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This page gives you direct access to all the resources – web pages and downloadable files – available in the County Governance Toolkit.
You can narrow the search results by typing keywords in the search field and/or by adding filters using the check boxes below to select the Type of Resources and Topic of your interest.
End-Term Evaluation
An End-Term Evaluation assesses county medium and long-term plans, draws conclusions, distills lessons learned and builds knowledge for the future. Different types of evaluations exist, but a comprehensive end-term evaluation of these medium and long-term plans (or their program components) may apply criteria such as design,… read more
Toolkit PageMid-Term Review
A Mid-Term Review (MTR) takes place at the implementation mid-point of a county medium or long-term plan. It usually focuses on the degree to which planned results are on target, and the areas that may require improvement. Beyond this progress check, the MTR assesses a medium or long-term plan against criteria such as relevance… read more
Toolkit PageLegislative Oversight
Legislative Oversight is provided by the County Assembly, on behalf of the public, over all County government matters, including all audits. Regularity (financial and compliance) audit reports from the Auditor General are normally reviewed by the County Public Accounts and Investments Committee (PAIC) of the County Assembly,… read more
Toolkit PageSpecial Audits and Investigations
Special Audits and Investigations are “special purpose” audits, examples of which include environmental audits, information technology audits and procurement audits. Fraud and forensic investigations also fall under this heading. As with the performance audit, these audits, and the subsequent reporting by the Auditor General,… read more
Toolkit PagePerformance Audit
The Performance Audit assesses whether interventions, programmes and institutions are performing in accordance with the principles of economy, efficiency and effectiveness, and whether there is room for improvement, The audit focuses on the application of these principles to the County Government’s service provision to citizens… read more
Toolkit PageCompliance Audit
The Compliance Audit is one of two parts of the Regularity Audit process. It assesses whether activities, financial transactions and information are, in all material respects, in compliance with the mandates and authorities which govern the County Government. In other words, it focuses on ensuring that the County Government… read more
Toolkit PageFinancial Statement Audit
The Financial Statement Audit, also known as the Financial Audit, is one of two parts of the Regularity Audit process. It determines whether the County Government’s financial information is presented in accordance with the applicable financial reporting and regulatory frameworks as mandated by the National Treasury in… read more
Toolkit PageMTEF Sector Report
The MTEF Sector Report is a reporting and bidding document that provides a backward and forward-looking medium-term view on sector programs (sector performance review and program proposals) and budgets (sector past financial performance and future resource bids) set against the indicative resource ceilings proposed in the CBROP… read more
Toolkit PageAnnual Report
Annual Report: Departments prepare their annual reports (financial and non-financial) for direct submission to the Auditor-General within three months of the end of the financial year. Consolidated county reports are submitted to County Assembly, Auditor General and Controller of Budget within four months of the end of the… read more
Toolkit PageQuarterly Reports
Quarterly Reports: Every three months, departments prepare financial and non-financial reports to assess progress against performance targets. These reports are due internally within 15 days of the end of each quarter, and, post-consolidation, due to the County Assembly and Controller of Budget within one month of the end of… read more
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