The department of finance was able to comply with PFM act 2012, Efficient in service delivery through prudency in utilization of public funds, achieved a reduction in Audit Query, decline in clients complains mainly because payment of invoices days dropped from 40 day to 25 days, fast and easy systemized transactions and quick release of funds to departments,  quality financial statements and reports while improving debt management and enriched and satisfactory staff capacity on planning, budgeting and research activities.

Enhanced economic policy formulation which accelerated implementation of development projects in the county. Mandera county government is now in a position to produce all its statutory planning documents on time. The department produced CIDP 2013-2017, CIDP 2018-2022, nine subsequent Annual Development Plans ,first generation county indicator handbook for CIDP 2018-2022, Improved implementation of programmes, projects and strategies; This is mainly achieved through a well-informed evidence based policies. The department produces annual progress report APR that evaluates the performance of every department as well as compliance with the CIDP.

• Improved research and development by maintaining accurate and reliable data for county planning. for example the first generation county statistical profile 2013-2018,quarterly,half year and annual budget implementation reports and midterm review of the CIDP.
• In addition to managing and coordinating the planning process, the Economic Planning Department is responsible for ensuring sectors and sector staffs have the capacity to plan. Where national computerized planning and monitoring systems are in use (like E-NIMES) the Economic Planning Department ensures relevant sector staff can use the system and that planning data is entered accurately and on a timely basis
• Supports departments to practice M&E. Develop capacity, processes and tools. Support departmental learning initiatives; monitoring and evaluation policy, bill and E-CIMES
• Supports departments to report, Develops capacity, processes and tools. Manages reporting process

ICT & E-Government is one of the five departments in the ministry of finance. It has two directorates: the directorate of ICT and the directorate of e-government. The ICT directorate is a support entity whose main function is to support the day to day ICT related activities in the county. The directorate of e-government is tasked with the county branding and communication with external stakeholders. It ensures prudent utilization and effective and efficient delivery of e-services through online platforms.

The department has tremendously improved for the last two years. Various projects were undertaken and table 1 below summarizes the projects undertaken in Financial Years 2013-2021.

ICT Projects Undertaken from 2013-2021

Core objectives

• Use of e services to improve service delivery
• To enhance better communication with internal and external stakeholders
• To provide day to day ICT support services for Mandera county government
• To automate and digitize all county government services, assets and operations.

Challenges and Recommendations

The following summarizes the challenges of the department:

1. Lack of reliable internet and network connectivity

Mandera County faces challenges with network connectivity due to  rampant  fiber  cut.  There  is no redundant link as all the internet service providers are using the same infrastructure i.e National optic fiber backbone interconnectivity (NOFBI).

      2.  Budgetary Constraints

Although the budgetary allocations for the de- partment has greatly improved, there is still a long way to go considering the recommended allocation required by ICTA

      3. Staff training needs

Although the newly recruited staff have been inducted and trained, they require more training as ICT technology is changing by day. Once again the budget has to be increased especial- ly on the staff training.

      4. LAN cabling at the sub counties

Most of the newly constructed offices in the sub counties don’t have a functioning Local Area Network and internet connectivity.

Automation of Revenue Streams

The department of Revenue Services initiated the digitalization of Revenue Streams by adopting an ICT based revenue collection system. The department moved from the use of manual cash collection to the use of Point of Sale machine with an automated receipt being issued at point of collection. The County had adopted differentiation strategies in its revenue collection role. Among them included the remittance of cash to the nearest bank and not to the cash offices. Equally ad- opted is the remittance of cash through M-pesa payment either by cash up through P.O.S Machine or by Pay bill Number.  This has improved on controls on management of cash.

Decentralization of Own Source Revenue Streams

 The department of Revenue services has embarked on decentralization of revenue services to county departments. Through a meeting held on 14^th January 2020, H.E the Governor directed the decentralization of Own Source Revenue Mobilization to respective county departments. This will not only raise local revenue, it has also the potential to improve and widen tax base, foster accountability and ownership among departments and communities.

The department, via CEC Finance and Economic planning addressed a memo to the county departmental heads for a consultative process to take over their respective roles and mode of enhancing their roles to meet their annual target.

P.O. S Machine distribution

The department acquired 200 Point of Sale Machines for revenue automation and mobilization. All collections and receipt payments are done through POS machine. This is a tabulated summary of the P.O.S distribution according to Sector and sub-county.

Table 1: Summary of POS distribution and staff by Sub-County

Summary of POS distribution

There is still shortage of personnel for effective mobilization of local revenue. To fill the establishment gap ECDE teachers were deployed to the department as Revenue clerks since December 2019.Upon expiry of their contract and their performance appraised, the department absorbed the officers as revenue clerks.

Key Revenue Streams that improved upon automation of Revenue Services

The following streams improved due to automation and digitalization of systems and enforcement of compliance in the county.

1. Land rents
2. Plot Transfers/Sub-Divisions/Application Fees
3. Building Plan Approval
4. Single Business Permit
5. Markets stalls

Own Source Revenue performance trend

The table below shows revenue performance trend for Mandera County; the recent improvement is mainly attributed to automation of revenue services.

Table 2: Summary of Revenue Performance Trend