Quarterly 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 the quarter. Q3 reports (period January-March) and Q4 projections are usually used as the baseline for the budget estimates and draft work plans for the next fiscal year.

Linkages

Upstream: CIDP, ADP, Budget Appropriation, Work Plan

Downstream: Revised Budget Estimates, Annual Report, draft Work Plan and Estimates for following fiscal year

Description

Guided and supported by County Finance and Economic Planning, departments prepare quarterly financial and non-financial reports on actual progress against performance targets set out in their M&E plans. Financial reports track progress against budget, while non-financials report progress against the performance targets of the key program outputs and outcomes listed in the work plan and budget. These reports are then consolidated by County Finance and Economic Planning for review by the County Executive Committee within 15 days of the end of each quarter, subsequent to which they are submitted to the County Assembly and Controller of Budget, and published on the County web site within one month of the end of the quarter.

For a mode detailed description, follow this link: Quarterly Report - step by step

Decision makers inside the County Executive and those that should hold the Executive to account (the County Assembly and the public at large) should be able to clearly see how much is being spent and the progress made for each programme and sub-programme. Are resources flowing and spent without the corresponding progress on outcomes? Counties need improved reporting templates that combine in a clear and intelligible manner both financial and non-financial information to allow for informed decision making.

Resources