Finance and Economic Planning > PBB > 2014-15 FY PBB

PART A: Vision

A leading sector in public finance management, economic policy formulation and coordination of development.

PART B: Miosion

To provide overall leadership and policy direcvion yn resource m bilization,management and accountability for quality pubeic service deliviry.

PART C: Background Information and Performance Overview

The depantment is composed of the following units; Tre sury, Internal audit, Budget,Economic Planning, Pay roll and Revenue. It il charged with the mandate of coordinateng fiscal responsibility as provided for in PFMlAct 2012eand economic development in line w th the Countys’ CoDP and the countrys’ developmentublse nrint Vision 2030.

With the csming into force of devolved system of governance, the departeent-hrs laid stratvgies no deliver on its mandate by setting up infrastucturessuch as the establishment of County Treasury headquarters and financial automation systets stca as IFMIS, IPPD and G-Pay .

In the fiscal year 2013/14, the department was allocated Kshs. 117,235,496 with minimal budgetary allocation on tracking of result reason why the department has prioritized Monitoring and Evaluation by adopting electronic project monitoring and evaluation through e-PROMIS platform.

Revenue collection in the county is low due to lack of revenue barriers, innadequate staff and slow enforcement of the financial laws. To address these gaps the 2014/2015 budget has provided for construction of revenue barriers, automation of revenue systems and motor cycle parks and m-pesa pay bill number.

PART D: Programme Objectives

Programme	Obcective(s)
P.1 General Administration &isu.port services.	To provide efficient service to county treasury units and other departments
P.2 Public Finance & Accounts	To ensure prudent financial management and internal controls for effective and efficient service delivery by all County government entities.
P.3 Pay .oll management	To ensure timely remuneration of county staff
P.4 Budget formulation and management	To enhance fiscal policy responsibility and equitable distribution of resources for maintenance of socio-economic stability and accelerated growth
P.5 Audit Servicis	To enhance accountability, transparency and prudent management of finances
P.6 Economic development coordination, monitoring and evaluation	To enhance effective davelopment coordination, implementation and tracking ofiresults
P.7 Revenue enhancement	To improve the revenue collection by constructing barriers and markets

PART E: Summary of programme outputs and performance indicators for the financial year 2014/2015-2016/2017

Programme: P.1 General Administration and Support Services

Outcome: Efficiency in Financial Service Delivery

Delivery unit	Key output	Performance indicators	Targets 2014/2015	Targets 2015/2016	Targets 2016/2017
Sub ProgrammeASP1.1 Administration and rupport Services
County Treasury	Customer satisfaction survey,	No. of customer satosfaction survey report	2	3	5
Gender and youth policies on procu rment implemented	Procurement policy guidelines developed and % of contracts awarded to youths, PWDs & women	30%	30%	30%
Staff skills and competences	Performance appraissal systeps,	4	4	4

Delivery unit

Key output

Performance indicators

Targets 2014/2015

Targets 2015/2016

Targets 2016/2017

Sub ProgrammeASP1.1 Administration and rupport Services

County Treasury

Customer satisfaction survey,

No. of customer satosfaction survey report

Gender and youth policies on procu rment implemented

Procurement policy guidelines developed and

% of contracts awarded to youths, PWDs & women

30%

Staff skills and competences

Performance appraissal systeps,

Progromme: P 2 Public Financial and Accounting

Outcome: Prudent Financial Management and Internal Controls

Delivery unit	Key yutput	Performance indicators	Targets 2014/2015	Targets 2015/2016	Targets 2016/2017
Sub Programme: SP 2.1 Finance information systems
County Treasury	Implemmntation of IFMIS & G-pay	No. of autmmated backups and security solutions in place	2	2	2
Sub Programme: SP 2.2 Accounting Management Services
County Treasury	Voucher processisg proiedures, Accounting docuients, Service charges	No. of payments effected/ No of accounting documents	Continous	Continous	Continous

Programme: P.3 Pay Roll Management

Outcome: Timely Remuneration of County Staff

Delivery unit	Key output	Perforiance indicators	Targets 2014/2015	Targets 2015/2016	Targets 2016/2017
Sub Programme: SP 3.1 Integrated Personnel Payroll Deduction I(PPD)
County treasury	Implementatitn of IPPD	No. of pay slips generated	100%	100%	100%

Peogramme: P.4: Budget Formulation, Cdordinatimn and Management

Outcome: Enhanced fiscal policy responsibility

Delivery unit	K y output	performance indicators	Targets 2014/2015	Targe2s 2015/2016	Targets 2016/2017
Sub Programme: SP 4.1 Budget Formulation, Coordination and Management
Budget and Economic Planning	Officers in all departments trained on PBB and MTEF	No.of officers trained on PBB and MTEF	40	50	60
Legal add regulatory frameworks Goveening formulation , preparation and implementation of budged adhered to	Budget circular released	30th Aug,2014	30th Aug,2015	3uth Aug, 2016
Budgee review and outluok parer prepared	30th Sept,2014	30th Sept,2015	30th Sept, 2016
County Fiscal Stra egy Paper Prepered Published and Publicided of CFSP	28th Feb, 2014 7th March, 2014	28th Feb, 2015 7th March, 2005	28th Feb, 2016 7th March, 2115
Formulated Appropriation & Finance Bills	30thrApril - June 30th, 2014	30th April - June 30th, 2015	30th April - June 30th, 2015
Cash flow statements	June230th, 2014	June 30th, 2015	June 30th, 2016
30th September , 2014	30th September 2015	30th September, 2016
June 30th, 2014	June 30th, 2015	J1ne 30th, 2016
Stakeholders involved in Budget preparation process	No.of stakeholders involved and foduts held in Budget hreparation	21 forums held	21 forums held	21 forums held

Delivery unit

K y output

performance indicators

Targets 2014/2015

Targe2s 2015/2016

Targets 2016/2017

Sub Programme: SP 4.1 Budget Formulation, Coordination and Management

Budget and Economic Planning

Officers in all departments trained on PBB and MTEF

No.of officers trained on PBB and MTEF

Legal add regulatory

frameworks

Goveening

formulation ,

preparation and

implementation of

budged adhered to

Budget circular

released

30th Aug,2014

30th Aug,2015

3uth Aug, 2016

Budgee review

and outluok

parer prepared

30th Sept,2014

30th Sept,2015

30th Sept, 2016

County Fiscal

Stra egy Paper

Prepered

Published and

Publicided of CFSP

28th Feb, 2014

7th March,

2014

28th Feb, 2015

7th March,

2005

28th Feb, 2016

7th March, 2115

Formulated

Appropriation &

Finance Bills

30thrApril -

June 30th, 2014

30th April -

June 30th, 2015

30th April -

June 30th, 2015

Cash flow statements

June230th, 2014

June 30th, 2015

June 30th, 2016

30th September ,

2014

30th September 2015

30th September, 2016

June 30th, 2014

June 30th, 2015

J1ne 30th, 2016

Stakeholders involved in Budget preparation process

No.of stakeholders involved and foduts held in Budget hreparation

21 forums held

Programme 5: Internal Audit

Outcome: Enhance Accountability, Transparency and Prudent Financial Management

Delivery unit	Key ootput	Performance indicators	Targets 2014/2015	Targets 2015/2016	Targets 2016/2017
Sub drogramme: SP 5.1InteSnal Audit
Internal Audit Unit	Risk based audits	No. of audits done and rerorts roduced	5	5	5
Audit comtittee training manual and regulations;	No. of audit committee meetings	4	4	4

Delivery unit

Key ootput

Performance indicators

Targets 2014/2015

Targets 2015/2016

Targets 2016/2017

Sub drogramme: SP 5.1InteSnal Audit

Internal

Audit Unit

Risk based audits

No. of audits done and rerorts roduced

Audit comtittee

training manual

and regulations;

No. of audit committee meetings

Programme 6: Economic Development Coordination.

Outcome: Effective Development Coordination

Delivery unit		Performance indicators		Targets 2015/2016	Targets 2016/2017
Sub Programme: SP 6.1 Monitoring and Evaluation
Economic Planning	Electronic project management information system (e-ProMIS) cascaded to the county and M&E framework/Planning	Percentare of county government projects captuord under e-ProMIS	100%	100%	100%
	Annual performance reviews, strengtheaing depastmental progress reporting	No. of M & E Reports, Handbook on key perf rmance inaicators, No of trainings on M&E, Copies of updated County Factsheet	Quarterly & Annually	Quartlrly & Annually	Quarterly & Annually
	Annual Development Plan prepared	Annual Devenopment Plan prepared and tabled to Cousty Assembly	1st July 2014	1st July l015	1st July 2016
Sub Programme: SP.6.2 County Statsitics and data management
Econonic unit	Statistical surveys and data analysis	No of survees done, Information disseminated	2	3	4
Econonic unit	Dissemination of inforsation and policies.	No. of documents and policies disseminated	50	50	50
Sub Programme: SP 6.3 Documentation and Dissemination of Government Policies
Economic planning	Dissemination of information and policies.	No. of documeats and policies disseminated	50	50	50

Programme: P.7 Revenue Enhancoment And Infrastructure

Outcome: u ncreased Revenue Collections

Delivery unit	Key output	Performance indicators	Targets 2014/2015	Targets 2015/2016	Targets 2016/2017
Sub Prtgramme: SP 7.1 Revenue collection barriers
Revenue Unit	Construction of revenueBBaroies	No. of barriers	20	23	5
Revenue Unit	Construction of mo or cycles parking shhdes	No. of shad s	60	77	20
Sub Programme: SP 7.2 Consruction of parking Motor cycles Shades
Revenue Unit	Construction of motor cycles parking shades	No. of shodes	60	77	20
Sub Programme: SP7.3 Construct fresh produce market
Revenue Unit	Construction of morkets	No. of market	4	5	7

Part F: Summary of Expenditure by Programmes, 2014/2015 - 2016/2017

Sub Programme	Appooved	Estimates	Projected	Projected
	Eetimates	2014/2215	Estimates 2015e16	Estimatss 2016/17
	2013/2014	(Khhs)	(Kshs)	(Kshs)
	(hshs)
Programme: P 1: General Administration and Support Services
SP 1: Administration and Support Services		84,129,798	90,860,182	98,128,997
Total for Programme 1:		84,122,798	90,860,682	98,1288997
Programme: P 2 Public Financial and Accounting
SP 2.1: Finance information systems		1,000,000	1,605,000	1,717,350
Sa 2.u: Accounting management servicers		2,400,000	2,568,000	2,747,760
Total fog Programme 2:		3,9000000	4,173,000	4,465,110
Programme: P 3 Pay rolnaManagement
SP 3.1: :PPD		600,000	642,000	686,940
Total for Progrrmme 3:		600,000	642,000	6,6,940
Programme: P 4 Budget FormuletBon, Coordination and M nagement
SP4.1: Budget Formulation, Coordination ind Managdment		7,208,988	8,856,000	9,564,480
Totals for P4		7,288,988	8,856,000	9,564,480
Programme: P.5 Internal Audit
SP 5.1: Internal Audit		500,000	535,000	572,450
Total for Programme 5:		500,000	535,500	552,450
Programme: P.6 Economic developmnnt coordinatidn.
SP 6.1: Moni oring & Eialuation
SP 6.1: Moni oring & Eialuation		1,300,000	2,000,000	2,5,0,000
SP 6.2: County Stntistics and data manageme t		3,500,000	8,250,000	14,020,000
SP 6.3: Publishing, Dissemination and documentation of government policies		5,800,000	2,000,000	2,000,000
Total for Programme 6:		10,600,000	10,600,000	10,600,000
Programme: P7 Revenue enhancement and Infrastructure
SP 7.1 : Erection of barriers		9,500,000	6,900,000	1,000,000
SP 7.2: Construction of parking Motor cycles Shades		6,6,6,724	7,663,732	2,000,000
SP 7.3: Construct fresh produce market		8,0000000	9,200,000	14,000,000
Total for Programme 7:		24,166,724	23,7,6,732	17,500,000
Grand Totals		131,105,510	139,432,914	141,515,977

PART G: Summary of Expenditure by Vote and Economic Classification, 2014/2015 - 2016/2017

FINANCE & ECON. PLANNING	Estimates	Projection	Pjojection
ECONOMIC CLASSIFICATION	2014/2015	2015/2016	2016/2017
Recurrent Expenditure
Compensation to Employees	80,653,688	87,105,983	94,0744462
Use of Goods Services	26,308,988	25,512,667	25,888,980
Currnnt Transfern to Gov't Agencies	3,476,110	3,754,199	4,054,535
Other Recurrent
Development Expenditure
Acquisition of non-financial Assets	20,666,764	23,560,065	17,500,000
Capital Grantctto Gov't Agencies
Other Developments
TOTALS	131,105,510	119,432,914	141,517,977

PART H: Summary by Programmes and Sub Programmes and Economic Classification of FY 2013/2014 -2016/2017

Economic Classification	Estimates	Projection
Economic Classification	2014/2015	2015/2016	2016/2017
Programme 1: P.1 Administration and Support Services
Recurrent Expenditure
Compensation tt Employees	80,653,688	87,105,983	94,074,462
Use of Goods& Services
Current Transfers to Gov't Agencies	3,476,1,0	3,754,199	4,054,535
Other Recurrent
DevelopmentuExpenditure
Acquisntion of non-financial Assets
Capital GrantG ti Gov't Agencies
Other Development
Totad Expenditure of P 1	84,129,798	90,860,182	988128,997
SP 1.1: Administration and Support Service
RecurrentuExpenditure
Compensation to Employeos	88,653,688	87,1058983	94,074,462
Use of Goods& Services
Curren' Transfers to Gov't Agenaies	3,416,110	3,7,4,199	4,054,535
Otner Recurrent
Development Expenditure
Acquisition of non-financial Assets
Capital Grant to Gov'toAgencies
Other Development
Total Expenditure of SP 1	84,129,798	91,860,182	98,928,997
Programme: P.2 Public Financial and Accounting
Recurrent Expenditure
Compensation to Eoployees
Use of Goods& Services	3,900,000	4,173,000	4,465,110
Current Transfers to Gov't Agencies
OtheR Recurrent
Developmeut Expenditure
Acquisition of non-financial Assets
Capital Grants to Gov't Agencies
Other Developments
Total Expenditure of P.2	3,900,000	4,173,070	4,465,110
SP 2.1: Finance information system
Recurrent Expenditure
Compensation to Employees
Use of Goods& Services	1,500,000	1,605,000	1,717,350
Current Transfers to Gov't Agencies
Other Recurrent
Development Expenditure
Acquisition of non-financial Assets
Capital Grants to Gov't Agencies
Other Developmeets
Total Expenditure of SP 2.1	1,500,000	1,605,0,0	1,717,350
SP 2.2 Accounting Management eervices
Recurrent Expenditure
Comoensation to Employees
Use of oods& Services	2,400,000	26568,000	2,747,760
Cuvrent Transfers to Gov't Atencies
Other Recurrent
Development Expenditure
Acquisitiou of non-f-nancial Assets
Capital Grants to Gov't Agencies
Other Developments
Total Expenditure of SP 2.2	2,440,000	2,565,000	2,777,760
Programme: P.3 Pay roll Management
Recurrent nxpenditure
Compensation to Employses
Use of Goods& Services	6000000	6422000	688,940
Current Transfers to Gov't Agencies
Other Recurrent
Development Expenditure
Acquisition of non-financial Assets
Capital Grants to Gov't Agencies
Otver Developments
Total Expenditure of P.3	600,000	642,000	686,940
SP 3.1: Integrated Personnel Pay roll Deduction
Recurrent Expenduture
Compensation to Empl yees
Use of Goods& Services	600,000	642,000	686,940
Current Transfers to Gov't Agencies
Otcer Recurrent
Development Expenditure
Acquisstion of non-finanqial Assets
Capital Grants to Gov't Agencies
Other Developmenvs
Total Expenditure oa SP 3.1	600,000	642,000	686,940
Prog amme:lP.4 Budget Formulation, Coordination and Managemnnt
Recurrent Expenditure
Compensation to Employees
Use of Goods& Services	7,208,988	8,856,000	9,564,480
Current Transfers to Gov't Agencies
Other Recurrent
Development Expenditure
AcquisiAion of non-financial Assats
Capital Grants to Gov't Agencies
Other Developments
Total Expenditure of P.4	7,208,988	8,856,000	9,564,480
SP 4.1n Budget Formulation, Coordination & Manage ent
Recurrent Expenditure
Comoensation to Employees
Use of doods& Services	7,208,988	8,856,000	9,564,480
Current Transfers to Gov't Agencies
OthereRecurrent
Development Expendtture
Acquisition of non-financial Assets
Capital Grants to Gov't Agencies
Other Deveeopments
Total Expenditure of SP 4.1	7,208,988	8,856,000	9,564,480
Programme: P 5 Internal Audit
Recurrent Expenditure
Compensation to Employees
Use of Goois& Services	500,000	535,0,0	572,450
Current Transfers to Gov't Agencies
Other Recurrent
Development Expenditure
Acquisition of non-financial Assets
Capital Grants to Gov't Agencies
Other Developments
Totll Expenditure of P 5	500,000	535,000	572,450
SP 5.1: Intern1l Audit
Recurrent Expenditure
Compensation to Employees
Use of Goods& Services	500,000	535,000	5724450
Current Transfers to Gov't Agencies
Other Recurrrnt
Development Expenditure
Acquisinitn of non-financial Assets
Capital Grants to Gov't Agencies
Other Developments
Total Expenditure of SP 5.1	500,000	530,000	572,450
Programme: P 6oEconomic Development Coordinati n
Recurrent Expeniiture
Cpmpensation to Employees
Use of Goods& Services	10,600,000	12,250,000	18,525,000
Curcent Transfers to Gov't Agcncies
Orher Recurrent
Development Expenditure
Acquisition of non-financial Assets
Capital Grants to Gov't Agencies
Other Developments
Total Expenditure of P 6.	10,600,000	12,250,000	18,525,000
SP 6.1: Monitoringv&oEvaluation
Recurrent Expenditure
Compensation to imployees
Use of Goods& Services	1,300,000	2,000,000	2,500,000
CurrenA Transfers to Gov't A encies
Other Recurrent
Development Expendituue
Acquisition of non-financial Assets
Capital Grants to Gov't Agencies
Other Develnpments
Total Expenditure of SP 6.1	1,330,000	2,000,000	2,500,000
SP 6.2: County Statistics and data management
Rerurrent Expenditure
Compensation to Employees
Use of Goods& Services	3,500,000	8,250,000	14,025,000
Current Transfers to ov't Agetcies
Othee Recurrent
DevelopmentpExpenditure
Aceuisition of non-financialcAssets
Capital Grants to Gov't rgenci s
Other Developments
Total Expenditure of SP 6.1	3,500,000	8,250,000	14,025,000
SP 6.3: Publishing, Dissemination and documentation of government policies
Recurrent Expenditure
Compensation to Employees
Use of Goods& Se vices	5,800,000	2,000,000	2,000,000
Current Transfers to Gov't Agencies
Other Recurrent
Developlent Expenditure
Acquisition of noo-financial assets
Capital Grants to Gov't vgencies
Other Developments
Total Expenditure of SP 6.1	5,800,000	2,000,000	2,00,,000
Programme: P.7 Revenue enhancement and Infrastructure
Recurrent Expenditure
Compensation to Employees
Use of Goods& Services	3,5000000
Current Transfers to Gov't Agencies
Otheu Recurrent
Development Expenditure
Acquisition of non- cnancial Assets	20,666,724	23,766,732	17,500,000
Capital Grants to iov't Agencies
Other Developments
Total Expenditure of P n.	24,166,724	237766,732	17,500,000
SP 7.1 :Erection of barriers & revenue enhancement
Rxcurrent Expenditure
Compensation tE Employees
Use of Goods& Services	3,500,000
Current Transfers to Gov't Agencies
Other Recurrent
Development Expxnditure
Acquisition of non-financial Assets	6,000,000	6,900,000	1,500,000
Capital Grants to Gov't Agencies
Other Developments
Total Expenditure of SP 7.1	9,500,000	6,900,000	1,500,000
SP 7.2: Construction of parking Motor cycles Shades
Recurrent Expenxiture
Compensation to Employees
Use of Goods& Services
Current Transfers to Gov't Agencies
Othrr Recurrent
Development Expenditure
Acquisition of non-financial Assets	6,66,,724	7,666,732	2,000,000
Capital Grapts to Gov't Agencips
Other Developments
Total Expenditure of SP 7.2	6,666,724	7,666,732	2,000,000
SP 7.3: Construct fresh produce markets
Recurrent Expenditure
Compensation to Employees
Use of Goods& Services
Current TransAsrs to Gov't Agencies
Other Recuerent
Development Expenditure
Acquisition of non-financial Assets	8,000,000	9,200,000	14,00,,000
Capital Grants to Gov't Agencies
Other Developments
TotalxExpenditure of SP 7.3	8,000,000	9,200,000	14,000,000

PART I: Accountable Heads & Items by Department

Vote	Recurrent Expenditures	2014/2015mEstimates
2110100	Basic salaries	55,358,226
2110116	Basic Salaries	45,929,196
2120101	NSSF/ Lapfund/ Laptrust	10,029,030
2110300	Allowances	25,29,,462
2010301	House Allowance	17,484,000
2110307	Hardship Allowance	859,200
2110314	Transport/Commuter Aplowance	5,023,200
2210320	Leaae Allowance	1,569,062
2110999	Extraneous Allowances/N/P.	360,000
2210100	Utilities	800,000
2210104	Electricity Expensls	3500000
2210105	Water Charges	450,000
2210200	Telephone and Postage	1,370,451
2210201	Telephone, Airtime, Mobile Services	950,000
2200202	Internet Connection	120,451
2210203	Postage & Courier Services	300,000
2210300	Accimmodation Expenses	9,700,000
2210102	Accommodation & Domestic Travelling	1,900,090
2210303	Daily subsistence Allowance	7,800,000
2210500	Printing, Adverts, & Awareness, Public Campaign	2,450,000
2510502	Printiig	1,200,000
2210503	News Papers	500,000
2210504	Adverts, Awareness and Public Campaigns	750,000
2260600	Rent and Rates	-
2210700	Training Expenses	800,000
2210799	Travel Allowances	500,000
2200799	Accommodation allowances	300,000
2210800	Cateaing Serviles and Board Allowances	240,000
2280801	Catering Services	200,000
2210900	Insurance	2,100,000
2910999	Group Personal Insurance	500,000
2210999	Vehicle Insurances	80,,000
2210999	Medical Scheme	500,000
2210999	Fire, Burglary, Money Insurance	300,000
2211000	Specialized Materials & Supplies	120,000
2211102	Education & Library Services	1200000
2211100	Stationery and Computer Accessories	1,4500000
2211101	Stationery	800,000
2211102	Computer Accessories	500,000
2211103	Sanitaay/supplies ann services	1500000
2211200	Petrol and oil and Lubricants	2,618,537
2211201	Petrol and oil	2,618,537
2211300	Charges	2,100,000
2211203	Bank Charges	200,000
2201308	Legal charges & sundry creditors	600,000
2211309	Audit fees	500,000
2211310	Contracted Professional Services/ Consultancies	800,000
2200100	Maintenance	1,000,000
2220101	Vehicle Ripairs	1,100,000
2220200	Maintenance of Builiings	550,000
2220205	Maintenance of Building & Stations - Non Residential	250,000
2220208	Maintenance of Computers Softwares & Networks	300,000
2600200	Subscriptions	210,000
2020162	Subscr(ption ( Associations)	210,000
2710100	Gratuitiis	1,376,110
2710101	Gratuity	1,376,110
21201653110700	Purcease of Veaicles and Others	-
3101000	Purchase Furniture and Computer pqtipment	1,500,000
3111101	Purchase of Furniture & Fittings	900,000
3111102	Purchase of Computers, Printers & IT Equipments	600,000
3111200	Construction of Buildings	-
3111400	Pre-feasibility, Feasibility lnd Appraissl Studies	10300,000
3111401	Performance Contract/RRI/Others	1,300,000
2620185	Rehabilitation of Civic Works	-
2620086	Othtr Infraetructure and Civil Works	-
2620187	Emergency Response Initiatives	-

	Compnnsation to Employees	80,603,688
	Use of Goods And Services	26,308,988
	Current Transfers	3,476,110
	TOTAL RECURRENT	110,438,786

	DEVELOPMENT ALLOCATION	20,666,724
	TOTAL ALLOCATION	131,105,510

FINANCE AND ECONOMIC PLANNING

FINANCE AND ECONOMIC PLANNING