Bungoma county has been using revenue collected in the first half of 2018/19 financial year, which is against the law, a report by Controller of Budget Agnes Odhiambo has revealed.
Odhiambo said the county’s gross expenditure had increased to Sh4.28 billion against an approved budget of Sh3.81 billion.
The difference means the county was spending revenue collected at the source, which was against regulations of the Public Finance Management (PFM) Act of 2012.
“The county has reported a gross expenditure of Sh4.28 billion, which is above the approved exchequer issues of Sh3.81 billion which is an indication that the county may be spending own-source revenue in contravention of Section 109 of the PFM Act,” read the report.