,988,400.00 86%


County Communications 2,758,000.00 2,564,070.00 93%



2,000,000.00 1,930,240.00 97%

Telephone, Telex, Fascimile and Mobile

Phone Services

2,016,000.00 1,902,473.00 94%

Insurance Costs 2,073,000.00 1,725,636.00 83%

Renovation of sub county offices 1,757,904.00 1,667,223.00 95%

Renovation of sub county offices 1,500,000.00 1,358,781.00 91%

Supplies and accessories for Computers 1,235,000.00 1,231,570.00 100%

Special program 1,700,000.00 1,169,600.00 69%

Travel Costs 1,000,000.00 961,052.00 96%

General office Supplies-stationery 840,000.00 771,100.00 92%



Maintenance of computers 486,000.00 474,900.00 98%

Travel Costs 191,920.00 191,920.00 100%

Electricity 200,000.00 134,165.00 67%

Legal fees 500,000.00 124,998.00 25%

Daily Subsistence Allowance 79,712.00 79,712.00 100%



Periodicals

150,000.00 10,000.00 7%

Sanitary and Cleaning Materials 100,000.00 - 0%

Maintenance of Office Furniture 96,000.00 - 0%

Disaster response programmes 35,072,463.77 - 0%

81 | P a g e

Establishment of Disaster Response Centre 2,000,000.00 - 0%

Purchase of HQ office Furniture 800,000.00 - 0%


The department spent Kshs 2,800,870.00 (72per cent absorption rate against the budget) on

development activities. This amounted to 1% of the total expenditures for the department

Table 51; Devolution department; Development budget, expenditures and project status


Revised Budget

Expenditures as at

30th June 2018

Status code

Construction of Recording studio 3,874,000.00 2,800,870.00 Ongoing

TOTAL 3,874,000.00 2,800,870.00

.

4.16 COUNTY ASSEMBLY


absorption rate of 95per cent against the budget. The department spent Kshs 617,035,506.45 (99

per cent absorption rate) on recurrent activities and Kshs 42,220,898.00 (58per cent absorption

rate) on development activities. The department spent 7per cent of the total expenditures on

development, 47per cent on Personnel emoluments and 46per cent on Operation and

maintenance.

Figure 22; County Assembly; Expenditure by Economic Classification

Salaries47%

Operation & Maintenance

46%

Development7%

82 | P a g e


Analysis of the recurrent expenditure of Kshs 617,035,506.45 Million shows that the department

spent Kshs 311,772,490.81 million on personnel emoluments, which represents 51 per cent of

the total recurrent expenditure and Kshs. 305,263,015.64 million on operations, and

maintenance expenditure, which is 49 per cent of the total recurrent expenditure for the FY

2017/18.

Table 52; County Assembly; Summary of budget and expenditures

Economic classification

FY 2017/18 Revised

Budget

Expenditures as

at 30th June

Absorption

rate

Personnel emoluments 313,814,261.81 311,772,490.81 99per cent

Operation and Maintenance 309,283,016.19 305,263,015.64 99per cent

Recurrent 623,097,278.00 617,035,506.45 99per cent

Development 73,311,469.80 42,220,898.00 58per cent

Total Budget 696,408,747.80 659,256,404.45 95per cent



budget) on development activities. This amounted to 100per cent absorption rate against the

development requisition for the County Assembly.

83 | P a g e

5.0 CHALLENGES, LESSONS LEARNT AND WAY FORWARD

5.1 CHALLENGES

The following were challenges experienced during the implementation of FY 2017/18 Budget

i) Human Resource Management

Human resource inadequacies inrelation to skills and expertise affected the implementation of

the budget. This affected delays in preparation of Bill of quantities and thus affected the process

of procurement.

ii) Acquisition of land for projects

Various sectors experienced challenges on acquiring land for the government projects. There

was unavailability as well as expensive valuation of land. This led to delays in delivering on

some projects especially on dumpsites and earth dams

iii) Political influences

FY 2017/18 was an election year with many political activities. This led to the delays in

disbursement of funds from the exchequer. Much of the funds allocated to the County were

released on late June 2018 thus hindering project payments.

5.2 LESSONS LEARNT AND RECOMMENDATIONS

The following are lessons learnt to be replicated in future planning and implementations:

i) There is need to ensure proper project concept notes are prepared before any project is

funded in the budget. The concept notes will be the basis to which departments will seek

for funding and will address aspects of viability, sustainability, costs and realignmet

towards the strategic interventions of the County Government.

ii) Good governance forms a basis for sustainable development.

iii) Citizen engagement through dialogue platforms for joint planning, monitoring and

evaluation is critical for ownership of projects and promotion of accountability and delivery

of results.

iv) There is need to engage the National Treasury to ensure timely release of funds to counties

as per projected cash flows.

v) There is need to strengthen linkage between planning and budgeting to ensure realisation

of the strategic interventions as per Vision 2025.

vi) Resource mobilisation is critical to ensure delivery of the envisaged socio economic

transformation. There is need for collaborative efforts of all county government entitites to

enhance our resource mobilisation.

vii) Participatory approach: Active engagement of all stakeholders with wide consultations

should take place among various stakeholders to mitigate against conflicts. They should be

engaged in the planning, implementation and monitoring of projects. Community

sensitization and engagement is paramount in ensuring ownership of projects hence prevent

the delays in projects implementation. This includes involvement of communities in the

design and execution of projects to promote ownership and reduce resistance. Additionally,

the capacity of the communities should be strengthened to enable them develop action plans

and execute development projects by themselves.

viii) Human Resource: Departments should capacity build their human capital so as to

increase their efficiency and productivity.

ix) Proper Planning and Budgeting: Strategic plans, procurement plans and work plans went

a long way in achieving Departmental targets as they provided a roadmap for the sectors.

There is need for harmonization of work plans across the various partners working within

a sector to avoid duplication of efforts.

84 | P a g e

x) Land acquisition: This should start much earlier than the projected date of commencement.

There is need to develop an efficient system for land acquisition and ownership.

xi) Partnerships and collaborations: There is need for enhanced cooperation with the national

government through networking and frequent consultations.

xii) Legislation of policies: Closer collaboration between the Executive and County Assembly

in the approval of policies and enactment of legislations. This will require sensitization of

the county assembly Committee members on policies and legislations.