COUNTY GOVERNMENT OF KILIFI THE COUNTY TREASURY

Transcription

1 COUNTY GOVERNMENT OF KILIFI THE COUNTY TREASURY P.O Box When replying please quote KILIFI, KENYA REF: TREASURY CIRCULAR No. 1/2016 August 17, 2016 TO: ALL COUNTY EXECUTIVE COMMITTEE MEMBERS ALL ACCOUNTING OFFICERS GUIDELINES FOR THE PREPARATION OF THE 2017/ /20 MEDIUM TERM BUDGET Kilifi County 2017/ /20 MTEF Budget Circular Page 1

2 A. LEGAL BASIS FOR THE ISSUANCE OF THE BUDGET CIRCULAR 1. This circular is issued in accordance with Section 128 of the Public Finance Management (PFM) Act, The circular provides guidance on the processes and procedures for preparing the 2017/ /20 Medium Term Budget for county government entities. The guidelines provide information on; i. Key policy areas and issues to be taken into consideration when preparing the budget; ii. iii. iv. Methodology for the review and projection of revenues and expenditures; Format in which information and documents relating to the budget are to be submitted; Schedule for preparation of the 2017/ /20 Medium Term Budget, specifying the key dates by which the various processes are to be completed; v. Procedures to be followed by members of the public who wish to participate in the budget process; 2. County government entities shall comply with these guidelines and, in particular, shall adhere to the key dates specified in the schedule presented in Annex I. B. BACKGROUND 3. The preparation of the 2017/ /20 Medium Term Budget starts at a time the FY 2016/17 budget awaits approval by the County Assembly. The delay in approval of the FY 2016/17 will have adverse effects which County government entities will have to address to ensure implementation of priority programmes does not spill over to the next financial year. This challenge has further been aggravated by yet another requirement that the FY 2017/18 and Medium Term Budget be prepared against a revised calendar. This is has been prompted by the Constitutional requirement that the next General elections be held in August, This means that activities related to the electioneering period will coincide with statutory budget timelines hence the need for the revision of the budget calendar to avoid delays. 4. The 2017/ /20 Medium Term Expenditure Framework (MTEF) is premised on the enhanced economic transformation agenda to consolidate gains, efforts, interventions and investments made by the County Government of Kilifi as detailed in the 2016 County Fiscal Strategy Paper (CFSP). In this connection, spending priorities for the County will aim at scaling up levels of Kilifi County 2017/ /20 MTEF Budget Circular Page 2

3 investment in economic and social infrastructure, supporting rapid economic growth and development, creation of employment opportunities and sustaining macroeconomic stability and complement national government policy objectives spelled in the 2016 Budget Policy Statement. 5. The FY 2017/18 and Medium Term Budget is also prepared in the backdrop of an increasing number of incomplete projects due to delays resulting from procurement processes, changes in project design during implementation and paying inadequate attention to estimated requirements for each of the stages of the project cycles. With fewer development projects initiated and completed in the same financial year from FY 2013/14 to FY 2015/16, county government departments will be required to roll-over funding of development projects in a bid to escape from the practice of locking up funds. For every subsequent financial year, on-going projects will be given priority before allocating funds to new projects. This will give room for county departments to enter into contracts with multi-year financial implications but only allocate funds that will be paid within the financial year. This practice will further contribute to keeping the list of revoted projects shorter over the medium term. C. SPECIFIC GUIDELINES 6. The preparation of the 2017/ /20 Medium Term Budget for the county government entities will be guided by the following broad areas; I. Medium Term Development Strategy 7. In identifying priority spending areas, county government entities will continue to focus on priorities outlined in the second Medium Term Plan ( ) of Kenya Vision 2030; County Integrated Development Plan ( ); and the County Administration's development agenda. To attract funding, county government entities will develop their Annual Development Plans drawing their priorities from the CIDP ( ); and their respective Strategic Plans and design specific programmes tailored towards the following considerations: i. Investment in rural development and food security to reduce dependence on rain-fed agriculture which has led to perennial food shortages when rains fail in some parts of the County; reduce low agricultural productivity and support growth of agro-processing industry; Kilifi County 2017/ /20 MTEF Budget Circular Page 3

4 II. III. ii. iii. iv. Investment in transport, renewable energy and water and sanitation infrastructure to reduce the cost of doing business and make the County's produce competitively cheaper; Complementing efforts to sustain macroeconomic stability; a prerequisite to creating a conducive business environment and promote investment opportunities in the County. Investment in quality and accessible health care services; quality education especially Early Childhood Development and Education (ECDE) and strengthening the social safety net programme to reduce the burden of economic shocks on households. v. Enhancing service delivery by further devolving services to lower levels in the County. Programme Performance Review 8. County government entities are required to undertake a detailed assessment of implementation of the 2013/ /16 Medium Term Budget before formulating the 2017/ /20 Medium Term Budget. This entails analyzing previous budget allocations, disbursement of funds, actual expenditure as well as providing implementation details, both financial and non-financial, on the outputs achieved against the targets related to each programme or sub-programme. 9. The review will assist county government entities draw from experiences and lessons learnt to make future expenditure decisions and ensure efficiency and effectiveness of programme expenditure by directing spending to highest priorities and encourage transparency and accountability on the use of public resources. County government entities will only be allowed to bid for resources after the finalization of the review of programme expenditures. 10. In applying the statement above, county government departments are instructed to analyze the distribution of their past allocation to development projects according to Wards and make a deliberate effort to rationalize allocations in FY 2017/18 and Medium Term Budget to ensure equitable distribution of departmental development projects in all Wards. Programme-Based Budgeting (PBB) 11. The county government of Kilifi commenced implementation of programme budgets in the FY 2014/15 and shall continue to prepare and present Programme Based Budgets as required under Section 130 of the PFM, Act 2012 Kilifi County 2017/ /20 MTEF Budget Circular Page 4

5 IV. 12. The programmes for the Medium Term Budget will largely remain as designed and presented in FY 2016/17 Budget. Programme performance indicators and targets will focus on key outputs and outcomes that are specific; achievable; realistic and time bound. County government entities should set targets for key outputs that they can reasonably influence their achievement. Each programme should be confined within a single county government entity and all functions should fall within programmes. Service delivery units with no clear outputs, key performance indicators and targets should not be considered for funding. 13. Accounting Officers should ensure that all functions or activities undertaken by their departments are included in relevant programmes. In particular care should be taken to ensure that: i. There are no crosscutting activities or functions which are not assigned to respective programmes; ii. Each programme has a unique name that reflects the overall objective of a programme; and iii. There is no duplication of programme names used by other County departments. 14. County departments with more than one programme should include an additional programme to cater for management and administration overhead costs which cannot be attributed to only one programme. Such a programme should be confined to common services such as general administration, financial services, accounting, internal audit, procurement, planning services, human resource management and ICT services which are not programmespecific. 15. The narrative of the Programme Budget should provide a justification or context for budget intervention by including; a brief description of mandate; expenditure trends; major achievements based on planned outputs for the period under review; constraints and challenges experienced in implementing the budget, and how they are being addressed, and major services/outputs to be provided in the next Medium Term Budget. The format for presentation of PBB is provided in Annex II. Prioritization and Allocation of Resources 16. The County government will continue with its policy of expenditure prioritization with a view to funding core services, ensuring equity and minimizing costs through the elimination of duplication and inefficiencies. In this regard, the following criteria will serve as a guide for allocating resources: Kilifi County 2017/ /20 MTEF Budget Circular Page 5

6 Programme Performance Review findings of the on-going programmes Ongoing activities of the county government flagship projects Linkage of the programme with the objectives of the second Medium Term Plan of Vision Linkage of the programme with the objectives of the CIDP. Degree to which a programme addresses core poverty interventions Degree to which the programme is addressing the core mandate of the County department. Expected outputs and outcomes from a programme Linkage of a programme with other Programmes Cost effectiveness and sustainability of the programme Immediate response to the requirements of the implementation of the Constitution. 17. Based on the broad guidelines, county government departments are expected to develop and document the criteria for resource allocation. Further, county government departments should prioritize programmes based on the following: Analysis of the base line expenditure and remove all the one-off expenditure for the previous years; Identification and pending of activities of low priority in order to realize savings that should be directed to high priority programmes; Allocation of resources to projects that have been fully processed including feasibility studies done, with detailed designs, necessary approvals and land secured as well as pay attention to the estimated requirements for each of the stages of the project cycle; Requirements for innovation/inventions to ensure efficiency savings in departmental Budgets through reduction of operating costs and elimination of non-core service delivery activities Detailed explanation for the rescheduling of projects which should include savings and financial implications. V. Expenditure Proposals for the Medium Term Budget 18. County government entities are required to remove one-off expenditure items and remain within indicative ceilings to be provided in the County Budget Kilifi County 2017/ /20 MTEF Budget Circular Page 6

7 Review and Outlook Paper (CBROP) The ceilings will be firmed up in the 2017 CFSP. Current Expenditure 19. County departments should ensure that the necessary current expenditure required for delivery of service, and implementation of capital projects is provided. The following guidelines should be adhered to while allocating resources for current expenditure: Personnel Emoluments; County departments should provide adequate funding to cater for salaries, allowances, and other approved benefits for in-post staff before allocating resources for new recruitment and upgrading unless they have prior approval for funding from the County Treasury. Allocation in personnel emoluments must be supported by Integrated Personnel Payroll Data (IPPD) for the current and last financial years. It is mandatory that each County department provides this information to support their requirement. Utilities and Other Mandatory Obligations; County departments should ensure that priority is given to these spending needs and support them by service provision agreements, demand notes, and documentary evidence of past expenditure trend. Transfers to County Funds; Allocations to these funds will be maintained at the FY 2016/17 nominal value until detailed budgets from their parent departments are provided with supporting evidence including legislations and policy documents. Capital Projects 20. The 2017/18 and the Medium Term Development Budget will be based on capital projects defined as a group of related activities that are implemented to achieve a specific output and address certain public needs. Projects should therefore be based on a comprehensive needs assessment and must have a timeframe for completion and realization of the desired results. Capital projects shall be all activities meeting the above definition with a cost of at least KSh. 5 million. A list of all ongoing and proposed projects should be submitted to the County Treasury using the format shown in the Annex III and IV. Kilifi County 2017/ /20 MTEF Budget Circular Page 7

8 Project Committees 21. Accounting officers are required to establish Project Committees comprising; Accounting Officer or Alternate-Chairperson; Departmental representative from the Department of Finance and Economic Planning; Up to a maximum of six representatives from technical sections of the County department appointed by the Accounting Officer 22. The Project Committee shall: Prioritize projects based on departmental development plan and Strategic Plan; Assess viability and sustainability of new projects; Approve projects to be implemented based on established criteria; Identification of potential project risks and mitigating measures; Provide guidance on any changes in the project design during implementation; Monitoring and evaluating the achievements of programmes/projects outputs and outcomes; and Recommending the mode of project financing. Project Identification Criteria 23. The Project Committee will be guided by the following considerations when identifying and prioritizing projects: i. The strategic importance of the project in line with the medium and long term development agenda; ii. iii. iv. Impact of the project on extreme poverty; Support to strategic investments for promoting growth and job creation; Fiscal viability and sustainability. 24. Completion of the on-going projects must be accorded priority. Any proposal for allocation of resources must be accompanied by a cost benefit analysis. The proposed additional or new expenditure will have to be aligned with the mandate of the department and should be subject to the available fiscal Kilifi County 2017/ /20 MTEF Budget Circular Page 8

9 VI. VII. space. In addition, county departments are required to provide information on the projects that require counterpart funding from the county government. The formats f0r reporting on capital projects are provided in Annex III and IV of this circular. Public Participation and Stakeholder Involvement 25. The Constitution of Kenya, 2010 requires public participation and involvement of other stakeholders in the Medium Term Budget process. County government departments should identify their critical stakeholders outside national and county government entities and engage them in programme prioritization. Public participation process and consultations should be documented and input incorporated when preparing final reports. County government departments are also expected to fully appraise their County Executive Committee Members on the budget process including, documents, form and content of departmental budget proposals to obtain their approval. Sector (Departmental) Working Groups (DWGs) 26. County departments should constitute Sector (Departmental) Working Groups as an avenue to bid for resources from the County level as well as within the department. The full participation of a department in the working group also provides a platform for effective stakeholder engagements as opposed to the commonly used approach of engaging members of the public in general. Therefore, County departments should develop their Departmental Working Group Reports; develop departmental policies and prepare budget proposals in consultation with their key stakeholders according to the format provided in Annex V of this circular. 27. Sector (Departmental) Working Groups shall comprise the following; i. Chairperson-Accounting Officer (to also set up a secretariat to assist in coordinating activities of the DWG) ii. Convener-A representative of the Department of Finance and Economic Planning (Principal Accountant) iii. Technical Working Group-Representatives of respective sections/directorates in the department iv. Representatives from Development Partners; and v. Representatives from among others; Kenya Private Sector Alliance, Professional Associations, Kilifi County 2017/ /20 MTEF Budget Circular Page 9

10 Non-Governmental Organizations/Community Based Organizations, Marginalized groups such as the elderly, and persons living with disability. 28. DWGs are expected to ensure that planned programmes and projects seek to address identified priorities in the CIDP and their linkage to MTP (II) of Vision 2030 by: i. Reviewing and using findings on Programme Performance to guide resource allocation; ii. iii. iv. Identifying the departmental policy, legal and institutional reforms requirements; Identifying all policies, programmes, and projects proposed for implementation over the Medium Term Budget; Estimating the cost implications of the planned projects; v. Prioritizing Sector Programmes/Projects and allocate resources appropriately in accordance with an agreed criteria; vi. vii. Identifying programmes and projects to be funded under Public Private Partnerships (PPP); and Coordinating activities leading to the development of DWG reports and departmental budget proposals. 29. DWG should avoid funding of new projects, unless there is funding available as a result of projects due/completed in the FY 2016/17. In addition, the new projects to be considered should be those that have been proposed by Project Committees and approved by the Accounting Officer. A separate list of due/completed projects should be appended to the departmental budget proposal. The list of development projects for FY 2017/18 should be presented in the format provided in Annex VI. D. EQUALIZATION FUND 30. The county government of Kilifi was identified as one of the targeted counties to receive the Equalization Fund established in Article 204 of the Constitution of Kenya, The Fund is meant to provide basic services including water, roads, health facilities and electricity to marginalized areas. The county government will work closely and hold consultations with the Equalization Board to identify projects for funding. Kilifi County 2017/ /20 MTEF Budget Circular Page 10

11 E. PREPARATION AND SUBMISSION OF BUDGET PROPOSALS 31. Accounting Officers are required to ensure that all activities of DWGs including drafting departmental budget proposals are completed on scheduled timelines. The proposals should be ready for submission to the County Treasury not later than September 27, 2016 as provided in the budget calendar. (See Annex I) F. CONCLUSION 32. Finally, Accounting Officers are required to ensure strict adherence to the Medium Term Budget guidelines and to bring the contents to this Circular to all Officers working under them. The guidelines are also available in the County website ( KOMBE, JOHN HAROLD COUNTY EXECUTIVE COMMITTEE MEMBER, FINANCE AND ECONOMIC PLANNING Kilifi County 2017/ /20 MTEF Budget Circular Page 11

12 ANNEX I: BUDGET CALENDER FOR FY 2017/18 MTEF BUDGET PROCESS Activity Sub-Activity Responsibility Deadline Launch Sector(Departmental) Working Groups Prioritization and formulation of budget proposals will be done through Sector(Departmental) Working Groups CECM, Finance and Economic Planning Develop and Issue MTEF guidelines Programme Performance & Strategic Reviews Preparation and Issuance of a budget circular setting out guidelines to be followed by all county government entities in the budget process Preparation and submission of Development Plan to the County Assembly for approval Review and update strategic plans " Review of programme outputs and outcomes " Expenditure Review " Review and approval of Projects for FY 2017/18 " CECM, Finance and Economic Planning Project Committees in County Departments 09-Aug Aug Aug-16 Progress Report on CIDP implementation " Development of Medium Term Budget Framework Preparation of MTEF budget proposals Preparation of annual plans " Draft County Budget Review and Outlook Paper County Executive Committee 09-Sep-16 Estimation of Resource Envelope County Treasury 26-Aug-16 Determination of Policy Priorities " " Preliminary Resource Allocation to Departments " " Draft Budget Review and Outlook Paper " " Submission and Approval of CBROP by Executive Committee " 02-Sep-16 Submission of Approved CBROP to Assembly " 09-Sep-16 Preparation of MTEF budget County proposals Departments 18-Oct-16 Retreat to draft Sector(Department) Reports County Departments Sept-16 Public Sector Hearing County Treasury Sept-16 Kilifi County 2017/ /20 MTEF Budget Circular Page 12

13 Draft County Fiscal Strategy Plan(CFSP) Debt Management Strategy Consolidated County Annual Budget Estimates Review and incorporation of stakeholder inputs in the Sector Reports County Departments 26-Sep-16 Submission of Reports to County Treasury Chief Officers 27-Sep-16 Consultative meeting with Executive Committee on Departmental Budget Proposals County Treasury 18-Oct-16 County Draft County Fiscal Strategy Paper Treasury 10-Nov-16 County Draft CFSP Treasury 24-Oct-16 Public Hearings on Draft CFSP County Treasury 31 Oct-4 Nov-2016 Review and incorporation of stakeholder inputs in the CFSP County Departments 07-Nov-16 Submission of CFSP to Executive Committee for Approval County Treasury 08-Nov-16 Submission of Approved CFSP to Assembly County Treasury 10-Nov-16 Preparation of the Debt Management Strategy of the County Government over the Medium for submission to the County Assembly County Treasury 10-Nov-16 Preparation and Approval of Final County Budget County Treasury 15-Mar-17 Develop and Issue final guidelines on preparation of 2017/18 MTEF Budget County Treasury 02-Dec-16 Submission of Budget Proposals to Treasury County Departments 22-Dec-16 Consolidation of the Draft Budget Estimates County Treasury Dec-2016 Public Hearing on Draft Budget Estimates County Treasury 4-13 Jan-17 Review and incorporation of stakeholder inputs in the Draft Budget Estimates County Treasury Jan-17 Submission of Draft Budget Estimates to the Executive Committee for approval County Treasury Jan-17 Submission of Draft Budget Estimates to the Assembly County Treasury 27-Jan-17 Review of Draft Budget Estimates by Assembly County Treasury 22-Feb-17 Report on Draft Budget Estimates from Assembly County Treasury 24-Feb-17 Kilifi County 2017/ /20 MTEF Budget Circular Page 13

14 Budget Statement Appropriation Bill passed Consolidation of the Final Budget Estimates County Treasury 10-Mar-17 Submission of Appropriation Bill to Assembly County Treasury 15-Mar-17 Submission of a Vote on Account to Assembly County Treasury 15-Mar-17 County Budget Statement Treasury 17-Mar-17 County Appropriation Bill passed Assembly 31-Mar-17 Kilifi County 2017/ /20 MTEF Budget Circular Page 14

15 ANNEX II: FORMAT FOR PRESENTATION OF PROGRAMME PERFORMANCE BASED BUDGETS (PBB) Vote No.: Vote Title Part A: Vision Part B: Mission Part C: Performance Overview and Background for Programme(s) Financing This section is supposed t briefly discuss the following Brief description of mandate; Expenditure trends approved budget against the actual expenditure for the 2013/ /16 budget; Major achievements based on the planned outputs/services for 2013/ /16 Constraints and challenges in the budget implementation and how they are being addressed ; and Major services/outputs to be provided in the 2017/ /20 budget Part D: Strategic Objectives (List of all the programmes and their strategic objectives.please note that each programme must have only one strategic objective/outcome which must be linked with strategic plan and Vision 2030) PART E: Summary of the Programme Key Outputs, Performance Indicators and Targets for FY 2015/ /20 Programme Delivery Unit Key Outputs Key Performance Indicators Target 2015/16 Actual Achievement 2015/16 Target (Baseline) 2016/17 Target 2017/18 Target 2018/19 Target 2019/20 Name of Programme Outcome SP1.1 SP1.2 etc. Kilifi County 2017/ /20 MTEF Budget Circular Page 15

16 Part F: Summary of Expenditure by Programmes and Subprogrammes 2015/ /20 (Ksh. millions) Programme Approved Budget 2015/16 Actual Expenditure 2015/16 Programme 1:(State the name of the Programme here) 1 Sub Programme(SP) SP1.1 SP1.2..N Total Expenditure of Programme 1 Programme 2:(State the name of the Programme here) SP2.1 SP2.2 N Total Expenditure of Programme 2 Baseline Estimates 2016/17 Estimates 2017/18 Projected Estimates 2018/ /20 Baseline Estimates 2016/17 Estimates 2017/18 Projected Estimates 2018/ /20 Total Expenditure of Vote Part G: Summary of Expenditure by Vote and Economic Classification 2 (KSh. million) Code Expenditure Classification Approved Budget 2015/16 Actual Expenditure 2015/16 Baseline Estimates2016/17 Estimates 2017/18 Projected Estimates 2018/ /20 Current Expenditure Compensation to Employees Use of goods and services Interest Subsidies Current Transfers Govt Agencies Social Benefits Other Expenses Non-Financial Assets Capital Expenditure Compensation to Employees Use of goods and services Interest Subsidies 1 NB. Repeat as shown in the Table under section E and F above for all programmes. Provide total expenditure for each programme and their summation must equal the total expenditure of the vote 2 The total current expenditure and capital expenditure must be equal to the total expenditure vote given in tables F, G &H. Kilifi County 2017/ /20 MTEF Budget Circular Page 16

17 Capital Transfers to Govt. Agencies Non-Financial Assets Financial Assets Total Expenditure of Vote Part H: Summary of Expenditure by Programmes, Sub-Programmes and Economic Classification (KSh. Million) Expenditure classification Approved Budget 2015/16 Actual Expenditure 2015/16 Baseline Estimates 2016/17 Estimates 2017/18 Projected Estimates 2018/ /20 Programme 1: State name of Programme here Code Current Expenditure Compensation to Employees Interest Use of goods and Services Subsidies Current Transfers Govt Agencies Social Benefits Other Expenses Non -Financial Assets Financial Assets Interest Capital Expenditure Compensation to Employees Use of Goods and Services Subsidies Capital Transfers Govt Agencies Social Benefits Other Expense Non-Financial Assets Financial Assets Sub-programme 1:(State the name of the sub-programme here) Current Expenditure Compensation to Employees Use of Goods and Services Interest Subsidies Current Transfers Govt Agencies Kilifi County 2017/ /20 MTEF Budget Circular Page 17

18 Social Benefits Other Expenses Non-Financial Assets Financial Assets Capital Expenditure Compensation to Employees Use of Goods and Services Interest Subsidies Capital Transfers Govt Agencies Social Benefits Other Expenses Non-Financial Assets Financial Assets Repeat as above in cases where Ministries/Departments as more than one programme and /or sub-programmes. Part I: Summary of Human Resource Programme Code XX1 Programme Title General Administration and Management Designation/Position/Title Authorized Establishment In Post as at 30th june, / /18 Funded Positions to Positions be Funded 2018/19 Projection Positions to be Funded 2019/20 Projection Positions to be Funded XX2 XX3 Total Funded Positions Kilifi County 2017/ /20 MTEF Budget Circular Page 18

19 ANNEX III: PROJECT CONCEPT NOTE 1. Project Name: 2.Project Geographic Location: 3.Project Type/Category: 4.Implementing Organization(s): 5.Coverage: Sub-counties/Wards; 6. Project Purpose: (Context and need for the project). In not more than one paragraph explain the problem that the project will address, and how this relates to the implementation of the CIDP and MTP II of Vision Brief Description of the project (Project Summary): In not more than one paragraph, explain what the project plans to achieve and how. Provide in summary, the project outputs (expected results), and the main activities that support each output. Indicate any project risks and how they will be addressed. Where possible, describe proposed steps to ensure sustainability of project. 8.Estimated project duration (months) 9. Estimated project cost: FY 2016/17 FY2017/18 FY2018/19 FY2019/20 KSh. KSh. KSh. KSh. 10.Outline economic and social benefits 12.Outline sources of financing Kilifi County 2017/ /20 MTEF Budget Circular Page 19

20 ANNEX IV: PROJECT DETAILS FY 2017/18 AND MTEF PROJECTIONS Department Vote Programme Sub-Programme Project Title Estimated cost of Project or Contract Value (a) Financing Timeline Actual Cumulativ e Expenditu re up to 30th June 2016 Outstan ding project cost as at 30th June 2016 Allocation for 2016/17 Budget Projection 2017/18 Projection 2018/19 Projection 2019/20 Project Status 3 CGK Other( Grant, foreign, etc) Start Date Expected Completi on Date (b) (a)-(b) CGK Other( grant, foreign etc) CGK Other (grant, foreig n etc) CGK Other (grant, foreig n etc) CGK Other(g rant, foreign etc) KSh. KSh. KSh. xx1 xx2 3 Project status should be given in terms of ongoing, new and pipeline projects Kilifi County 2017/ /20 MTEF Budget Circular Page 20

21 ANNEX V: SECTOR (DEPARTMENTAL) REPORT FORMAT SECTOR (DEPARTMENT) TITLE TABLE OF CONTENTS (Ensure that headings and subheadings are identical to those in the report) Chapter 1-5 should form the main body of the report and should be divided into logical sections and subsections, using the appropriate headings and numbering. Its purpose is to explain the conclusions and to justify the recommendations. EXECUTIVE SUMMARY (Highlights of key findings and recommendations) CHAPTER ONE: 1. INTRODUCTION 1.1. Background 1.2. Sector (Department) Vision and Mission 1.3. Strategic goals/objectives of the sector (Department) 1.4. Sub-sector and their Mandates 1.5. Autonomous and semi-autonomous Government Agencies 1.6. Role of Sector Stakeholders (The introduction should briefly describe the context: identify general subject, describe the problem or issue to be reported on; define the specific objectives for the report; outline the scope of the report; and comment on any limitations of the report) Kilifi County 2017/ /20 MTEF Budget Circular Page 21

22 CHAPTER TWO 2. PROGRAMME PERFORMANCE REVIEW 2013/ / Review of Sector (Department) Programmes/Sub-programme performance- Delivery of Outputs/KPI/targets as per the table below. Table 2.1: Sector (Department) Programme Performance Reviews Programme Subprogramme XX1 XX2 Key Output Planned Target Achieved Targets Remarks Key Performance Indicators 2013/ / / / / /16 NB: Where applicable, KPls and targets should be gender disaggregated 2.2. Expenditure Analysis Analysis of programme expenditure Table 2.2: Programme/Sub-Programme Expenditure Analysis ANALYSIS OF PROGRAMME EXPENDITURE PROGRAMME 1: Sub-programme:1 Sub-programme:2 APPROVED BUDGET ACTUAL EXPENDITURE 2013/ / / / / /16 Repeat as above for programme 2,3 e.t.c: TOTAL PROGRAMME TOTAL VOTE Analysis of programme expenditure by economic classification Table 2.3; Programme Expenditure Analysis by Economic Classification ANALYSIS OF PROGRAMME EXPENDITURE BY ECONOMIC CLASSIFICATION APPROVED BUDGET ACTUAL EXPENDITURE Economic Classification 2013/ / / / / /16 Kilifi County 2017/ /20 MTEF Budget Circular Page 22

23 PROGRAMME 1: Current Expenditure Compensation of Employees Use of goods and services Grants and other transfers Other recurrent Capital Expenditure Acquisition of Non-Financial Assets Capital Grants to Govt agencies Other development Repeat as above for programme 2,3 etc: TOTAL PROGRAMME TOTAL VOTE : Analysis of capital projects Table 2.4: Analysis of performance of Capital Projects CAPITAL PROJECTS IN THE DEPARTMENT PROJECT 1: Contract date: Contract cost: Contract completion date: Expected final cost: Location Expected completion date Completion stage 2013/14(%): Completion stage 2014/15(%): Completion stage 2015/16 (%) Budget Provision 2013/14 Budget provision 2014/15: Budget Provision 2015/16 Provide a brief overview of the specific needs to be addressed by the project. Repeat as above for projects 2,3etc 2.3. Review of pending bills Recurrent pending bills Development pending bills Kilifi County 2017/ /20 MTEF Budget Circular Page 23

24 CHAPTER THREE 3. MEDIUM TERM PRIORITIES AND FINANCIAL PLAN-2017/ / Prioritization of Programmes and Sub-Programmes Programmes and their objectives Programmes, Sub-Programmes, Expected Outcomes, Outputs, and Key Performance Indicators (KPIs) for the Sector as per the format below. Table 3.1: Programme/Sub-Programme, Outcome, Outputs and KIPs Delivery Programme unit Name of Programme Key outputs Key Performance indicators Target 2015/16 Actual Achievement 2015/16 Target Baseline 2016/17 Target 2017/18 Target 2018/19 Target 2019/20 SP1.1 SP1.2 etc NB: Where applicable, KPIs and target should be gender disaggregated Programme by order of ranking 3.2. Analysis of resources requirements versus allocation by: Sub-sector /Sector (Recurrent) Table 3.2: Recurrent Requirements/Allocations Analysis of Recurrent Resource Requirement vs Allocation Sector Name Vote and Vote Details XXX1 Economic Classification Gross AIA NET Compensation to Employees Transfers Other recurrent REQUIREMENT ALLOCATION 2016/17 Estimates 2017/ / / / / /20 Kilifi County 2017/ /20 MTEF Budget Circular Page 24

25 3.2.1 Sub-Sector/Sector Development Table 3.3: Development Resource Requirement/Allocations Analysis of Development Resources Requirement vs Allocation Sector Name Vote and Vote Details XXX1 Description Gross GOK Loans Grants Local AIA REQUIREMENT ALLOCATION 2016/17 Estimates 2017/ / / / / / : Programmes and Sub-Programmes (current and capital) as per the format below Analysis of Resource Requirement vs Allocation for 2017/ /20 Table 3.4: Programme/Sub-Programme Resource Requirement ANALYSIS OF PROGRAMME EXPENDITURE RESOURCE REQUIREMENT (AMOUNT KSH MILLIONS) 2016/ / / /20 Current Capital Total Current Capital Total Current Capital Total Current Capital Total PROGRAMME 1: Sub-Programme:1 Sub-Programme:2 Repeat as above for Programme 2,3 etc TOTAL PROGRAMME.. TOTAL VOTE. Table 3.5: Programme/Sub-Programme Resource Allocation ANALYSIS OF PROGRAMME EXPENDITURE RESOURCE ALLOCATION(AMOUNT KSHS MILLIONS) 2016/ / / /20 Current Capital Total Current Capital Total Current Capital Total Current Capital Total PROGRAMME 1: Sub-Programme:1 Sub-Programme:2 Kilifi County 2017/ /20 MTEF Budget Circular Page 25

26 Repeat as above for Programme 2,3 etc TOTAL PROGRAMME TOTAL VOTE 3.2.3: Programmes and Sub-Programmes by economic classification Economic classification Table 3.6: Programmes and Sub-Programmes by economic classification Economic classification ANALYSIS OF PROGRAMME EXPENDITURE BY ECONOMIC CLASSIFICATION REQUIREMENT ALLOCATION Economic Classification 2016/ / / / / /19 PROGRAMME 1: Current Expenditure Compensation of Employees Use of Goods and services Grants and other Transfers Other Recurrent Capital Expenditure Acquisition of Non-Financial Assets Capital Grants to Government Agencies Other Development Repeat as above for Programme 2,3 etc. TOTAL PROGRAMME. TOTAL VOTE Kilifi County 2017/ /20 MTEF Budget Circular Page 26

27 CHAPTER FOUR CROSS-SECTOR (DEPARTMENT) LINKAGES AND EMERGING ISSUES CHALLENGES CHAPTER FIVE CONCLUSION This section should summarize the key findings of the report, as outlined in the discussion under the chapters 1-5 of the report. The Conclusions should relate specifically to the report s objectives (as set out in the introduction); identify the major issues; be arranged in order of importance; be specific, and to the point; and be a list of numbered points CHAPTER SIX RECOMMENDATIONS This section should outline future actions. The Recommendations should be action orientated, and feasible; Relate logically to the Conclusions; be arranged in order of importance; and be to the point REFERENCES This section should list the sources referred to in the report APPENDICES Appendices should contain information that is too complex to include in the report. You need to direct readers to this information, as in Appendix A provides an overview of the Budget of Department X. Kilifi County 2017/ /20 MTEF Budget Circular Page 27

28 ANNEX VI: LIST OF DEVELOPMENT PROJECTS FY 2017/2018 DEPARTMENT/ENTITY (Name and Code) PROJECT SUB COUNTY WARD SITE ITEM VOTE BUDGET PROGRAMME SUB-PROGRAMME TOTAL Kilifi County 2017/ /20 MTEF Budget Circular Page 28