Report On Consideration Of The County Allocation Of Revenue Bill (senate Bill No. 10 Of 2026)

REPUBLICOFKENYA THENATIONALASSEMBLY

THIRTEENTHPARLIAMENT-FIFTHSESSION-2026 BUDGETANDAPPROPRIATIONSCOMMITTEE

REPORTONTHECOUNTYALLOCATIONOFREVENUEBILL,2026 (SENATE BILLS NO.10 OF 2026)

Parliamentary Budget Office Parliament Buildings NAIROBI

DATE:

2 4 JUN 2026

Table of Contents

| CHAIRPERSON'SFOREWORD. | CHAIRPERSON'SFOREWORD. | |--------------------------|--------------------------------------------------------| | | I.PREFACE ili | | 1.1. | EstablishmentandMandateoftheCommittee | | 1.2. | Membershipof theCommittee | | 1.3. | Committee Secretariat. | | 1.4. | Technical SupporttotheCommittee. | | | OVERVIEWOFTHECOUNTYALLOCATIONOFREVENUEBILL | | 2.1. | Background. | | 2.2. | RevenueAllocation toCountyGovernments | | | 3.RECURRENTBUDGETCEILINGSFORCOUNTIESINFY2026/27 | | 3.1. | Recurrent Budget Ceilings for County Assemblies | | 3.2. | Recurrent Expenditure Ceilings for County Executives.. | | | COMMITTEEOBSERVATIONSANDRECOMMENDATIONS | | 4.1. | CommitteeObservations. | | 4.2. | CommitteeRecommendations | | | FIRSTSCHEDULE 10 | | SECONDSCHEDULE | 12 |

The County Allocation of Revenue Bill, 2026 (Senate\_Bills No. 10 of 2026) was

published on 30th April 2026 pursuant to Article 218(1)(b) of the Constitution. The Bill was considered and passed by the Senate,with amendments,on 17th June 2026, followingwhichitwasreferredtotheNationalAssemblyforconsiderationand concurrenceinaccordancewithArticleIlo(4)of theConstitution.TheBillwas committed to the Budget and Appropriations Committee for consideration and reporting to the House.

The County Allocation of Revenue Bill is prepared pursuant to Article 2l8(1)(b) of the Constitution of Kenya, which requires Parliament to enact legislation providing for the allocation of nationally raised revenue among county governments. The Bill operationalizes the equitable share allocated to county governments through the Division of Revenue Act by specifying the amount due to each county government for the relevant financial year.

The distribution of these resources is guided by the revenue-sharing basis approved byParliamentunderArticle2I7(l)of theConstitution,whichseeks toensure equitable allocation of resources among counties based on objective criteria. The Bill is therefore a key instrument in operationalizing devolution by providing certainty and predictability in intergovernmental transfers and enabling county governments to effectivelyplan,budget,and deliverservices to thepeople

On behalf of the Members of the Budget and Appropriations Committee, I wish to expressoursincere appreciationto theOfficeof theSpeakerof theNationalAssembly for the leadership, guidance, and support accorded to the Committee throughout the consideration of this Bill. The Committee is equally grateful to the Office of the Clerk of theNational Assemblyforthe administrative,logistical,andprocedural supportthat facilitated the effective discharge of itsmandate.Further,the Committee acknowledges withgratitudethetechnicalexpertiseandanalyticalsupportprovidedbythe Parliamentary Budget Office, whose contribution was instrumental in the scrutiny of the Bill and the preparation of this Report.

It is therefore my honour and privilege, on behalf of the Committee, to present this ReportontheCountyAllocationofRevenueBill,2026(SenateBillsNo.10of2026) tothisAugustHouseandtorecommendtheBillforconsiderationandapproval without amendments.

HON.SAMUELATANDI,CBS,M.P.

CHAIRPERSON,THEBUDGETANDAPPROPRIATIONSCOMMITTEE

DATE

REPORTOFTHEBUDGETANDAPPROPRIATIONSCOMMITTEEON THECOUNTYALLOCATIONOFREVENUEBILL,2026

Page I i

I.PREFACE

I.1.EstablishmentandMandateoftheCommittee

1. Article 221 (4 and 5) of the Constitution and Section 7 of the Public Finance ManagementAct,Cap412A,providefortheestablishmentofa Committeeof the NationalAssemblywhosemainroleistotakethelead inbudgetaryoversightby the National Assembly. Pursuant to this provision, Standing Order 207 establishes the Budget and Appropriations Committee with specific mandates,amongwhich is to: 2. i.lnvestigate, inquire into, and report on all matters relating to the coordination,control,andmonitoringofthenational budget; 3. i.Discuss andreviewthebudgetestimates andmakerecommendations to the House; 4. ii.Examine theBudgetPolicyStatementpresented to theHouse; 5. iv.Examine billsrelated tothe national budget,includingappropriationbills; 6. v.Evaluate tax estimates,economic and budgetary policies,and programmes withdirectbudgetoutlays;and 7. vi.ExaminetheDivisionofRevenueBill.

1.2.MembershipoftheCommittee

• 2.Pursuant toStanding Order207(2),the Budget and Appropriations Committee,as currently constituted, comprises the following Honourable Members:

CHAIRPERSON

Hon.Atandi,Samuel Onunga,CBS,M.P.

Alego Usonga Constituency ODMPARTY

VICECHAIRPERSON

Hon. (Dr.) Robert Pukose, CBS, M.P. Endebess Constituency UDAPARTY

MEMBERS

Hon.Chumel, Samwel Moroto, M.P. Kapenguria Constituency UDAPARTY

Hon. (Dr.) Adan Wehliye Keynan, CBS, M.P. Eldas Constituency Jubilee Party

Hon. Mulu, Makali, PhD, CBS, M.P. Kitui Central Constituency WDM-Kenya

Hon. Ochieng, David Ouma, M.P. Ugenya Constituency

MDGPARTY

Page | i

REPORTOFTHEBUDGETANDAPPROPRIATIONSCOMMITTEEON THECOUNTYALLOCATIONOFREVENUEBILL,2026

cekuton, Laisamis Constituency UDMPARTY

Hon. Ongili, Babu Owino Paul, M.P. Embakasi East Constituency ODMPARTY

Hon. Mwirigi, John Paul, M.P. Igembe SouthConstituency UDAPARTY

Hon. (Dr.) Gogo, Lilian Achieng, M.P. Rangwe Constituency ODM Party

Hon. Wanjiku, John Njuguna, M.P. Kiambaa Constituency UDA PARTY

Hon. Guyo, Ali Wario, M.P. Garsen Constituency ODMPARTY

Hon.Dr.Edwin Mugo Gichuki Mathioya Constituency UDAPARTY

Hon. Busia, Ruth Adhiambo Odinga, M.P. Kisumu County ODMPARTY

Sergon, Flowrence Jematiah, M.P. Baringo County UDAPARTY

Hon.Abdirahman Mohamed Abdi,M.P. Lafey Constituency Jubilee Party

Hon. Kagiri, Jane Wangechi, OGW, M.P. Laikipia County UDA Party

REPORTOFTHEBUDGETANDAPPROPRIATIONSCOMMITTEEON THECOUNTYALLOCATIONOFREVENUEBILL,2026

Naisula, Samburu West Constituency

KANUPARTY

Hon. Robi, Mathias Nyamabe, M.P. KuriaWest Constituency UDAPARTY

Hon. Muchira, Michael Mwangi, M.P. Ol Jorok Constituency UDAPARTY

Hon. Wangaya, Christopher Aseka, M.P. Khwisero Constituency ODMPARTY

Hon.Mwakuwona,Danson Mwashako,M.P. Wundanyi Constituency WDM-Kenya

Hon.Masara,Peter Francis, M.P. Suna West Constituency ODMPARTY

Hon.Murumba, John Chikati,PhD, M.P. Tongaren Constituency FORD-Kenya

Hon.Kitilai,Ole Ntutu,M.P Narok South Independent

Hon. Mokaya, Nyakundi Japheth, M.P. Kitutu Chache North Constituency UDAPARTY

Hon. Mutuse, Eckomas Mwengi, OGW, M.P. Kibwezi West Constituency MCC Party

1.3.CommitteeSecretariat

• 3.The CommitteeSecretariat comprises the following:

Mr. Danson Kachumbo SeniorFiscalAnalyst/LeadClerk

| Mr.Ringine Mutwiri FiscalAnalyst/ClerkAssistant | Mr.Moses Mwariri Legal Counsel | |---------------------------------------------------|----------------------------------| | Ms. Noelle Chelegat Media Relations | Mr. Simon Ouko Serjeant-at-arms | | Mr.Muchiri Mwangi Audio Officer | Mr. Jared Amara Office Assistant |

1.4.Technical Supportto the Committee

• Parliamentary Budget Office:

FA(Dr.) Martin Masinde Director, Parliamentary Budget Office

| Mr. Fredrick Muthengi | Dr. Evans Kiganda | |-------------------------|--------------------------| | Deputy Director | Principal Fiscal Analyst | | Dr. Abel Nyagwachi | Ms. Julie Mwithiga | | SeniorFiscal Analyst | Senior Fiscal Analyst | | Ms.Millicent Makina | Mr.KiokoKiminza | | Senior Fiscal Analyst | Fiscal Analyst Il | | FA.Loice Olesia | Mr. Onyango Adera | | Fiscal Analyst Il | Fiscal Analyst Il |

2. OVERVIEW OF THE COUNTY ALLOCATION OF REVENUE BILL

2.1.Background

• 5.The County Allocation of Revenue Bill is prepared in accordance with Article 218(1)(b) of the Constitution.This Bill indicates howrevenue allocated to the county level of government will be distributed among the counties. The distribution of revenue among pursuant toArticle217(l)of theConstitution.
• 6.Section 191(3) of the Public Finance Management Act (Cap. 412A) requires that the CountyAllocationof RevenueBill specifyeachcounty'sshareofthatrevenue outof the approved basis that the share to each county government is derived. The current revenue-sharing formula is the fourth basis approved by Parliament and applies for the periodbetweenFY2025/26toFY2029/30.
• 7.Parliament is required to consider several factors in formulating the basis for allocating the Constitution, recommendations submitted by the Commission on Revenue Allocation, and views obtained through consultations with county governors, the Cabinet Secretary responsible for finance, county government organizations, members of thepublic,andrelevantprofessional bodies.
• 8.Section 42 of the Public Finance Management Act (Cap. 412A) mandates Parliament to considertheCountyAllocationofRevenueBillwithinthirtydaysaftertheBill hasbeen introduced, with a view to approving it, with or without amendments. The County Allocation of Revenue Bill, 2026(Senate Bills No.10 of 2026)was published on 30th April,2026.TheSenateconsideredtheBillandpasseditwithamendmentson Wednesday,17th2026.Thereafter, the Bill was referred to the NationalAssembly for considerationandconcurrenceinaccordancewithArticleIlo(4)oftheConstitution.

9. The Bill comprises ten (lo) clauses and two schedules. The clauses set out the frameworkandkeyprovisionsoftheBill,whiletheschedulesprovidedetailed information on the allocation of equitablesharerevenue toeachcounty under theFirst Schedule and the recurrent expenditure ceilings for county executives and county assembliesundertheSecondSchedule.

REPORTOFTHEBUDGETANDAPPROPRIATIONSCOMMITTEEON THECOUNTYALLOCATIONOFREVENUEBILL,2026

2.2.RevenueAllocation to CountyGovernments

• 10.TheCountyAllocationof Revenue Bill,aspassedbytheSenate,provides for the a e so o t o e revenueraisednationallyfortheFinancialYear2026/27,asprovidedforintheDivision per cent, compared to the FY 2025/26 allocation of Ksh. 415 billion. The increase is intended to enhance the capacity of county governments to finance devolved functions and improve service delivery while supporting the continued implementation of devolutionacrossthecountry.
• o s ynot au uo paseq si suauao huno uoe anuaau jo uoerole au'll n nd e s e 217of the Constitution.TheFourth Basis comprises three components:a Baseline Allocation,an Affirmative Allocation,and a CountyAllocation Index.The County Allocation Index is derived from weighted parameters designed to promote equity and ThethreecomponentsoftheFourthBasisareoutlinedbelow:
• Baseline Allocation:This component accountsforKsh.387.425 billion of the total equitable share and is distributed among the 47 county governments based on their allocations in theFY2024/25CountyAllocationof RevenueAct.The baseline allocationisintendedtosafeguardcountiesfromsignificantreductions in their resource envelopes arising from changes in the revenue-sharing formula and to enhance predictability and stability in county budgeting and planning.
• ii. AffirmativeAllocation:Thiscomponentprovidesfortheequaldistribution of Ksh. 4.46 billion among twelve counties that are relatively disadvantaged geographical coverage. The allocation is intended to address structural disparities, promote equitable development, and ensure that all counties have adequate resources to effectively discharge their devolved functions. The beneficiary counties are Elgeyo Marakwet, Embu,Isiolo, Kirinyaga, Laikipia, Lamu, Nyamira, Nyandarua, Samburu, Taita Taveta, Tharaka Nithi, and Vihiga, eachofwhichreceivesKsh.371.7millionunderthiscomponent.
• ili. County Allocation Index: This component applies a composite index derived from four parameters under the Fourth Basis for revenue sharing, namely

REPORTOFTHEBUDGETANDAPPROPRIATIONSCOMMITTEEON THECOUNTYALLOCATIONOFREVENUEBILL,2026

Population (45 per cent), Basic Share Index (35 per cent), Poverty Index (12 per cent), and Geographical Size Index (8 per cent). The composite index is applied

totheamount aboveKsh.39l.89billion,which isring-fencedfor theBaseline ensuresthatanyadditionalresourcesabovetheringfencedallocationare distributed among counties in a manner that reflects demographic, developmental, and geographical considerations, while promoting equity and balancedregionaldevelopment.

12. Based on the approved Fourth Basis for revenue sharing, the First Schedule to the Bill under the three allocation components. The Baseline Allocation of Ksh.387.425 billion is reflected inColumn C,while theAffirmative Action Allocation of Ksh.4.46billion is shown in Column D. The balance of the equitable share above the ring-fenced amount for the first two components, totalling Ksh. 36.115 billion is distributed through the County Allocation Index and is reflected in Column F. The total allocation due to each county government, comprising the three components, is presented in Column G of theFirstScheduletotheBill. 13. The equitable share allocated to county governments has increased by Ksh.I3 billion, averagegrowthof3.1percentacrossallcounties.However,analysisoftheallocations indicates that 27 countiesrecord growth rates above the average increase of 3.1per cent,while12countiesexperiencegrowthbelowtheaverage.Thevariationreflects the application of the Fourth Basis for revenue sharing, which allocates additional resourcesbasedon a compositeindex derivedfrompopulation,basicshare,poverty levels, and geographical size, while preserving the baseline and affirmative allocation components. 3. 14.Analysis of the distribution of the additional Ksh.l3 billion allocated to county governments indicates that Nairobi County received the largest increase of Ksh.696.5 million,followed by Nakuru County atKsh.443.3million,Kiambu County atKsh.437.6 million, Kakamega County at Ksh. 390.5 million, Turkana County at Ksh. 382 million, andBungomaCountyatKsh.375million.Thevariationintheadditional allocations A summary of the county-by-county increases relative to the FY 2025/26 allocations is presented inTableI.

REPORTOFTHEBUDGETANDAPPROPRIATIONSCOMMITTEEON THECOUNTYALLOCATIONOFREVENUEBILL,2026

Table l:AllocationstoCountyGovernmentforFY2026/27.

| SN | County | Approved-FY2025/26 | Increase | Final-FY2026/27 | |-------|-------------------------|-----------------------------|-------------------------|-----------------------------| | 1 | Baringo | 7,083,683,384 | 224,855,380 | 7,308,538,764 | | 2 | Bomet | 7,447,200,499 | 243,003,404 | 7,690,203,903 | | 3 | Bungoma | 11,838,054,666 | 375,338,692 | 12,213,393,58 | | 4 | Busia | 7,956,564,058 | 248,374,224 | 8,204,938,281 | | 5 | Elgeyo-Marakwet | 5,515,146,712 | 178,140,789 | 5,693,287,501 | | 6 | Embu | 6,077,441,672 | 188,899,687 | 6,266,341,359 | | 7 | Garissa | 8,877,784,676 | 330,321,654 | 9,208,106,330 | | 8 | Homa-Bay | 8,646,376,063 | 267,758,530 | 8,914,134,592 | | 9 | Isiolo | 5,631,357,298 | 189,071,373 | 5,820,428,671 | | 10 | Kajiado | 8,894,254,886 | 308,896,240 | 9,203,151,126 | | | Kakamega | 13,674,848,566 | 390,503,491 | 14,065,352,058 | | 12 | Kericho | 7,178,668,356 | 247,572,559 | 7,426,240,914 | | 13 | Kiambu | 13,071,817,986 | 437,619,600 | 13,509,437,586 | | 14 | Kilifi | 12,813,396,770 | 361,937,825 | 13,175,334,595 | | 15 | Kirinyaga | 6,151,661,892 | 186,000,112 | 6,337,662,004 | | 16 | Kisi | 9,819,721,768 | 289,012,288 | 10,108,734,057 | | 17 | Kisumu | 8,902,026,938 | 279,345,825 | 9,181,372,763 | | 18 | Kitui | 11,503,907,837 | 347,532,624 | 11,851,440,460 | | 61 | Kwale | 9,078,699,643 | 254,931,625 | 9,333,631,268 | | 20 | Laikipia | 6,104,082,008 | 194,243,908 | 6,298,325,916 | | 21 | Lamu | 3,857,621,205 | 130,210,236 | 3,987,831,441 | | 22 | Machakos | 10,179,132,681 | 327,268,597 | 10,506,401,278 | | 23 | Makueni | 8,976,335,654 | 269,407,569 | 9,245,743,223 | | 24 | Mandera | 12,265,064,993 | 323,071,756 | 12,588,136,749 | | 25 | Marsabit | 8,105,669,078 | 285,993,186 | 8,391,662,265 | | 26 | Meru | 10,553,946,059 | 342,845,448 | 10,896,791,506 | | 27 | Migori | 8,883,939,719 | 280,563,408 | 9,164,503,127 | | 28 | Mombasa | 8,383,385,281 | 272,041,798 | 8,655,427,079 | | 29 | Murang'a | 7,969,464,876 | 257,355,483 | 8,226,820,359 | | 30 | Nairobi City | 21,417,128,397 | 696,492,049 | 22,113,620,446 | | 31 | Nakuru | 14,455,147,658 | 443,259,794 | 14,898,407,452 | | 32 | Nandi | 7,771,778,066 | 239,419,878 | 8,011,197,944 | | 33 | Narok | 9,770,317,146 | 297,206,842 | 10,067,523,987 | | 34 | Nyamira | 6,073,434,356 | 192,218,734 | 6,265,653,089 | | 35 | Nyandarua | 6,662,675,631 | 199,365,566 | 6,862,041,197 | | 36 | Nyeri | 6,896,132,673 | 212,321,196 | 7,108,453,869 | | 37 | Samburu | 6,336,970,364 | 192,384,921 | 6,529,355,285 | | 38 | Siaya | 7,754,478,885 | 254,772,697 | 8,009,251,583 | | 39 40 | Taita-Taveta Tana-River | 5,760,449,685 7,222,474,730 | 181,457,074 223,700,049 | 5,941,906,759 7,446,174,779 |

REPORTOFTHEBUDGETANDAPPROPRIATIONSCOMMITTEEON THECOUNTYALLOCATIONOFREVENUEBILL,2026

| SN | County | Approved-FY 2025/26 | Increase | Final-FY2026/27 | |------|-------------|-----------------------|----------------|-------------------| | 4 | | 5,058,286,293 | 161,472,943 | 5,219,759,236 | | 42 | Trans-Nzoia | 7,991,120,837 | 253,431,058 | 8,244,551,895 | | 43 | Turkana | 13,892,577,371 | 382,038,618 | 14,274,615,989 | | 44 | Uasin-Gishu | 8,977,014,770 | 283,798,638 | 9,260,813,408 | | 45 | Vihiga | 6,008,751,224 | 193,559,067 | 6,202,310,291 | | 46 | Wajir | 10,507,580,63 | 340,132,440 | 10,847,713,122 | | 47 | WestPokot | 7,002,426,008 | 220,851,128 | 7,223,277,137 | | | Total | 415,000,000,000 | 13,000,000,000 | 428,000,000,000 |

3.RECURRENTBUDGETCEILINGSFORCOUNTIESINFY2026/27

• 15.TheCountyAllocationofRevenueBillalsoprovidesfortherecurrentexpenditure ceilings for both County Assemblies and County Executives, as required under the Public Finance Management framework. These ceilings are intended to guide county fiscaldiscipline,andensurethatadequateresources areavailablefordevelopment programmes and service delivery. The Second Schedule of the Bill sets out the recurrentexpenditureceilings forCountyAssembliesandCountyExecutivesas approved by the Senate.

3.1.Recurrent Budget Ceilings for County Assemblies

16. The recurrent expenditure ceiling for County Assemblies has increased marginally by Ksh.274.2 million, from Ksh. 39.94 billion in FY 2025/26 to Ksh.40.21 billion in FY 2026/27. This translates to an increase of less than one percent, reflecting a prudent andmeasuredadjustment aimedatmeeting theoperational needs of County Assemblies without exerting undue pressure on public finances. The Committee noted that the modest growth in the ceiling demonstrates a commitment to fiscal discipline while ensuring that CountyAssemblies are adequatelyresourced to effectively undertake their legislative, oversight, and representation mandates. 17. The increase in the overall expenditure ceilings for County Assemblies is not uniformly distributed across all forty-seven counties.Analysis of the approved ceilings indicates that allocations for thirty County Assemblies increased, while seventeen County Assemblies recorded reductions compared to the previous financial year. The reductionsarelargelyattributabletotheremovalofone-offallocationsthathadbeen provided tocertain CountyAssemblies in thepreceding financial year to finance specific projectsandexpenditurerequirements.

REPORTOFTHEBUDGETANDAPPROPRIATIONSCOMMITTEEON THECOUNTYALLOCATIONOFREVENUEBILL,2026

| SN | County | Approved FY 2025/26 | Proposed FY 2026/27 | Change (+/-) | |------|-----------------|-----------------------|-----------------------|----------------| | 1 | Baringo | 847,469,122 | 847,626,854 | 157,732 | | 2 | Bomet | 755,816,719 | 731,537,286 | (24,279,433) | | 3 | Bungoma | 1,074,221,694 | 976,506,613 | (97,715,081) | | 4 | Busia | 859,603,045 | 869,947,142 | 10,344,097 | | 5 | Elgeyo-Marakwet | 682,127,598 | 684,431,351 | 2,303,753 | | 6 | Embu | 653,997,909 | 651,091,348 | (2,906,561) | | 7 | Garissa | 1,010,212,868 | 1,083,206,383 | 72,993,515 | | 8 | Homa-bay | 901,349,007 | 913,968,214 | 12,619,207 | | 6 | Isiolo | 571,957,767 | 515,234,218 | (56,723,549) | | 10 | Kajiado | 797,493,878 | 833,655,216 | 36,161,338 | | | Kakamega | 1,440,150,864 | 1,410,784,461 | (29,366,403) | | 12 | Kericho | 801,439,308 | 808,829,560 | 7,390,252 | | 13 | Kiambu | 1,332,680,576 | 1,325,843,597 | (6,836,979) | | 14 | Kilifi | 871,651,828 | 867,147,393 | (4,504,435) | | 15 | Kirinyaga | 667,134,062 | 666,664,869 | (469,193) | | 16 | Kisi | 1,051,143,180 | 1,061,001,255 | 9,858,075 | | 17 | Kisumu | 993,261,872 | 899,826,065 | (93,435,807) | | 18 | Kitui | 1,025,218,850 | 1,037,669,946 | 12,451,096 | | 61 | Kwale | 667,152,528 | 675,305,556 | 8,153,028 | | 20 | Laikipia | 511,501,082 | 600,630,878 | 89,129,796 | | 21 | Lamu | 502,735,064 | 479,609,506 | (23,125,558) | | 22 | Machakos | 957,194,136 | 970,874,933 | 13,680,797 | | 23 | Makueni | 964,631,315 | 847,824,561 | (116,806,754) | | 24 | Mandera | 917,936,058 | 974,349,992 | 56,413,934 | | 25 | Marsabit | 741,494,088 | 859,562,104 | 118,068,016 | | 26 | Meru | 1,033,230,263 | 1,040,373,863 | 7,143,600 | | 27 | Migori | 936,954,113 | 1,059,223,492 | 122,269,379 | | 28 | Mombasa | 862,807,953 | 736,274,590 | (126,533,363) | | 29 | Murang'a | 813,710,947 | 851,528,548 | 37,817,601 | | 30 | Nairobi City | 1,603,909,510 | 1,775,901,135 | 171,991,625 | | 31 | Nakuru | 1,121,659,233 | 1,139,437,714 | 17,778,481 | | 32 | Nandi | 811,140,379 | 797,267,097 | (13,873,282) | | 33 | Narok | 878,624,509 | 927,319,735 | 48,695,226 | | 34 | Nyamira | 689,414,409 | 698,351,387 | 8,936,978 | | 35 | Nyandarua | 758,345,693 | 785,219,049 | 26,873,356 | | 36 | Nyeri | 760,288,009 | 763,643,931 | 3,355,922 | | 37 | Samburu | 569,616,860 | 605,962,163 | 36,345,303 | | 38 | Siaya | 759,893,500 | 770,412,462 | 10,518,962 | | 39 | Taita-Taveta | 706,797,720 | 724,468,044 | 17,670,324 | | 40 | Tana-River | 710,218,891 | 612,807,695 | (97,411,196) | | 41 | Tharaka-Nithi | 508,533,605 | 513,863,636 | 5,330,031 | | 42 | Trans-Nzoia | 664,759,854 | 663,677,259 | (1,082,595) |

REPORTOFTHEBUDGETANDAPPROPRIATIONSCOMMITTEEON THECOUNTYALLOCATIONOFREVENUEBILL,2026

| SN | County | Approved FY 2025/26 | Proposed FY 2026/27 | Change (+/-) | |------|-------------|-----------------------|-----------------------|----------------| | 43 | Turkana | 863,842,883 | 946,217,760 | 82,374,877 | | 44 | Uasin-Gishu | 887,273,308 | 852,346,325 | (34,926,983) | | 45 | Vihiga | 703,918,304 | 704,103,951 | 185,647 | | 46 | Wajir | 992,853,943 | 937,865,189 | (54,988,754) | | 47 | West-Pokot | 699,024,354 | 711,194,510 | 12,170,156 | | | Total | 39,936,392,658 | 40,210,588,835 | 274,196,177 |

18. Similarly, the key drivers of the increases in the recurrent expenditure ceilings include theprovisionforcertainone-offrequirementsaswell astheaddressingofoperational shortfalls identified by the Commission on Revenue Allocation and the Senate during the consideration of the Bill. These adjustments are intended to ensure that County Assemblies are adequately resourced to meet essential operational obligations and emergingexpenditureneeds. 2. 19.CountyAssemblies thatrecordednotableincreasesintheirrecurrentexpenditure ceilings include Nairobi City, Migori, and Marsabit, which received additional allocations of Ksh. 171.9 million, Ksh. 122.3 million, and Ksh. I18.1 million, respectively. Other County Assemblies that received increases exceeding Ksh.50 million include Laikipia (Ksh. 89.1 million), Turkana (Ksh. 82.4 million), Garissa (Ksh. 72.9 million), and Mandera (Ksh. 50.4 million). 3. 20.Among the seventeen County Assemblies with a reduction in recurrent ceilings, five recorded the most significant reductions. Mombasa County Assembly registered the highest reduction of Ksh.126.5 million, followed by Makueni County Assembly at Ksh. 116.8 million. Bungoma and Tana River County Assemblies each declined by Ksh. 97.0 million, while Kisumu County Assembly decreased by Ksh. 93.4 million. These reductionsaremainlyattributedtotheremovalofone-offallocationsprovidedinFY 2025/26. The comparative analysis of the recurrent expenditure ceilings for County AssembliesforFY2025/26andFY2026/27ispresentedinTable2.

Table 2: Recurrent Expenditure Ceilings for County Assemblies for FY 2026/27.

3.2.Recurrent Expenditure Ceilings for County Executives

21. The recurrent expenditure ceiling for County Executives has increased by Ksh. 1.84 billion, representing a 7.8% rise from Ksh. 23.4 billion in FY 2025/26 to Ksh. 25.3 billion inFY2026/27.Theincreaseisdistributedacrossall47CountyExecutives.Whilemost

REPORTOFTHEBUDGETANDAPPROPRIATIONSCOMMITTEEON THECOUNTYALLOCATIONOFREVENUEBILL,2026

counties recorded growth, rates close to the average, two counties experienced significantlyhigheradjustments.SamburuCountyExecutiverecordedanincreasefrom Ksh. 400.6 million to Ksh. 633.2 million, representing a 58.1% rise. Similarly, the Kisumu County Executiveincreased byKsh.116.1 million,fromKsh.522.1 million toKsh.638.2 million, reflecting a 22.2% increase.

• 22.Further analysis indicates that several County Executives received modest increases of less than Ksh.25 million.These include Isiolo and Lamu Counties,each allocated an received increases of Ksh. 24.4 million each, and Tana River County, which was allocated an increment ofKsh.24.5 million.

Table 3: Recurrent Expenditure Ceilings for County Executives FY 2026/27.

| SN | County | Approved-FY 2025/26 | Approved-FY 2026/27 | Increase | |------|-----------------|-----------------------|-----------------------|-------------| | | Baringo | 496,161,163 | 528,170,814 | 32,009,651 | | 2 | Bomet | 468,730,626 | 498,289,418 | 29,558,792 | | 3 | Bungoma | 562,059,982 | 601,422,211 | 39,362,229 | | 4 | Busia | 514,728,802 | 549,189,312 | 34,460,510 | | 5 | Elgeyo-Marakwet | 445,655,740 | 472,763,673 | 27,107,933 | | 6 | Embu | 445,585,855 | 472,693,787 | 27,107,932 | | 7 | Garissa | 510,888,235 | 544,919,368 | 34,031,133 | | 8 | Homa-bay | 538,863,664 | 575,775,034 | 36,911,370 | | 9 | Isiolo | 376,492,992 | 398,239,140 | 21,746,148 | | 10 | Kajiado | 459,200,063 | 488,452,144 | 29,252,081 | | | Kakamega | 631,900,264 | 678,615,072 | 46,714,808 | | 12 | Kericho | 491,924,215 | 523,933,866 | 32,009,651 | | 13 | Kiambu | 642,094,266 | 688,809,074 | 46,714,808 | | 14 | Kilifi | 528,153,096 | 562,613,607 | 34,460,511 | | 15 | Kirinyaga | 436,378,706 | 463,333,283 | 26,954,577 | | 16 | Kisii | 569,351,784 | 608,714,014 | 39,362,230 | | 17 | Kisumu | 522,102,171 | 638,237,442 | 116,135,271 | | 18 | Kitui | 556,906,939 | 593,818,310 | 36,911,371 | | 19 | Kwale | 447,387,205 | 474,495,138 | 27,107,933 | | 20 | Laikipia | 406,459,778 | 430,810,140 | 24,350,362 | | 21 | Lamu | 373,334,857 | 395,081,004 | 21,746,147 | | 22 | Machakos | 540,775,483 | 577,686,853 | 36,911,370 | | 23 | Makueni | 494,768,774 | 526,778,425 | 32,009,651 | | 24 | Mandera | 511,948,091 | 543,957,742 | 32,009,651 | | 25 | Marsabit | 458,101,332 | 490,972,864 | 32,871,532 | | 26 | Meru | 565,023,558 | 604,385,788 | 39,362,230 | | 27 | Migori | 538,507,125 | 575,418,495 | 36,911,370 |

REPORTOFTHEBUDGETANDAPPROPRIATIONSCOMMITTEEON THECOUNTYALLOCATIONOFREVENUEBILL,2026

| SN | County | Approved -FY 2025/26 | Approved -FY 2026/27 | Increase | |------|---------------|------------------------|------------------------|---------------| | 28 | Mombasa | 497,268,190 | 529,277,841 | 32,009,651 | | 29 | Murang'a | 515,207,988 | 549,668,499 | 34,460,511 | | 30 | Nairobi City | 775,756,999 | 834,726,105 | 58,969,106 | | 31 | Nakuru | 622,626,699 | 666,890,648 | 44,263,949 | | 32 | Nandi | 492,132,433 | 524,142,084 | 32,009,651 | | 33 | Narok | 499,621,001 | 531,630,652 | 32,009,651 | | 34 | Nyamira | 444,949,706 | 472,057,639 | 27,107,933 | | 35 | Nyandarua | 469,042,680 | 498,601,472 | 29,558,792 | | 36 | Nyeri | 492,365,209 | 524,374,860 | 32,009,651 | | 37 | Samburu | 400,557,424 | 633,218,705 | 232,661,281 | | 38 | Siaya | 491,970,700 | 523,980,352 | 32,009,652 | | 39 | Taita-Taveta | 450,325,811 | 477,433,743 | 27,107,932 | | 40 | Tana-River | 422,272,274 | 446,775,992 | 24,503,718 | | 41 | Tharaka-Nithi | 404,731,372 | 429,081,734 | 24,350,362 | | 42 | Trans-Nzoia | 474,454,626 | 504,013,417 | 29,558,791 | | 43 | Turkana | 510,888,235 | 551,543,287 | 40,655,052 | | 44 | Uasin-Gishu | 498,842,007 | 530,851,658 | 32,009,651 | | 45 | Vihiga | 467,917,374 | 497,476,165 | 29,558,791 | | 46 | Wajir | 502,524,835 | 542,527,721 | 40,002,886 | | 47 | West-Pokot | 447,670,353 | 474,778,286 | 27,107,933 | | | Total | 23,414,610,682 | 25,250,626,877 | 1,836,016,195 |

4.COMMITTEEOBSERVATIONSANDRECOMMENDATIONS

23. The Committee made the following observations and recommendations on the County Governments'AllocationofRevenueBill,2026.

4.1.Committee Observations

• 24.The Committee observed that the proposed allocations to county governments are consistent with the provisions of the Constitution, the PublicFinance Management Act, Cap. 412A, and the Fourth Basis for Revenue Sharing among County Governments as approved by Parliament. The Committee is satisfied that the allocation framework has s e re e equitable, transparent, and compliant distribution of resources among the counties.

4.2.Committee Recommendations

25. The Committee recommends that the House approve the County Allocation of Revenue Bill, 2026 (Senate Bills No.10 of 2026) without amendments.

REPORTOFTHEBUDGETANDAPPROPRIATIONSCOMMITTEEON THECOUNTYALLOCATIONOFREVENUEBILL,2026

FIRST SCHEDULE

| Total Equitable Share Equitable Share | 6,337,662,004 10,108,734,057 9,181,372,763 11,851,440,460 9,333,631,268 6,298,325,916 516,722,618 802,898,369 776,044,190 708,219,665 539,624,517 | |-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------| | 624,665,541 675,082,148 ,042,719,759 690,002,699 494,888,815 524,777,860 917,658,965 743,853,792 525,254,817 Ksh.391.885 billion (Ksh. 36.115 billion) Additional equitable share above 1.72966 1.86926 2.88722 1.91057 1.37031 1.45307 2.54094 2.05968 1.45440 AllocationIndex E | 858,137,516 1,084,848,738 687,775,612 ,215,740,912 ,005,491,119 965,472,361 361,734,051 909,177,338 748,434,951 897,518,189 2.37612 3.00387 1.90440 3.36630 2.78414 1.43077 2.22317 2.14881 2.67333 1.96101 1.49418 1.00162 2.51745 2.07237 2.48517 | | FY2026/27 Action Allocation 371,666,667 371,666,667 371,666,667 Affirmative of Ksh.4.46 D billion | 371,666,667 371,666,667 371,666,667 | | Equitable share 6,683,873,223 7,015,121,755 11,170,673,599 7,514,935,582 4,826,732,019 5,369,896,832 8,290,447,365 8,170,280,800 4,923,507,187 1.72520 1.81070 2.88331 1.93971 .24585 1.38605 2.13988 2.10887 | 5,449,272,719 9,305,835,688 8,405,328,573 10,885,968,099 8,625,411,603 5,387,034,732 3,254,430,723 9,597,223,940 8,497,308,272 11,690,618,560 | | BaselineAllocation of Ksh.387.425 Allocation Ratio 1.27083 2 B billion | 8,345,013,610 12,980,503,320 6,738,465,302 12,293,696,674 12,169,843,476 2.15397 3.35046 1.73930 3.17318 3.14121 1.40654 2.40197 2.16954 2.80983 2.22634 1.39047 0.84002 2.47718 2.19328 3.01752 8,894,254,886 13,674,848,566 7,178,668,356 13,071,817,986 12,813,396,770 6,151,661,892 9,819,721,768 | | 083,683,384 ,447,200,499 11,838,054,6 7,956,564,058 5,515,146,712 6,077,441,672 8,877,784,676 8,646,376,063 5,631,357,298 Total Equitable FY2025/26 A Share | 8,902,026,938 11,503,907,837 9,078,699,643 6,104,082,008 3,857,621,205 10,179,132,681 8,976,335,654 | | County | 12,265,064,993 | | Elgeyo-Marakwet Baringo Bomet Bungoma Busia Embu Garissa Homa-Bay Isiolo | Kajiado Kakamega Kericho Kiambu Kirinyaga Kisumu Kitui Kwale Laikipia Lamu Machakos Makueni Mandera Kilifi Kisii |

| | | | | | | ,452 | ,944 | | | | | | 759 | | 14,274,615,989 9,260,813,408 | | | 7.137 | | |--------------------------------------------------------------------------------|-----------------------|---------------------------------------------|---------------------------------------------|-----------------------|------------------------|------------------------|---------------|-----------------------|---------------------------------------------|-----------------------------------------|---------------------------------------------|---------------------------------|---------------------------------------------|--------------------------------------------------------------------|----------------------------------------------|---------------------------------------------|---------|-----------------------|---------------------------| | Total Equitable Share Ksh.391.885billion (Ksh. 36.115 billion) Equitable Share | 8,391,662,265 G=C+D+F | 10,896,791,506 | 9,164,503,127 8,655,427,079 | 8,226,820,359 | 22,113,620,446 | 14,898,407. | 19 8,011, | | 10,067,523,987 6,265,653,089 | 6,862,041,197 | 7,108,453,869 6,529,355,285 | 8,009,251,583 | 5,941,906, ,446,1 N | 5,219,759,236 8,244,551,895 | 6,202,310,291 | | | 7,223,277 | 428,000,000,000 | | Additional equitableshareabove Allocation Index | 794,511,071 E | 952,451,026 | 779,426,728 755,753,041 | 714,953,328 | 1,934,908,489 | ,231,409,806 | 665,126,837 | | 825,663,468 533,998,429 | 553,852,878 589,844,614 1.53358 1.63324 | 534,460,109 1.47988 1.95979 | 707,778,152 504,101,710 1.39582 | 621,455,945 | 448,584,257 704,050,973 | 1,061,332,69 788,414,447 537,721,976 2.93876 | 944,914,081 | | 613,541,423 | 36,115,000,000 | | ActionAllocation Affirmative of Ksh.4.46 billion | 2.19995 E | 2.63727 2.15818 | 2.09263 | 1.97966 | 5.35763 | 3.40969 | | 1.84169 | 2.28621 1.47861 | | 371,666,667 | | 1.72077 | 1.24210 1.94947 | 2.18307 1.48892 | 2.61640 | 1.69885 | | 100.00000 | | FY2026/27 | | | | | | | | | 371,666,667 | 371,666,667 | | 371,666,667 | | 371,666,667 | | 371,666,667 | | | 4,460,000,000 | | BaselineAllocationofKsh.387.425 Equitable share Allocation Ratio billion | C B | 7,597,151,194 9,944,340,480 1.96093 2.56678 | 8,385,076,399 7,899,674,038 2.16431 2.03902 | 7,511,867,031 1.93892 | 20,178,711,957 5.20842 | 13,666,997,646 3.52765 | | 7,346,071,107 1.89613 | 9,241,860,519 5,359,987,994 2.38546 1.38349 | 5,936,521,652 1.53230 | 6,518,609,255 5,623,228,509 1.68255 1.45144 | 7,301,473,431 1.88462 | 5,066,138,383 6,824,718,834 1.30764 1.76156 | 4,399,508,312 7,540,500,922 13,213,283,320 1.13558 1.94631 3.41054 | 8,472,398,961 2.18685 | 5,292,921,648 9,902,799,041 1.36618 2.55606 | | 6,609,735,714 1.70607 | 387,425,000,000 100.00000 | | Total Equitable FY2025/26 Share | A | 8,105,669,078 10,553,946,059 | 8,883,939,719 8,383,385,281 | 7,969,464,876 | 21,417,128,397 | 14,455,147,658 | 7,771,778,066 | 9,770,317,146 | 6,073,434,356 | 6,662,675,631 | 6,896,132,673 6,336,970,364 | 7,754,478,885 5,760,449,685 | 7,222,474,730 | 5,058,286,293 7,991,120,837 | 13,892,577,371 8,977,014,770 | 6,008,751,224 10,507,580,683 | | 7,002,426,008 | 415,000,000,000 | | County | Marsabit | Meru | Migori Mombasa | Murang'a | Nairobi City | Nakuru | | Nandi | Narok Nyamira | Nyandarua | Nyeri Samburu | Taita-Taveta Siaya | Tana-River | Tharaka-Nithi Trans-Nzoia | Uasin-Gishu Turkana Vihiga | Wajir | | WestPokot | Total | | | 5 | | 2 28 | | 30 | 3 | 3 | | 3 | 5 | 6 3 | 3 3 | 4 | 4 24 3 | | | 46 | 4 | |

Page l

REPORT OFTHEBUDGETANDAPPROPRIATIONSCOMMITTEEON THECOUNTYALLOCATIONOFREVENUEBILL,2026

SECONDSCHEDULE

Page | 12

| CountyGovernmentBudgetCeilingsonRecurrentExpenditureinFY2026/27(FiguresinKenyaShillings) | CountyGovernmentBudgetCeilingsonRecurrentExpenditureinFY2026/27(FiguresinKenyaShillings) | CountyGovernmentBudgetCeilingsonRecurrentExpenditureinFY2026/27(FiguresinKenyaShillings) | CountyGovernmentBudgetCeilingsonRecurrentExpenditureinFY2026/27(FiguresinKenyaShillings) | CountyGovernmentBudgetCeilingsonRecurrentExpenditureinFY2026/27(FiguresinKenyaShillings) | CountyGovernmentBudgetCeilingsonRecurrentExpenditureinFY2026/27(FiguresinKenyaShillings) | |--------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------| | | | CountyAssemblies | CountyAssemblies | CountyExecutives | CountyExecutives | | SN | County | FY2025/26 | FY2026/27 | FY2025/26 | FY2026/27 | | 1 | Baringo | 847,469,122 | 847,626,854 | 496,161,163 | 528,170,814 | | 2 | Bomet | 755,816,719 | 731,537,286 | 468,730,626 | 498,289,418 | | 3 | Bungoma | 1,074,221,694 | 976,506,613 | 562,059,982 | 601,422,211 | | 4 | Busia | 859,603,045 | 869,947,142 | 514,728,802 | 549,189,312 | | 5 | Elgeyo-Marakwet | 682,127,598 | 684,431,351 | 445,655,740 | 472,763,673 | | 6 | Embu | 653,997,909 | 651,091,348 | 445,585,855 | 472,693,787 | | 7 | Garissa | 1,010,212,868 | 1,083,206,383 | 510,888,235 | 544,919,368 | | 8 | Homa-bay | 901,349,007 | 913,968,214 | 538,863,664 | 575,775,034 | | 9 | Isiolo | 571,957,767 | 515,234,218 | 376,492,992 | 398,239,140 | | 10 | Kajiado | 797,493,878 | 833,655,216 | 459,200,063 | 488,452,144 | | 11 | Kakamega | 1,440,150,864 | 1,410,784,461 | 631,900,264 | 678,615,072 | | 12 | Kericho | 801,439,308 | 808,829,560 | 491,924,215 | 523,933,866 | | 13 | Kiambu | 1,332,680,576 | 1,325,843,597 | 642,094,266 | 688,809,074 | | 14 | Kilifi | 871,651,828 | 867,147,393 | 528,153,096 | 562,613,607 | | 15 | Kirinyaga | 667,134,062 | 666,664,869 | 436,378,706 | 463,333,283 | | 16 | Kisii | 1,051,143,180 | 1,061,001,255 | 569,351,784 | 608,714,014 | | 17 | Kisumu | 993,261,872 | 899,826,065 | 522,102,171 | 638,237,442 | | 18 | Kitui | 1,025,218,850 | 1,037,669,946 | 556,906,939 | 593,818,310 | | 19 | Kwale | 667,152,528 | 675,305,556 | 447,387,205 | 474,495,138 | | 20 | Laikipia | 511,501,082 | 600,630,878 | 406,459,778 | 430,810,140 | | 21 | Lamu | 502,735,064 | 479,609,506 | 373,334,857 | 395,081,004 | | 22 | Machakos | 957,194,136 | 970,874,933 | 540,775,483 | 577,686,853 | | 23 | Makueni | 964,631,315 | 847,824,561 | 494,768,774 | 526,778,425 | | 24 | Mandera | 917,936,058 | 974,349,992 | 511,948,091 | 543,957,742 | | 25 | Marsabit | 741,494,088 | 859,562,104 | 458,101,332 | 490,972,864 | | 26 | Meru | 1,033,230,263 | 1,040,373,863 | 565,023,558 | 604,385,788 | | 27 | Migori | 936,954,113 | 1,059,223,492 | 538,507,125 | 575,418,495 | | 28 | Mombasa | 862,807,953 | 736,274,590 | 497,268,190 | 529,277,841 | | 29 | Murang'a | 813,710,947 | 851,528,548 | 515,207,988 | 549,668,499 | | 30 | Nairobi City | 1,603,909,510 | 1,775,901,135 | 775,756,999 | 834,726,105 | | 31 | Nakuru | 1,121,659,233 | 1,139,437,714 | 622,626,699 | 666,890,648 | | 32 | Nandi | 811,140,379 | 797,267,097 | 492,132,433 | 524,142,084 | | 33 | Narok | 878,624,509 | 927,319,735 | 499,621,001 | 531,630,652 | | 34 | Nyamira | 689,414,409 | 698,351,387 | 444,949,706 | 472,057,639 | | 35 | Nyandarua | 758,345,693 | 785,219,049 | 469,042,680 | 498,601,472 | | 36 | Nyeri | 760,288,009 | 763,643,931 | 492,365,209 | 524,374,860 | | 37 | Samburu | 569,616,860 | 605,962,163 | 400,557,424 | 633,218,705 | | 38 | Siaya | 759,893,500 | 770,412,462 | 491,970,700 | 523,980,352 | | 39 | Taita-Taveta | 706,797,720 | 724,468,044 | 450,325,811 | 477,433,743 | | 40 | Tana-River | 710,218,891 | 612,807,695 | 422,272,274 | 446,775,992 |

REPORTOFTHEBUDGETANDAPPROPRIATIONSCOMMITTEEON THECOUNTYALLOCATIONOFREVENUEBILL,2026

| County Government Budget Ceilings on Recurrent Expenditure in FY 2026/27(Figures in Kenya Shillings) | County Government Budget Ceilings on Recurrent Expenditure in FY 2026/27(Figures in Kenya Shillings) | County Government Budget Ceilings on Recurrent Expenditure in FY 2026/27(Figures in Kenya Shillings) | County Government Budget Ceilings on Recurrent Expenditure in FY 2026/27(Figures in Kenya Shillings) | County Government Budget Ceilings on Recurrent Expenditure in FY 2026/27(Figures in Kenya Shillings) | County Government Budget Ceilings on Recurrent Expenditure in FY 2026/27(Figures in Kenya Shillings) | |--------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------| | | | County Assemblies | County Assemblies | County Executives | County Executives | | NS | County | FY2025/26 | FY2026/27 | FY2025/26 | FY2026/27 | | 41 | Tharaka-Nithi | 508,533,605 | 513,863,636 | 404,731,372 | 429,081,734 | | 42 | Trans-Nzoia | 664,759,854 | 663,677,259 | 474,454,626 | 504,013,417 | | 43 | Turkana | 863,842,883 | 946,217,760 | 510,888,235 | 551,543,287 | | 44 | Uasin-Gishu | 887,273,308 | 852,346,325 | 498,842,007 | 530,851,658 | | 45 | Vihiga | 703,918,304 | 704,103,951 | 467,917,374 | 497,476,165 | | 46 | Wajir | 992,853,943 | 937,865,189 | 502,524,835 | 542,527,721 | | 47 | West-Pokot | 699,024,354 | 711,194,510 | 447,670,353 | 474,778,286 | | | Total | 39,936,392,658 | 40,210,588,835 | 23,414,610,682 | 25,250,626,877 |

REPORTOFTHEBUDGETANDAPPROPRIATIONSCOMMITTEEON THECOUNTYALLOCATIONOFREVENUEBILL,2026

REPUBLICOFKENYA

NATIONALASSEMBLY THIRTEENTHPARLIAMENT-FIFTHSESSION(2026)

BUDGETANDAPPROPRIATIONSCOMMITTEE ADOPTIONSCHEDULE

We, the undersigned Members of the Budget and Appropriations Committee,

today..... ...do hereby affix our signatures to this REPORT OF BUDGET AND APPROPRIATIONS COMMITTEE ON ITS CONSIDERATION OF THE COUNTYALLOCATIONOFREVENUE BILL (SENATE BILL NO. I0 OF 2026) to affirm our approval and confirm

accuracy, validity and authenticity: -

| No | NAME | SIGNATURE | |------|------------------------------------------------------|-------------| | | Hon. Atandi, Samuel Onunga, CBS, M.P. - Chairperson | | | 2 | Hon. (Dr.) Pukose Robert, CBS, M.P.-Vice Chairperson | | | 3 | Hon. Chumel, Samwel Moroto, CBS, M.P. | | | 4 | Hon. (Dr.) Adan Wehliye Keynan, CBS, M.P. | | | 5 | Hon. Mulu, Makali, PhD, CBS, M.P. | | | 6 | Hon. Lekuton, Joseph, CBS, M.P. | | | 7 | Hon. Lesuuda, Josephine Naisula, OGW, M.P. | | | 8 | Hon. Robi, Mathias Nyamabe, M.P. | | | 6 | Hon. Ochieng, David Ouma, M.P. | | | 10 | Hon. Muchira, Michael Mwangi, M.P. | | | | Hon. Mwakuwona,Danson Mwashako,M.P. | | | 12 | Hon. Wangaya, Christopher Aseka, M.P. | | | 13 | Hon. Mwirigi, John Paul, M.P. | | | 14 | Hon. (Dr.) Masara, Peter Francis, M.P. | | | 15 | Hon. (Dr.) Ongili, Babu Owino Paul, M.P. | | | 16 | Hon. Wanjiku, John Njuguna, M.P. | |

| | No ENAME | SIGNATURE | |----|----------------------------------------|-------------| | 17 | Hon. (Dr.) Gogo, Lilian Achieng, M.P. | | | 18 | Hon. Guyo, Ali Wario, M.P. | | | 61 | Hon. Murumba, John Chikati, PhD, M.P. | | | 20 | Hon. Busia, Ruth Adhiambo Odinga, M.P. | | | 21 | Hon. Kitilai, Ole Ntutu, M.P. | | | 22 | Hon. Sergon, Flowrence Jematiah, M.P. | | | 23 | Hon. Mokaya, Nyakundi Japheth, M.P. | ommmm | | 24 | Hon. Abdirahman Mohamed Abdi, M.P. | | | 25 | Hon. Mutuse, Eckomas Mwengi, OGW, M.P. | | | 26 | Hon. Kagiri, Jane Wangechi, OGW, M.P. | | | 27 | Hon. (Dr.) Mugo, Edwin Gichuki, M.P. | |