The County Governments Additional Allocations Bill, No. 8 of 2026

SPECIALISSUE

Kenya GazetteSupplementNo.61 (SenateBills No.8)

REPUBLICOFKENYA

KENYA GAZETTE SUPPLEMENT

SENATE BILLS,2026

NAIROBI,16th March,2026

CONTENT

BillforIntroductionintotheSenate-

PAGE

The County governments Additional Allocations Bill, 2026 91

THE COUNTY GOVERNMENTS ADDITIONAL ALLOCATIONSBILL,2026 ARRANGEMENTSOFCLAUSES

Clause

• 1 -- Short title.
• 2 —- Interpretation.
• 3 -- Object.
• 4 - Additional allocations to county governments.
• 5 — Conditional and unconditional allocations
• 6 - Report on actual transfers.
• 7— Books of accounts to reflect national government transfers.
• 8 - Reporting.

FIRST SCHEDULE:

UNCONDITIONAL

ALLOCATIONS TO COUNTY GOVERNMENTS FROM COURT FINES AND MINERALS ROYALTIES SIN FY 2026/27

SECOND SCHEDULE: CONDITIONAL

ALLOCATIONS TO

COUNTY

GOVERNMENTS

FROM NATIONAL

GOVERNMENT

REVENUE IN FY 2026/27

THIRD SCHEDULE:

CONDITIONAL

ALLOCATIONS TO COUNTY GOVERNMENTS FROM LOANS AND GRANTS FROM DEVELOPMENT PARTNERS IN FY 2026/27

THECOUNTYGOVERNMENTSADDITIONAL ALLOCATIONS BILL,2026

A Bill for

• AN ACT of Parliament to provide for the additional allocations to county governments for the 2026/2027 financial year; the responsibilities of National Government and county governments pursuant to such allocation; and for connected purposes

ENACTED by Parliament of Kenya, as follows-

1. This Act may be cited as the County Governments Additional Allocations Act,2026. 2. In this Act ---

"Cabinet Secretary" means the Cabinet Secretary responsible for matters relating to finance;

"additional allocations" means additional resources allocated to county governments from the National Government'sshareofrevenueorintheformofloansand grants from development partners; and

"county executive committee member" means the county executive committee member in charge of matters relating to finance.

3. The object of this Act is to- 2. (a) provide,pursuant to Article 202(2) of the Constitution,for additional allocations for the financialyear 2026/27; 3. (b) provide for additional allocations from proceeds of loans and grants from development partners; and 4. (c) facilitate the transferofconditional unconditional allocations made to counties under thisActfromtheConsolidatedFundtothe respective County Revenue Funds and special purpose accounts. 5. 4.(1) Additional allocations shall constitute funds agreed upon by the National Assembly and the Senate during the consideration of the Budget Policy Statement and shall comprise of—

Short title.

Interpretation.

Object.

Additional allocations to county govemments

• (a) additionalallocationsfrom the National Government and development partners required for functions transferred to counties from the National Government pursuant to Article 187 of the Constitution;
• (b) additional allocations provided for under Article 202(2) of the Constitution; and
• (c) additional allocations in the form of loans and grants from development partners.
• (2) Additional funds allocated under this section shall, except allocations under section 5(1)(a), be included in the respective county governments' appropriation bills.
• (3) The National Treasury shall facilitate any agreement between a county government and a development partner and shall table the agreements in the National Assembly and the Senate before inclusion of the additional allocation in the Budget Policy Statement.

5. (l) Unconditional allocations to the respective county government from the national government for the financial year 2026/27 shall be as set out in the First Schedule, comprising--

Conditional allocationsto county governments.

fCap.306

• (a)unconditional allocations being proceeds from court fines collected from the enforcement of county legislation as set out in ColumnB; and
• (b) unconditional allocations being proceeds from mineral royalties pursuant to section 183(5)(b) of the Mining Act, as set out in Column C.
• (2) Conditional allocations to each county government from the national government share of nationally raised revenue for the financial year 2026/27 shall be as set out in Column F of the Second Schedule, comprising —
• (a) conditional allocations for the Community Health Promoters (CHP) project as set out in Column B;
• (b) conditional allocations for the construction of county headquarters as set out in Column C;
• (c) conditional allocations for the County Aggregation and Industrial Parks (CAIP) programme as set out in Column D; and

Cap.117A

• (d) conditional allocations for the administration of the County Affordable Housing Committees under section 11(4)(c) of the Affordable Housing Act.
• (3) Conditional allocations financed by proceeds of loans or grants from development partners to each county government for the financial year 2026/27 shall be as set out in Column Q of the Third Schedule comprising -
• (a)conditional allocations financed by proceeds from an IDA (World Bank) loan to finance the Kenya Informal Settlement Improvement Project (KISIP II) as set out in Column B;
• (b)conditional allocations financed by proceeds from an IDA (World Bank)loan to finance Building Resilient and Responsive Health Systems (BREHS) as set out in Column C;
• conditional allocations financed by proceeds from a KfW (German Development Bank) loan for co- financing of FLLoCA - County Climate Resilience Investment (CCRI) Grant as set out in Column D;
• (d) conditional allocations financed by proceeds from anIDA (World Bank) loan for the FLLoCA -County Climate Resilience Investment (CCRI) Grant as set outin ColumnE;
• (e) conditional allocations financed by proceeds from an IDA (World Bank) loan for the Food Systems Resilience Project - FSRP) as set out in ColumnF;
• (f conditional allocations financed by proceeds fromanIDA(WorldBank) LoanfortheNational Agricultural Value Chain Development Project (NAVCDP) as set out in Column G;
• (g) conditional allocations from an IDA (World Bank)loan to finance Water and Sanitation Development Project (WSDP) as set out in Column H;
• (h)conditional allocations financed by proceeds from an IDA (World Bank) Loan for the Kenya

• Urban Support Project (KUSP) )-Urban Institutional Grant (UIG) as set out in Column I;
• 1 conditional allocations financed by proceeds from an IDA (World Bank) Loan for the Kenya Urban Support Project (KUSP)- Urban Institutional Grant (UDG) as set out in Column J;
• (j) Conditional allocations financed by proceeds from an International Fund for Agricultural Development (IFAD) loan: for the Kenya Livestock Commercialization Project (KeLCoP) as set out in Column K;
• (k) conditional allocations financed by proceeds from a KfW (German Development Bank) Loan for the Drought Resilience Programme in Northern Kenya (DRPNK) as set out in Column L;
• 1 conditional allocations financed by proceeds from an International Fund for Agricultural Development (IFAD) loan for the Aquaculture Business Development Programme (ABDP) as set out in Column M;
• (m) conditional allocations financed by proceeds from an IDA (World Bank) loan for the Kenya Devolution Support Programme (KDSP) II Level I as set out in Column N;
• (n) conditional allocations financed by proceeds from an IDA (World Bank) loan for the Kenya Devolution Support Programme (KDSP) II Level II as set out in Column O; and
• conditional allocations financed by proceeds from an IDA (World Bank) loan for the Kenya Water, Sanitation and Hygiene (K-Wash) Program as set out in Column P.
• (4) Conditional allocations under subsection (3)(d) and (e) shall be allocated among county governments on the basis of the following criteria -
• (a) the accounting officer responsible for the conditional allocation shall in each eligible county government carry out or cause to be carried out, an

assessment to determine the eligible county governments' performance score for purposes of determining the performance of County Climate Resilience Investment (CCRI) grant allocation for theFinancialYear2026/27;

• (b) the first fifty percent of the total allocation shall be transferred on the basis of factors that reflect relative expenditure needs for climate action, including the variables of a fixed share at 33.3 percent, rural population at 30 percent, rural area at 13.3 percent, and poverty at 23.3 percent, wherebytheweightsarebasedon theformulafor allocating the share of the national revenue among counties;
• (c) the second fifty percent of the total allocation shall be on thebasisofthe scores for theperformance measures, weighted with the basic allocation; and
• (d) the Cabinet Secretary shall publish by notice in the Kenya Gazette the allocations determined in terms of paragraph (b).

(5)Acountygovernments'allocation under subsection (2) shall be transferred to the respective County Revenue Fund in accordance with a payment schedule published in the Kenya Gazette by the Cabinet Secretary in accordance with section 17 of the Public Finance Management Act.

(6) The county governments' allocations under subsections (1) and (2) shall,subject to subsection (7),be included in the budget estimates of the National GovernmentandshallbesubmittedtoParliamentfor approval.

(7) Allocations shall not be included in the budget estimates under subsection (6) unless in the case of a loan or grant by a development partner, the Cabinet Secretary and the responsible development partner have agreed in writing that the funds shall be transferred to the county government.

6. The Cabinet Secretary shall publish, by the 15th day of each subsequent month, a monthly report on actual No.18of2012.

Report on actual transfers.

transfers of all additional allocations to county governments disbursed pursuant to this Act.

7. Each county treasury shall reflect all transfers of Booksof accounts to reflect national conditional allocations by the National Government to the government respective county government in its books of accounts. transfers.

1Reporting.

No.18 of 2012.

8. A county treasury shall, as part of its consolidated quarterly and annual reports required under the Public Finance Management Act, report on: 2. (a) actual transfers received by the county government from the National Government, up to the end of that quarter or year in the format prescribed by the Public Sector Accounting Standards Board or in the absence of a format prescribed by the Board, in the format prescribed by the National Treasury; 3. (b) the actual expenditure by the countygovernment of the allocations made under section 5(1), (2) and (3) and; 4. (c) the extent of compliance with the provisions of thisAct andwith theconditions ofallocationsas set out in the intergovernmental agreement entered into by the national government, the development partner and the county government; 5. (d) an explanation of any material problems in the expenditure of any allocations made under this Act or compliance with any conditions of allocations set out in an intergovernmental agreement; and 6. (e) any other information that may be required by the relevantintergovernmental agreement.

FIRSTSCHEDULE

| Unconditional Allocations to County Governments from Court Fines and 20% Share of Mineral Royalties in the Financial Year 2026/27 (KSh.) | Unconditional Allocations to County Governments from Court Fines and 20% Share of Mineral Royalties in the Financial Year 2026/27 (KSh.) | Unconditional Allocations to County Governments from Court Fines and 20% Share of Mineral Royalties in the Financial Year 2026/27 (KSh.) | Unconditional Allocations to County Governments from Court Fines and 20% Share of Mineral Royalties in the Financial Year 2026/27 (KSh.) | Unconditional Allocations to County Governments from Court Fines and 20% Share of Mineral Royalties in the Financial Year 2026/27 (KSh.) | Unconditional Allocations to County Governments from Court Fines and 20% Share of Mineral Royalties in the Financial Year 2026/27 (KSh.) | |--------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------| | | No.County | FY2025/26 | | FY2026/27 | FY2026/27 | | | | unconditional Additional Allocations to County Governments | Allocationsfor Court Fines | Allocationsfor 20%Share of Mineral Royalties | Total Unconditional Allocations | | | | Column A | Column B | Column C | Column D | | | | 20,355 | | | | | | Baringo | | | 525,351 | 525,351 | | 2 | Bomet | | 49,000 | | 49,000 | | 3 | Bungoma | , | 35,000 | | 35,000 | | 4 | Busia | | 5,000 | | 5,000 | | 5 | Elgeyo/Marakwet | | | | | | 6 | Embu | 2,142 | 3,000 | 1,190,391 | 1,193,391 | | 7 | Garissa | 844,692 | | 472,147 | 472,147 | | 8 | HomaBay | | | | | | 9 | Isiolo | 348,837 | | 12,231 | 12,231 | | 10 | Kajiado | 660,242,991 | | 310,261,593 | 310,444,593 | | 11 | Kakamega | 16,555 | 183,000 8,000 | 58 | 8,058 | | 12 | Kericho | | 10,782,328 | 1,293,209 | 12,075,537 | | 13 | Kiambu | 14,244,964 | 2,444,183 | 23,906,202 | 26,350,385 | | 14 | Kilifi | 950,062,290 | 337,549 | 240,807,157 | 241,144,706 | | 15 | Kirinyaga | 100 | | 1 | 1 | | 16 | Kisii | 682,562 | | 1,560,790 | 1,560,790 | | 17 | Kisumu | 93,000 | 399,412 | 97,981,739 | 98,381,151 | | 18 | Kitui | 435,841 | 100,000 | 2,249,027 | 2,349,027 | | 19 | Kwale | 1,166.507,886 | 1,500 | 804,286,608 | 804,288,108 | | 20 | Laikipia | 27,334 | 1,957,621 | | 1,957,621 | | 21 | Lamu | | | | | | 22 | Machakos | 1,782,463 | 19,172,758 | 28,102,174 | 47,274,932 | | 23 | Makueni | 99,857 | 6,000 | 33,463 | 39,463 | | 24 | Mandera | 1,028 | | | | | 25 | Marsabit | 1,724,590 | | 2,169,705 | 2,169,705 | | 26 | Meru | 32,901 | 19,000 | | 19,000 | | 27 | Migori | 3,684,754 | 1,366,803 | 33,228,843 | 34,595,646 | | 28 | Mombasa | 1,417,254 | 14,239,770 | 10,506,292 | 24,746,062 | | 29 | Murang'a | | 7,000 | 264,782 | 271,782 | | 30 | Nairobi | 2,458,591 | 72,876,979 | 12,495,305 | 85,372,284 | | 31 | Nakuru | 1,105,667 | 2,709,201 | 5,434,451 | 8,143,652 | | | Nandi | 55,110,901 | 5,465,792 | 121,480,248 | 126,946,040 | | 32 33 | Narok | 27,206,336 | 4,000 | 4,050,802 | 4,054,802 | | 34 | Nyamira | | 141,143 | | 141,143 | | | 35Nyandarua | | | | |

| Unconditional Allocations to County Governments from Court Fines and 20% Share of Mineral Royaltiesin theFinancialYear2026/27(KSh.) | Unconditional Allocations to County Governments from Court Fines and 20% Share of Mineral Royaltiesin theFinancialYear2026/27(KSh.) | Unconditional Allocations to County Governments from Court Fines and 20% Share of Mineral Royaltiesin theFinancialYear2026/27(KSh.) | Unconditional Allocations to County Governments from Court Fines and 20% Share of Mineral Royaltiesin theFinancialYear2026/27(KSh.) | Unconditional Allocations to County Governments from Court Fines and 20% Share of Mineral Royaltiesin theFinancialYear2026/27(KSh.) | |---------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------| | | FY 2025/26 | FY2026/27 | FY2026/27 | FY2026/27 | | | No.County | unconditional CourtFines Additional Allocations to County Governments | AllocationsforAllocationsfor 20%Shareof Mineral Royalties | Unconditional Allocations | | | | Column A Column B | Column C | Column D | | 36Nyeri | 76,000 | 283,500 | | 283,500 | | 37 | Samburu | 905,744 | 375,689 | 375,689 | | 38 | Siaya | 259,152 128,000 | | 128,000 | | 39 | Taita/Taveta | 51,756,326 1,608,239 | 21,728,740 | 23,336.979 | | 40 | Tana River | 10,624 | 326,033 | 326,033 | | 41 | Tharaka-Nithi | 43,000 | 29,426 | 29,426 | | 42 | TransNzoia | | | | | 43 | Turkana | 141,279 25,000 | 4,710 | 29,710 | | 44 | Uasin Gishu | 5,090,269 13,900,592 | 4,504,505 | 18,405,097 | | 45 | Vihiga | | | | | 46 | Wajir | 4,493 | | | | 47 | WestPokot | 1,650 | 103,847,148 | 103,847,148 | | | Total | 2,946,442,428 148,259,370 | 1,833,128,821 | 1,981.388,191 |

SECONDSCHEDULE (S.6(1)

| Conditiona! Additional Allocations to County Governments from National Government's Share of RevenuefortheFinancialYear2026/27(Ksh.) | Conditiona! Additional Allocations to County Governments from National Government's Share of RevenuefortheFinancialYear2026/27(Ksh.) | Conditiona! Additional Allocations to County Governments from National Government's Share of RevenuefortheFinancialYear2026/27(Ksh.) | Conditiona! Additional Allocations to County Governments from National Government's Share of RevenuefortheFinancialYear2026/27(Ksh.) | Conditiona! Additional Allocations to County Governments from National Government's Share of RevenuefortheFinancialYear2026/27(Ksh.) | Conditiona! Additional Allocations to County Governments from National Government's Share of RevenuefortheFinancialYear2026/27(Ksh.) | Conditiona! Additional Allocations to County Governments from National Government's Share of RevenuefortheFinancialYear2026/27(Ksh.) | |----------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------| | | | | FY2025/26 | FY2025/26 | FY2025/26 | FY2025/26 | | | No.COUNTY | Total Conditional Additional Allocations | Community Health Promoters (CHPs) Programme | Supplementfor County ConstructionofAggregation County Headquarters | FY2026/27 Allocations for0.5%of andIndustrial Parks(CAIPs) Fundtothe Programne CountyRural andUrban Affordable Housing | Conditional HousingLevyAdditional Allocations | | | | Column A | ColumnB | Column C | Committees ColumnD Column E | Column F | | | Baringo | 335,060,940 | 63,810,000 | | 7,787,057 | 71,597,057 | | 2 | Bomet | 97319,315 | 74,070,000 | 250,000,000 | 7,787,057 | 331,857,057 | | | Bungoma | 149,241,681 | 107,400,000 | | 7,787,057 | 115,187,057 | | | Busia | 92,069,249 | 66,390,000 | | 7,787,057 | 74,177,057 | | | Elgeyol Marakwet | 54,872,639 | 37,200,000 | 250,000,000 | 7,787,057 | 294,987,057 | | | Embu | 95,088,853 | 60,300,000 | | 7,787,057 | 68,087,057 | | | Garissa | 109,488,961 | 74,520,000 | | 7,787,057 | 82,307,057 | | 8 | HomaBay | 117,026,873 | 88,620,000 | | 7,787,057 | 96,407,057 | | | siolo | 94,765,505 | 21,630,000 | 158,780,000 | 250,000,000 7,787,057 | 438,197,057 | | 10 | Kajiado | 345,552,740 | 50,070,000 | | 7,787,057 | 57,857,057 | | 11 | Kakamega | 224,017,599 | 127,500,000 | | 7,787, ,057 | 135,287,057 | | 12 | Kericho | 341,117,478 | 45,690,000 | | 7,787,057 | 53,477,057 | | 13 | Kiambu | 349,993,245 | 94,680,000 | | 7,787,057 | 102,467,057 | | 14 | Kilifi | 426,369,365 | 116,100,000 | | 7,787,057 | 123,887,057 | | 15 | Kirinyaga | 58,037,438 | 36,660,000 | | 7,787,057 | 44,447,057 | | 16 | Kisii | 290,510,642 | 88,200,000 | | 7,787,057 | 95,987,057 | | 17 | Kisumu | 167,327,249 | 89,940,000 | 250,000,000 | 7,787,057 | 347,727,057 | | 18 | Kitui | 369,844,316 | 74,100,000 | | 7,787,057 | 81,887,057 | | 19 | Kwale | 158,163,903 | 52,140,000 | | 7,787,057 | 59,927,057 | | 20 | Laikipia | 317,672,596 | 25,230,000 | | 7,787,057 | 33,017,057 | | 21 | amu | 147,809,452 | 14,520,000 | 71,630,000 250,000,000 | 7,787,057 | 343,937,057 | | 22 | Machakos | 143,883,915 | 83,250,000 | | 7,787,057 | 91,037,057 | | 23 | Makueni | 146255.895 | 113,700,000 | 250,000,000 | 7,787,057 | 371,487,057 | | 24 | Mandera | 40,336,781 | 18,540,000 | 250.000.000 | 7,787,057 | 276,327,057 | | 25 | Marsabit | 327,106,385 | 60,090,000 | | 7,787,057 | 67,877,057 | | 26 | Meru | 157,383,407 | 111,480,000 | | 7,787,057 | 119,267,057 | | 27 | Migori | 118.055,437 | 88,380,000 | | 7,787,057 | 96,167,057 | | 28 | Mombasa | 315,937,957 | 71,610,000 | | 7,787,057 | 79,397,057 | | 29 | Murang'a | 238,399,654 | 46,050.000 | | 7,787,057 | 53,837,057 |

| Conditional AdditionalAllocationsto CountyGovernmentsfromNational Government'sShare of RevenuefortheFinancialYear2026/27(Ksh.) | Conditional AdditionalAllocationsto CountyGovernmentsfromNational Government'sShare of RevenuefortheFinancialYear2026/27(Ksh.) | Conditional AdditionalAllocationsto CountyGovernmentsfromNational Government'sShare of RevenuefortheFinancialYear2026/27(Ksh.) | Conditional AdditionalAllocationsto CountyGovernmentsfromNational Government'sShare of RevenuefortheFinancialYear2026/27(Ksh.) | Conditional AdditionalAllocationsto CountyGovernmentsfromNational Government'sShare of RevenuefortheFinancialYear2026/27(Ksh.) | Conditional AdditionalAllocationsto CountyGovernmentsfromNational Government'sShare of RevenuefortheFinancialYear2026/27(Ksh.) | Conditional AdditionalAllocationsto CountyGovernmentsfromNational Government'sShare of RevenuefortheFinancialYear2026/27(Ksh.) | Conditional AdditionalAllocationsto CountyGovernmentsfromNational Government'sShare of RevenuefortheFinancialYear2026/27(Ksh.) | |----------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------| | | | FY2025/26 | FY2026/27 | FY2026/27 | FY2026/27 | FY2026/27 | FY2026/27 | | | No.COUNTY | Conditional Additional Allocations | Community Health Promoters (CHPs) Programme | Supplement forCounty ConstructionofAggregation County Headquarters | andIndustrial Parks(CAIPs) Programne | Allocations for0.5%of HousingLevyAdditional Fundtothe CountyRural andUrban Affordable Housing | Conditional Allocations | | | | Column A | Column B | Column C | ColumnD | Committees ColumnE | Column F | | 30 | Nairobi | 338,266,271 | 224,010,000 | | 250,000,000 | 7,787,057 | 481,797,057 | | 31 | Nakuru | 325,150,304 | 99,390,000 | | | 7,787,057 | 107,177,057 | | 32 | | 258,780,824 | 96,660,000 | | | 7,787,057 | 104,447,057 | | 33 | Narok | 323,284,136 | 49,800,000 | | | 7,787,057 | 57,587,057 | | 34 | Nyamira | 199,705,754 | 44,370,000 | | | 7,787,057 | 52,157,057 | | 35 | Nyandarua | 429,641,603 | 41,610,000 | 166,750,000 | | 7,787,057 | 216,147,057 | | 36 | Nyeri | 381,409,948 | 74,250,000 | | | 7,787,057 | 82,037,057 | | 37 | Samburu | 61,207,420 | 46,140,000 | | 250,000,000 | 7,787,057 | 303,927,057 | | 38 | Siaya | 221,889,863 | 63,810,000 | | | 7,787,057 | 71,597,057 | | 39 | Taita/ Taveta | 75,649,533 | 41,070,000 | | 250,000,000 | 7,787,057 | 298,857,057 | | 40 | TanaRiver | 407,859,679 | 28,890,000 | 95,340,000 | | 7,787,057 | 132,017,057 | | 41 | Tharaka- Nithi | 94,535,103 | 37,950,000 | 30,510,000 | 250,000,000 | 7,787,057 | 326,247,057 | | 42 | rans Nzoia | 249,182,720 | 67,200,000 | | | 7,787,057 | 74,987,057 | | 43 | Turkana | 101,224,140 | 74,250,000 | | 250,000,000 | 7,787,057 | 332,037,057 | | 44 | Uasin Gishu | 73,568,093 | 61,980,000 | | | 7,787,057 | 69,767,057 | | 45 | Vihiga | 310,411,734 | 43,380,000 | | | 7,787,057 | 51,167,057 | | 46 | Wajir | 210,562,165 | 60,810,000 | | | 7,787,057 | 68,597,057 | | 47 | WestPokot | 93,411,216 | 77,490,000 | | 250,000,000 | 7,787,057 | 335,277,057 | | | Total | 9,984,449,991 | 3,234,930,000 | | 523,010,0003,250,000,000 | 365,991,679 | 7,373,931,679 |

SCHEDULE (S.6(2)) MRD

6

MEMORANDUMOFOBJECTSANDREASONS

The principal object of this Bill is to make provision for the transfer of conditional allocations from national governments share of revenue and from development partners to the county governments for the financial year 2024/25.

Clause 1 of the Bill provides for the short title while clause 2 defines the various terms used in the Bill.

Clause 3 of the Bill contains the object of the Bill which is to provide for the allocation of conditional grants to county governments for the financial year 2023/2024; and to provide for the transfer of these conditionalallocationsfromtheConsolidatedFundtotherespective County Revenue Fund.

Clause 4 of the Bill provides for additional allocations to be made to county governments.

Clause 5 of the Bill provides for the actual additional allocations to counties from national government and development partners.

Clause 6 of the Bill provides for reports on actual transfers.

Clause 7 of the Bill provides for county government books of accounts to reflect national government transfers.

Clause 8 provides for reporting.

Dated 11th March, 2026.

ALIIBRAHIMROBA, Chairperson, Standing CommitteeonFinance and Budget.