Pending Bills in Counties in Kenya: Persistent gaps in Policy Implementation
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Abstract
Pending bills in counties in Kenya increased by 59.38% to KES 153.02 billion in the 2021/22 financial year (FY) from KES 96 billion in 2020/21. According to the Controller of Budget (CoB), as of December 31, 2022, counties reported a rise in pending bills to KES 157.87 billion. The pending bills menace portrays county governments as imprudent in managing public funds, despite the existence of legal frameworks governing public finance management.