Analysis of 2020/21 (Q4) and 2021/2022 (Q1) Budget Implementation

The national and county government in any fiscal year focuses on raising of resources and spending these resources with the intention of providing efficient services to the citizens. The implementation of the budget at both levels of government requires authorization of release of funds to spending units by the controller of budget in fulfilment of the requirement of the constitution of Kenya under article 228(4) and (6) according to approved budget. Further, the controller of budget is required to share with each house of parliament a report on the implementation of budgets at both levels of governance on a quarterly basis providing an assessment and identifying critical issues hampering effective budget implementation. This fact sheet focuses on the fourth quarter of 2020/21 and first quarter 2021/2022 fiscal years and presents some key facts in response to the following key areas; The macroeconomic environment on the budget implementation for the two quarters, revenue and expenditure performance by the national government, is the national government budget implemented as approved and if not, what does the differences mean? What are the implications of this on service delivery and accountability to citizens?