The Supplementary Appropriation (No. 2) Bill, 2026

SPECIALISSUE

Kenya Gazette Supplement No.147(National Assembly Bills No.38)

REPUBLICOFKENYA

KENYA GAZETTE SUPPLEMENT

NATIONALASSEMBLY BILLS,2026

NAIROBI,15thJune,2026

CONTENT

| Bill for Introduction into the National Assembly- | PAGE | |-----------------------------------------------------|--------| | The Supplementary Appropriation(No.2)Bill,2026 | 1291 |

THE SUPPLEMENTARY APPROPRIATION (NO.2) BILL,2026

A Bill for

AN ACT of Parliament to authorize the issue of certain

sums of money out of the Consolidated Fund and their application towards the service of the year ending on the 30th June,2026,and to appropriate those sums for certain public services and purposes

ENACTED by the Parliament ofKenya,asfollows-

• 1.This Act may be cited as the Supplementary Appropriation (No.2) Act,2026 and shall come into force upon publication in the Gazette.
• 2.The National Treasury may issue the sum of
• Thirteen Billion Eight Hundred Eighty-Five Million Twenty-Three Thousand Nine Hundred Eleven shillings out of the Consolidated Fund and apply it towards the supply granted for the service of the year ending on the 30th June,2026.
• 3.The sum granted by section 2 shall be appropriated
• for the several services and purposes specified in the second column of the First Schedule,in the amounts specified in the third column of that Schedule.
• 4.In addition to the sum granted by section 2,the sum specified in the fourth column of the First and Second Schedules shall be applied for the several services and purposes specified in the second columnof those Schedules,out of revenue directed to be applied outside the Consolidated Fund underArticle 206(1)(b)of the Constitution.
• 5.The supply granted for the services of the year
• ending on 30th June,2026 in respect of Votes R1071 and D1071 in accordance with the Appropriation Act,2025,is reduced by the amounts specified in the third column of the Second Schedule.

Short title and

commencement.

Issue ofKSh 13,885,023,911 out of the Consolidated Fundfor the Service of theyear ending 30th June, 2026.

Appropriation of

themoney granted.

Appropriationsin-Aid.

Reduction of KSh. 2,450,000,000

FIRST SCHEDULE(S.3,4)

| (1) | (2) | (2) | (2) | (2) | (2) | (2) | (2) | (2) | (2) | |-------|-------|-------|-------|-------|-------|-------|-------|-------|-------|

| (1) | (2) | (3) | (4) | |----------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------------|---------------------| | Vote No. | Service or Purpose | Supply | Appropriation inAid | | | | KSh. | KSh. | | R1132 | The amount required in the year ending 30th June,2026 for current expenses of the State Department for Sports in the following | | | | | programmes:... | | 2,000,000 | | R1213 | The amount required in the year ending 30th June,2026 for current expenses of the State Department for Public Service and Human CapitalDevelopmentin the following programmes :. | | | | | | 198,000,000 | | | R1281 | The amount required in the year ending 30th June,2026 for current expenses of the National Intelligence Service in the following | | | | | programmes:.. | 3,500,000,000 | | | | SUB CLUSTER TOTAL | 8,098,000,000 | 2,000,000 |

| (1) | (2) | (3) | (4) | |----------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------|----------------------| | Vote No. | Service or Purpose | Supply | Appropriation in Aid | | | | KSh. | KSh. | | | Development Expenditure | | | | | D1109 The amount required in the year ending 30th June,2026 for capital expenses of the State Department for Water & Sanitation in the following programmes: | | -2,300,000,000 | | | 1017000 Water and Sewerage Infrastructure Development | | -2,300,000,000 | | | D1132 The amount required in the year ending 30th June,2026 for capital expenses of the State Department for Sports in the following | | -4,100,000,000 | | | programmes: | | | | | 0901000 Sports | | 4,100,000,000 | | | D1135 The amount required in the year ending 30th June,2026 for capital expenses of the State Department for Youth Affairs and Creative Economy in the following programmes: | | | | | | 1,940,000,000 | | | | 0748000YouthDevelopment Services | 1,940,000,000 | | | | D1176 The amount required in the year ending 30th June,2026 for capital expenses of the State Department for Micro,Small and Medium Enterprises Development in the following programmes: | 3,847,023,911 | | | | 0316000 Promotion andDevelopment of MSMEs 3,847,023.911 | | | | | SUBCLUSTERTOTAL | 5,787,0239116,400,000,000 | | | | CLUSTER TOTAL | 13,885,0239116,402,000,000 | |

SECOND SCHEDULE (S.4.5)

| (1) | (2) | (3) | (4) | |-----------------------|-----------------------------------------------------------------------------------------------------------------------------------------------|-----------------------|----------------------| | Vote No. | Service or Purpose | Supply | Appropriation in Aid | | | | KSh. | KSh. | | Recurrent Expenditure | Recurrent Expenditure | Recurrent Expenditure | | | R1071 | The amount required in the year ending (650,000,000) 30th June,2026 for current expenses of the National Treasuryin the following programmes: | | | | | 0717000 General Administration Planning and (700,000.000) Support Services | | | | | 0719000EconomicandFinancialPolicy Formulation and Management | 50,000,000 | | | | SUB CLUSTER TOTAL | (650,000,000) | |

| (1) | (2) | (3) | (4) | |----------|----------------------------------------------------------------------------------------------------------------------------------|-----------------|----------------------| | Vote No. | Service or Purpose | Supply | Appropriation in Aid | | | | KSh. | KSh. | | | Development Expenditure | | | | D1071 | The amount required in the year ending 30th June,2026 for capital expenses of the National Treasury in the following programmes: | (1,800,000,000) | | | | 0718000 PublicFinancial Management | (1,800,000,000) | | | | SUB CLUSTER TOTAL | (1,800,000,000) | | | | CLUSTER TOTAL | (2,450,000,000) | | | | GRAND TOTAL | 11,435,023,911 | 6,402,000,000 |

MEMORANDUM OF OBJECTSAND REASONS

Statement of Objects and Reasons

The Supplementary Appropriation (No.2) Bill,2026 makes provision for giving statutory sanction for public expenditure for the year ending on the 30th June,2026,on the basis of the Supplementary Estimates II of Expenditure 2025/26 (Recurrent) and the Supplementary Estimates II of Expenditure 2025/26 (Development) and for the appropriation of those amounts.

Statement on the delegation of legislative powers and limitation of fundamental rights and freedoms

The Bill does not delegate legislative powers nor does it limit fundamental rights and freedoms.

Statement as to whether the Bill concerns county governments

The Bill does not affect the functions of the county governments as

set out in the Fourth Schedule of the Constitution.

Statement as to whether the Bill is a money Bill within the meaning of

Article 114 of the Constitution

The Bill is a money Bill for purposes of Article 1l4 of the

Constitution.

Dated the 15th June,2026.

SAMUELATANDI,

Chairperson,Budget and Appropriations Committee.