CEKA/debug_cob.html at main · saemscodes/CEKA · GitHub

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
283
284
285
286
287
288
289
290
291
292
293
294
295
296
297
298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315
316
317
318
319
320
321
322
323
324
325
326
327
328
329
330
331
332
333
334
335
336
337
338
339
340
341
342
343
344
345
346
347
348
349
350
351
352
353
354
355
356
357
358
359
360
361
362
363
364
365
366
367
368
369
370
371
372
373
374
375
376
377
378
379
380
381
382
383
384
385
386
387
388
389
390
391
392
393
394
395
396
397
398
399
400
401
402
403
404
405
406
407
408
409
410
411
412
413
414
415
416
417
418
419
420
421
422
423
424
425
426
427
428
429
430
431
432
433
434
435
436
437
438
439
440
441
442
443
444
445
446
447
448
449
450
451
452
453
454
455
456
457
458
459
460
461
462
463
464
465
466
467
468
469
470
471
472
473
474
475
476
477
478
479
480
481
482
483
484
485
486
487
488
489
490
491
492
493
494
495
496
497
498
499
500
501
502
503
504
505
506
507
508
509
510
511
512
513
514
515
516
517
518
519
520
521
522
523
524
525
526
527
528
529
530
531
532
533
534
535
536
537
538
539
540
541
542
543
544
545
546
547
548
549
550
551
552
553
554
555
556
557
558
559
560
561
562
563
564
565
566
567
568
569
570
571
572
573
574
575
576
577
578
579
580
581
582
583
584
585
586
587
588
589
590
591
592
593
594
595
596
597
598
599
600
601
602
603
604
605
606
607
608
609
610
611
612
613
614
615
616
617
618
619
620
621
622
623
624
625
626
627
628
629
630
631
632
633
634
635
636
637
638
639
640
641
642
643
644
645
646
647
648
649
650
651
652
653
654
655
656
657
658
659
660
661
662
663
664
665
666
667
668
669
670
671
672
673
674
675
676
677
678
679
680
681
682
683
684
685
686
687
688
689
690
691
692
693
694
695
696
697
698
699
700
701
702
703
704
705
706
707
708
709
710
711
712
713
714
715
716
717
718
719
720
721
722
723
724
725
726
727
728
729
730
731
732
733
734
735
736
737
738
739
740
741
742
743
744
745
746
747
748
749
750
751
752
753
754
755
756
757
758
759
760
761
762
763
764
765
766
767
768
769
770
771
772
773
774
775
776
777
778
779
780
781
782
783
784
785
786
787
788
789
790
791
792
793
794
795
796
797
798
799
800
801
802
803
804
805
806
807
808
809
810
811
812
813
814
815
816
817
818
819
820
821
822
823
824
825
826
827
828
829
830
831
832
833
834
835
836
837
838
839
840
841
842
843
844
845
846
847
848
849
850
851
852
853
854
855
856
857
858
859
860
861
862
863
864
865
866
867
868
869
870
871
872
873
874
875
876
877
878
879
880
881
882
883
884
885
886
887
888
889
890
891
892
893
894
895
896
897
898
899
900
901
902
903
904
905
906
907
908
909
910
911
912
913
914
915
916
917
918
919
920
921
922
923
924
925
926
927
928
929
930
931
932
933
934
935
936
937
938
939
940
941
942
943
944
945
946
947
948
949
950
951
952
953
954
955
956
957
958
959
960
961
962
963
964
965
966
967
968
969
970
971
972
973
974
975
976
977
978
979
980
981
982
983
984
985
986
987
988
989
990
991
992
993
994
995
996
997
998
999
1000
<!DOCTYPE html><html lang="en-US" id="arve" style="" class="js flexbox canvas canvastext webgl no-touch geolocation postmessage no-websqldatabase indexeddb hashchange history draganddrop websockets rgba hsla multiplebgs backgroundsize borderimage borderradius boxshadow textshadow opacity cssanimations csscolumns cssgradients cssreflections csstransforms csstransforms3d csstransitions fontface generatedcontent video audio localstorage sessionstorage webworkers no-applicationcache svg inlinesvg smil svgclippaths js_active vc_desktop vc_transform vc_transform wf-opensans-n3-active wf-opensans-n4-active wf-opensans-n6-active wf-opensans-n7-active wf-opensans-n8-active wf-opensans-i3-active wf-opensans-i4-active wf-opensans-i6-active wf-opensans-i7-active wf-opensans-i8-active wf-active"><head>
    <script type="text/javascript" async="" src="https://www.google-analytics.com/analytics.js"></script><script type="text/javascript" async="" src="https://www.googletagmanager.com/gtag/js?id=G-4E67X9B5KX&amp;cx=c&amp;gtm=4e6291"></script><script type="text/javascript" async="" src="https://www.google-analytics.com/plugins/ua/linkid.js"></script><script type="text/javascript" id="www-widgetapi-script" src="https://www.youtube.com/s/player/fd1b5dc8/www-widgetapi.vflset/www-widgetapi.js" async=""></script><script type="text/javascript" async="" src="https://www.googletagmanager.com/gtag/js?id=UA-132654096-2&amp;cx=c&amp;gtm=4e6291h1"></script><script type="text/javascript" async="" src="https://www.google-analytics.com/analytics.js"></script><script src="https://ajax.googleapis.com/ajax/libs/webfont/1.5.3/webfont.js" type="text/javascript" async=""></script><script src="https://code.jquery.com/jquery-3.6.0.min.js" integrity="sha256-/xUj+3OJU5yExlq6GSYGSHk7tPXikynS7ogEvDej/m4=" crossorigin="anonymous"></script>
  <script src="https://code.jquery.com/jquery-migrate-3.4.0.min.js" integrity="sha256-mBCu5+bVfYzOqpYyK4jm30ZxAZRomuErKEFJFIyrwvM=" crossorigin="anonymous"></script>
		<!-- PAGE TOOLS	========================================== -->

	<meta charset="UTF-8">
	<meta name="author" content="Office of the Controller of Budget (OCOB)">
	<meta name="description" content="The Office of the Controller of Budget (OCOB) was established by the Constitution of Kenya 2010, under Article 228 and became operational upon the appointment of the Controller of budget on 27th August 2011. Prior to this, some of the functions of the Office of the Controller of Budget were performed by the Controller and Auditor General and the Treasury while others did not exist.">

		<!-- MOBILE TOOLS	========================================== -->
	<meta name="viewport" content="width=device-width, initial-scale=1">
		<!-- WordPress TOOLS	========================================== -->

	<link rel="profile" href="http://gmpg.org/xfn/11">
	<link rel="pingback" href="https://cob.go.ke/xmlrpc.php">

	<!-- FAVICON	========================================== -->


	<!-- Custom Pre Header Variables [Getting from ACF] ========================================== -->

	<title>County Reports – Office of the Controller of Budget</title>
                        <script>
                            /* You can add more configuration options to webfontloader by previously defining the WebFontConfig with your options */
                            if ( typeof WebFontConfig === "undefined" ) {
                                WebFontConfig = new Object();
                            }
                            WebFontConfig['google'] = {families: ['Open+Sans:300,400,600,700,800,300italic,400italic,600italic,700italic,800italic']};

                            (function() {
                                var wf = document.createElement( 'script' );
                                wf.src = 'https://ajax.googleapis.com/ajax/libs/webfont/1.5.3/webfont.js';
                                wf.type = 'text/javascript';
                                wf.async = 'true';
                                var s = document.getElementsByTagName( 'script' )[0];
                                s.parentNode.insertBefore( wf, s );
                            })();
                        </script>
                        <link rel="dns-prefetch" href="//s0.wp.com">
<link rel="dns-prefetch" href="//secure.gravatar.com">
<link rel="dns-prefetch" href="//www.youtube.com">
<link rel="dns-prefetch" href="//a.vimeocdn.com">
<link rel="dns-prefetch" href="//s.w.org">
<link rel="alternate" type="application/rss+xml" title="Office of the Controller of Budget » Feed" href="https://cob.go.ke/feed/">
<link rel="alternate" type="application/rss+xml" title="Office of the Controller of Budget » Comments Feed" href="https://cob.go.ke/comments/feed/">
		<!-- This site uses the Google Analytics by MonsterInsights plugin v7.18.0 - Using Analytics tracking - https://www.monsterinsights.com/ -->
							<script src="//www.googletagmanager.com/gtag/js?id=UA-83822807-1" type="text/javascript" data-cfasync="false" async=""></script>
			<script type="text/javascript" data-cfasync="false">
				var mi_version = '7.18.0';
				var mi_track_user = true;
				var mi_no_track_reason = '';

								var disableStr = 'ga-disable-UA-83822807-1';

				/* Function to detect opted out users */
				function __gtagTrackerIsOptedOut() {
					return document.cookie.indexOf( disableStr + '=true' ) > - 1;
				}

				/* Disable tracking if the opt-out cookie exists. */
				if ( __gtagTrackerIsOptedOut() ) {
					window[disableStr] = true;
				}

				/* Opt-out function */
				function __gtagTrackerOptout() {
					document.cookie = disableStr + '=true; expires=Thu, 31 Dec 2099 23:59:59 UTC; path=/';
					window[disableStr] = true;
				}

				if ( 'undefined' === typeof gaOptout ) {
					function gaOptout() {
						__gtagTrackerOptout();
					}
				}
								window.dataLayer = window.dataLayer || [];
				if ( mi_track_user ) {
					function __gtagTracker() {dataLayer.push( arguments );}
					__gtagTracker( 'js', new Date() );
					__gtagTracker( 'set', {
						'developer_id.dZGIzZG' : true,
						                    });
					__gtagTracker( 'config', 'UA-83822807-1', {
						forceSSL:true,link_attribution:true,					} );
										window.gtag = __gtagTracker;										(
						function () {
							/* https://developers.google.com/analytics/devguides/collection/analyticsjs/ */
							/* ga and __gaTracker compatibility shim. */
							var noopfn = function () {
								return null;
							};
							var newtracker = function () {
								return new Tracker();
							};
							var Tracker = function () {
								return null;
							};
							var p = Tracker.prototype;
							p.get = noopfn;
							p.set = noopfn;
							p.send = function (){
								var args = Array.prototype.slice.call(arguments);
								args.unshift( 'send' );
								__gaTracker.apply(null, args);
							};
							var __gaTracker = function () {
								var len = arguments.length;
								if ( len === 0 ) {
									return;
								}
								var f = arguments[len - 1];
								if ( typeof f !== 'object' || f === null || typeof f.hitCallback !== 'function' ) {
									if ( 'send' === arguments[0] ) {
										var hitConverted, hitObject = false, action;
										if ( 'event' === arguments[1] ) {
											if ( 'undefined' !== typeof arguments[3] ) {
												hitObject = {
													'eventAction': arguments[3],
													'eventCategory': arguments[2],
													'eventLabel': arguments[4],
													'value': arguments[5] ? arguments[5] : 1,
												}
											}
										}
										if ( 'pageview' === arguments[1] ) {
											if ( 'undefined' !== typeof arguments[2] ) {
												hitObject = {
													'eventAction': 'page_view',
													'page_path' : arguments[2],
												}
											}
										}
										if ( typeof arguments[2] === 'object' ) {
											hitObject = arguments[2];
										}
										if ( typeof arguments[5] === 'object' ) {
											Object.assign( hitObject, arguments[5] );
										}
										if ( 'undefined' !== typeof arguments[1].hitType ) {
											hitObject = arguments[1];
											if ( 'pageview' === hitObject.hitType ) {
												hitObject.eventAction = 'page_view';
											}
										}
										if ( hitObject ) {
											action = 'timing' === arguments[1].hitType ? 'timing_complete' : hitObject.eventAction;
											hitConverted = mapArgs( hitObject );
											__gtagTracker( 'event', action, hitConverted );
										}
									}
									return;
								}

								function mapArgs( args ) {
									var arg, hit = {};
									var gaMap = {
										'eventCategory': 'event_category',
										'eventAction': 'event_action',
										'eventLabel': 'event_label',
										'eventValue': 'event_value',
										'nonInteraction': 'non_interaction',
										'timingCategory': 'event_category',
										'timingVar': 'name',
										'timingValue': 'value',
										'timingLabel': 'event_label',
										'page' : 'page_path',
										'location' : 'page_location',
										'title' : 'page_title',
									};
									for ( arg in args ) {
										if ( args.hasOwnProperty(arg) && gaMap.hasOwnProperty(arg) ) {
											hit[gaMap[arg]] = args[arg];
										} else {
											hit[arg] = args[arg];
										}
									}
									return hit;
								}

								try {
									f.hitCallback();
								} catch ( ex ) {
								}
							};
							__gaTracker.create = newtracker;
							__gaTracker.getByName = newtracker;
							__gaTracker.getAll = function () {
								return [];
							};
							__gaTracker.remove = noopfn;
							__gaTracker.loaded = true;
							window['__gaTracker'] = __gaTracker;
						}
					)();
									} else {
										console.log( "" );
					( function () {
							function __gtagTracker() {
								return null;
							}
							window['__gtagTracker'] = __gtagTracker;
							window['gtag'] = __gtagTracker;
					} )();
									}
			</script>
				<!-- / Google Analytics by MonsterInsights -->
				<script type="text/javascript">
			window._wpemojiSettings = {"baseUrl":"https:\/\/s.w.org\/images\/core\/emoji\/11\/72x72\/","ext":".png","svgUrl":"https:\/\/s.w.org\/images\/core\/emoji\/11\/svg\/","svgExt":".svg","source":{"concatemoji":"https:\/\/cob.go.ke\/wp-includes\/js\/wp-emoji-release.min.js?ver=4.9.20"}};
			!function(e,a,t){var n,r,o,i=a.createElement("canvas"),p=i.getContext&&i.getContext("2d");function s(e,t){var a=String.fromCharCode;p.clearRect(0,0,i.width,i.height),p.fillText(a.apply(this,e),0,0);e=i.toDataURL();return p.clearRect(0,0,i.width,i.height),p.fillText(a.apply(this,t),0,0),e===i.toDataURL()}function c(e){var t=a.createElement("script");t.src=e,t.defer=t.type="text/javascript",a.getElementsByTagName("head")[0].appendChild(t)}for(o=Array("flag","emoji"),t.supports={everything:!0,everythingExceptFlag:!0},r=0;r<o.length;r++)t.supports[o[r]]=function(e){if(!p||!p.fillText)return!1;switch(p.textBaseline="top",p.font="600 32px Arial",e){case"flag":return s([55356,56826,55356,56819],[55356,56826,8203,55356,56819])?!1:!s([55356,57332,56128,56423,56128,56418,56128,56421,56128,56430,56128,56423,56128,56447],[55356,57332,8203,56128,56423,8203,56128,56418,8203,56128,56421,8203,56128,56430,8203,56128,56423,8203,56128,56447]);case"emoji":return!s([55358,56760,9792,65039],[55358,56760,8203,9792,65039])}return!1}(o[r]),t.supports.everything=t.supports.everything&&t.supports[o[r]],"flag"!==o[r]&&(t.supports.everythingExceptFlag=t.supports.everythingExceptFlag&&t.supports[o[r]]);t.supports.everythingExceptFlag=t.supports.everythingExceptFlag&&!t.supports.flag,t.DOMReady=!1,t.readyCallback=function(){t.DOMReady=!0},t.supports.everything||(n=function(){t.readyCallback()},a.addEventListener?(a.addEventListener("DOMContentLoaded",n,!1),e.addEventListener("load",n,!1)):(e.attachEvent("onload",n),a.attachEvent("onreadystatechange",function(){"complete"===a.readyState&&t.readyCallback()})),(n=t.source||{}).concatemoji?c(n.concatemoji):n.wpemoji&&n.twemoji&&(c(n.twemoji),c(n.wpemoji)))}(window,document,window._wpemojiSettings);
		</script><script src="https://cob.go.ke/wp-includes/js/wp-emoji-release.min.js?ver=4.9.20" type="text/javascript" defer=""></script>
		<style type="text/css">
img.wp-smiley,
img.emoji {
	display: inline !important;
	border: none !important;
	box-shadow: none !important;
	height: 1em !important;
	width: 1em !important;
	margin: 0 .07em !important;
	vertical-align: -0.1em !important;
	background: none !important;
	padding: 0 !important;
}
</style>
<link rel="stylesheet" id="dashicons-css" href="https://cob.go.ke/wp-includes/css/dashicons.min.css?ver=4.9.20" type="text/css" media="all">
<link rel="stylesheet" id="elusive-css" href="https://cob.go.ke/wp-content/plugins/menu-icons/vendor/kucrut/icon-picker/css/types/elusive.min.css?ver=2.0" type="text/css" media="all">
<link rel="stylesheet" id="font-awesome-css" href="https://cob.go.ke/wp-content/plugins/menu-icons/vendor/kucrut/icon-picker/css/types/font-awesome.min.css?ver=4.7.0" type="text/css" media="all">
<link rel="stylesheet" id="foundation-icons-css" href="https://cob.go.ke/wp-content/plugins/menu-icons/vendor/kucrut/icon-picker/css/types/foundation-icons.min.css?ver=3.0" type="text/css" media="all">
<link rel="stylesheet" id="genericons-css" href="https://cob.go.ke/wp-content/plugins/menu-icons/vendor/kucrut/icon-picker/css/types/genericons.min.css?ver=3.4" type="text/css" media="all">
<link rel="stylesheet" id="menu-icons-extra-css" href="https://cob.go.ke/wp-content/plugins/menu-icons/css/extra.min.css?ver=0.11.2" type="text/css" media="all">
<link rel="stylesheet" id="bbp-default-css" href="https://cob.go.ke/wp-content/plugins/bbpress/templates/default/css/bbpress.css?ver=2.5.14-6684" type="text/css" media="screen">
<link rel="stylesheet" id="contact-form-7-css" href="https://cob.go.ke/wp-content/plugins/contact-form-7/includes/css/styles.css?ver=5.0.3" type="text/css" media="all">
<link rel="stylesheet" id="wpdm-bootstrap-css" href="https://cob.go.ke/wp-content/plugins/download-manager/assets/bootstrap/css/bootstrap.css?ver=4.9.20" type="text/css" media="all">
<link rel="stylesheet" id="wpdm-front-css" href="https://cob.go.ke/wp-content/plugins/download-manager/assets/css/front.css?ver=4.9.20" type="text/css" media="all">
<link rel="stylesheet" id="rs-plugin-settings-css" href="https://cob.go.ke/wp-content/plugins/slider_revolution/public/assets/css/settings.css?ver=5.4.7.1" type="text/css" media="all">
<style id="rs-plugin-settings-inline-css" type="text/css">
#rs-demo-id {}
</style>
<link rel="stylesheet" id="ewd-ufaq-style-css" href="https://cob.go.ke/wp-content/plugins/ultimate-faqs/css/ewd-ufaq-styles.css?ver=4.9.20" type="text/css" media="all">
<link rel="stylesheet" id="ewd-ufaq-rrssb-css" href="https://cob.go.ke/wp-content/plugins/ultimate-faqs/css/rrssb-min.css?ver=4.9.20" type="text/css" media="all">
<link rel="stylesheet" id="chosen-css" href="https://cob.go.ke/wp-content/plugins/wp-job-manager/assets/css/chosen.css?ver=1.1.0" type="text/css" media="all">
<link rel="stylesheet" id="wp-job-manager-frontend-css" href="https://cob.go.ke/wp-content/plugins/wp-job-manager/assets/css/frontend.css?ver=1.31.3" type="text/css" media="all">
<link rel="stylesheet" id="NextGEN-css" href="https://cob.go.ke/home/cobgo/public_html/wp-content/plugins/nextcellent-gallery-nextgen-legacy/css/nggallery.css?ver=1.0.0" type="text/css" media="screen">
<link rel="stylesheet" id="NextCellent-Framework-css" href="https://cob.go.ke/wp-content/plugins/nextcellent-gallery-nextgen-legacy/css/framework-min.css?ver=1.0.1" type="text/css" media="screen">
<link rel="stylesheet" id="shutter-css" href="https://cob.go.ke/wp-content/plugins/nextcellent-gallery-nextgen-legacy/shutter/shutter-reloaded.css?ver=1.3.4" type="text/css" media="screen">
<link rel="stylesheet" id="custom-style-css" href="https://cob.go.ke/wp-content/themes/infopress/framework/assets/css/custom-style.css?ver=4.9.20" type="text/css" media="all">
<style id="custom-style-inline-css" type="text/css">

  .header-logo img{height: 76px;}

  .owl-theme .owl-controls .owl-page.active span, .news-grid-category ul li a, .dropcap-style.main-color-dropcap .first-letter, .highlighted-text.main-color-highlighted,.isotope-filters ul li a.active, .process-box:hover .number-box, .panel .active, .dropcap-style.main-color-dropcap .first-letter, .isotope-filters ul li a.active, input[type='submit'], .info-pagination ul li.active a, .media-materials.quote-format h5, .post-format-sign, .header-bottom-wrap, .header_cart_span, .pre-header .quick-link-box,.header-bottom-search, .header-bottom-main-wrapper.stick-header-animate, .modal__content a, .woocommerce a.remove:hover, .woocommerce #respond input#submit.alt, .woocommerce a.button.alt, .woocommerce button.button.alt, .woocommerce input.button.alt,.owl-theme .owl-dots .owl-dot.active span, .owl-theme .owl-dots .owl-dot:hover span, .vc_general.vc_pagination.vc_pagination-style-infopress .vc_active a.vc_pagination-trigger,.woocommerce span.onsale, .main-color,.vc_tta-style-shadow .vc_active .vc_tta-panel-heading,.social-links.custom-widget ul li i,.searchform input[type='submit'], .woocommerce-product-search input[type='submit'], .searchform button{
    background: #ba4ca6 !important;
  }

  .progress-bar.main-colorz { background-color: #ba4ca6 !important; }

  .ui-slider .ui-slider-range{
    background: none repeat scroll 0 0 #ba4ca6 !important;
  }

  .vc_tta-style-default ul.vc_tta-tabs-list li.vc_tta-tab.vc_active, .vc_tta-style-dark ul.vc_tta-tabs-list li.vc_tta-tab.vc_active, .nav-tabs>li.active>a, .nav-tabs>li.active>a:focus, .nav-tabs>li.active>a:hover, .link-style i, .pre-header .quick-link-box ul li, .woocommerce .woocommerce-message, .arrow-link i{
    border-color: #ba4ca6 !important;
  }

  .woocommerce div.product .woocommerce-tabs ul.tabs li.active{
    border-top-color: #ba4ca6 !important;
  }

  .pre-header .quick-link-box:after{
    border-color: transparent transparent #ba4ca6 transparent !important;
  }

  a.add_to_cart_button, .sf-menu ul li a:hover,.all-news-link a:hover, .process-box:hover h5, .link-style i, .twitter-widget a, .twitter-icon-card, .header-cart .basket-hover, .header-modern-style-info-box i, .header-modern-style-info-title, .header-bottom-info .header-info-phone i, .contact-mail-sends i, .post-materials ul li a:hover, .promote-play:before, .promote-play a, .prev-project i, .next-project i, .woocommerce .woocommerce-message:before, .main-text-color, .main-text-color a{
    color: #ba4ca6 !important;
  }

  .news-grid .link-style a i{
    border: solid 1px #ba4ca6 !important;
  }

.news-text a, .link-style a, .link-style a i, .portfolio-title h6{
    color: #ba4ca6 !important;
  }


  .second-color, .dropcap-style.second-color-dropcap .first-letter, .highlighted-text.second-color-highlighted,.breadcrumb-link ul li a:after{
    background: #29aae1 !important;
  }

  .progress-bar.main-colorz{
    background-color: #ba4ca6 !important;
  }

  .progress-bar.second-colorz{
    background-color: #29aae1 !important;
  }

  .second-text-color, .mail-help a.mail-envelope{
    color: #29aae1 !important;
  }


  .footer-credit-text{
    background: #f0f0f0 !important;
  }


  #loading-area{
    background: #0277BD;
  }


  .twitter-background{
    background: #f5f5f5;
  }

  @font-face{
      font-family: Poppins;
      src: url('/wp-content/themes/infopress/framework/assets/fonts/Poppins-Bold.woff2') format('woff2'),
           url('/wp-content/themes/infopress/framework/assets/fonts/Poppins-Bold.woff') format('woff');
      font-weight: 600;
      font-style: normal;
  }

  @font-face {
    font-family: Poppins;
    src: url('/wp-content/themes/infopress/framework/assets/fonts/Poppins-Light.woff2') format('woff2'),
         url('/wp-content/themes/infopress/framework/assets/fonts/Poppins-Light.woff') format('woff');
    font-weight: 300;
    font-style: normal;
  }

  h1, h2, h3, h4, h5, h6, .header-nav ul li a, .title-font-bold,.title-font-light,.all-news-link a, .odometer span, .dropcap-style .first-letter, input[type='submit'], .spoiler.on:before, .heading-font {
    font-family: 'Poppins', Helvetica, Arial, sans-serif;
  }

  body, .body-font, .header-nav ul.sub-menu li a, .header-nav ul.mega-sub-menu li a, .shopping_cart_dropdown_inner ul li a{
    font-family: 'Open Sans', Helvetica, Arial, sans-serif !important;
  }

  .dark-comment code, .dark-comment, .dark-comment a, .dark-comment h5, .sidebar-widget.dark a, .sidebar-widget.dark caption, .sidebar-widget.dark ul li ul li a:before, .sidebar-widget.dark h5, .sidebar-widget.dark h5 a, .sidebar-widget.dark a, .dark .portfolio-filters ul li a, .dark .card a, .dark .news-title h4, .dark .news-date, .sidebar-widget.dark .news-date, .dark .news-month, .dark .news-grid-category h5, .dark.custom-list, .dark .price-period, .dark .price-value, .dark .price-value h1, .team-user.dark, .sidebar-widget.dark ::-webkit-input-placeholder, .sidebar-widget.dark, .sidebar-widget.dark  .map-info.hvr-icon-drop::before, .footer-container.dark, .footer-container.dark a, .testimonials-custom.dark, .testimonials-custom.dark .quote{
    color: #ffffff;
  }

  .dark-comment code, .dark-comment textarea, .dark .news-month, .dark .card, .dark .process-box .number-box, .dark .price-button, .dark .price-value, .dark.card, .dark .customer-card, .sidebar-widget.dark .map-info, .sidebar-widget.dark tbody td, .sidebar-widget.dark select, .sidebar-widget.dark .searchform input[type='text'], .sidebar-widget.dark .twitter-icon-card, .dark .portfolio-filters ul li a, .dropcap-style.dark-dropcap .first-letter, .highlighted-text.dark-highlighted, .dark .line-style hr, .dark hr, .dark .customer-card:after, .dark .vc_toggle{
    background: #333e44;
  }

  .dark-comment hr, .page-comment.dark-comment, .dark-comment textarea, .dark .news-title, .dark .all-news-link a, .dark .news-box, .dark.custom-list.divider ul li, .dark .price-button, .dark .price-value, .sidebar-widget.dark .custom-list.divider ul li, .sidebar-widget.dark .recent-post-box, .dark .customer-card, .dark .customer-box, .sidebar-widget.dark hr, .sidebar-widget.dark .wp-caption, .sidebar-widget.dark thead th, .sidebar-widget.dark tbody td, .sidebar-widget.dark tbody td:hover, .sidebar-widget.dark select, .sidebar-widget.dark .searchform input[type='text'], .sidebar-widget.dark .twitter-icon-card, .sidebar-widget.dark ul.menu li{
    border-color: #424E55;
  }

  .dark .customer-card:after{
    border-color: transparent transparent #333e44 #333e44;
  }

  .dark .customer-box:after{
    border-top: 8px solid #424E55;
  }

  .dark .news-date hr, .dark .portfolio-cat ul li, .dark .team-image,.dark .team-info{
    border-color: #78878f;
  }

</style>
<link rel="stylesheet" id="bootstrap-css" href="https://cob.go.ke/wp-content/themes/infopress/framework/assets/css/bootstrap.min.css" type="text/css" media="all">
<link rel="stylesheet" id="infopress-css-css" href="https://cob.go.ke/wp-content/themes/infopress/framework/assets/css/infopress-css.css" type="text/css" media="all">
<link rel="stylesheet" id="owl-carousel-css" href="https://cob.go.ke/wp-content/themes/infopress/framework/assets/css/owl.carousel.css" type="text/css" media="all">
<link rel="stylesheet" id="slicknav-css" href="https://cob.go.ke/wp-content/themes/infopress/framework/assets/css/slicknav.css" type="text/css" media="all">
<link rel="stylesheet" id="infopress-main-css" href="https://cob.go.ke/wp-content/themes/infopress/style.css?ver=4.9.20" type="text/css" media="all">
<link rel="stylesheet" id="infopress-responsive-css" href="https://cob.go.ke/wp-content/themes/infopress/framework/assets/css/infopress-responsive.css" type="text/css" media="all">
<link rel="stylesheet" id="jetpack-widget-social-icons-styles-css" href="https://cob.go.ke/wp-content/plugins/jetpack/modules/widgets/social-icons/social-icons.css?ver=20170506" type="text/css" media="all">
<link rel="stylesheet" id="pojo-a11y-css" href="https://cob.go.ke/wp-content/plugins/pojo-accessibility/assets/css/style.min.css?ver=1.0.0" type="text/css" media="all">
<link rel="stylesheet" id="js_composer_front-css" href="https://cob.go.ke/wp-content/plugins/infopress/assets/css/js_composer.min.css?ver=5.4.5" type="text/css" media="all">
<link rel="stylesheet" id="wps-visitor-style-css" href="https://cob.go.ke/wp-content/plugins/wps-visitor-counter/styles/css/default.css?ver=2" type="text/css" media="all">
<link rel="stylesheet" id="jetpack_css-css" href="https://cob.go.ke/wp-content/plugins/jetpack/css/jetpack.css?ver=6.3.5" type="text/css" media="all">
<script type="text/javascript">
/* <![CDATA[ */
var monsterinsights_frontend = {"js_events_tracking":"true","download_extensions":"doc,pdf,ppt,zip,xls,docx,pptx,xlsx","inbound_paths":"[{\"path\":\"\\\/go\\\/\",\"label\":\"affiliate\"},{\"path\":\"\\\/recommend\\\/\",\"label\":\"affiliate\"}]","home_url":"https:\/\/cob.go.ke","hash_tracking":"false","ua":"UA-83822807-1"};
/* ]]> */
</script>
<script type="text/javascript" src="https://cob.go.ke/wp-content/plugins/google-analytics-for-wordpress/assets/js/frontend-gtag.min.js?ver=7.18.0"></script>
<script type="text/javascript" src="https://cob.go.ke/wp-includes/js/jquery/jquery.js?ver=1.12.4"></script>
<script type="text/javascript" src="https://cob.go.ke/wp-includes/js/jquery/jquery-migrate.min.js?ver=1.4.1"></script>
<script type="text/javascript" src="https://cob.go.ke/wp-content/plugins/download-manager/assets/bootstrap/js/bootstrap.min.js?ver=4.9.20"></script>
<script type="text/javascript" src="https://cob.go.ke/wp-content/plugins/download-manager/assets/js/front.js?ver=4.9.20"></script>
<script type="text/javascript" src="https://cob.go.ke/wp-content/plugins/download-manager/assets/js/chosen.jquery.min.js?ver=4.9.20"></script>
<script type="text/javascript" src="https://cob.go.ke/wp-content/plugins/slider_revolution/public/assets/js/jquery.themepunch.enablelog.js?ver=5.4.7.1"></script>
<script type="text/javascript">
/* <![CDATA[ */
var shutterSettings = {"msgLoading":"L O A D I N G","msgClose":"Click to Close","imageCount":"1"};
/* ]]> */
</script>
<script type="text/javascript" src="https://cob.go.ke/wp-content/plugins/nextcellent-gallery-nextgen-legacy/shutter/shutter-reloaded.js?ver=1.3.3"></script>
<script type="text/javascript" src="https://cob.go.ke/wp-content/plugins/nextcellent-gallery-nextgen-legacy/js/owl.carousel.min.js?ver=2"></script>
<script type="text/javascript" src="https://cob.go.ke/wp-content/themes/infopress/framework/assets/js/modernizr-2.6.2-respond-1.1.0.min.js?ver=1"></script>
<script type="text/javascript">
/* <![CDATA[ */
var wpspagevisit = {"ajaxurl":"https:\/\/cob.go.ke\/wp-admin\/admin-ajax.php","ajax_nonce":"c381327ac0"};
/* ]]> */
</script>
<script type="text/javascript" src="https://cob.go.ke/wp-content/plugins/wps-visitor-counter/styles/js/custom.js?ver=1"></script>
<meta name="generator" content="WordPress Download Manager 2.9.76">
<link rel="https://api.w.org/" href="https://cob.go.ke/wp-json/">
<link rel="EditURI" type="application/rsd+xml" title="RSD" href="https://cob.go.ke/xmlrpc.php?rsd">
<link rel="wlwmanifest" type="application/wlwmanifest+xml" href="https://cob.go.ke/wp-includes/wlwmanifest.xml">
<link rel="canonical" href="https://cob.go.ke/reports/consolidated-county-budget-implementation-review-reports/">
<link rel="shortlink" href="https://wp.me/PdmDCK-yW">
<link rel="alternate" type="application/json+oembed" href="https://cob.go.ke/wp-json/oembed/1.0/embed?url=https%3A%2F%2Fcob.go.ke%2Freports%2Fconsolidated-county-budget-implementation-review-reports%2F">
<link rel="alternate" type="text/xml+oembed" href="https://cob.go.ke/wp-json/oembed/1.0/embed?url=https%3A%2F%2Fcob.go.ke%2Freports%2Fconsolidated-county-budget-implementation-review-reports%2F&amp;format=xml">

        <script>
            var wpdm_site_url = 'https://cob.go.ke/';
            var wpdm_home_url = 'https://cob.go.ke/';
            var ajax_url = 'https://cob.go.ke/wp-admin/admin-ajax.php';
            var wpdm_ajax_url = 'https://cob.go.ke/wp-admin/admin-ajax.php';
            var wpdm_ajax_popup = '0';
        </script>


        <!-- <meta name="NextGEN" version="1.9.35" /> -->
    <script type="text/javascript">
        var ajaxurl = 'https://cob.go.ke/wp-admin/admin-ajax.php';
    </script>
<style type="text/css">
.header-basket {
    display: none;
    visibility:hidden;
}

.header-vertical-seperator {
    display: none;
   visibility:hidden;
}
._hidden {
    display: none!important;
}
</style>

<link rel="dns-prefetch" href="//v0.wordpress.com">
<style type="text/css">img#wpstats{display:none}</style><meta name="generator" content="Powered by WPBakery Page Builder - drag and drop page builder for WordPress.">
<!--[if lte IE 9]><link rel="stylesheet" type="text/css" href="https://cob.go.ke/wp-content/plugins/infopress/assets/css/vc_lte_ie9.min.css" media="screen"><![endif]--><!--- pojo accessibility custom  css --->
<style type="text/css">
@media (max-width: 767px) { #pojo-a11y-toolbar { top: 50px !important; } }
#pojo-a11y-toolbar .pojo-a11y-toolbar-toggle a{ background-color: #4054b2;	color: #ffffff;}
#pojo-a11y-toolbar .pojo-a11y-toolbar-overlay, #pojo-a11y-toolbar .pojo-a11y-toolbar-overlay ul.pojo-a11y-toolbar-items.pojo-a11y-links{ border-color: #4054b2;}
body.pojo-a11y-focusable a:focus{ outline-style: solid !important;	outline-width: 1px !important;	outline-color: #FF0000 !important;}
#pojo-a11y-toolbar{ top: 100px !important;}
#pojo-a11y-toolbar .pojo-a11y-toolbar-overlay{ background-color: #ffffff;}
#pojo-a11y-toolbar .pojo-a11y-toolbar-overlay ul.pojo-a11y-toolbar-items li.pojo-a11y-toolbar-item a, #pojo-a11y-toolbar .pojo-a11y-toolbar-overlay p.pojo-a11y-toolbar-title{ color: #333333;}
#pojo-a11y-toolbar .pojo-a11y-toolbar-overlay ul.pojo-a11y-toolbar-items li.pojo-a11y-toolbar-item a.active{ background-color: #4054b2;	color: #ffffff;}</style><meta name="generator" content="Powered by Slider Revolution 5.4.7.1 - responsive, Mobile-Friendly Slider Plugin for WordPress with comfortable drag and drop interface.">

<!-- Jetpack Open Graph Tags -->
<meta property="og:type" content="article">
<meta property="og:title" content="County Reports">
<meta property="og:url" content="https://cob.go.ke/reports/consolidated-county-budget-implementation-review-reports/">
<meta property="og:description" content="Visit the post for more.">
<meta property="article:published_time" content="2018-07-12T10:00:13+00:00">
<meta property="article:modified_time" content="2025-12-15T12:24:37+00:00">
<meta property="og:site_name" content="Office of the Controller of Budget">
<meta property="og:image" content="https://cob.go.ke/wp-content/uploads/2025/11/cropped-OCOB-Header-2-2.png-II-2.png">
<meta property="og:image:width" content="512">
<meta property="og:image:height" content="512">
<meta property="og:locale" content="en_US">
<meta name="twitter:text:title" content="County Reports">
<meta name="twitter:image" content="https://cob.go.ke/wp-content/uploads/2025/11/cropped-OCOB-Header-2-2.png-II-2-270x270.png">
<meta name="twitter:card" content="summary">
<meta name="twitter:description" content="Visit the post for more.">

<!-- End Jetpack Open Graph Tags -->
<link rel="icon" href="https://cob.go.ke/wp-content/uploads/2025/11/cropped-OCOB-Header-2-2.png-II-2-32x32.png" sizes="32x32">
<link rel="icon" href="https://cob.go.ke/wp-content/uploads/2025/11/cropped-OCOB-Header-2-2.png-II-2-192x192.png" sizes="192x192">
<link rel="apple-touch-icon-precomposed" href="https://cob.go.ke/wp-content/uploads/2025/11/cropped-OCOB-Header-2-2.png-II-2-180x180.png">
<meta name="msapplication-TileImage" content="https://cob.go.ke/wp-content/uploads/2025/11/cropped-OCOB-Header-2-2.png-II-2-270x270.png">
<script type="text/javascript">function setREVStartSize(e){
						try{ e.c=jQuery(e.c);var i=jQuery(window).width(),t=9999,r=0,n=0,l=0,f=0,s=0,h=0;
							if(e.responsiveLevels&&(jQuery.each(e.responsiveLevels,function(e,f){f>i&&(t=r=f,l=e),i>f&&f>r&&(r=f,n=e)}),t>r&&(l=n)),f=e.gridheight[l]||e.gridheight[0]||e.gridheight,s=e.gridwidth[l]||e.gridwidth[0]||e.gridwidth,h=i/s,h=h>1?1:h,f=Math.round(h*f),"fullscreen"==e.sliderLayout){var u=(e.c.width(),jQuery(window).height());if(void 0!=e.fullScreenOffsetContainer){var c=e.fullScreenOffsetContainer.split(",");if (c) jQuery.each(c,function(e,i){u=jQuery(i).length>0?u-jQuery(i).outerHeight(!0):u}),e.fullScreenOffset.split("%").length>1&&void 0!=e.fullScreenOffset&&e.fullScreenOffset.length>0?u-=jQuery(window).height()*parseInt(e.fullScreenOffset,0)/100:void 0!=e.fullScreenOffset&&e.fullScreenOffset.length>0&&(u-=parseInt(e.fullScreenOffset,0))}f=u}else void 0!=e.minHeight&&f<e.minHeight&&(f=e.minHeight);e.c.closest(".rev_slider_wrapper").css({height:f})
						}catch(d){console.log("Failure at Presize of Slider:"+d)}
					};</script>
			<link rel="stylesheet" type="text/css" id="wp-custom-css" href="https://cob.go.ke/?custom-css=d9987d2770">
		<style type="text/css" title="dynamic-css" class="options-output">h2.site-description{font-family:"Open Sans";opacity: 1;visibility: visible;-webkit-transition: opacity 0.24s ease-in-out;-moz-transition: opacity 0.24s ease-in-out;transition: opacity 0.24s ease-in-out;}.wf-loading h2.site-description,{opacity: 0;}.ie.wf-loading h2.site-description,{visibility: hidden;}</style><noscript><style type="text/css"> .wpb_animate_when_almost_visible { opacity: 1; }</style></noscript>	<!-- Global site tag (gtag.js) - Google Analytics -->
    <script async="" src="https://www.googletagmanager.com/gtag/js?id=UA-132654096-2"></script>
    <script>
      window.dataLayer = window.dataLayer || [];
      function gtag(){dataLayer.push(arguments);}
      gtag('js', new Date());

      gtag('config', 'UA-132654096-2');
    </script><link rel="stylesheet" href="https://fonts.googleapis.com/css?family=Open+Sans:300,400,600,700,800,300italic,400italic,600italic,700italic,800italic">
<link rel="stylesheet" id="gravatar-card-css" href="https://0.gravatar.com/js/hovercards/hovercards.min.css?ver=0.15.0-1"><style>.theiaStickySidebar:after {content: ""; display: table; clear: both;}</style><style id="fit-vids-style">.fluid-width-video-wrapper{width:100%;position:relative;padding:0;}.fluid-width-video-wrapper iframe,.fluid-width-video-wrapper object,.fluid-width-video-wrapper embed {position:absolute;top:0;left:0;width:100%;height:100%;}</style></head>
<body class="page-template-default page page-id-2166 page-child parent-pageid-2161 infopress wpb-js-composer js-comp-ver-5.4.5 vc_responsive"><a id="pojo-a11y-skip-content" class="pojo-skip-link pojo-skip-content" tabindex="1" accesskey="s" href="#content">Skip to content</a><nav id="pojo-a11y-toolbar" class="pojo-a11y-toolbar-left pojo-" role="navigation">
			<div class="pojo-a11y-toolbar-toggle">
				<a class="pojo-a11y-toolbar-link pojo-a11y-toolbar-toggle-link" href="javascript:void(0);" title="">
					<span class="pojo-sr-only">Open toolbar</span>
					<svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 100 100" fill="currentColor" width="1em">
						<g><path d="M60.4,78.9c-2.2,4.1-5.3,7.4-9.2,9.8c-4,2.4-8.3,3.6-13,3.6c-6.9,0-12.8-2.4-17.7-7.3c-4.9-4.9-7.3-10.8-7.3-17.7c0-5,1.4-9.5,4.1-13.7c2.7-4.2,6.4-7.2,10.9-9.2l-0.9-7.3c-6.3,2.3-11.4,6.2-15.3,11.8C7.9,54.4,6,60.6,6,67.3c0,5.8,1.4,11.2,4.3,16.1s6.8,8.8,11.7,11.7c4.9,2.9,10.3,4.3,16.1,4.3c7,0,13.3-2.1,18.9-6.2c5.7-4.1,9.6-9.5,11.7-16.2l-5.7-11.4C63.5,70.4,62.5,74.8,60.4,78.9z"></path><path d="M93.8,71.3l-11.1,5.5L70,51.4c-0.6-1.3-1.7-2-3.2-2H41.3l-0.9-7.2h22.7v-7.2H39.6L37.5,19c2.5,0.3,4.8-0.5,6.7-2.3c1.9-1.8,2.9-4,2.9-6.6c0-2.5-0.9-4.6-2.6-6.3c-1.8-1.8-3.9-2.6-6.3-2.6c-2,0-3.8,0.6-5.4,1.8c-1.6,1.2-2.7,2.7-3.2,4.6c-0.3,1-0.4,1.8-0.3,2.3l5.4,43.5c0.1,0.9,0.5,1.6,1.2,2.3c0.7,0.6,1.5,0.9,2.4,0.9h26.4l13.4,26.7c0.6,1.3,1.7,2,3.2,2c0.6,0,1.1-0.1,1.6-0.4L97,77.7L93.8,71.3z"></path></g>					</svg>
				</a>
			</div>
			<div class="pojo-a11y-toolbar-overlay">
				<div class="pojo-a11y-toolbar-inner">
					<p class="pojo-a11y-toolbar-title"></p>

					<ul class="pojo-a11y-toolbar-items pojo-a11y-tools">
																			<li class="pojo-a11y-toolbar-item">
								<a href="#" class="pojo-a11y-toolbar-link pojo-a11y-btn-resize-font pojo-a11y-btn-resize-plus" data-action="resize-plus" data-action-group="resize" tabindex="-1">
									<span class="pojo-a11y-toolbar-icon"><svg version="1.1" xmlns="http://www.w3.org/2000/svg" width="1em" viewBox="0 0 448 448"><path fill="currentColor" d="M256 200v16c0 4.25-3.75 8-8 8h-56v56c0 4.25-3.75 8-8 8h-16c-4.25 0-8-3.75-8-8v-56h-56c-4.25 0-8-3.75-8-8v-16c0-4.25 3.75-8 8-8h56v-56c0-4.25 3.75-8 8-8h16c4.25 0 8 3.75 8 8v56h56c4.25 0 8 3.75 8 8zM288 208c0-61.75-50.25-112-112-112s-112 50.25-112 112 50.25 112 112 112 112-50.25 112-112zM416 416c0 17.75-14.25 32-32 32-8.5 0-16.75-3.5-22.5-9.5l-85.75-85.5c-29.25 20.25-64.25 31-99.75 31-97.25 0-176-78.75-176-176s78.75-176 176-176 176 78.75 176 176c0 35.5-10.75 70.5-31 99.75l85.75 85.75c5.75 5.75 9.25 14 9.25 22.5z" "=""></path></svg></span><span class="pojo-a11y-toolbar-text">Increase Text</span>								</a>
							</li>

							<li class="pojo-a11y-toolbar-item">
								<a href="#" class="pojo-a11y-toolbar-link pojo-a11y-btn-resize-font pojo-a11y-btn-resize-minus" data-action="resize-minus" data-action-group="resize" tabindex="-1">
									<span class="pojo-a11y-toolbar-icon"><svg version="1.1" xmlns="http://www.w3.org/2000/svg" width="1em" viewBox="0 0 448 448"><path fill="currentColor" d="M256 200v16c0 4.25-3.75 8-8 8h-144c-4.25 0-8-3.75-8-8v-16c0-4.25 3.75-8 8-8h144c4.25 0 8 3.75 8 8zM288 208c0-61.75-50.25-112-112-112s-112 50.25-112 112 50.25 112 112 112 112-50.25 112-112zM416 416c0 17.75-14.25 32-32 32-8.5 0-16.75-3.5-22.5-9.5l-85.75-85.5c-29.25 20.25-64.25 31-99.75 31-97.25 0-176-78.75-176-176s78.75-176 176-176 176 78.75 176 176c0 35.5-10.75 70.5-31 99.75l85.75 85.75c5.75 5.75 9.25 14 9.25 22.5z"></path></svg></span><span class="pojo-a11y-toolbar-text">Decrease Text</span>								</a>
							</li>

													<li class="pojo-a11y-toolbar-item">
								<a href="#" class="pojo-a11y-toolbar-link pojo-a11y-btn-background-group pojo-a11y-btn-grayscale" data-action="grayscale" data-action-group="schema" tabindex="-1">
									<span class="pojo-a11y-toolbar-icon"><svg version="1.1" xmlns="http://www.w3.org/2000/svg" width="1em" viewBox="0 0 448 448"><path fill="currentColor" d="M15.75 384h-15.75v-352h15.75v352zM31.5 383.75h-8v-351.75h8v351.75zM55 383.75h-7.75v-351.75h7.75v351.75zM94.25 383.75h-7.75v-351.75h7.75v351.75zM133.5 383.75h-15.5v-351.75h15.5v351.75zM165 383.75h-7.75v-351.75h7.75v351.75zM180.75 383.75h-7.75v-351.75h7.75v351.75zM196.5 383.75h-7.75v-351.75h7.75v351.75zM235.75 383.75h-15.75v-351.75h15.75v351.75zM275 383.75h-15.75v-351.75h15.75v351.75zM306.5 383.75h-15.75v-351.75h15.75v351.75zM338 383.75h-15.75v-351.75h15.75v351.75zM361.5 383.75h-15.75v-351.75h15.75v351.75zM408.75 383.75h-23.5v-351.75h23.5v351.75zM424.5 383.75h-8v-351.75h8v351.75zM448 384h-15.75v-352h15.75v352z"></path></svg></span><span class="pojo-a11y-toolbar-text">Grayscale</span>								</a>
							</li>

													<li class="pojo-a11y-toolbar-item">
								<a href="#" class="pojo-a11y-toolbar-link pojo-a11y-btn-background-group pojo-a11y-btn-high-contrast" data-action="high-contrast" data-action-group="schema" tabindex="-1">
									<span class="pojo-a11y-toolbar-icon"><svg version="1.1" xmlns="http://www.w3.org/2000/svg" width="1em" viewBox="0 0 448 448"><path fill="currentColor" d="M192 360v-272c-75 0-136 61-136 136s61 136 136 136zM384 224c0 106-86 192-192 192s-192-86-192-192 86-192 192-192 192 86 192 192z" "=""></path></svg></span><span class="pojo-a11y-toolbar-text">High Contrast</span>								</a>
							</li>

						<li class="pojo-a11y-toolbar-item">
							<a href="#" class="pojo-a11y-toolbar-link pojo-a11y-btn-background-group pojo-a11y-btn-negative-contrast" data-action="negative-contrast" data-action-group="schema" tabindex="-1">

								<span class="pojo-a11y-toolbar-icon"><svg version="1.1" xmlns="http://www.w3.org/2000/svg" width="1em" viewBox="0 0 448 448"><path fill="currentColor" d="M416 240c-23.75-36.75-56.25-68.25-95.25-88.25 10 17 15.25 36.5 15.25 56.25 0 61.75-50.25 112-112 112s-112-50.25-112-112c0-19.75 5.25-39.25 15.25-56.25-39 20-71.5 51.5-95.25 88.25 42.75 66 111.75 112 192 112s149.25-46 192-112zM236 144c0-6.5-5.5-12-12-12-41.75 0-76 34.25-76 76 0 6.5 5.5 12 12 12s12-5.5 12-12c0-28.5 23.5-52 52-52 6.5 0 12-5.5 12-12zM448 240c0 6.25-2 12-5 17.25-46 75.75-130.25 126.75-219 126.75s-173-51.25-219-126.75c-3-5.25-5-11-5-17.25s2-12 5-17.25c46-75.5 130.25-126.75 219-126.75s173 51.25 219 126.75c3 5.25 5 11 5 17.25z"></path></svg></span><span class="pojo-a11y-toolbar-text">Negative Contrast</span>							</a>
						</li>

													<li class="pojo-a11y-toolbar-item">
								<a href="#" class="pojo-a11y-toolbar-link pojo-a11y-btn-background-group pojo-a11y-btn-light-background" data-action="light-background" data-action-group="schema" tabindex="-1">
									<span class="pojo-a11y-toolbar-icon"><svg version="1.1" xmlns="http://www.w3.org/2000/svg" width="1em" viewBox="0 0 448 448"><path fill="currentColor" d="M184 144c0 4.25-3.75 8-8 8s-8-3.75-8-8c0-17.25-26.75-24-40-24-4.25 0-8-3.75-8-8s3.75-8 8-8c23.25 0 56 12.25 56 40zM224 144c0-50-50.75-80-96-80s-96 30-96 80c0 16 6.5 32.75 17 45 4.75 5.5 10.25 10.75 15.25 16.5 17.75 21.25 32.75 46.25 35.25 74.5h57c2.5-28.25 17.5-53.25 35.25-74.5 5-5.75 10.5-11 15.25-16.5 10.5-12.25 17-29 17-45zM256 144c0 25.75-8.5 48-25.75 67s-40 45.75-42 72.5c7.25 4.25 11.75 12.25 11.75 20.5 0 6-2.25 11.75-6.25 16 4 4.25 6.25 10 6.25 16 0 8.25-4.25 15.75-11.25 20.25 2 3.5 3.25 7.75 3.25 11.75 0 16.25-12.75 24-27.25 24-6.5 14.5-21 24-36.75 24s-30.25-9.5-36.75-24c-14.5 0-27.25-7.75-27.25-24 0-4 1.25-8.25 3.25-11.75-7-4.5-11.25-12-11.25-20.25 0-6 2.25-11.75 6.25-16-4-4.25-6.25-10-6.25-16 0-8.25 4.5-16.25 11.75-20.5-2-26.75-24.75-53.5-42-72.5s-25.75-41.25-25.75-67c0-68 64.75-112 128-112s128 44 128 112z"></path></svg></span><span class="pojo-a11y-toolbar-text">Light Background</span>								</a>
							</li>

													<li class="pojo-a11y-toolbar-item">
								<a href="#" class="pojo-a11y-toolbar-link pojo-a11y-btn-links-underline" data-action="links-underline" data-action-group="toggle" tabindex="-1">
									<span class="pojo-a11y-toolbar-icon"><svg version="1.1" xmlns="http://www.w3.org/2000/svg" width="1em" viewBox="0 0 448 448"><path fill="currentColor" d="M364 304c0-6.5-2.5-12.5-7-17l-52-52c-4.5-4.5-10.75-7-17-7-7.25 0-13 2.75-18 8 8.25 8.25 18 15.25 18 28 0 13.25-10.75 24-24 24-12.75 0-19.75-9.75-28-18-5.25 5-8.25 10.75-8.25 18.25 0 6.25 2.5 12.5 7 17l51.5 51.75c4.5 4.5 10.75 6.75 17 6.75s12.5-2.25 17-6.5l36.75-36.5c4.5-4.5 7-10.5 7-16.75zM188.25 127.75c0-6.25-2.5-12.5-7-17l-51.5-51.75c-4.5-4.5-10.75-7-17-7s-12.5 2.5-17 6.75l-36.75 36.5c-4.5 4.5-7 10.5-7 16.75 0 6.5 2.5 12.5 7 17l52 52c4.5 4.5 10.75 6.75 17 6.75 7.25 0 13-2.5 18-7.75-8.25-8.25-18-15.25-18-28 0-13.25 10.75-24 24-24 12.75 0 19.75 9.75 28 18 5.25-5 8.25-10.75 8.25-18.25zM412 304c0 19-7.75 37.5-21.25 50.75l-36.75 36.5c-13.5 13.5-31.75 20.75-50.75 20.75-19.25 0-37.5-7.5-51-21.25l-51.5-51.75c-13.5-13.5-20.75-31.75-20.75-50.75 0-19.75 8-38.5 22-52.25l-22-22c-13.75 14-32.25 22-52 22-19 0-37.5-7.5-51-21l-52-52c-13.75-13.75-21-31.75-21-51 0-19 7.75-37.5 21.25-50.75l36.75-36.5c13.5-13.5 31.75-20.75 50.75-20.75 19.25 0 37.5 7.5 51 21.25l51.5 51.75c13.5 13.5 20.75 31.75 20.75 50.75 0 19.75-8 38.5-22 52.25l22 22c13.75-14 32.25-22 52-22 19 0 37.5 7.5 51 21l52 52c13.75 13.75 21 31.75 21 51z"></path></svg></span><span class="pojo-a11y-toolbar-text">Links Underline</span>								</a>
							</li>

													<li class="pojo-a11y-toolbar-item">
								<a href="#" class="pojo-a11y-toolbar-link pojo-a11y-btn-readable-font" data-action="readable-font" data-action-group="toggle" tabindex="-1">
									<span class="pojo-a11y-toolbar-icon"><svg version="1.1" xmlns="http://www.w3.org/2000/svg" width="1em" viewBox="0 0 448 448"><path fill="currentColor" d="M181.25 139.75l-42.5 112.5c24.75 0.25 49.5 1 74.25 1 4.75 0 9.5-0.25 14.25-0.5-13-38-28.25-76.75-46-113zM0 416l0.5-19.75c23.5-7.25 49-2.25 59.5-29.25l59.25-154 70-181h32c1 1.75 2 3.5 2.75 5.25l51.25 120c18.75 44.25 36 89 55 133 11.25 26 20 52.75 32.5 78.25 1.75 4 5.25 11.5 8.75 14.25 8.25 6.5 31.25 8 43 12.5 0.75 4.75 1.5 9.5 1.5 14.25 0 2.25-0.25 4.25-0.25 6.5-31.75 0-63.5-4-95.25-4-32.75 0-65.5 2.75-98.25 3.75 0-6.5 0.25-13 1-19.5l32.75-7c6.75-1.5 20-3.25 20-12.5 0-9-32.25-83.25-36.25-93.5l-112.5-0.5c-6.5 14.5-31.75 80-31.75 89.5 0 19.25 36.75 20 51 22 0.25 4.75 0.25 9.5 0.25 14.5 0 2.25-0.25 4.5-0.5 6.75-29 0-58.25-5-87.25-5-3.5 0-8.5 1.5-12 2-15.75 2.75-31.25 3.5-47 3.5z"></path></svg></span><span class="pojo-a11y-toolbar-text">Readable Font</span>								</a>
							</li>
																		<li class="pojo-a11y-toolbar-item">
							<a href="#" class="pojo-a11y-toolbar-link pojo-a11y-btn-reset" data-action="reset" tabindex="-1">
								<span class="pojo-a11y-toolbar-icon"><svg version="1.1" xmlns="http://www.w3.org/2000/svg" width="1em" viewBox="0 0 448 448"><path fill="currentColor" d="M384 224c0 105.75-86.25 192-192 192-57.25 0-111.25-25.25-147.75-69.25-2.5-3.25-2.25-8 0.5-10.75l34.25-34.5c1.75-1.5 4-2.25 6.25-2.25 2.25 0.25 4.5 1.25 5.75 3 24.5 31.75 61.25 49.75 101 49.75 70.5 0 128-57.5 128-128s-57.5-128-128-128c-32.75 0-63.75 12.5-87 34.25l34.25 34.5c4.75 4.5 6 11.5 3.5 17.25-2.5 6-8.25 10-14.75 10h-112c-8.75 0-16-7.25-16-16v-112c0-6.5 4-12.25 10-14.75 5.75-2.5 12.75-1.25 17.25 3.5l32.5 32.25c35.25-33.25 83-53 132.25-53 105.75 0 192 86.25 192 192z"></path></svg></span>
                                <span class="pojo-a11y-toolbar-text">Reset</span>
							</a>
						</li>
					</ul>
									</div>
			</div>
		</nav>
<div id="wrapper">

	<!-- LOADING   ========================================== -->


    <div class="default-header header-standart_header-style">


		<!-- PRE HEADER   ========================================== -->

		<div class="pre-header">
			<div class="container">
				<div class="row">
					<div class="col-lg-6 pull-left">
												<ul class="header-information">
														<li><a href="tel:+254709910000"><i class="fa fa-phone"></i>+254709910000</a></li>
																					<li><a href="mailto:info@cob.go.ke"><i class="fa fa-envelope"></i>info@cob.go.ke</a></li>
													</ul>
											</div>
					<div class="col-lg-6">
						<div class="pull-right clearfix">
															<a class="tenders-link" href="https://cob.go.ke/careers"> Careers </a>
								<a class="tenders-link" href="https://cob.go.ke/updates"> Updates </a>
								<a class="tenders-link" href="https://cob.go.ke/faqs"> FAQs </a>
								<a class="tenders-link" href="https://cob.go.ke/tenders"> Tenders </a>
								<!-- Quick Link   ========================================== -->
								<div class="quick-link">
									<a href="#">Quick Links<i class="fa fa-caret-down"></i></a>
									<div class="quick-link-box">
										<div class="menu-quicklinks-container"><ul id="menu-quicklinks" class="menu"><li id="menu-item-1269565978" class=" menu-item menu-item-type-custom menu-item-object-custom"><a target="_blank" href="https://mail.cob.go.ke/" class="external" rel="nofollow">Staff Mail</a></li>
<li id="menu-item-1269483322" class=" menu-item menu-item-type-custom menu-item-object-custom"><a target="_blank" href="https://intranet.cob.go.ke/" class="external" rel="nofollow">Intranet</a></li>
</ul></div>									</div>
								</div>
								<a id="media-link" href="#"> Media </a>

						</div>
					</div> <!-- Col 6 Close Div -->

				</div> <!-- Row Close Div -->
			</div> <!-- Container Close Div -->
		</div> <!-- Pre Header Close Div -->
				<!-- PRE HEADER FINISH   ========================================== -->

		<!-- MAIN HEADER START   ========================================== -->
		<div class="main-header stick-header  ">
			<div class="container pos-relative">
				<div class="row">

					<!-- Logo   ========================================== -->
					<div class="header-logo col-lg-2">
		                		                	<a href="https://cob.go.ke/"><img alt="logo" src="https://cob.go.ke/wp-content/uploads/2025/11/OCOB-Header-2.png-II.png"></a>
		                					</div>


					<!-- Main Nav   ========================================== -->
					<div class="header-nav default-header col-lg-10">

													<div class="pull-right">
											            	</div> <!-- Pull Right Close Div -->
																		<div class="pull-right">
							<ul id="nav" class="sf-menu superfish"><li id="menu-item-213010646" class=" menu-item menu-item-type-post_type menu-item-object-page menu-item-home"><a href="https://cob.go.ke/" class="external"><i class="_mi _before dashicons dashicons-admin-home" aria-hidden="true"></i><span>Home</span></a></li>
<li id="menu-item-212383279" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children"><a href="https://cob.go.ke/about-us/" class="external"><i class="_mi _before dashicons dashicons-groups" aria-hidden="true"></i><span>About Us</span></a>
<ul class="sub-menu" style="display: none; visibility: hidden;">
<li id="menu-item-217481219" class=" menu-item menu-item-type-post_type menu-item-object-page"><a href="https://cob.go.ke/about-us/our-mandate/" class="external"><i class="_mi _before dashicons dashicons-testimonial" aria-hidden="true"></i><span>Our Mandate</span></a></li>
<li id="menu-item-1380737748" class=" menu-item menu-item-type-post_type menu-item-object-page"><a href="https://cob.go.ke/about-us/vision-mission-core-values/" class="external"><i class="_mi _before fa fa-binoculars" aria-hidden="true"></i><span>Vision, Mission &amp; Core Values</span></a></li>
<li id="menu-item-1524615749" class=" menu-item menu-item-type-post_type menu-item-object-page"><a href="https://cob.go.ke/about-us/controller-of-budget/" class="external"><i class="_mi _before dashicons dashicons-admin-users" aria-hidden="true"></i><span>Controller of Budget</span></a></li>
<li id="menu-item-221526831" class=" menu-item menu-item-type-post_type menu-item-object-page"><a href="https://cob.go.ke/about-us/management-team/" class="external"><i class="_mi _before dashicons dashicons-groups" aria-hidden="true"></i><span>Management Team</span></a></li>
<li id="menu-item-1485230545" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children"><a href="https://cob.go.ke/#history-3" class="external"><i class="_mi _before dashicons dashicons-clock" aria-hidden="true"></i><span>History</span></a>
	<ul class="sub-menu" style="display: none; visibility: hidden;">
<li id="menu-item-217650156" class=" menu-item menu-item-type-post_type menu-item-object-page"><a href="https://cob.go.ke/about-us/background-of-the-controller-of-budget/" class="external"><i class="_mi _before dashicons dashicons-info" aria-hidden="true"></i><span>Background Information</span></a></li>
<li id="menu-item-1485893867" class=" menu-item menu-item-type-post_type menu-item-object-page"><a href="https://cob.go.ke/about-us/first-controller-of-budget/" class="external"><i class="_mi _before dashicons dashicons-clock" aria-hidden="true"></i><span>First Controller of Budget</span></a></li>
	</ul>
</li>
<li id="menu-item-21738878" class=" menu-item menu-item-type-post_type menu-item-object-page"><a href="https://cob.go.ke/about-us/directorates/" class="external"><i class="_mi _before dashicons dashicons-testimonial" aria-hidden="true"></i><span>Directorates</span></a></li>
<li id="menu-item-217291272" class=" menu-item menu-item-type-post_type menu-item-object-page"><a href="https://cob.go.ke/about-us/enabling-legislation/" class="external"><i class="_mi _before dashicons dashicons-yes" aria-hidden="true"></i><span>Enabling Legislation</span></a></li>
</ul>
</li>
<li id="menu-item-1392581651" class="menu-item menu-item-type-post_type menu-item-object-page current-page-ancestor menu-item-has-children"><a href="https://cob.go.ke/reports/" class="external"><i class="_mi _before dashicons dashicons-media-spreadsheet" aria-hidden="true"></i><span>Reports</span></a>
<ul class="sub-menu" style="display: none; visibility: hidden;">
<li id="menu-item-1528157854" class=" menu-item menu-item-type-custom menu-item-object-custom"><a href="https://cob.go.ke/?page_id=2164" class="external"><i class="_mi _before dashicons dashicons-media-document" aria-hidden="true"></i><span>National Reports</span></a></li>
<li id="menu-item-1528778026" class=" menu-item menu-item-type-custom menu-item-object-custom"><a href="https://cob.go.ke/?page_id=2166" class="external"><i class="_mi _before dashicons dashicons-media-text" aria-hidden="true"></i><span>County Reports</span></a></li>
<li id="menu-item-1361555040" class=" menu-item menu-item-type-post_type menu-item-object-page"><a href="https://cob.go.ke/reports/financial-reports/" class="external"><i class="_mi _before dashicons dashicons-media-spreadsheet" aria-hidden="true"></i><span>Other Reports</span></a></li>
<li id="menu-item-1530448995" class=" menu-item menu-item-type-post_type menu-item-object-page"><a href="https://cob.go.ke/reports/expenditure-templates/" class="external"><i class="_mi _before dashicons dashicons-media-spreadsheet" aria-hidden="true"></i><span>Expenditure Templates</span></a></li>
</ul>
</li>
<li id="menu-item-1464870980" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children"><a href="https://cob.go.ke/#media" class="external"><i class="_mi _before dashicons dashicons-video-alt3" aria-hidden="true"></i><span>Media</span></a>
<ul class="sub-menu" style="display: none; visibility: hidden;">
<li id="menu-item-1465141315" class=" menu-item menu-item-type-post_type menu-item-object-page"><a href="https://cob.go.ke/gallery/" class="external"><i class="_mi _before dashicons dashicons-format-image" aria-hidden="true"></i><span>Gallery</span></a></li>
<li id="menu-item-145935536" class=" menu-item menu-item-type-post_type menu-item-object-page"><a href="https://cob.go.ke/about-us/speeches/" class="external"><i class="_mi _before dashicons dashicons-admin-comments" aria-hidden="true"></i><span>Speeches</span></a></li>
<li id="menu-item-1459058429" class=" menu-item menu-item-type-post_type menu-item-object-page"><a href="https://cob.go.ke/about-us/upcoming-events/" class="external"><i class="_mi _before dashicons dashicons-calendar" aria-hidden="true"></i><span>Events</span></a></li>
</ul>
</li>
<li id="menu-item-1467046241" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children"><a href="https://cob.go.ke/#head-office-contact" class="external"><i class="_mi _before dashicons dashicons-email" aria-hidden="true"></i><span>Contact Us</span></a>
<ul class="sub-menu" style="display: none; visibility: hidden;">
<li id="menu-item-213917633" class=" menu-item menu-item-type-post_type menu-item-object-page"><a href="https://cob.go.ke/contact-us/" class="external"><i class="_mi _before dashicons dashicons-phone" aria-hidden="true"></i><span>Head Office Contact</span></a></li>
<li id="menu-item-1271870024" class=" menu-item menu-item-type-post_type menu-item-object-page"><a href="https://cob.go.ke/contact-us/counties-offices/" class="external"><i class="_mi _before dashicons dashicons-location-alt" aria-hidden="true"></i><span>Counties Offices</span></a></li>
</ul>
</li>
</ul>						</div>
					</div>


									</div> <!-- Row Finish -->
			</div><!-- Container Finish -->
		</div><!-- Main Header Finish -->
	</div><!-- Default Header End -->
			<!-- Breadcrumb -->
			<div class="mobile-header clearfix">
			<div class="mobile-top-bar clearfix">
			<div class="pull-left">
				<ul class="header-social-media">


                    				</ul>
			</div>
			<div class="pull-right clearfix">
								<!-- Quick Link   ========================================== -->
				<div class="quick-link">
					<a href="#">Quick Links<i class="fa fa-caret-down"></i></a>
					<div class="quick-link-box">
						<div class="menu-quicklinks-container"><ul id="menu-quicklinks-1" class="menu"><li id="menu-item-12695" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-12695"><a target="_blank" href="https://mail.cob.go.ke/" class="external" rel="nofollow">Staff Mail</a></li>
<li id="menu-item-12694" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-12694"><a target="_blank" href="https://intranet.cob.go.ke/" class="external" rel="nofollow">Intranet</a></li>
</ul></div>					</div>
				</div>
											</div>
		</div>
				<div class="mobile-menu-bar mobile-stick-header">
			<nav id="mobile-menu">
				<div class="menu-mobile-container"><ul id="mobilemenu" class="mobile-menu"><li id="menu-item-13072" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-home menu-item-13072"><a href="https://cob.go.ke/">Home</a></li>
<li id="menu-item-13073" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-13073"><a href="https://cob.go.ke/about-us/">About Us</a>
<ul class="sub-menu">
	<li id="menu-item-15245" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-15245"><a href="https://cob.go.ke/about-us/controller-of-budget/">Controller of Budget</a></li>
	<li id="menu-item-13962" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-13962"><a href="https://cob.go.ke/about-us/vision-mission-core-values/">Vision, Mission &amp; Core Values</a></li>
	<li id="menu-item-13074" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-13074"><a href="https://cob.go.ke/about-us/background-of-the-controller-of-budget/">Background Information</a></li>
	<li id="menu-item-13087" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-13087"><a href="https://cob.go.ke/about-us/our-mandate/">Our Mandate</a></li>
	<li id="menu-item-13088" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-13088"><a href="https://cob.go.ke/management-team/">Management Team</a></li>
	<li id="menu-item-13076" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-13076"><a href="https://cob.go.ke/about-us/directorates/">Directorates</a></li>
	<li id="menu-item-13077" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-13077"><a href="https://cob.go.ke/about-us/enabling-legislation/">Enabling Legislation</a></li>
	<li id="menu-item-13075" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-13075"><a href="https://cob.go.ke/about-us/first-controller-of-budget/">First Controller of Budget</a></li>
</ul>
</li>
<li id="menu-item-13085" class="menu-item menu-item-type-post_type menu-item-object-page current-page-ancestor current-menu-ancestor current-menu-parent current-page-parent current_page_parent current_page_ancestor menu-item-has-children menu-item-13085"><a href="https://cob.go.ke/reports/">Reports</a>
<ul class="sub-menu">
	<li id="menu-item-13086" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-13086"><a href="https://cob.go.ke/reports/national-government-budget-implementation-review-reports/">National Reports</a></li>
	<li id="menu-item-15197" class="menu-item menu-item-type-post_type menu-item-object-page current-menu-item page_item page-item-2166 current_page_item menu-item-15197"><a href="https://cob.go.ke/reports/consolidated-county-budget-implementation-review-reports/">County Reports</a></li>
	<li id="menu-item-15198" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-15198"><a href="https://cob.go.ke/reports/financial-reports/">Other Reports</a></li>
	<li id="menu-item-15306" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-15306"><a href="https://cob.go.ke/reports/expenditure-templates/">Expenditure Templates</a></li>
</ul>
</li>
<li id="menu-item-15006" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-15006"><a href="#">Media</a>
<ul class="sub-menu">
	<li id="menu-item-15009" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-15009"><a href="https://cob.go.ke/gallery/">Gallery</a></li>
	<li id="menu-item-15007" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-15007"><a href="https://cob.go.ke/about-us/speeches/">Press Releases</a></li>
	<li id="menu-item-15008" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-15008"><a href="https://cob.go.ke/about-us/upcoming-events/">Events</a></li>
</ul>
</li>
<li id="menu-item-13965" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-13965"><a href="https://cob.go.ke/careers/">Careers</a></li>
<li id="menu-item-13964" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-13964"><a href="https://cob.go.ke/tenders/">Tenders</a></li>
<li id="menu-item-13089" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-13089"><a href="https://cob.go.ke/contact-us/">Contact Us</a></li>
</ul></div>			</nav>
			<div id="mobileMenuWrap"><div class="slicknav_menu"><a href="#" aria-haspopup="true" tabindex="0" class="slicknav_btn slicknav_collapsed"><span class="slicknav_menutxt">MENU</span><span class="slicknav_icon"><span class="slicknav_icon-bar"></span><span class="slicknav_icon-bar"></span><span class="slicknav_icon-bar"></span><span class="slicknav_icon-bar"></span></span></a><ul class="slicknav_nav slicknav_hidden" aria-hidden="true" role="menu" style="display: none;"><li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-home menu-item-13072"><a href="https://cob.go.ke/" role="menuitem" tabindex="-1">Home</a></li>
<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-13073 slicknav_collapsed slicknav_parent"><a href="#" role="menuitem" aria-haspopup="true" tabindex="-1" class="slicknav_item slicknav_row"><a href="https://cob.go.ke/about-us/" tabindex="-1">About Us</a>
<span class="slicknav_arrow">►</span></a><ul class="sub-menu slicknav_hidden" role="menu" aria-hidden="true" style="display: none;">
	<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-15245"><a href="https://cob.go.ke/about-us/controller-of-budget/" role="menuitem" tabindex="-1">Controller of Budget</a></li>
	<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-13962"><a href="https://cob.go.ke/about-us/vision-mission-core-values/" role="menuitem" tabindex="-1">Vision, Mission &amp; Core Values</a></li>
	<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-13074"><a href="https://cob.go.ke/about-us/background-of-the-controller-of-budget/" role="menuitem" tabindex="-1">Background Information</a></li>
	<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-13087"><a href="https://cob.go.ke/about-us/our-mandate/" role="menuitem" tabindex="-1">Our Mandate</a></li>
	<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-13088"><a href="https://cob.go.ke/management-team/" role="menuitem" tabindex="-1">Management Team</a></li>
	<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-13076"><a href="https://cob.go.ke/about-us/directorates/" role="menuitem" tabindex="-1">Directorates</a></li>
	<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-13077"><a href="https://cob.go.ke/about-us/enabling-legislation/" role="menuitem" tabindex="-1">Enabling Legislation</a></li>
	<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-13075"><a href="https://cob.go.ke/about-us/first-controller-of-budget/" role="menuitem" tabindex="-1">First Controller of Budget</a></li>
</ul>
</li>
<li class="menu-item menu-item-type-post_type menu-item-object-page current-page-ancestor current-menu-ancestor current-menu-parent current-page-parent current_page_parent current_page_ancestor menu-item-has-children menu-item-13085 slicknav_collapsed slicknav_parent"><a href="#" role="menuitem" aria-haspopup="true" tabindex="-1" class="slicknav_item slicknav_row"><a href="https://cob.go.ke/reports/" tabindex="-1">Reports</a>
<span class="slicknav_arrow">►</span></a><ul class="sub-menu slicknav_hidden" role="menu" aria-hidden="true" style="display: none;">
	<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-13086"><a href="https://cob.go.ke/reports/national-government-budget-implementation-review-reports/" role="menuitem" tabindex="-1">National Reports</a></li>
	<li class="menu-item menu-item-type-post_type menu-item-object-page current-menu-item page_item page-item-2166 current_page_item menu-item-15197"><a href="https://cob.go.ke/reports/consolidated-county-budget-implementation-review-reports/" role="menuitem" tabindex="-1">County Reports</a></li>
	<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-15198"><a href="https://cob.go.ke/reports/financial-reports/" role="menuitem" tabindex="-1">Other Reports</a></li>
	<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-15306"><a href="https://cob.go.ke/reports/expenditure-templates/" role="menuitem" tabindex="-1">Expenditure Templates</a></li>
</ul>
</li>
<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-15006 slicknav_collapsed slicknav_parent"><a href="#" role="menuitem" aria-haspopup="true" tabindex="-1" class="slicknav_item slicknav_row"><a href="#" tabindex="-1">Media</a>
<span class="slicknav_arrow">►</span></a><ul class="sub-menu slicknav_hidden" role="menu" aria-hidden="true" style="display: none;">
	<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-15009"><a href="https://cob.go.ke/gallery/" role="menuitem" tabindex="-1">Gallery</a></li>
	<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-15007"><a href="https://cob.go.ke/about-us/speeches/" role="menuitem" tabindex="-1">Press Releases</a></li>
	<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-15008"><a href="https://cob.go.ke/about-us/upcoming-events/" role="menuitem" tabindex="-1">Events</a></li>
</ul>
</li>
<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-13965"><a href="https://cob.go.ke/careers/" role="menuitem" tabindex="-1">Careers</a></li>
<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-13964"><a href="https://cob.go.ke/tenders/" role="menuitem" tabindex="-1">Tenders</a></li>
<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-13089"><a href="https://cob.go.ke/contact-us/" role="menuitem" tabindex="-1">Contact Us</a></li>
</ul></div>
				<div class="mobile-logo">
				                	<a href="https://cob.go.ke/"><img alt="logo" src="https://cob.go.ke/wp-content/uploads/2025/11/OCOB-Header-2.png-II.png"></a>
                				</div>
			</div>
		</div>
	</div>					<!-- PAGE CONTENT  ========================================== -->
										<div class="page clearfix" style=" padding-top: 40px;  padding-bottom: 60px; ">
						<div class="container">
								 	<div class="  vc_row wpb_row vc_row-fluid">
	<div class="vc_col-sm-12 wpb_column ">
	<div style=" " class=" ">
			<div class="custom-title">    <div class="title-one  pos-center  heading-font none clearfix">    <h2 style="color:#222222;font-style:normal;font-weight:600;margin: 0 auto; text-align:center;">Consolidated County Budget Implementation Review Reports    </h2>    </div></div><div class="vc_row wpb_row vc_inner vc_row-fluid">
	<div class="wpb_column_inner vc_col-sm-12 wpb_column">
	<div style=" " class=" ">

	</div></div>
</div><div class="vc_empty_space" style="height: 32px"><span class="vc_empty_space_inner"></span></div>
<div class="vc_tta-container" data-vc-action="collapse"><div class="vc_general vc_tta vc_tta-accordion vc_tta-color-grey vc_tta-style-shadow vc_tta-shape-rounded vc_tta-o-shape-group vc_tta-gap-10 vc_tta-controls-align-left"><div class="vc_tta-panels-container"><div class="vc_tta-panels"><div class="vc_tta-panel vc_active" id="1608716970422-26d884f3-d9ef" data-vc-content=".vc_tta-panel-body"><div class="vc_tta-panel-heading"><h4 class="vc_tta-panel-title vc_tta-controls-icon-position-left"><a href="#1608716970422-26d884f3-d9ef" data-vc-accordion="" data-vc-container=".vc_tta-container"><span class="vc_tta-title-text">FY 2021/2022, FY 2022/2023, FY 2023/2024 , FY 2024/2025 and FY 2025/2026</span><i class="vc_tta-controls-icon vc_tta-controls-icon-arrow"></i></a></h4></div><div class="vc_tta-panel-body">
	<div class="wpb_text_column wpb_content_element ">
		<div class="wpb_wrapper">
			<div class="w3eden"><div class="row"><div class="col-md-3 col-sm-12 col-xs-12"><!-- WPDM Link Template: Call to Action 3 -->

<div class="well c2a3" id="wpdm_cust_download_16323" data-create_date="December 15, 2025">
    <div class="media">
        <div class="pull-left" align="left">
            <img class="wpdm_icon" alt="Icon" src="https://cob.go.ke/wp-content/plugins/download-manager/assets/file-type-icons/pdf.svg" onerror="this.src=&quot;https://cob.go.ke/wp-content/plugins/download-manager/assets/file-type-icons/unknown.svg&quot;;">
        </div>
        <div class="pull-right" align="right">
            <a class="wpdm-download-link [btnclass]" rel="nofollow" href="#" onclick="location.href='https://cob.go.ke/download/county-governments-budget-implementation-review-report-the-first-quarter-of-fy-2025-26/?wpdmdl=16323';return false;">Download</a>
        </div>

        <div class="media-body">
            <h3 class="media-heading" style="padding-top: 0px;border:0px;margin: 0 0 5px 0;font-size:12pt;"><a style="font-weight: 700" href="https://cob.go.ke/download/county-governments-budget-implementation-review-report-the-first-quarter-of-fy-2025-26/">COUNTY GOVERNMENTS BUDGET IMPLEMENTATION REVIEW REPORT THE FIRST QUARTER OF FY 2025/26</a> <span style="margin-left:30px;font-size:8pt;font-weight:300"><i style="margin: 2px 0 0 5px;opacity:0.5" class="fa fa-th-large"></i> 42.66 MB <i style="margin: 2px 0 0 5px;opacity:0.5" class="fa fa-download"></i> 1008 downloads</span></h3>
            ...
        </div>

    </div>

</div>
<style>
    .well.c2a3 .btn.wpdm-download-link{ padding: 11px 30px;font-size: 11pt; }
    .well.c2a3 .media-body{ font-size: 11pt; }
    .well.c2a3 .wpdm_icon{ height: 42px; width: auto; }
    .well.c2a3 .wpdm-download-link img{ max-width: 150px; box-shadow: none }
    .wpdm_cust_download{ background: #AEFFD1!important; }
</style>

<script>
    var entry = document.getElementById("wpdm_cust_download_16323");
    var today = new Date();
    var date_created = new Date(entry.getAttribute('data-create_date'));
    //console.log(today);
    //console.log(date_created);
    var Days = Math.floor((date_created.getTime() - today.getTime())/(1000*60*60*24));
    // console.log("Days since document was created " + Days);
    if((Days === -1) || (Days > -31)){
        console.log("Days since document was created " + Days);
        entry.className += entry.className ? ' wpdm_cust_download' : 'wpdm_cust_download';
    }
</script></div><div class="col-md-3 col-sm-12 col-xs-12"><!-- WPDM Link Template: Call to Action 3 -->

<div class="well c2a3" id="wpdm_cust_download_16263" data-create_date="September 17, 2025">
    <div class="media">
        <div class="pull-left" align="left">
            <img class="wpdm_icon" alt="Icon" src="https://cob.go.ke/wp-content/plugins/download-manager/assets/file-type-icons/pdf.svg" onerror="this.src=&quot;https://cob.go.ke/wp-content/plugins/download-manager/assets/file-type-icons/unknown.svg&quot;;">
        </div>
        <div class="pull-right" align="right">
            <a class="wpdm-download-link [btnclass]" rel="nofollow" href="#" onclick="location.href='https://cob.go.ke/download/county-governments-budget-implementation-review-report-fy-2024-25/?wpdmdl=16263';return false;">Download</a>
        </div>

        <div class="media-body">
            <h3 class="media-heading" style="padding-top: 0px;border:0px;margin: 0 0 5px 0;font-size:12pt;"><a style="font-weight: 700" href="https://cob.go.ke/download/county-governments-budget-implementation-review-report-fy-2024-25/">COUNTY GOVERNMENTS BUDGET IMPLEMENTATION REVIEW REPORT FY 2024/25</a> <span style="margin-left:30px;font-size:8pt;font-weight:300"><i style="margin: 2px 0 0 5px;opacity:0.5" class="fa fa-th-large"></i> 47.27 MB <i style="margin: 2px 0 0 5px;opacity:0.5" class="fa fa-download"></i> 2582 downloads</span></h3>
            ...
        </div>

    </div>

</div>
<style>
    .well.c2a3 .btn.wpdm-download-link{ padding: 11px 30px;font-size: 11pt; }
    .well.c2a3 .media-body{ font-size: 11pt; }
    .well.c2a3 .wpdm_icon{ height: 42px; width: auto; }
    .well.c2a3 .wpdm-download-link img{ max-width: 150px; box-shadow: none }
    .wpdm_cust_download{ background: #AEFFD1!important; }
</style>

<script>
    var entry = document.getElementById("wpdm_cust_download_16263");
    var today = new Date();
    var date_created = new Date(entry.getAttribute('data-create_date'));
    //console.log(today);
    //console.log(date_created);
    var Days = Math.floor((date_created.getTime() - today.getTime())/(1000*60*60*24));
    // console.log("Days since document was created " + Days);
    if((Days === -1) || (Days > -31)){
        console.log("Days since document was created " + Days);
        entry.className += entry.className ? ' wpdm_cust_download' : 'wpdm_cust_download';
    }
</script></div><div class="col-md-3 col-sm-12 col-xs-12"><!-- WPDM Link Template: Call to Action 3 -->

<div class="well c2a3" id="wpdm_cust_download_16240" data-create_date="June 9, 2025">
    <div class="media">
        <div class="pull-left" align="left">
            <img class="wpdm_icon" alt="Icon" src="https://cob.go.ke/wp-content/plugins/download-manager/assets/file-type-icons/pdf.svg" onerror="this.src=&quot;https://cob.go.ke/wp-content/plugins/download-manager/assets/file-type-icons/unknown.svg&quot;;">
        </div>
        <div class="pull-right" align="right">
            <a class="wpdm-download-link [btnclass]" rel="nofollow" href="#" onclick="location.href='https://cob.go.ke/download/county-governments-budget-implementation-review-report-the-first-nine-months-of-fy-2024-25/?wpdmdl=16240';return false;">Download</a>
        </div>

        <div class="media-body">
            <h3 class="media-heading" style="padding-top: 0px;border:0px;margin: 0 0 5px 0;font-size:12pt;"><a style="font-weight: 700" href="https://cob.go.ke/download/county-governments-budget-implementation-review-report-the-first-nine-months-of-fy-2024-25/">COUNTY GOVERNMENTS BUDGET IMPLEMENTATION REVIEW REPORT THE FIRST NINE MONTHS OF FY 2024/25</a> <span style="margin-left:30px;font-size:8pt;font-weight:300"><i style="margin: 2px 0 0 5px;opacity:0.5" class="fa fa-th-large"></i> 43.29 MB <i style="margin: 2px 0 0 5px;opacity:0.5" class="fa fa-download"></i> 2273 downloads</span></h3>
            ...
        </div>

    </div>

</div>
<style>
    .well.c2a3 .btn.wpdm-download-link{ padding: 11px 30px;font-size: 11pt; }
    .well.c2a3 .media-body{ font-size: 11pt; }
    .well.c2a3 .wpdm_icon{ height: 42px; width: auto; }
    .well.c2a3 .wpdm-download-link img{ max-width: 150px; box-shadow: none }
    .wpdm_cust_download{ background: #AEFFD1!important; }
</style>

<script>
    var entry = document.getElementById("wpdm_cust_download_16240");
    var today = new Date();
    var date_created = new Date(entry.getAttribute('data-create_date'));
    //console.log(today);
    //console.log(date_created);
    var Days = Math.floor((date_created.getTime() - today.getTime())/(1000*60*60*24));
    // console.log("Days since document was created " + Days);
    if((Days === -1) || (Days > -31)){
        console.log("Days since document was created " + Days);
        entry.className += entry.className ? ' wpdm_cust_download' : 'wpdm_cust_download';
    }
</script></div><div class="col-md-3 col-sm-12 col-xs-12"><!-- WPDM Link Template: Call to Action 3 -->

<div class="well c2a3" id="wpdm_cust_download_16186" data-create_date="March 5, 2025">
    <div class="media">
        <div class="pull-left" align="left">
            <img class="wpdm_icon" alt="Icon" src="https://cob.go.ke/wp-content/plugins/download-manager/assets/file-type-icons/pdf.svg" onerror="this.src=&quot;https://cob.go.ke/wp-content/plugins/download-manager/assets/file-type-icons/unknown.svg&quot;;">
        </div>
        <div class="pull-right" align="right">
            <a class="wpdm-download-link [btnclass]" rel="nofollow" href="#" onclick="location.href='https://cob.go.ke/download/county-governments-budget-implementation-review-report-the-first-half-of-fy-2024-25/?wpdmdl=16186';return false;">Download</a>
        </div>

        <div class="media-body">
            <h3 class="media-heading" style="padding-top: 0px;border:0px;margin: 0 0 5px 0;font-size:12pt;"><a style="font-weight: 700" href="https://cob.go.ke/download/county-governments-budget-implementation-review-report-the-first-half-of-fy-2024-25/">COUNTY GOVERNMENTS BUDGET IMPLEMENTATION REVIEW REPORT THE FIRST HALF OF FY 2024/25</a> <span style="margin-left:30px;font-size:8pt;font-weight:300"><i style="margin: 2px 0 0 5px;opacity:0.5" class="fa fa-th-large"></i> 39.09 MB <i style="margin: 2px 0 0 5px;opacity:0.5" class="fa fa-download"></i> 2224 downloads</span></h3>
            ...
        </div>

    </div>

</div>
<style>
    .well.c2a3 .btn.wpdm-download-link{ padding: 11px 30px;font-size: 11pt; }
    .well.c2a3 .media-body{ font-size: 11pt; }
    .well.c2a3 .wpdm_icon{ height: 42px; width: auto; }
    .well.c2a3 .wpdm-download-link img{ max-width: 150px; box-shadow: none }
    .wpdm_cust_download{ background: #AEFFD1!important; }
</style>

<script>
    var entry = document.getElementById("wpdm_cust_download_16186");
    var today = new Date();
    var date_created = new Date(entry.getAttribute('data-create_date'));
    //console.log(today);
    //console.log(date_created);
    var Days = Math.floor((date_created.getTime() - today.getTime())/(1000*60*60*24));
    // console.log("Days since document was created " + Days);
    if((Days === -1) || (Days > -31)){
        console.log("Days since document was created " + Days);
        entry.className += entry.className ? ' wpdm_cust_download' : 'wpdm_cust_download';
    }
</script></div><div class="col-md-3 col-sm-12 col-xs-12"><!-- WPDM Link Template: Call to Action 3 -->

<div class="well c2a3" id="wpdm_cust_download_16139" data-create_date="December 4, 2024">
    <div class="media">
        <div class="pull-left" align="left">
            <img class="wpdm_icon" alt="Icon" src="https://cob.go.ke/wp-content/plugins/download-manager/assets/file-type-icons/pdf.svg" onerror="this.src=&quot;https://cob.go.ke/wp-content/plugins/download-manager/assets/file-type-icons/unknown.svg&quot;;">
        </div>
        <div class="pull-right" align="right">
            <a class="wpdm-download-link [btnclass]" rel="nofollow" href="#" onclick="location.href='https://cob.go.ke/download/county-governments-budget-implementation-review-report-first-quarter-of-fy-2024-25/?wpdmdl=16139';return false;">Download</a>
        </div>

        <div class="media-body">
            <h3 class="media-heading" style="padding-top: 0px;border:0px;margin: 0 0 5px 0;font-size:12pt;"><a style="font-weight: 700" href="https://cob.go.ke/download/county-governments-budget-implementation-review-report-first-quarter-of-fy-2024-25/">COUNTY GOVERNMENTS BUDGET IMPLEMENTATION REVIEW REPORT FIRST QUARTER OF FY 2024/25</a> <span style="margin-left:30px;font-size:8pt;font-weight:300"><i style="margin: 2px 0 0 5px;opacity:0.5" class="fa fa-th-large"></i> 39.41 MB <i style="margin: 2px 0 0 5px;opacity:0.5" class="fa fa-download"></i> 3953 downloads</span></h3>
            ...
        </div>

    </div>

</div>
<style>
    .well.c2a3 .btn.wpdm-download-link{ padding: 11px 30px;font-size: 11pt; }
    .well.c2a3 .media-body{ font-size: 11pt; }
    .well.c2a3 .wpdm_icon{ height: 42px; width: auto; }
    .well.c2a3 .wpdm-download-link img{ max-width: 150px; box-shadow: none }
    .wpdm_cust_download{ background: #AEFFD1!important; }
</style>

<script>
    var entry = document.getElementById("wpdm_cust_download_16139");
    var today = new Date();
    var date_created = new Date(entry.getAttribute('data-create_date'));
    //console.log(today);
    //console.log(date_created);
    var Days = Math.floor((date_created.getTime() - today.getTime())/(1000*60*60*24));
    // console.log("Days since document was created " + Days);
    if((Days === -1) || (Days > -31)){
        console.log("Days since document was created " + Days);
        entry.className += entry.className ? ' wpdm_cust_download' : 'wpdm_cust_download';
    }
</script></div><div class="col-md-3 col-sm-12 col-xs-12"><!-- WPDM Link Template: Call to Action 3 -->

<div class="well c2a3" id="wpdm_cust_download_16104" data-create_date="September 12, 2024">
    <div class="media">
        <div class="pull-left" align="left">
            <img class="wpdm_icon" alt="Icon" src="https://cob.go.ke/wp-content/plugins/download-manager/assets/file-type-icons/pdf.svg" onerror="this.src=&quot;https://cob.go.ke/wp-content/plugins/download-manager/assets/file-type-icons/unknown.svg&quot;;">
        </div>
        <div class="pull-right" align="right">
            <a class="wpdm-download-link [btnclass]" rel="nofollow" href="#" onclick="location.href='https://cob.go.ke/download/county-governments-budget-implementation-review-report-for-the-financial-year-2023-24/?wpdmdl=16104';return false;">Download</a>
        </div>

        <div class="media-body">
            <h3 class="media-heading" style="padding-top: 0px;border:0px;margin: 0 0 5px 0;font-size:12pt;"><a style="font-weight: 700" href="https://cob.go.ke/download/county-governments-budget-implementation-review-report-for-the-financial-year-2023-24/">COUNTY GOVERNMENTS BUDGET IMPLEMENTATION REVIEW REPORT FOR THE FINANCIAL YEAR 2023/24</a> <span style="margin-left:30px;font-size:8pt;font-weight:300"><i style="margin: 2px 0 0 5px;opacity:0.5" class="fa fa-th-large"></i> 29.59 MB <i style="margin: 2px 0 0 5px;opacity:0.5" class="fa fa-download"></i> 8484 downloads</span></h3>
            ...
        </div>

    </div>