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County government of Baringo’s approved budget for FY 2021/2022 was Ksh. 9.6 billion being made up of Ksh. 4.21 billion and Ksh. 5.4 billion allocation for development and recurrent programmes respectively.


County government of Baringo expected to receive Kshs.6.52 billion (67.8 per cent) as the equitable share of revenue raised nationally, generate Kshs.288.55 million (3 per cent) from its sources of revenue, and use a cash balance of Kshs.2.14 billion (22.3 per cent) from FY 2020/21. The County also expected to receive Kshs.667.34 million (6.9 per cent) as conditional grants.


The conditional grants comprised Kshs.300 million for Kenya Climate Smart Agriculture Project (KCSAP), Kshs.142.16 million for Transforming Health systems for Universal care Project (WB), Kshs.75.82 million for Kenya Devolution Support Project (KDSP) Level 2 Grant, Kshs.48.30 million for Kenya Devolution Support Project (KDSP) Level 1 Grant, Kshs.36.74 million for Instruments for Devolution Advise and Support (IDEAS), Kshs.27.91 million for Emergency Locusts Project, Kshs.25.12 million for Agricultural Sector Development Support Programme (ASDSP) II, and Kshs.11.29 million for DANIDA Primary Health Care.


Revenue Performance

In FY 2021/22, the County government of Baringo received Kshs. 5.86 billion as the equitable share of the revenue raised nationally, Kshs. 354.40 million as conditional grants, had a cash balance of Kshs. 2.14 billion from FY 2020/21, and raised Kshs. 264.90 million as own-source revenue. The total funds available for budget implementation during the period amounted to Kshs. 8.62 billion.


In FY 2021/22, the County government of Baringo generated a total of Kshs. 264.90 million as own-source revenue. This amount represented an increase of 29.1 per cent compared to Kshs. 205.20 million realised in FY 2020/21 and was 91.8 per cent of the annual target.


The County has implemented an automated OSR collection system called ZIZI Pay by River Bank Solutions Limited & KCB Bank Limited Consortium. The increase was primarily attributed to an enhanced collection in hospital fees and charges, Single Business Permits (SBP) and Market fees & Dues.



The County government of Baringo spent Kshs.6.99 billion on development and recurrent programmes during the reporting period. This expenditure represented 100 per cent of the total funds released by the COB and comprised of Kshs.1.85 billion and Kshs.5.15 billion on development and recurrent programmes, respectively. Expenditure on development programmes represented an absorption rate of 43.9 per cent, while recurrent expenditure represented 95.1 per cent of the annual recurrent expenditure budget.


Pending Bills

The outstanding pending bills as of 30th June 2022 amounted to Kshs.236.93 million and comprised Kshs.189.88 million for the County government of Baringo Executive and Kshs.47.05 million for the County Assembly.


The outstanding pending bills as of 30th June 2022 do not include the bills classified as eligible by the Office of the Auditor General. The Auditor General reported that eligible pending bills as of 30th June 2020 were Kshs.395.49 million, out of which the County has settled bills amounting to Kshs.162.11 million, leaving a balance of Kshs.233.38 million as of 30th June 2022, an amount owed to the Ministry of Health.


Personnel Emoluments amounting to Kshs.3.33 billion were processed through the Integrated Personnel and Payroll Database (IPPD) system, while Kshs.115.31 million was processed through a manual payroll. The manual payrolls accounted for 3.3 per cent of the total P.E costs, against which the County cited a lack of Personal Numbers as the reason for failing to process all salaries in the IPPD system. Based on Government policy that salaries should be fully processed through the IPPD system, the County is advised to fast-track the acquisition of personal numbers for their staff. The wage bill of Kshs.3.45 billion includes Kshs.1.79 billion attributable to the health sector, which translates to 52 per cent of the total wage bill in the reporting period.

County government of Baringo ESTABLISHED FUNDS

The County allocated Ksh.105.25 million to county[1]established funds in FY 2021/22, constituting 1.1 per cent of the County’s overall budget for the year. Table 3.4 summarises each established Fund’s budget allocation and performance during the reporting period.


List of County government of Baringo Funds

  • Executive Car Loan and Housing Mortgage Scheme 7.6 m
  • Bursary and Scholarships – 42 m
  • Emergency Fund – Ksh. 27.9 m
  • Small & Medium Enterprises Fund – Ksh. 2 m
  • Cooperative Development – Ksh. 3.5 m
  • Wildlife Conservation Fund – Ksh. 6.2 m
  • County Assembly Members Car & Mortgage – 16 m


The largest amount from Operations and Maintenance was spent on Local travel Ksh. 358.21 million. In the County government of Baringo, the Universal Health Coverage expenditure was Ksh. 76.71 m.


Baringo County Assembly spent Ksh. 25 m on committee sitting allowances for the 45 MCAs and Speaker against the annual allocation of Ksh. 58 m.


A total of Ksh. 39 m was spent by the County government of Baringo on foreign travel by both the executive (9.53m) and the Assembly (29.99 m).


County government of Baringo Development Expenditure


County government of Baringo spent Ksh. 1.85 billion on development projects. The previous year the county spent Ksh. 887.5 million.


County government of Baringo spent Ksh. 73 million to purchase construction equipment such as grader, dozer, excavator, 2 tipper lorries and a service van. According to the OCoB, the equipment were delivered and commissioned.


During the year, County government of Baringo completed the construction of Maoi Slaughter House in Mogotio Sub-County at a cost of Ksh. 51 m.


Observations made by the Office of Controller of Budget on County government of Baringo

  • Low absorption of development funds as indicated by the expenditure of Kshs.1.85 billion in FY 2021/22 from the annual development budget allocation of Kshs.4.21 billion. The development expenditure represented 43.9 per cent of the annual development budget.
  • A high wage bill, which accounted for 40 per cent of the annual realised revenue of Kshs.8.62 billion in FY 2021/22, thus constraining funding to other programmes.
  • Weak budgeting practice as shown in Table 3.7 where the County incurred expenditure over approved budgetary allocations.
  • Failure by Fund Administrators to submit quarterly financial and non-financial reports to the COB, which is against the requirement of Section 168 of the PFM Act, 2012. The reports for the Small & Medium Enterprise Fund, Co-operative Development Fund, County Executive Car Loan & House Mortgage Scheme, and Community Wildlife Conservation Fund were not submitted to the Controller of Budget
  • Use of manual payroll. Personnel emoluments amounting to Kshs.115.31 million were processed through the manual payroll and accounted for 3.3 per cent of the total payroll cost. The manual payroll is prone to abuse and may lead to loss of public funds where there is a lack of proper internal controls.
  • Unimplemented programmes and subprogrammes as reflected from the low or no absorption (Monitoring and Evaluation items with 0.0%)
  • Late submission of financial reports by the County Treasury to the Controller of Budget, which affected the


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