The National Reports present budget performance of Government Ministries, Departments and Agencies (MDAs). Actual performance is compared to annual targets and the objectives stated in the Budget Policy Statement (BPS). The reports also highlight the challenges that faced budget implementation during the reporting period and makes recommendations to address these challenges.
This Budget Implementation and Review Reports (BIRR) are prepared in line with Article 228(6) of the Constitution, which requires the Controller of Budget to report to each House of Parliament on the implementation of the budgets of the national and county governments every four months. The overall objective of the reports is to give an account on how the public funds released to Ministries, Departments and Agencies (MDAs) have been utilized, highlight any key challenges in budget implementation, and make recommendations to address the challenges. The reports are intended to inform Parliament, the Executive and other stakeholders including the public on revenue and expenditure performance by public institutions.