Part XI – MONITORING AND REPORTING

129Responsibility for monitoring, evaluation and reporting

(1) The County Executive Committee Member responsibly for matters relating to planning shall prescribe a framework for monitoring and reporting on non-financial performance for use by accounting officers in evaluation of programmes and projects by measuring—

• (a) financial indicators which shall capture expenditures on the implementation of programmes and projects;
• (b) outputs indicators which shall measure what is directly supplied through the implementation of the programmes and projects; and
• (c) outcome or results indicators of the programme or projects which capture the expected effects on intended beneficiaries of the programme or project.

(2) The County Executive Committee Member responsible for matters relating to planning, shall also set up a system that shall facilitate efficient and effective data collection, storage and exchange to monitor and report on non-financial performance of the county government entity's individual programmes and projects.

(3) An Accounting Officer shall put in place efficient and effective systems to monitor and report on non-financial performance for his or her county government entity's individual programmes and projects based on the prescribed format under paragraphs (1) and (2) of this regulation and submit a report to the County Executive Committee Member responsible for planning with a copy to the Auditor-General.

(4) The County Executive Committee Member responsible for planning shall consolidate all the reports received under paragraph (2) of this regulation, and submit a report to the County Executive Committee Member for the County Treasury and publish and publicize it within seven (7) days after submitting it to the County Executive Committee Member.

130Footnotes to appropriation accounts

(1) An Accounting Officer shall provide footnotes to the annual financial statements prepared and submitted to the Auditor-General pursuant to section 164 of the Act.

(2) The footnotes to the financial statements referred to under paragraph (1) of this regulation, shall at the minimum include—

• (a) the details of Appropriation-in-Aid;
• (b) excess Appropriation-in-Aid, if any;
• (c) reasons for material differences between approved estimates and actual expenditure, or actual collection of Appropriation-in-Aid;
• (d) losses and write offs;
• (e) nugatory and similar payments, compensation and ex-gratia payments;
• (f) arrears of Appropriation-in-Aid and Appropriation-in-Aid abandoned; and
• (g) advances appropriately analyzed including imprests.

(3) Where, in respect of any footnotes referred to, in this regulation, there is nil return that particular footnote shall be omitted entirely.

131Special county public funds and County corporations additional reporting responsibilities

An accounting officer of a county government entity shall disclose in the annual financial and non-financial report a list of special funds or county corporations controlled by that county government entity.