Understanding & Engaging with County Budget Implementation

Reading Office of the Controller of Budget’s County Reports

In 2010, Kenya established the Office of the Controller of Budget (OCOB) to monitor budget execution and implementation. OCOB is tasked with producing a set of quarterly reports on budget implementation at both the national and county levels. These reports are a useful source of information for assessing how effective the government has been in managing public finance in Kenya.

While each of Kenya’s 47 counties are required to produce and publish their own quarterly budget implementation reports, in practice most have failed to do so. This makes the OCOB reports all the more useful as a source of implementation data.

Understanding and using these implementation reports can be challenging. This Guide to Reading OCOB Reports offers a set of questions and answers to assist in unlocking the information that they contain. To assist understanding and analysis, we have also compiled a companion spreadsheet which draws on data from the OCOB report and elsewhere.