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INTRODUCTION
The Budget Implementation Report is prepared in accordance with Section 166 of the Public
Finance Management Act, 2012 that requires the counties to report on the implementation
progress of their budgets. The third quarter of Budget Implementation Report (BIR) covers the period January to March of the financial year 2022/2023. This report presents revenue and expenditure performance of the county. It highlights performance of revenues, transfers received from the National Government and actual expenditures. It further stipulates key issues that affect budget implementation during the financial year and makes appropriate recommendations made on how the issues can be addressed to enhance efficiency and effectiveness in budget execution.
FISCAL PERFORMANCE
The County had a budget of Kshs 7.1 Billion which consisted of Kshs 4.9 Billion (69%) for
recurrent expenditure and Kshs 2.2 Billion (31%) for development expenditure. This projected revenue consists of KShs 389 Million from Own Sources and KShs 6.7 Billion
from other sources, including equitable share from the National government and conditional
grants from various development partners. A graphical presentation of the revenue budget is shown below:
Figure 1 Taita Taveta County revenue sources in FY 2022/2023 Equitable share from the national government continues to form the largest part of our revenue budget, accounting for 68% of the budget. Our own generated revenues formed 5% of our budget