1,720,991 research outputs found
Mandera County Budget Review and Outlook Paper 2025
Full text linkThis County Budget Review Outlook Paper (CBROP) was prepared as required by section 118 of the Public Finance Management Act, 2012. It reviews the actual fiscal performance of the financial year 2024/2025 and makes comparisons to the budget appropriations of the same year. It also provides the recent economic developments and the updated economic and financial forecast with sufficient information to show changes from the forecast in the County Fiscal Strategy Paper (CFSP) of February, 2025. In reviewing the fiscal performance, this paper analyzes the performance of County Own generated revenue in the FY 2024/2025. It has included the total revenue collected and made comparison to the budgeted revenue for the same year. In addition, possible causes of the underperformance in revenues are also highlighted. The paper also provides departmental expenditures for both recurrent and development for the year under review. A comparison of actual performance against targets for FY 2024/2025 is provided. The preparation of this CBROP will be an important tool that will help in the formulation of 2026/2027 budget and will also provide foundation for the 2026 CFSP. Through proper planning, the County Government of Mandera intends to achieve maximum fiscal discipline that ensures proper management of public resources and delivery of expected output. To ensure transparency and accountability, the County Executive will involve and relay budget performance and management reports to all county stakeholders as required by the constitution of Kenya, 2010 and Public Finance Management Act, 2012
Mandera County Government Manual: Volume 1
No full textThe Mandera County Government Manual sets out the internal rules and procedures under which Mandera County Government operates. It is a milestone in our devolution journey, because for the first time, guidelines on how the county government Executive interacts internally, as well as with other arms like the County Assembly and National Government, have been established. The Mandera County Government Manual is primarily intended to provide a guide for members of Cabinet, the County Executive Committee Members, County Chief Officers, and county public servants, in the carrying out of government business. However, it will also serve to bring about greater transparency about the mechanisms of government.
Cabinet has endorsed the Mandera County Government Manual as an authoritative guide for ministers and officials, and I expect everyone working in government to be mindful of its contents. Kenya has a liberal and modern Constitution that takes cognizance of historical and practical aspects of our lives, particularly Chapter 11 on Devolved Government. I see the Mandera County Government Manual as being invaluable in recording this and ensuring that the functions and roles of the county government are far more open. The manual will also help in reinforcing the need for accountable exercise of power
Mandera County Fiscal Strategy Paper 2025
No full textThe Mandera County Fiscal Strategy Paper (CFSP 2025) is prepared as provided under section 117
of PFM Act of 2012. It sets out the county priority programs to be implemented during the financial year 2025/2026 and over the Medium-Term Expenditure Framework (MTEF) period. Preparation of this document has been done through collaborative effort and therefore reflects the needs of people of Mandera County. The document has been aligned to key National and County policy documents which include and not limited to; the Kenya Vision 2030, MTP IV 2023-2027, Mandera County Integrated Development Plan (CIDP 2023-2027), County Annual Development Plan (CADP 2025/2026), The Governor’s manifesto and the Kenya Kwanza Government manifesto of Bottom-up Economic Transformation Agenda (BETA)model. The paper is also aligned with the national objectives contained in the Budget Policy Statement (Draft BPS 2025) and Commission on revenue allocation (CRA), in this regard, the policy goals, priority programs and fiscal framework are aligned to support achievement of the objectives of the Third CIDP and ultimately the Kenya Vision 2030. The expenditure priorities in this CFSP have been critically reviewed to ensure that they are in accordance to the County Government strategic priorities. In addition, the County has already initiated a number of revenue reforms and will continue to invest in technology geared towards automating additional revenue streams. These reforms are expected to make revenue payment more convenient and increase Own Source of Revenue which will help in financing future County Budgets. As we finalize preparation of the budget for the FY 2025/26, we are clearly conscious of our limited fiscal space occasioned by revenue shortfalls and rising expenditure pressures
Mandera County Integrated Development Plan 2023-2027
Full text linkThe Mandera County Integrated Development Plan 2023-2027 is the County’s development blueprint that will
guide the County’s resource allocation and act as tool for performance management for the planned period.
Chapter One provides the County Overview that entails: Background; Position and Size; Physiographic and
Natural Conditions; Administrative and Political Units; Demographic Features and the Human Development
Index.
Chapter Two provides a Performance Review of the Previous CIDP (2018-2022) by discussing the: Analysis
of the County Revenue Sources; County budget expenditure analysis and the Sector’s Programmes’ Performance Review. It further highlights the challenges and emerging Issues that impacted the implementation of
the previous plan and as well presents some of the lessons that were learnt. The Chapter finally presents the
County’s natural resource assessment and developmental issues that form the basis for sector’s priorities
Chapter Three provides the Spatial Development Framework highlighting how the County aligns her policy
strategies with the various Thematic Areas
Mandera County Fiscal Strategy Paper 2024
Full text linkThe Mandera County Fiscal Strategy Paper (CFSP 2024) is prepared as provided under section 117 of PFM Act of 2012. It sets out the county priority programs to be implemented during the financial year 2024/2025 and over the MTEF period. Preparation of this document has been done through collaborated effort and therefore reflects the needs of people of Mandera County. The document has been aligned to key National and County policy documents which include and not limited to; the Kenya Vision 2030, MTP III 2022-2027, Mandera County Integrated Development Plan (CIDP 2023-2027) and County Annual Development Plan (CADP 2024/2025), Governor’s manifesto, the Kenya Kwanza Government manifesto of Bottom up model. The paper is also aligned with the national objectives contained in the Budget Policy Statement (Draft BPS 2024) and Commission on revenue allocation (CRA), in this regards, the policy goals, priority programs and fiscal framework are aligned to support achievement of the objectives of the Third CIDP and ultimately the Vision 2030. The expenditure priorities in this CFSP have been critically reviewed to ensure that they are in accordance to the County Government strategic priorities. In addition, the County has already initiated a number of revenue reforms and will continue to invest in technology geared towards automating additional revenue streams. These reforms are expected to make revenue payment more convenient and increase Own Source of Revenue which will help in financing future County Budgets. As we finalize preparation of the budget for the FY 2024/25, we are clearly conscious of our limited fiscal space occasioned by revenue shortfalls and rising expenditure pressures
Mandera County Programme Based Budget 2025/2026
No full textThe Budget estimates for FY 2025/2026 and its MTEF has been prepared by the County Treasury in compliance with the requirements of Article 201 of the Constitution of Kenya 2010 on openness and accountability, including public participation in financial matters, and Section 135 of Public Finance Management Act, 2012. It has been prepared on the basis of the County Integrated Development Plan (CIDP 2023-2027), Annual Development Plan (ADP FY 2024/2025), and County Fiscal Strategy Paper (CFSP FY 2024/2025) and in line with the National Treasury Budget Policy Statement 2024 (BPS 2024).
In the Financial Year 2025/2026, the County Government projects a total revenue of Kshs. 15,011,672,920. This comprises Kshs. 12,265,064,993 from the National Government as equitable share, Kshs. 1,716,529,671.00 from various conditional grants, Kshs. 360,000,000 from own-source revenue, Kshs. 322,525,007 from Facility Improvement Financing (FIF), and Kshs. 347,553,249 carried forward from the previous financial year for ongoing projects.
The projected revenue will support priority areas, with a focus on completing both ongoing development projects
Mandera County Programme Based Budget 2024/2025
No full textThe Budget estimates for FY 2024/2025 and its MTEF has been prepared by the County Treasury in compliance with the requirements of Article 201 of the Constitution of Kenya 2010 on openness and accountability, including public participation in financial matters, and Section 135 of Public Finance Management Act, 2012. It has been prepared on the basis of the County Integrated Development Plan (CIDP 2023-2027), Annual Development Plan (ADP FY 2024/2025), and County Fiscal Strategy Paper (CFSP FY 2024/2025) and in line with the National Treasury Budget Policy Statement 2024 (BPS 2024).
In the FY 2024/2025, the County Government anticipates to receive a total revenue of Kshs. 14,890,964,243 comprising of Kshs. 12,054,974,660 from the National Government as equitable share, various Conditional grants amounting to Kshs. 1,192,629,464, Kshs. 1,306,826,273 brought forward from FY 2023/2024 and Kshs. 336,533,846 from own source revenue collection. The revenue will be used to fund priority areas focused on completion of on-going and new projects. The estimated total Recurrent Budget Expenditure for FY 2024/2025 is Kshs. 8,948,800,284 (60%) while the Development Expenditure is estimated to be Kshs. 5,942,163,959 (40%). The estimated Development Expenditure, therefore, meets the minimum requirements of PFM Act section 107(2) which requires that at least 30% of the County budget to be dedicated for development
Mandera County Annual Development Plan 2025/2026
No full textThis is the third Annual Development Plan that implements the third County Integrated Development Plan 2023-2027(CIDP) pursuant to section 126 of the Public Finance Management Act (2012). It outlines the broad development programmes and objectives, with clear outputs and indicators to be achieved by the county in this plan.
The ADP contains priority development programmes/projects that have been identified for implementation during the 2025/2026 financial year. In this regard, the plan has identified strategic development objectives in all sectors and proposed programmes which are designed to meet the respective objectives. These programmes are geared towards addressing development challenges that the County must progressively respond to in order to achieve its vision of “Regionally competitive and self-reliant county”.
It is important to note that as a county government we have developed a county integrated development plan which is our blue print and hence no public funds shall be appropriated outside a planning framework developed by the county executive committee and approved by the county assembly. The County Integrated Development plan (CIDP) provides the foundation for the preparation of the County Annual Development Plan (CADP) which provides comprehensive baseline information on infrastructural and socio-economic characteristics of the county and will be the basis of spending and budgeting in the county for financial year 2025/2026. It is expected that successful implementation of the
programmes/projects envisaged in this Annual Development Plan will result into better delivery of services contributing immensely to the growth of the local economy
Assessment of Internal Audit Practices on Financial Performance of County Government of Mandera, Kenya
Full text linkThe key goal of this study was to assess internal audit practices on financial performance of county government of Mandera. The investigation also sought to institute the influence of audit schedule, audit planning, financial reporting, and competence on financial performance of county government of Mandera, Kenya. The theories included; agency theory, shareholder, and stewardship theory. The study utilized a descriptive design. The study was conducted in the county government of Mandera and the target population was 432 staff working in finance and accounting, procurement, and human resource departments including the director for internal audit, internal auditing officers, accountants, and clerks in accounting and finance department. Using stratified sampling techniques, the study sampled 207 respondents. The study gathered data using structured and semi-structured questionnaires. The reliability of these tools was measured at r=0.7. The collected data was analyzed through SPSS version 22 where descriptive statistics which include frequencies, means, and standard deviations were used. Inferential statistics such as correlation was also used to establish the relationship between variables. The study found that audit planning, audit schedule, financial reporting, and audit competency had a positive and significant effect on financial performance of county government of Mandera (β=0.422, p=0.000). The study also found that audit schedule had a positive and significant effect on financial performance of county government of Mandera (β=0.224, p=0.002). Further results indicated that financial reporting had a positive and significant effect on financial performance of county government of Mandera (β=0.181, p=0.002). Results also indicated that audit competency had a positive and significant effect on financial performance of county government of Mandera (β=0.259, p=0.002). The study recommends that the Management of county governments in Kenya should implement effective internal audit practices to enhance performance. It also recommends that the management of the county governments in Kenya should bear the responsibility of equipping their firms’ internal audit functions with adequate resources to enable them to develop effective annual risk-based audit plans
Mandera County Climate Change Adaptation Policy 2020
Full text linkThe Mandera County Climate Change Adaptation Policy is a key milestone in addressing county residents' vulnerability to climate change. This Policy was guided by inputs from relevant departments within county and national government, civil society organizations and representatives of community leaders. It is my hope that all these actors will support the county government in implementing policy proposals therein.
Indeed, the County Government of Mandera through the Department of Water, Energy, Environment, Natural Resources and climate change is committed to strengthening sector governance of climate change, promoting inter-sectoral coordination regarding the implementation of climate change adaptation priorities in the county and mobilizing resources
necessary for the realization of t?e o bji:£s of this policy
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