This article summarizes how Kisumu County implemented her budget for the first nine months of 2018/2019:
- During the FY 2018/2019, Kisumu County had an annual supplementary budget of Ksh. 11.5 billion;
- Kisumu County was planning to raise Ksh. 1.38 billion from Own Sources of Revenue;
- During the 1st 9 months of the year under focus, Kisumu County received Ksh. 4.73 billion as equitable share of revenue resources raised at the national level;
- Another Ksh. 1.50 billion was received in form of conditional grants;
- A total of Ksh. 553 million was raised from own sources of revenue;
- Cash balance brought forward from FY 2017/2018 was Ksh. 1.44 billion;
- Hence, a total of Ksh. 8.23 billion was available for spending by Kisumu County during the first 9 months of the year 2018/2019;
- A total of Ksh. 5.57 billion was spent on both development and recurrent activities which was approximately 84% of the total amount available for expenditure;
- Ksh. 1.1 billion was spent on development activities while Ksh. 4.46 billion was spent on recurrent activities during the period under review;
- 24.5% was the recorded absorption rate for Kisumu County development expenditure;
Where did recurrent expenditure go?
- 73% or Ksh. 3.25 billion was spent on payment of salaries, wages, allowances and benefits.
- Domestic travel consumed a total of Ksh. 389 million; Education and scholarships (Ksh. 161 million); Foreign Travel (Ksh. 62 million);
What about development expenditure?
- out of 1.1 billion spent on development activities, Ksh. 804 or 72% of the funds were spent under the Finance Department;
- The audit report does not provide a list of development projects completed on ongoing during the first 9 months of FY 2018/2019; – so unfortunate!!!