Report On The Budget Policy Statement For Fy 2026/67 And The Medium Term

REPUBLICOFKENYA THENATIONALASSEMBLY

THIRTEENTHPARLIAMENT-FIFTHSESSION-2026 BUDGETANDAPPROPRIATIONSCOMMITTEE

REPORTONTHEBUDGETPOLICYSTATEMENTFORFY2026/2027 ANDTHEMEDIUMTERM

Parliamentary Budget Office Parliament Buildings NAIROBI

Table of Contents

| Table of Contents | | |-------------------------------------------------------------|-----| | FOREWORDBYTHECHAIRPERSON | | | REVIEWOFTHEBUDGETPOLICYSTATEMENT. | | | ACKNOWLEDGEMENT | | | 1.0 PREFACE | vii | | 1.1 Establishment and Mandate of the Committee | vii | | 1.2Membershipof the Committee | vii | | 1.3 CommitteeSecretariat.. | ix | | 1.4Technical Supportto the Committee | | | 2.0OVERVIEWOFTHE2O26BUDGETPOLICYSTATEMENT | | | 2.1Background | | | 2.2 Macroeconomic Framework Underpinning the 2026 BPS | | | 2.3 Fiscal Framework underpinning the 2026 BPS. | | | 2.4Policy Thrust of the2026BPS | | | 2.5 CountyResource Allocation. | | | 3.OSUBMISSIONSBYDEPARTMENTALCOMMITTEES | 21 | | 3.1 Finance and Production Sector.. | 21 | | 3.2Infrastructure Sector. | 22 | | 3.3Social Sector. | 23 | | 3.4Environment and Natural ResourcesSector | 24 | | 3.5 Governance andPublicAdministration. | 24 | | 4.0SUBMISSIONBYSTAKEHOLDERS | 26 | | 4.1 Commission onRevenue Allocation | 26 | | 4.2 Council of Governors.. | 27 | | 4.3 Intergovernmental Budget and Economic Council (IBEC) | 28 | | 4.4 Intergovernmental Relations Technical Committee (IGRTC) | 28 | | 4.5Institute of Certified andPublicAccountantsKenya (ICPAK) | 29 | | 4.6 Office of the Auditor General (OAG)..... | 29 | | 4.7 Parliamentary Service Commission (PSC) | .31 | | 4.8Members of thePublic and Civil Society Organizations. | 32 | | 5.0COMMITTEEOBSERVATIONS | 37 | | 6.0COMMITTEERECOMMENDATIONS | 41 | | 5.1Non-Financial Recommendations | 41 |

| 5.1.1 OverarchingRecommendations 41 | |--------------------------------------------------------------------------| | 5.1.2SectoralRecommendations 41 | | 5.2FinancialRecommendations 42 | | SCHEDULES 43 | | First Schedule: Overall Ceilings by Vote and Programme .43 | | SecondSchedule:CommitteeFinancial Recommendations .44 | | ThirdSchedule:PolicyRecommendationsfromDepartmental Committees .45 | | FourthSchedule:County Governments'AdditionalAllocations. 47 | | ANNEXURES. 48 | | Annex 1: Observations and Recommendations by Departmental Committees .48 | | Annex2:SubmissionsbyStakeholders .49 | | Annex 3: Compendium of Departmental CommitteeReports.. 50 |

LISTOFACRONYMS&ABBREVIATIONS

AfCFTA

African Continental FreeTradeArea

A.I.A

AppropriationsinAid

BPS

Budget Policy Statement

CAIPs

County Aggregation and Industrial Parks

CBK

Central Bank of Kenya

CBR

Central Bank Rate

CFS

Consolidated Fund Services

IMF

International MonetaryFund

IBEC

IntergovernmentalBudgetandEconomicCouncil

OAG

Officeof theAuditorGeneral

PPP

Public-Private Partnerships

SOE

State-Owned Enterprise

MTPIV

Fourth Medium-Term Plan

FY

Fiscal Year

NT

National Treasury

MDA

Ministries, Departments and Agencies

IGRTC

Intergovernmental RelationsTechnical Committee

GDP

Gross Domestic Product

BETA

Bottom-up Economic Transformation Agenda

Kshs

Kenya Shillings

SHIF

Social HealthInsuranceFund

HELB

HigherEducationLoansBoard

SHA

Social Health Authority

OSR

OwnSource Revenue

ICT

Information, Communication, and Technology

SAGAs

Semi-AutonomousGovernmentAgencies

IEBC

IndependentElectoral&BoundariesCommission

EAC

East African Community

EU

European Union

GoK

Government of Kenya

UHC

Universal Health Insurance

USA

United States of America

FOREWORDBYTHECHAIRPERSON

The budget-making process in Kenya is consultative and involves multiple institutions that play differentiated yet complementary roles in line with the doctrine of separation of powers. From a legislative view, the process begins with the tabling and consideration of national government's macroeconomic outlook, priority policy interventions, and proposed sectoral expenditure ceilings for 2026/27 and the medium term. These ceilings are derived from deliberations by Sector Working Groups and subsequently endorsed by the Cabinet, thereby forming the foundation for the preparation of the annual revenue and expenditure estimates.

The 2026 BPS is the fourth to be prepared by the current administration and is designed to consolidate,scale up,and accelerate thegainsrealized thus far under the Bottom-Up macroeconomic stability, including efforts to contain inflationary pressures, stabilize the domestic revenue mobilization through administrative reforms, alongside a renewed commitmenttofiscalconsolidationaimedatreducingthefiscaldeficitandplacingpublic debt on a sustainable trajectory.

The Budget Policy Statement is anchored on key pillars that constitute the core drivers of the Government's economic transformation strategy. These pillars include agriculture, healthcare, Micro, Small, and Medium Enterprises (MSME) development, the Digital inclusive growth, expanding employment opportunities, and improving household welfare.

The Budget Policy Statement is aligned with the policy priorities articulated in the Fourth Medium-Term Plan(MTP IV) and serves as the fiscal instrument for advancing its socioeconomictransformationagenda.Itprioritizesstrengtheningfoodsecuritybysupporting agricultural productivity, improving supply chains, and expanding access to nutritious food, particularlyforvulnerablepopulation.

Further, the BPS prioritizes the creation of employment opportunities across key sectors among the youth. This includes supporting labour-intensive value chains, promoting enterprise development, and investing in infrastructure and digital innovation.

The BPS proposes expenditure ceilings for the National Government, including those of Parliament and the Judiciary,aswell asindicativetransfers toCountyGovernmentsfor the next financial year and the medium term. Once considered and approved by the National Assembly, the ceilings will form the basis for the preparation of the national budget for FY 2026/2027andtheDivisionofRevenueBill,2026.

REVIEWOFTHEBUDGETPOLICYSTATEMENT

The Budget Policy Statement was submitted to Parliament on Wednesday, February I1, 2026,and subsequently referred to the Departmental Committees as well as the Budget and Appropriations Committee (BAC) for review. The Departmental Committees held engagements with the Ministries, Departments, and Agencies under their purview to interrogate the policies informing the proposed budget ceilings and their responsiveness to theneedsoftherespectivesectors.

The Budget and Appropriations Committee undertook a thorough and inclusive process by engaging in consultative meetings with all the Departmental Committees, gathering their insights and recommendations to enhance decision-making.The Committee also held discussionswith the Officeof theAuditor-General andParliamentaryService Commission to discuss their budget ceilings and priorities. These collaborative efforts ensured that the Committee's decisions were well-informed, balanced, and aligned with the broader objectivesof thenation.

In accordance with Article 20l of the Constitution, which emphasizes the importance of publicparticipation,the Committee invited thepublic to submit memoranda on key concernsrelatedtothe2026BPS.Thisinitiativeaimedtoensure thatthebudgetpolicies aligned with the needs and priorities of the people, as the budget ultimately serves the public.Inresponse,the Committee received a total of 12 submissions,allofwhich were carefully considered in the decision-makingprocess.

Additionally, in the quest to ensure a fair and equitable distribution of resources between the national and county governments, the Committee held consultative meetings with the Commission on Revenue Allocation (CRA), the Intergovernmental Relations Technical Committee (IGRTC), and the Intergovernmental Budget and Economic Council (IBEC). The Committee also metwith the National Treasurytobuild consensus on matters arising before finalizing this report. The recommendations stemming from these deliberations, including submissions from the public, have been incorporated into this report.

ACKNOWLEDGEMENT

The Committee sincerely appreciates the Departmental Committees for their constructive input and sectoral expertise throughout the deliberations. The Committee further acknowledgestheOffice of theAuditor-Generalfor itscontinuedroleinpromoting transparency and accountability in public financial management. Appreciation is also comprehensivesubmissions.

The Committee acknowledges the 12 individuals and institutions who presented their The Committee extends its sincere appreciation to the Office of the Speaker of the National Assembly for the exceptional leadership and guidance provided throughout the review process. The Committee further recognizes the Office of the Clerk of the National Assembly for the invaluable administrative and procedural support rendered. Finally, we conveyourdeepgratitudetotheMembersof theBudgetandAppropriationsCommittee for their dedication, commitment, and sacrifice in discharging their constitutional mandate ofreviewingthe2026BudgetPolicyStatement.

Finally, the Committee expresses its sincere appreciation to the Parliamentary Budget Office and the Directorate of Departmental Committees for their extensive technical, analytical, and logistical support during the review of the 2026 Budget Policy Statement and thepreparation andfinalizationofthisReport.

It is, therefore, my pleasant duty, on behalf of the Committee, to table this Report on the 2026BudgetPolicyStatementbeforethisHouseandtorespectfullyrecommenditfor adoption.

SIGNED

HON.SAMUELATANDI,M.P.

CHAIRPERSON,THEBUDGETANDAPPROPRIATIONSCOMMITTEE

M

.M0N

DATE

1.0PREFACE

1.IEstablishmentandMandateoftheCommittee

1. Article 221 (4 and 5) of the Constitution and Section 7 of the Public Finance Management Act, Cap 412A, provide for the establishment of a Committee of the National Assembly whose main role is to take the lead in budgetary oversight by the National Assembly. Pursuant to this provision, Standing Order 207 establishes the Budget and Appropriations Committee with specific mandates, among which is to: 2. i.Investigate, inquire into, and report on all matters relating to the coordination, control,andmonitoringof the national budget; 3. ii.Discuss and review the budget estimates and make recommendations to the House; 4. ii.Examine the Budget Policy Statement presented to the House; 5. iv.Examine bills related to the national budget, including appropriation bills; 6. v.Evaluate tax estimates, economic and budgetary policies, and programmes with direct budget outlays; and 7. vi.ExaminetheDivisionofRevenueBill.

1.2Membershipof theCommittee

2. Pursuant to Standing Order 207(2), the Budget and Appropriations Committee, as currently constituted, comprises the following Honourable Members:

CHAIRPERSON

Hon. Atandi, Samuel Onunga, M.P. Alego Usonga Constituency ODMPARTY

VICECHAIRPERSON

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

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

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

Hon. Lekuton, Joseph, M.P. Laisamis Constituency UDMPARTY

Hon. Ongili, Babu Owino Paul, M.P. Embakasi EastConstituency 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 UDAPARTY

Hon. Guyo, Ali Wario, M.P. Garsen Constituency ODMPARTY Hon.Dr.Edwin Mugo Gichuki Mathioya Constituency UDAPARTY

MEMBERS

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

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

Hon. Lesuuda, Josephine Naisula, OGW, M.P. Samburu West Constituency KANU PARTY

Hon. Robi, Mathias Nyamabe, M.P. Kuria West 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. Busia, Ruth Adhiambo Odinga, M.P. Kisumu County ODM PARTY

Hon. Kitilai, Ole Ntutu, M.P Narok South Independent Hon. Mokaya, Nyakundi Japheth, M.P. Kitutu Chache North Constituency UDA PARTY Hon. Mutuse, Eckomas Mwengi, OGW, M.P. Kibwezi West Constituency MCC Party

Sergon, Flowrence Jematiah, M.P. Baringo County UDA PARTY

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

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

I.3 Committee Secretariat

3. The Committee Secretariat comprises the following:

Mr. Danson Kachumbo

SeniorFiscal Analyst/ Lead Clerk

Mr. Ringine Mutwiri Fiscal Analyst/ClerkAssistant

Mr.Moses Mwariri Legal Counsel

Mr. Simon Ouko Serjeant-at-arms

Ms. Mercy Mayende Media Relations

Mr. Jared Amara Office Assistant

Mr. Muchiri Mwangi Audio Officer

I.4 Technical Support to the Committee

4. The Committee received technical support from the following officers of the ParliamentaryBudgetOffice:

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

Mr. Fredrick Muthengi Deputy Director

| Dr. Evans Kiganda Principal Fiscal Analyst | Dr. Abel Nyagwachi Senior Fiscal Analyst | |----------------------------------------------|--------------------------------------------| | Ms. Julie Mwithiga | Ms. Millicent Makina | | Senior Fiscal Analyst | Senior Fiscal Analyst | | Mr. Benard Adera Fiscal Analyst Il | Mr.Kioko Kiminza Fiscal Analyst Il | | FA. Loice Olesia | Mr.SolomonAlubala Fiscal Analyst Ill | | Fiscal Analyst Il | |

2.0OVERVIEWOFTHE2026BUDGETPOLICYSTATEMENT

2.1 Background

• with Section 25 of the Public Finance Management Act, Cap. 412A, which requires the National macroeconomic forecasts; overarching government policies; the resource envelope; and proposedexpenditure ceilings.The BPS was subsequentlycommitted to the relevant Departmental Committees and the Budget and Appropriations Committee in accordance with National AssemblyStandingOrder232.
• 2.The 2026 Budget Policy Statement is the fourth to be prepared by the current administration and is intended toconsolidate and accelerate the gainsrealized sofar under theBottom-Up Economic Transformation Agenda (BETA). It builds on the progress made in stabilizing the macroeconomic environment, strengtheningrevenue mobilization,enhancing fiscal consolidation and prioritizing investments in key value chains such as agriculture, MSMEs, housing, healthcare, and the digital and creative economy.

3. The Budget Policy Statement sets expenditure ceilings for the national government, including Parliament and the Judiciary, and provides indicative transfers to county governments for the upcomingfinancialyearandthemediumterm.OncereviewedandapprovedbyParliament,these subsequent years.They will also serve as the basis for the Division of Revenue Bill,2026, as well as inform the budgeting process at the Sub-national level. Importantly, County Government priorities, as detailed in the various County Fiscal Strategy Papers, must be aligned with the national development agenda. 4. Total revenue, including Appropriations-in-Aid (AlA), for FY 2026/27 is projected at Kshs. 3,588.1 the Kshs. 3,368.6 billion (17.5 percent of GDP) projected for FY 2025/26 at the time of approval

reforms,enhanced technology deployment for revenue collection,and sustained efforts to broadenthetaxbase.

5. Total expenditure and net lending for FY 2026/27 are projected at Kshs. 4,737.5 billion, representing an increase of Kshs. 435.7 billion from Kshs. 4,301.9 billion in the approved FY policy interventions, notably the implementation of Competency-Based Education and Training, infrastructure development, governance, and electoral preparedness in support of the 2027 general election, as well as enhanced national security operations.

2.2 Macroeconomic Framework Underpinning the 2026 BPS

• 6.According to the International Monetary Fund in its World Economic Outlook, global growth is projected at 3.3 percent in 2026 and 3.2 percent in 2027, representing a slight upward revision from the October 2025 update. The improved outlook reflects sustained technology investment, continued fiscal and monetary policy support, accommodative financial conditions, and private
• percent in 2026, up from 4.7 percent in 2024. These projections are anchored on the following: linkages, and assumptions of favourable weather conditions; a recovery in construction driven by the clearance of pending bills and the resumption of stalled infrastructure projects; lower industrial production costs; and continued resilience in the services sector,particularly tourism andtransport.
• 8.However, the Committee observed that although the macroeconomic assumptions underpinning the growth projections are broadly reasonable, emerging trends in recent data warrant caution. agriculture sector, which remains a key driver of growth, continues to face significant exposure toclimate-related shocks,includingerraticrainfall patterns,prolonged droughts,and flooding in

some regions.Thesevulnerabilities increase the risk of output volatility,with potential spillover effectsonfoodprices,rural incomes,andoverallgrowth

• percent to 4.0 percent between the 3rd quarter of 2024 and the same period in 2025. The rebound was largely driven by a recovery in mining and quarrying activities following increased demand for supportive policy measures aimed at revitalizing mining activities. In contrast, agriculture slowed to3.2percent due tobelow-average rainfall patterns.

10. The industry sector strengthened, expanding from 0.3 percent in quarter three of 2024 to 4.1 no os s s ad o mobilized through the securitization of the Roads Maintenance Levy Fund, and implementation of the affordable housing programme. The Committee noted that while these developments contributed to improved momentum in industrial activity, there is need to strengthen interventions aimed at improving manufacturing and sustained private sector demand.

• 1I1. The services sector decelerated marginally from 5.7 percent in the third quarter of 2024 to 5.4 percent in the third quarter of 2025.This moderation reflects weaker demand across several key subsectors, including accommodation and food services, financial services,real estate, and ICT. The Committee noted that the slowdownpoints toa decline inboth householdconsumption and private sector activity, despite improvements in the broader macroeconomic environment such as easing inflationary pressures and monetary policy stance.
• 12.The Committee noted with appreciation that inflation has remained broadly stable and within the tt n d s continuedbut moderate increase in overall pricelevels.However,coreinflation,which excludes the more volatile categories of food and fuel, remained subdued, declining from 3.1 percent to 2.2 percent over the same period.

• I3.TheCommitteenoted thatmonetaryconditionshave eased in2025astheCentral Bankof Kenya reduced short-term Treasury billrates andimproved government borrowing conditions. However, commercial bank lending rates did not decline proportionately, with the spread between lending and deposit rates remaining above 7 percentage points, highlighting structural challenges in the banking sector that weaken the transmission of monetary policy and limit affordable credit access for the private sector.
• 14.The Committee observed that the external sector continues tofacepersistent deficits,with the from-1.1percentofGDPin the thirdquarterof 2024to-3.2percent in the thirdquarter of interventions that have been aimed at supporting export growth while reducing demand for imports.

15. The Committee noted with concern that although tourism earnings and diaspora remittances offer important foreign exchange buffers, they are not sufficient to offset the growing trade deficit. Consequently, strengthening export competitiveness is crucial to address this imbalance and reduceexternalrisks.AlthoughtariffremovalsbyChina and improvedEUmarket access may boost exports, domestic production constraints, limited value addition, and compliance challenges must also be resolved. Kenya's exports remain concentrated in a few agricultural commodities, makingthemsensitivetopriceshiftsanddemandchanges.

• I6. The Committee took cognizance that throughout 2025, the Shilling remained broadly stable against the US dollar but gradually weakened against the Pound and Euro, reflecting prevailing global market trends. The Committee observed that exchange rate movements since mid-2024 indicate improved foreign exchange liquidity and stronger external buffers, which have contributed to overall exchangeratestability.

2.3 Fiscal Framework underpinning the 2026 BPS

• I7. Total revenue, including Appropriations-in-Aid (AlA), for FY 2026/27 is projected at Kshs. 3,588.1 billion, equivalent to I7.1 percent of GDP. This represents an increase of Kshs. 219.5 billion from

the Kshs. 3,368.6 billion (17.5 percent of GDP) projected for FY 2025/26 at the time of approval ongoing taxadministrationreforms,enhanced technology deployment for revenue collection,and sustainedeffortstobroadenthetaxbase.

• 18.The Committee noted that the projected increase in overall revenue amounts to Kshs.219.4 billion, comprising Kshs. 147 billion in ordinary revenue, Kshs. 64.9 billion in Appropriations-inAid, and Kshs. 7.5 billion in grants. The growth in ordinary revenue is driven by all tax heads, specifically, Ksh 61.7 billion from income tax, Kshs. 22.3 billion from import duties, Kshs. 14.3 billionfrom excise duties,andKshs.12 billionfrom other taxrevenues.This expansionreflects the impact of ongoing tax administration reforms, improved compliance, and efforts to widen the tax base.
• 19.The Committee expressed concern that, despite projections of increased overall revenue, includinggrants,actual collections as of December2025 amounted toKshs.I,506.3billion against a target of Kshs. 1,654.6 billion, leaving a shortfall of Ksh. 148.3 billion, largely due to underperformance in key revenue streams. This under collection suggests that the National and without corresponding spending adjustments, the fiscal deficit could exceed initial projections.
• 20.Total expenditure and net lending for FY 2026/27 are projected at Kshs. 4,737.5 billion, representingan increaseofKshs.435.7billionfromKshs.4,301.9billionin theapproved FY 2025/26 Budget Estimates. This growth in spending reflects the continued prioritization of key policy interventions,notably the implementation of Competency-Based Education and Training, infrastructure development, governance, and electoral preparedness in support of the 2027 general election,aswell asenhancednationalsecurityoperations.
• 21.The overall expenditure is projected to increase by Kshs. 435.7 billion, comprising Ksh. 322.8 billion in recurrent expenditure, Kshs. 102.2 billion in development expenditure, and Kshs. 10.7 billion in transfers to counties. The rise in recurrent expenditure is largely driven by Kshs.137 billion for operations and maintenance,Kshs.I05 billion for domestic interest payments, and Kshs. 63billionallocatedtosalariesandwages.

• 22.The Committee expressed concern over interest payments on public debt that have increasingly constrained fiscal flexibility,limiting resources available for essential service delivery and development initiatives. The amount required for interest service as a share of the total budget arising from past excessive borrowing underscore the urgent need for alternative financing mechanisms tosupport the development agenda.

23. The Committee recognised the efforts to enhance development expenditure allocations, noting an increase of Kshs.I05 billion from the current fiscalyear.A similar trend was observed in the previous year, when development allocations rose by approximately Kshs. I0l billion. However, the Committee expressed concern over persistently low absorption rates of development funds thehigherbudgetaryallocations. 24. Given the gap between projected expenditure and revenues, the fiscal deficit, including grants, is expected to widen by Kshs. 216 billion, increasing from Kshs. 933 billion (4.8 percent of GDP) in befinanced through amixof external and domesticborrowing,comprisingKshs.225.5billion from foreign disbursements andKshs.924 billion from domestic sources.

• 25.The Committee expressed concern over the continued overreliance on domesticborrowing to finance the fiscal deficit,observing that sustained highlevels ofgovernment borrowing from the rates, reduced access to affordable financing for businesses, particularly MsMEs, and ultimately constrain private sector-led investment, job creation, and overall economic growth.
• The largest share of this increment, amounting to Kshs.64.2 billion, is allocated to the Education sector. The increase is largely driven by an additional Kshs. 34.9 billion for teacher resource management and Kshs. I6.4 billion for university education, reflecting the government's continued implementation of ongoing reforms in the realization of Competency-Based Education and Training.

27. The infrastructure sector has received a significant additional allocation of Kshs. 59.9 billion. Key drivers of this increase include Kshs. Il.8 billion for railway transport, Kshs. I0.3 billion for road transport, Kshs. 15 billion for housing and metropolitan development, and Ksh. 14.8 billion for of large-scale road modernization, including the upgrading of 28,000 km of roads to bitumen standards over the medium term;the construction of affordable housing units aimed at addressing the housing deficit while stimulating employment; and the addition of 275.5 MW of new power connectivitytohouseholdsandbusinesses. 28. The governance and public administration sector has been allocated an additional Kshs. 46.9 billion, including Kshs. 15.6 billion to the Independent Electoral and Boundaries Commission,Kshs.12 billion to the National PoliceService,Kshs.7billion to theState Department for InternalSecurity andNational Administration,Kshs.5 billion forprison services,andKshs.2billion to the Judiciary. Additionally, the National Security sector receives an extra Kshs. 46.2 billion, with Kshs. 37 billion allocated to Defence and Kshs. 7 billion to the National Intelligence Service, reflecting a strong focuson electoral preparedness and national security. 3. 29.The Health sector is allocated an additional Kshs. 29.3 billion,with the bulk of Kshs.20 billion earmarked for the National Referral and Specialized Services programme. Meanwhile, the Agriculture and Rural Development sector receives an increase of Kshs. I4.6 billion, including Kshs. 10 billion for the Crop Development programme and Kshs. 5 billion for Livestock Resources Management and Development, reflecting continued support for critical health services and agriculturalproductivity.

2.4PolicyThrustof the2026BPS

30. The National Development Agenda under the current administration is anchored on the Fourth Medium Term Plan (MTP IV). The plan clusters government functions into five sectors, viz. Finance and Production,Infrastructure,Social,Environment and Natural Resources,and Governance and Public Administration. Policy interventions are structured across these sectors using a value-chain approach to promote coherence, efficiency, and long-term sustainability. The envisioned s as s l e a m e s

• 31.TheFinance andProductionSectorundertheFourthMediumTermPlanbrings togetherfunctions that drive economic growth, revenue generation, and productive capacity of the economy. It focusesonmacroeconomicstability,domesticresourcemobilization,industrialization,agriculture, trade, tourism, mining, and enterprise development. The sector's overarching objective is to creation, and strengthen economic resilience through efficient financial management and a competitiveproductionbase.
• 32.The 2026 Budget Policy Statement underscores agriculture as a central pillar for economic growth andfoodsecurity.Itoutlines several achievements largelyconcentrated at theinput andprimary production levels. Notable milestones include the registration of 7.1 million farmers into the Kenya Integrated Agriculture Management Information System (KIAMIS), distribution of subsidised costs,and boosting short-term productivity acrosskey sub-sectors.
• 33.Therebound in the agriculturesector isexpectedtobedrivenbytargetedgovernment interventions.Theseincludebringinganadditional 108,200acresof landunderirrigation;ensuring such as coffee, cotton, and edible oils; enhancing crop and livestock insurance coverage; and andaccesstostructuredmarkets.
• 34.The Committee noted that despite these efforts, comparative Global Hunger Index data indicate thatKenyaperformsbetter than several countries in theregionbut still lags behind theglobal average. This underscores persistent food-security vulnerabilities despite ongoing policy attention to agriculture. While Kenya's score (25.9)' is slightly above the Sub-Saharan Africa average (27.1), it remains below the world average (l8.3) and regional peers such as Tanzania, Uganda, and incremental improvements, they have not been sufficiently transformative to move the country to afood-securenation.

1 Kenya-Global HungerIndex(GHI)-peer-reviewed annual publication designed to comprehensively measure and track hunger at the global,regional,and country levels

• 35.The Committee observed that, given that the country benefited from relatively good and consistent rainfall over the past three years, part of the observed increases in crop output and productivity driven gains and policy-driven outcomes, as reliance on favourable rainfall patterns risks overstating progress andmasksunderlyingstructuralvulnerabilities.

36. The Committee expressed concerns over the continued dominance of input subsidies and shortterm production support relative to deeper structural investments in agriculture in line with the MTP IV value chains. Input provision represents only the most basic segment of the value chain, and while it is essential for boosting immediate production, its repeated prioritization risks limiting broadersector transformation.Giventhat this is thefourthyear of BETA implementation,policy emphasis needs to gradually shift toward downstream and cross-cutting interventions such as value

• 37.The MTP IV places significant priority on the livestock and livestock products value chains as a strategic avenue for industrialization, employment creation, and export growth. Key focus areas include increasing livestock productivity, strengthening sub-sector competitiveness, and targeted production of shoes and boots for disciplined forces and school-going children, thereby linking agriculture to domestic industry and public procurement.

38. The Committee observed that despite these policy commitments, livestock production remains a

• 39.The Committee also noted that while the dairy marketing structures are relatively organized remains largely informal and weakly structured. Prices are frequently determined by brokers through visual appraisal rather than standardized grading systems or live-weight measurement, significantly weakening farmers' bargaining power and exposing them to exploitation. Hence, the need forpolicyinterventions toreverse thesame.

40. The Committee noted that a critical component of the agricultural and livestock value chains is the role of extension officers who support value chain actors in the adoption of modern technologies, services is essential for accelerating agricultural transformation, improving household incomes, and enhancingnational foodsecurity. 2. 4 I. To promote MSME development, the Government has made notable progress in addressing several a a a r se e s registration, enhancing access to land, expanding the availability of skilled labour, streamlining labour regulations, and strengthening the functionality of the judicial system in resolving businessrelated disputes.These interventionshave collectively contributed to a more enabling business environmentforMicro,Small,andMedium Enterprises. 3. 42.The Committee noted that over the years,there has been a multiplicity of government interventions aimed at improving MSMEs' access to affordable financing. These initiatives include a a n n the Kenya Industrial Estates, the Kenya Development Corporation, and, more recently, the Hustler Fund,the Credit Guarantee Scheme,the Rural Kenya Financial Inclusion Facility,and the Nyota Initiative.While theseprogrammes demonstrate sustained policy attention toward MSMEfinancing, their proliferation has at times led to fragmentation, overlap in mandates, and administrative inefficiencies,thereby limiting the overall effectiveness andscalability of support tobusinesses. 43. The Committee observed that despite these numerous interventions, access to affordable financing remains one of the most frequently cited bottlenecks to enterprise development in Kenya. According tothe2025EnterpriseSurveyby theWorldBank',theleadingobstaclestodoing instability, practices of the informal sector, corruption, and challenges related to tax administration. This indicates that while policy and institutional measures have expanded over time, structural and systemic constraints continue to hinder the growth and competitiveness of micro, small, and mediumenterprises.

2Data|EnterpriseSurveys-WorldBankGroup

• contribution to GDP.This was projected to increase from 7.8 percent in 2022 to 13.6 percent by 2026 and further to 15 percent by 2027, reflecting an ambitious industrialization agenda anchored on value addition and job creation. In contrast, the BPS largely situates manufacturing and agroprocessing growth within selected priority value chains, linking industrial performance to outcomes in agriculture and other value chains.
• 45.The Committee, however, observed that the share of manufacturing in GDP has been on a declining trend,which raisesfurther concern about therealism of the current policy frameworks. The contribution of manufacturing has continuously declined from approximately 8 percent in 2022 overall economic expansion, pointing to policy inefficiency and weak value-chain linkages that continue to dilute the sector's capacity to drive employment creation, export diversification, and long-termindustrial transformation.
• 46.The MTP IV aimed for the completion of 47 County Aggregation and Industrial Parks (CAIPs) that this delay not only undermines the broader objective of promoting value addition and industrialization at the county level but also risks slowing job creation,limiting private sector investment, and constraining the anticipated economic spillovers from fully operational industrial parks.
• 47.Health sector reforms over the years have largely aimed to reduce the financial burden of healthcare on households. However, these efforts have yielded only modest gains, as out-of-pocket (OOP) expenditure declined marginally from about 30 percent to approximately 25 percent over fifteen years?. While Kenya's OOP share remains below the Sub-Saharan Africa average, it is still higher than that of some regional peers, notably South Africa and Rwanda. This underscores the need for sustained efficiency and strengthened administration of the primary health care funding to enhance financial protection and deliver improved health outcomes at an affordable cost.

3 Out-of-pocket expenditure (%of current health expenditure)-KenvaI Data

• 48.The Committeeobserved thatwhile significantgains havebeenrealized inmobilizinghealthcare outcomes remain uneven. The sector continues to grapple with structural human-resource constraints, including remuneration disparities, delayed implementation of collective bargaining agreements, and the slow rollout of digital health records and integrated information systems. These bottlenecks limit efficiency and weaken the translation of increased financing into improved healthoutcomes.
• 49.The Committee expressed concern that greater emphasis has been placed on the construction andestablishmentofnewhealthfacilities,oftenwithlimitedattentiontotheiroperationalization. Thereisneed,therefore,ofamore structured andcoordinated approachtohealthcarefacility expansion that adequately considers human resource requirements, availability of medical equipment, and the sustainable provision of medicine and medical supplies to ensure that these facilities are functional and responsive topublicneeds.
• 50.The Committee appreciated that the government has madenotable progress in rolling out competency-based education and training (CBET).Key achievements include the hiring of additional teachers, the provision of learning materials, and the construction of additional facilities, including classrooms, laboratories, and sanitation infrastructure. These efforts are expected to contribute to an improved learning environment and the implementation of a skills-focused
• 5 1.Despite these achievements, the education sector continues to face multiple challenges. Key issues gaps, and the misalignment of teaching resources with students' actual needs. These constraints risk undermining the effectiveimplementation of competency-based education and training,limiting the sector's ability to deliver quality,inclusive, and skills-oriented learning outcomes.
• 52.Given the ongoing drought, the Committee deliberated on the need to scale up the school feeding programme to support vulnerable learners. Prolonged food insecurity threatens children's nutrition,cognitive development, and overall health,which in turn can lead to higher absenteeism and capacity to participate actively in learning. The Committee equally noted that a robust school

local farmers, thereby supporting agricultural activities.

53. The Committee took cognizance of the fact that the BPS provides an additional Kshs. 34.8 billion to the Teachers Service Commission for hiring and retooling of teachers to deliver CBET. Ensuring that teachers are effectively deployed, aligned with subject and student needs, and supported through continuous professional development is critical to maximizing learning outcomes. Proper utilization of existing human resources can also help address gaps in curriculum delivery, reduce inequities across schools, and strengthen the overall impact of competency-based education. 2. 54.The number of applicants to the Higher Education Loans Board continues to rise while the resources available have remained relatively stagnant. Consequently, the proportion of eligible students who do not receive support has increased significantly, from about 9 percent in FY 2021/22 to approximately 31 percent in FY 2024/25. This widening gap highlights growing pressure on higher education financing andraises concerns about equitable access to tertiary education, particularlyforstudentsfromlow-incomehouseholds.TheCommitteenotedthatanadditional 3. 55.Social protection plays a critical role in supporting vulnerable households by providing income instruments such as cash transfers, social insurance, public works programmes, capitation grants to schools, and targeted subsidies, it cushions households against economic shocks,unemployment, disability, and old age. 4. 56.Evidence indicates that cash transfer programmes are among the most progressive social protectioninstruments.They are more effectivelytargeted toward thepoorest andmost vulnerable households in society and also give beneficiary households the flexibility to allocate resources according to their most pressing needs, whether food, healthcare, education, or smallscale investments. This autonomy enhances household welfare, promotes dignity, and often leads to more efficient and context-specific use of available resources4.

4 Impact of Kenya's Fiscal Choices on Poverty and Inequality, UNICEF, 2025

• 57.The Committee noted that the major bottlenecks facing cash transfer programmes are the low benefit levels and limited coverage. The BPS does not address this adequately, even though,in many cases, the transfer amounts are too modest tofully shieldbeneficiaries fromrisingliving costs. At the same time, constrained fiscal space and administrative challenges have resulted in

58. The Childcare Reform Strategy aims at the phased closure of children's homes and the transition of vulnerable children to Alternative Family-Based Care options. This is in line with best practices that prioritize family and community care over institutionalization. While the policy statement Committee observed that progress has been considerably slow, with only about I,500 children placedoverthelastthreeyears.

• 59.Housing and settlement remain a critical pillar of the Bottom-Up Economic Transformation Agenda. The Affordable Housing Programme is positioned as a key driver in efforts to reduce the housing deficit,expand access to homeownership,and stimulate construction-led economic improve living conditions for low-and middle-income households but also tocreate employment opportunities, strengthen local supply chains,and contribute to broader economic dynamism.
• d s s l s s coordination,which continue to constrain the ability of the programme to meaningfullyreduce the national housing deficit,ignitethe construction industry,and createjobs.
• 61.The Committee took cognizance of the fact that the Affordable Housing Fund, along with the ongoing construction of affordable houses, is designed to address supply-side constraints in the projects, these initiatives aim to increase the availability of affordable homes.However, there is need to upscale policy interventions geared towards igniting the demand for these houses through affordable mortgage programmes.

• 62.The Committee noted that the BPS is cognizant of the critical role that road and transport infrastructure play in the country's economic development. Consequently, the Government plans toprioritize the construction andrehabilitation of road networks toenhanceconnectivity nationwide.Specifically,1,891kilometresofroads areslatedforconstruction,515kilometresfor rehabilitation, and 1,224 kilometres for periodic maintenance. In addition,78,320 kilometres of roadswillundergoroutinemaintenance.

63. The Government has committed to addressing the perennial challenge of pending bills in the road Committee observed that there are limited policy measures proposed in the BPS to prevent the accumulation of new pending bills in the sector following the proposed ambitious projects. This gap risks undermining the sector's effectiveness, as unchecked arrears could delay project implementation, disrupt maintenance schedules, and hinder the overall contribution of road infrastructuretoeconomicgrowth.

• 64.To address financing constraints in the infrastructure sector, the BPS commits to the establishment of the National Infrastructure Fund and the Sovereign Wealth Fund. These funds are intended to be leveraged by the Government to mobilize additional resources for infrastructure development, enhance project financing, and support the timely implementation of critical road, transport, and other publicinfrastructure projects.
• 65.The Committee is aware that the Government has established multiple development funds over Petroleum Development Fund, Sports Development Fund, and, more recently, the Affordable funds with the introduction of the National Infrastructure Fund,raising concerns about coordination and efficiency in infrastructure financing.
• 66.The Committee observed that the National Infrastructure Fund Framework, as proposed in the Budget Policy Statement, lacks clarity on how it will coordinate infrastructure development with parent ministries and oversight agencies such as Parliament, Controller of Budget, and Auditor fragmented planning, and inefficiencies, which could undermine the effectiveness of infrastructure investments and delay the implementation of priority projects.

• 67.Toreduce transmission losses across thenational grid, theBPS notes that the Government aims torehabilitateandmodernizetransmissionassets.Thisincludes expandinghigh-voltage transmission lines and substations and strengthening energy infrastructure. These measures are designed to enhance efficiency, reliability, and capacity, with the broader goal of achieving 100 equitable accesstopower across the country.
• o n si s s hydroelectric projects. This expansion aims to support industrial growth, improve energy security,
• 69.TheCommitteeobserved that there arenopolicypronouncements intheBPSregarding therole with IPPs.Without clear guidance on how IPPs will be integrated,managed or regulated, the ofelectricityforbusinesses andhouseholds.
• 70.The BPS highlights that theGovernment continues to enhance the country's irrigation supporting agriculturalproductivity and food security at the grassroots level.To scale these gains, the Government intends to realize additional key investments, including the Thwake Dam and the Galana-Kulalu IrrigationProject.
• small to medium-scale, community-based water supply and irrigation initiatives. Consequently, delivery capacity and social impact have proven more reliable and immediate.

72. The Committee noted that the government had previously expressed optimism about leveraging public-private partnerships (PPPs) to address persistent water shortages. However, beyond limited scale, operational projects. This gap underscores the need for a more rigorous and transparent assessment of thefeasibility,bankability,andinstitutional readinessof PPPmodelswithin thewater sector. 73. The Committee observed that while the BPS highlights progress across key activities in the mining value chain, these efforts appear largely administrative and regulatory in nature. These include the issuance of 7,783 mineral export permits, 6,427 explosives licenses, and 472 fireworks permits alongside inspections of exploration sites, mining operations, and explosives handling facilities. 3. 74.The Committee expressed concern that the transformative momentum envisioned under MTP IV to transform the large-scale and artisanal mining appears to have slowed over time. There is limited or the operationalization of strategic mineral development projects. This suggests a need to recalibrateimplementation efforts toward commercialization and stronger integration of the mining sector into broader value chains and growth strategies. 4. u ae jo d s s ' d yo n e as ' climate mitigation and environmental restoration agenda. However,the Committee noted that the BPS reports that only about one billion trees have been planted so far, suggesting that implementation is significantly off track relative to the set timeline. Moreover, there is no data provided on the survival rate of the planted trees, which is a critical metric in assessing the effectiveness and sustainability of the restoration programme.

2.5CountyResourceAllocation

• 76.The Public Finance Management Framework sets out clear fiscal responsibility principles that counties must observe in budgeting and implementation. These include allocating at least 30 percent of the county budget to development expenditure; ensuring recurrent expenditure does not exceed total revenue; capping compensation of employees at no more than 35 percent of total revenue; restricting borrowing strictly to development purposes; and maintaining county public

required to promote predictability in tax rates and baseswhile prudently managingfiscal risks to safeguardfinancialsustainability.

• 77.The Committee noted that recurrent expenditure continues to crowd out development expenditure in several counties. The total recurrent expenditure for counties amounted to Kshs. 346.98billion,representing 65.1percentof totalrevenue receivedand73.7percent of total expenditure in FY 2024/25. Notably, some counties recorded recurrent expenditure ratios above the overall average of 73.7 percent, signalling potential pressure on development allocations. These include Nairobi County (81.7%), Bungoma County (77.9%), Kajiado County (76.4%), Machakos County (76.2%),Bomet County (75.6%), Tharaka-Nithi County (75.0%),and Baringo County amongthedevolvedunits.
• 78.Although all county governments complied at the budgeting stage with the minimum 30 percent development expenditure requirement, actual expenditure outturns fell short of the threshold. In FY2024/25,counties allocated36.4percentof the total budget todevelopment expenditure. However,out of the total actual expenditure,only26.3percentof the total spendingwas on development.Somecountiesexceededthetargetinabsorptionofdevelopmentfunds,including Kilifi County (42.1%), Trans-Nzoia County (36.3%), and Siaya County (35.6%)

79. The Committee emphasized the need to move beyond mere compliance assessments and critically examine the efficiency and effectiveness of development expenditure. In particular, greater attentionshouldbepaidto allocativeefficiency,theprevalenceofstalledorincompleteprojects, and the practice of spreading capital budgets too thinly across numerous initiatives. In addition, the resources, delayed exchequer releases,and procurement bottlenecks,which are critical factors influencingthe quality of spending and the extenttowhich county developmentbudgets translate intotangibleeconomicgrowthoutcomes. 80. The BPS flags the high wage bill as a major risk to county fiscal sustainability, with only eight counties 41.4 percent of total revenue on wages, well above the prescribed threshold. Counties spending Baringo, Tharaka-Nithi, Kajiado,Taita-Taveta, Embu, Nairobi, and Homa Bay County. While

acknowledging limited short-term flexibility in managing inherited wage structures, the Committee emphasizes deliberate workforce optimization and strictly targeted recruitment to address genuine capacity gaps without undermining development spending.

• 81.The Committee expressed concern that Own Source Revenue (OsR) remains low relative to total county budgets, underscoring continued dependence on national transfers. It is noted that structural reforms, cautioning against over-reliance on Facility Improvement Funds (FiF) as a substitute for comprehensive andsustainable OsR enhancementstrategies.
• 82.The BPS reports that counties had accumulated pending bills totalling KSh. I83 billion by the end of FY 2024/25, comprising Kshs.127.5 billion for recurrent activities and Kshs.56.3 billion for development expenditure. On average, these arrears represented 30 percent of total countyobserved that the continued buildup of pending bills, despite full disbursement of the equitable thedevolvedunits.
• 83.The total shareable revenue for FY 2026/27 is projected at Kshs.2,901.9 billion,of which Kshs. 2,472.3 billion is allocated to the national government, Kshs. 420 billion to county governments, and Kshs. 9.6 billion to the Equalisation Fund. The proposed county allocation is based on the most recent auditedandapprovedrevenuesforFY2021/22,amountingtoKshs.1,920.4billion and complies with the Constitution of Kenya Article 203(2) and (3), which guarantees counties not less than15percent of thelatest audited and approved national revenue.TheproposedKshs.420 billion represents 21.9 percent of the most recent audited revenues, thereby exceeding the constitutionalminimumthreshold.
• 84.The Committee noted that increasing revenue underperformance and rising debt servicing costs werekeyfactors influencing theKshs.420billion allocation tocounties.Publicdebt-related expenses areprojected toreachKshs.1,542.1billion inFY2026/27,equivalent to53.1percent of total shareable revenue. Other mandatory obligations, including pension payments and funding for constitutional offices, which also contribute to the fiscal pressures within the national government's budgetframework.

• 85.Thecountyequitableshareof Kshs.420billionwillbedistributed amongthe47countiesusingthe Fourth Basis comprises three components: a Baseline Allocation (distribution of Kshs. 387.425 billion as allocated inFY2024/25),anAffirmativeActionAllocation(equal sharingof Kshs.4.46 billion among I2 identified counties), and a formula-based allocation anchored on four specified parameters including Population (45%), Basic Share index (35%), Poverty Index (12%), and GeographicalSize(8%).
• 86.The Committee tookcognizance of thefact that,beyond the equitable share,countygovernments areeligibleforadditional conditional or unconditional allocationsfromnationalrevenuepursuant to Article 202(2) of the Constitution of Kenya. These allocations are categorized into transfers from development partners.For FY 2026/27, total additional allocations of Kshs. 75.69billion is proposed, comprising of Kshs. 18.3 billion from the national government's share and Kshs. 57.4 priority programmes at the county level, including county aggregation and industrial parks, support tocommunityhealthpromoters,andtherolloutof Universal HealthCoveragepersonnel.
• of the country. The Equalisation Fund is provided for in the annual Division of Revenue at 0.5 percent of the most recent audited revenue,as stipulated underArticle 204(l) of the Constitution For FY2026/27,the audited revenue forFY2021/22 amounting toKsh.1,920.4billionhas been applied, translating to an Equalisation Fund allocation of Ksh. 9.6 billion.

88. The Committee observed that implementation challenges persist across the 34 beneficiary counties Equalisation Fund resources by the close of the financial year. The Committee further noted that on Revenue Allocationhas led tofragmentation and dilution of the original objectives of the Equalisation Fund, thereby weakening its targeted impact.

3.0SUBMISSIONSBYDEPARTMENTALCOMMITTEES

• and Appropriations Committee to present and deliberate on their respective reports arising from consideration of the Budget Policy Statement. During these engagements, the Committees outlined their key findings, sectoral observations, and policy recommendations based on stakeholder consultations, programme performance assessments, and analysis of proposed expenditure ceilings against institutional mandates and resource requirements. The detailed committee-specific submissions, including observations and recommendations, are annexed to thisReportfor reference.The overarching submissions are set outbelow.

3.IFinanceandProductionSector

• institution with significant autonomy, the Kenya Agricultural and Livestock Research Organization(KALRO) remainsheavily relianton the National Exchequer.The data indicates that out of a Gross Estimate of 4.77 billion, a staggering 3.86 billion (approx. 80%) is still funded by the Exchequer. This suggests that KALRO has yet to effectively leverage its intellectual property and research services to generate sufficient internal revenue (AlA), failing to move toward the self-sustainability expected of an autonomous state corporation.
• 91.The committee on trade, industry, and cooperatives observed that the New Kenya Cooperative Creameries is mandated to mop up excess milk from farmers, which is subsequently processed into powdered mill. However, this product faces market challenges to procure imported powdered milk.
• 92.Further,itwas noted that that milk coolers are funded through the State Department for Livestock while the primary beneficiaries, cooperatives, fall under the State Department for Cooperatives. This misalignment in institutional mandates has led to delays in procurement anddistributionofcoolerstobeneficiarycooperatives.
• 93.The committee on finance and national planning, after extensive deliberation with the in interestpayments and transactional costs arising from the ongoingfull rollout of theSingle Treasury Account (STA). The Committee notes that, within the first six months of FY

2025/26,the STA has consolidated approximately KShs.1.5 trillion from previously fragmented accounts across the public sector.

• 94.TheFinance Committee further expressed that the NG-CDFallocation has been maintained theceilingforFY2026/27reduced allocationposesmaterialriskstothe implementation of

3.2InfrastructureSector

95. The committee on transport and infrastructure noted that the National Infrastructure Fund is intended to support infrastructure development across sectors, it may not adequately prioritizing roads within theFund would yield faster economic returns. 2. 96.The committee on energy noted with concern the delays in wayleave acquisitionprocesses, largely arising from inadequate provision of Government counterpart funding, continue to significantly affect the timely implementation and completion of transmission infrastructure projects undertaken by the Kenya Electricity Transmission Company (KETRACO). These expandingaccesstoreliableelectricitynationwide. 3. 97.Further,theCommitteeobservedthattheconsolidationofelectrificationprogrammesunder a single vote head (1152104400-Electrification of Public Facilities) implemented by the Rural Electrification and Renewable Energy Corporation (REREC), which covers both constituencybasedrural household connections and electrificationofpublicfacilities and institutions,has 98. The Committee on Lands observed that the State Department for Lands and Physical Planning has signed a financing agreement of USD I25 million with the World Bank to support implementation of land reforms including the National Land Policy, digitization and georeferencing. 5. 99.TheCommittee onLand expressedconcern that theNational LandsCommission isyet to be approved as a revenue collector by the National Treasury for the National Government

asperSection76(1)of thePFMAct,2012toenhanceAppropriation-in-Aidcollectiondespite representinga potentialrevenuestreamfor the economy.

• Act, 2016 expanded the roles of Water Works Development Agencies (WVWWDAs) tobecome projected AlA collections have notbeen incorporated in FY2026/27ceilings,which may hinderPPPuptakein thewatersector
• I0l.The Committee further observed that Executive Order No.Iof 2025 expanded the by regional development authorities; however, FY 2026/27 BPS did not transfer the corresponding budgets.Affected schemes include Weiwei,Lomut and Napuu (KVDA); Lichota, Muhoroni and Alupe (LBDA); and Tana Delta Rice, Masinga and Kibwezi (TARDA).
• 102.The Committee on Communication observed that although there have been policy interventions in the data protection space, including enhancing operationalization of the Office oftheData ProtectionCommissioner,enactment of laws ondata protectionand establishment ofregionaloffices,there isneed to upscale dataprotection to ensure that Kenyans'dataissecured andnotmisusedor abused.

3.3 Social Sector

• 103.The Committee on Health observed that although Primary Health Care Services are intended to be free for all SHA-registered patients, some facilities continue to impose coServicesCharterisintendedto eliminatethese charges
• 104.In the education sub-sector,concerns were raised over the absence of a clear policy on placement of learners into senior schools, leading to overcrowding in some institutions and underutilization in others. Additionally, it was noted that a proper programme costing under thestudent-centeredfundingmodelwaslacking.
• emerging safeguarding priority due to risks including sextortion, live streaming abuse,

cyberbullying and identity theft, necessitating urgent strengthening of protective frameworks inlinewithinternationalcommitments.

• 106.The Committee onSports identified that thefinalization of the Creative Economy Policy, enactment of the Creative Economy Bill 2026, and the Copyright Amendment Bill will strengthen the creative economy framework, policy coordination, and institutional capacity.

3.4EnvironmentandNaturalResourcesSector

• I07.The committee on Environment and Climate Change stated that the State Department of Miningefforts as analternate sourceof revenuegenerationfor thecountry areonapositive trajectory with the revenue diversification from a single source (Base Titanium) to diversified sources such as Fluorspar mining, Gold processing, and refining, and quarries. Mining Act Cap dealers' premises, and collaborating agencies' offices by authorized officers. This necessitates facilitation in operational and logistics activities, which are currently highly underfunded, therebyleadingtolossofrevenues.
• I08.TheCommitteeonTourismandWildlifeobservedthattheStateDepartment for Tourism is in the final stages of operationalizing the Kenya National Convention Bureau to enhance competitiveness in the Meetings, Incentives, Conferences and Exhibitions (MlCE) segment, strengthen Kenya's global positioning as a premier conference destination, increase exchange earnings.
• State Corporations into 20 and dissolve 25 others, the National Treasury has not implemented these decisions, thereby perpetuating mandate overlaps and administrative inefficiencies.

3.5GovernanceandPublicAdministration

• I10. The Defence Committee observed that disruptions in the international funding environment have affected traditional grant andForeign MilitaryFunding sources,leading to suspension of training, equipment acquisition, and construction projects, which may affect modernization and operational capacity of theMinistry.

• Il1. The committee on justice and legal affairs indicated that there is need to leverage Public Private Partnerships and prison land resources for food production
• 112.Further,the Committee observed the Judiciary intends to operationalize the Kenya Judiciary Academy as a Semi-Autonomous Government Agency subject toParliamentary approval.
• I13.The Committee on Administration and Internal Security noted that while thePolice CommissionhasambitiousannualrecruitmenttargetsofI0,oooofficers,thesustainabilityof suchrecruitmentmust be carefullyalignedwithbroaderfiscalrealities andoperational capacitywithintheNationalPoliceService.
• I14.The Committee on Administration and Internal Security further expressed concerns on delays in forensic processing, with expert reports currently taking up to fourteen days against a target of two days. This delay has implications for timely prosecution and the overall administration of justice. Additionally, community policing implementation stands at 43 percent ofpolice stations,which limits citizen engagement and collaborative crime prevention efforts.
• I15.The Committee observed that the mandate of the State Department for Immigration and delivery of identity and digital public services. Effective implementation of its mandate directly affectscitizen accessto services and theintegrity of national data systems.
• I16.The administration and internal Security committee noted that the proposed ceiling in the Office of thePrimeCabinet Secretary appears tobe aimed at restoring funding for compensation, rent, contracted services, and general administration, which had been left unfunded. However,the Committee observes that the significant upward adjustment also signals weaknesses in initial budget structuring and inter-vote resource alignment, raising concerns about planning accuracy and fiscal discipline within the Executive.

4.OSUBMISSIONBYSTAKEHOLDERS

• I17.Pursuant to Article 20l of the Constitution,the Committee undertook public participation on the BPS and received the following key submissions by stakeholders and membersofthepublic.

4.1 Commission on Revenue Allocation

• I 18. The Commission submitted that the national government was undertaking some devolved functions amounting toKshs.65.75 billion and recommended that the national government enter intointergovernmental agreementswith countieswhere devolved functions are being budgeted at the national level. It was noted that this is important to ensure projects are completedandoperationalised.
• I19. It was further noted that the implementation of the policy priorities for FY 2026/27 and the Medium-Term is characterized by inequity in resource sharing between the national and countygovernments.For FY2026/27,theCommission recommended an allocation of Ksh. 458.94 billion to the county governments and Ksh. 2,513.76 billion to the national government as equitable shares. Of the is Ksh. 43.94 billion increment to the county government, Ksh.35 billion is from the shareable revenue and Ksh.8.94 billion is for the transitioning of Universal Health Coverage (UHC) staff to county governments payroll.
• I20.The CRA observed that non-realisation of revenue targets is a cause for delay in the disbursement of equitable share of revenue to county governments and is one of the contributors to the accumulation of pending bills. To this extent, it was recommended that theNational Treasury should ensure theirrevenue targets arerealistic.
• recentauditedandapprovedaccountsofrevenueforthefinancialyear2021/22,alagof5 years which is not reflective of the current revenue performance.They called on the National Assembly to expedite approval of the audited accounts. Alternatively, Parliament should amend Article 204of the Constitution so that the EqualisationFund allocations are based onlyon the audited accounts.

• 122.TheCRAfurther recommended thatKshs.8.93billionprovided for as an additional allocation to county governments in FY 2026/27 for UHC workers should form part of the equitable share and it should be shared on each county's UHC workers payroll.
• 123.It was further noted that there was limited clarity on the Community Health Promoters (CHP)programme interms of howmany CHPs have been recruited,thebudgetary allocation for the additional CHP recruitment, and which level of government will pay the stipends.

4.2CouncilofGovernors

• I24. The Council of Governors (CoG) observed that the Counties' allocation as a share of GDP was on a downward trajectory and recommended that it should grow with the economy'sgrowth.
• 125.The CoGfurther recommended that the Kshs.8.94billion set aside as a conditional allocationforUHCworkersforFY2026/27shouldbeincludedinthedivisionofrevenuebill for FY 2026/27, and a commitment through a pronouncement on the transition should be made.Itwasfurtherrecommended thattheMinistryof Healthshould addressthepayment of UHC workers' gratuity before they are transferred.
• bill to total revenue threshold and proposed that it be reviewed on account of factors such as inflation, population growth, and revenue growth rates compared to expenditure needs. In FY 2024/25, only 9 counties met this threshold.
• 127.The CoG proposed an allocation of Kshs. 534.96 billion in FY 2026/27 as county equitable share, broken down as follows: Kshs. 35 billion as adjustment for revenue growth; Kshs. 8.94 billionforthetransitionofUHChealthworkers;Kshs.10.06billiontoimplementthe outstanding 3rd and 4*h remuneration and benefits review cycle; and Kshs. 65.97 billion identified for transfers under the first phase of delineated and gazetted devolved functions by theIGTRCreport.ItwasfurthersubmittedthatresourcesidentifiedintheIGRTCinterim report should be recognized in the 2026 BPS and transferred to counties under the Division ofRevenueAct.
• 128.The CoG also proposed that the list of Conditional Allocations to counties for FY 2026/27 be amended to include Kshs. 1.8 billion for Kenya Watershed Services Improvement Project

(KEWASIP). It was submitted that the project is active and its implementation is expected in 12 counties beginning FY 2026/27.

• I29.Itwasfurtherrecommended thatParliament shouldfast-track therepealof sections191 A-EofthePFMAct,whichhassloweddowndisbursementsofadditionalallocationsto counties,andtoexemptdonor-fundedconditionalgrantsfromtheapplicationof thesection tosecuretheirreleasetocounties.
• I30.The CoG disagreed with the National Treasury proposal to split the CGAAB into two separate laws,noting that it would worsen delays in the disbursement of additional allocations tocounties.

4.3 Intergovernmental Budget and Economic Council (IBEC)

• I31.IBECobserved the difference between the CRA,CoG and National Treasuryproposals forcountyequitableshareallocationforFY2026/27andrecommendedthatParliament should consider an adjustment for projected revenue growth to determine the appropriate allocation to County Governments.
• I32.IBECfurtherobserved thattheCouncilofGovernorsand theCommissiononRevenue AllocationhadrecommendedthattheKshs.8.938billionallocationforthetransitionof Universal Health Care workers payroll to counties be included in the Division of Revenue Governments Additional Allocations Bill(CGAAB) 2026/27. It was noted that there have been consistent delays in approval of CGAAB and the subsequent release of funds to counties. As such, placement of these funds under the CGAAB may occasion consequential industrial action and potentially disrupt the delivery of healthcare services to citizens. IBEC called on Parliament to determine the appropriate placement of these funds.

4.4 Intergovernmental Relations Technical Committee (lGRTC)

• I33.The IGRTC submitted that it concluded the unbundling and delineation of functions in FY 2024/25 andembarkedon the identificationoffinancialresources for transfer to county governments, and that these allocations amounted to Kshs. 65.97 billion. The identified resourcesrelated to the following MDAs:Agriculture andBlue Economy;Lands,Housing and

Heritage; Tourism; Water and Sanitation; Disaster Management; and Health. The IGRTC noted that the 2026 BPS does not take into account these unbundled functions,pointing out that this would have a direct and material impact on the financial requirements of the county governments.

4.5InstituteofCertifiedandPublicAccountantsKenya(lCPAk)

• 134.ICPAK submitted that accurate revenue forecasting is essential to avoid persistent shortfalls that weaken fiscal credibility and trigger unplanned borrowing. To this extent, they proposed broadening the tax base instead of increasing tax rates. It was further submitted that there is need for stricter control of recurrent expenditure and prioritization of development spending to ensure public resources deliver measurable economic returns. Additionally, rising debt servicing cost is constraining fiscal space, and there is need for prudent borrowing,enhanced transparency, and stronger adherence to medium-term fiscal consolidationtargets.
• 135.ICPAK also submitted that stronger enforcement of PFM laws and improved budget discipline are required to reduce inefficiencies and enhance accountability. They called on the government to clear expenditure arrears to restore private sector liquidity, support SMEs State-Owned Enterprises to reduce fiscal risks and contingent liabilities. ICPAK further creation, and sustainablegrowth.

4.6 Officeof theAuditorGeneral (OAG)

• GDP),withordinaryrevenue ofKsh2.90 trillion,a5.1percent increase above FY2025/26 and premised on tax reforms. Notably, actual ordinary revenue has repeatedly fallen short as follows: FY 2023/24: Ksh 2.294 trillion vs Ksh 2.464 trillion target (6.9 percent shortfall). FY 2024/25: Ksh 2.433 trillion vs Ksh 2.496 trillion target (2.5 percent shortfall).

137. OAG highlights leakages from its findings. It was submitted that this arises from loss of amnesty, failure to onboard Affordable Housing Levy payers, and imports using expired

GazetteNotices.Itwas submittedthatTreasuryshouldadopt morecautiousrevenue forecasting based on historical performance, strengthen tax administration, digitization and anti-evasionmeasures.

• I38.The Office of the Auditor General submitted from its findings regarding budget implementation that, between FY 2020/21 and 2024/25, under-expenditure averaged 8.6 percent of gross estimated expenditure, peaking at 12 percent in FY 2023/24, indicating last-minute spending and undermines programme delivery at both national and county levels.
• I39.The BPS targets a deficit of5.3 percent of GDP in 2026/27 and 3.3 percent by 2028/29, however in the last five years actual deficits have averaged about 6 percent, with debt-to-GDP around 67.8 percent by June 2025, which is above the 55 percent medium-term target and 3 percent deficit benchmark under the EAC Monetary Union Protocol.Additionally, debt-service-to-ordinary-revenue reached 68 percent by June 2024, leaving only 32 percent of revenue for all other recurrent and development spending and contributing to Kenya's high-risk-of-debt-distress rating by IMF andWorldBank.
• I40. Despite the 2026 BPS prioritizing completion of ongoing/stalled projects and payment of MDAs with stalled/delayed projects worth Ksh 38.24B (Ksh 7.9B already spent). FY 2024/25: S ( ) e noted that funds already spent on non-functional projects are effectively sunk costs providing no services or value for money. The OAG urges adequate resource allocation and strict focus on completing stalled viable projects and clearing verified pending bills.
• I41. It was noted that the e-GP system, intended to digitize procurement and integrate with IFMIS and tax databases to improve transparency and execution, faces rollout and integration challenges weakening its impact on budget credibility and audit trails.
• I42. Over the past five years, domestic borrowing has been more than three times as expensive as external borrowing, even though domestic debt is about half of total debt, increasing interest costs and vulnerability in 2026. The OAG.underlines the need to.manage

:

Treasury bills, lengthen maturities and undertake proactive liability management to ensure the 2026 budget remains executable and debt sustainable.

• I43. To effectively execute its constitutional mandate, the Office of the Auditor-General requested additional funding for FY 2026/27 amounting to Ksh 495 million. The requested allocation is intended to cater for personnel emoluments, facilitate audit operations, and support capital expenditures, including the purchase of motor vehicles and laptops, to enhance audit coverage, efficiency, and timely reporting.

4.7 Parliamentary Service Commission (PsC)

144. The Parliamentary Service Commission operates four votes, namely catering for the Parliamentary Service Commission, the National Assembly, the Senate, and the Parliamentary Joint Service. This is aimed to support and actualize the legislative agenda of both houses and otherconstitutionalrequirements. 145. The Commission is required to discharge its constitutional mandate effectively and independently. However, the commission submitted that the prevailing funding gaps pose significant constraints, as current allocation trends do not fully align with the resource requirements and commitments. If unattended, these misalignments will continue to affect the commission's ability to deliver optimal service. 146. The Commission emphasized that its resource requirements are directly derived from the legislative priorities and obligations set out in its Strategic Plan. It therefore underscored the need to appropriately align allocated resources with identified needs to ensure the effective implementation of its mandate. 4. I47. The actual resource requirement for the Commission amounts to Kshs. 66.69 billion, compared to the proposed expenditure ceiling of Kshs. 48.78 billion, resulting in a funding shortfall of Kshs. 17.91 billion. This significant variance is likely to constrain the Commission's outlined in its Strategic Plan. WVithout adequate funding, key priority interventions may be scaled down or deferred,thereby affecting the overall efficiency and effectivenessof service delivery.

4.8Members of thePublic and Civil Society Organizations

• I48. The following is a summary of the key issues that arose from submissions from Members of the Public and Civil Society Organisations:

a) Overall ceilings and financing

• I49. On the expenditure front, the government should scale down spending, particularly on non-essential operations and non-core expenditures, to align spending with available resources.Non-essential spending should bereduced by 20 percent and the savings redirected to essential spending. Development expenditures should be maintained at 30 percent of the total budget for both the county and national governments. It was further proposed that savings fromworkforce audits indicated in the 2026BPSshould be used to enhance development expenditure. Additionally, a comprehensive PPP performance and risk reportshouldbeundertaken.
• 150.On the revenue front, it was submitted that the government should strengthen revenue assumptions anchoredon thelast3to5years'collectionperformancetoforecastrevenue targets.Further,emphasis should shift from expanding the tax base to closing leakages Additionally, there should be a clear and transparent communication strategy on how
• 151.On the debt front, the fiscal deficit should be contained. New borrowing should be tied to concessional terms and productive investments that generate economic returns to service the debt. Further, the government should adopt a clear domestic borrowing path that avoids crowdingoutprivatesectorcredit.Itwasproposed thattheNational Treasuryshouldtable the National Treasury should publish a simplified debt risk report, disclose government guarantees, and set a ceiling for non-concessional borrowing.
• 152.It was noted that there is need for stringent oversight of the Sovereign Wealth Fund and theNational Infrastructure Fund such that they achieve their intended purpose and that the project selection should achieve measurable impact. An oversight mechanism should be establishedoverthesaleofpublicassets/privatization.

b)Alignmentof theMTDS to theBPS

153. The stakeholders emphasised the need:

• sishiue ue 'sai au on xauue renuasalddns e se 'snod pinous nse explicitly links revenue mobilisation with the borrowing programme. This should quantify d improvements whilst the BPS discloses a declining revenue-to-GDP ratio.
• with a minerals fiscal framework that projects extractive sector revenue over the medium
• ili. For the BPS to establish minimum core expenditure allocations for health, education, social protection, and housing, benchmarked against international standards (Abuja Declaration for health;UNESCO benchmarks for education; ILO Social Protection Floor). The MTDS should demonstrate how the borrowing programme supports these allocations.
• iv. for data centre development should be prepared, including total capital and operational PPP-backed instruments can reduce the sovereign borrowing requirement.
• v. For Investor-State Dispute Settlement (ISDS) transparency, indeed, the Government should disclose the total costs incurred in defending ISDS proceedings (Cortec Mining, o s a d e e e a Po the environmental regulatory framework affirmed in Cortec Mining, should inform both MTDS's assessmentofinvestmentclimaterisks.

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• vi. To put in place a contingency financing protocol. The MTDS should incorporate explicit trigger mechanisms for adjusting the domestic- external financing mix when external disbursements fall short, including T-bill issuance ceilings, private sector credit impact thresholds,and market capacity assessments.The BPS should complement this with an analysis of the structural causes of external disbursement delays.
• vii. To ensure that development expenditure protection mechanism. Given that debt service consumes 48.5 per cent of ordinary revenue and development expenditure has fallen below constitutional thresholds, the MTDS should include a development expenditure floor: no additional borrowing should be contracted unless the corresponding
• viii. To strengthen gender and disability budgeting. Both documents should include genderresponsive and disability-responsive budget statements, consistent with Articles 27 and 54oftheConstitution.

c)CountyEquitableShare

• I54.With the increase in the county equitable share, it was proposed that there is need for strict monitoring to ensure that the funds are put to good use.It was further submitted that the National Government should prioritize timely releases for county transfers, to avoid service disruptions.
• I55.Itwas submitted that theGovernment should use the mostrecent audited national revenue accounts for equitable revenue-sharing computation. It was further noted that the National Assemblyshould expeditethe approval of the latest auditedaccountsof nationally raisedrevenuetoavoidrelyingonFY2021/22accounts.

d) Pending bills

• I56.Allocations for the clearance ofpending bills to contractors and suppliers should be factored in the 2026 BPs. It was proposed that new development expenditure should be frozenuntilpendingbillsarecleared.
• I57.andenvironmentalremediationordersaspartofrestorativejustice.

e)EqualisationFund

• I58. To maximize impact of the Fund, it is crucial for the government to ensure timely, transparent and accountable disbursement of EqualizationFund resources,with clear

impact through the selection of the projects to be implemented.

159. It was further submitted that the National Government should improve county structures on roles, implementation timelines, and monitoring to accelerate delivery in targetedcounties.

f)Sectoral Issues

i. Agriculture and livestock

• I61. In ASAL regions, there is need for well-funded livestock vaccination campaign, breeding preservation of hides and skins in remote areas to support the leather value chain and establishment of milk collectionandcooling networks forcamelmilkto support the

ii.Governance,Justice,Law and Order

162. It was submitted that under the Governance, Justice, Law and Order sector contained in theBPS,Paragraph287of the2026BPSwhichindicateswhatis targetedforthesector,should be amended to provide for the implementation and funding of court-awarded compensation.

ii.Health

• I63.The government should establish a clear intergovernmental financing and accountability framework through a formal National-County agreement that defines financing responsibilities andpayment timelines for the CHPs.CHP stipends should be disbursed
• 164.It was further submitted that health worker strikes should be addressed through structured labour relations and comprehensive reforms by implementing a negotiated dispute-prevention framework that ensures timely remuneration, clear job grading, predictable career progression and improved working conditions. This should be done while strengthening dispute resolution mechanisms, adhering to collective bargaining agreements and corrective actions takentominimize recurrentservice disruptions.

165. To avoid repeated integrity concerns under SHA, the government must strengthen accreditation and contract oversight, apply risk-based facility profiling and impose penalties andrecoverieswhenfraud isproven.lt was submitted thateffective targeting andregistration ofpastoralists and the urbanpoorinASAL areas under SHA is essential.It was also submitted thatpendingbillsunderSHAshouldbeprioritized. 2. I66. Since health service delivery is mostly devolved and the national government mainly runs a limited number of Level 6 referral facilities plus policy and oversight roles, the large recurrent allocation under the national government needsclearerbreakdown and justification toshowif itmatchesthenationalmandateandisnotcrowdingoutfundingforcounty frontline services. 3. I67. In ASAL counties, strengthening primary care and referral systems should be prioritized anditwillbeimpactful inhealthcare.

iv.Water

• committingsignificantresources to new dampipelines.Further,Progress reportsforall major dams should be provided to improve accountability.
• I69. In ASAL regions, there is need for strategic water points along livestock migration routes. Climate-resilient infrastructure such as underground dams and sand dams wereproposed.It thatconsiders theASALlandscapebeconsidered.

v. Education

• I70.There is need to complete and staff existing schools and teacher recruitment should be incentivized inASAL and hardship areas.It was further submitted thatTVETs should be prioritizedinASALregionsandbelinkedtotheNYOTAprogramforyouthemployment. Thereisalsoneedtofurtherinvestinassistivelearnerdevices toreachlearnerswithspecial needs inASALs.

vi.Gender and social protection

• I71. There is need to mandate gender and equity assessments across all BETA pillars. Further, the government should clarify roles between the State Department for Social Protection and theNational Council forPersonswithDisabilitiesas they appear tobeoverlapping.

5.0COMMITTEEOBSERVATIONS

172. Arising from the above extensive deliberations, including submissions from the departmental committees,key stakeholders,and members of the public,the Committee wishes tohighlight thefollowingkeyobservations: 2. i.State-Owned Enterprises reforms: Although the Cabinet approved reforms of State Corporations, including the merger and winding up of certain entities, the proposed budget ceilings still reflect some of these entities without any corresponding budget allocation, 3. ii.Court awarded compensation: Court awards constitute a significant fiscal risk to public finances. The total outstanding court awards amount to over Kshs. 200 billion.However, there is no clearpolicy or institutional frameworkfor theirverification andsettlement.This exposes the Government to the risk of unplanned expenditures,accumulation of interest, andpenalties.

• ili. Format of publishing exchequer releases: Although the budget is structured on a programme-basedframework,the publication of exchequerreleases continues to be done at thevote level.This misalignmentmakesitdifficult toeffectively trackexpenditure against approved programmes and outputs, thereby limiting transparency, accountability, and the

5. iv.Adherence to the GFS Manual: The fiscal framework presented in the Budget Policy Statement is notfully alignedwith thebestpractices outlined inthe Government Finance Statistics Manual2014(GFS 2014).The full adherence to the GFS 2014framework is necessary to enhance transparency, improve the quality and comparability of fiscal reporting, 6. v.E-GP Procurement: The implementation of various reforms, including the roll-out of the Electronic Government Procurement system, was undertaken in a rushed manner rather than through a phased and well-sequenced approach. This resulted in operational challenges, system disruptions, and delays that adversely affected service delivery and procurement processes across Ministries, Departments, and Agencies. 7. vi.Financial Literacy for MsMEs: There are multiple interventions in place aimed at improving affordable access to finance for Micro,Small, and Medium Enterprises (MsMEs). However,the effectivenessof theseinterventionsis constrained bylimitedfinancial literacy amongentrepreneurs.Enhancingfinancial literacyisthereforecriticaltoensurethatMSMEs can fully leverage available financial products, make informed investment decisions, manage risks,and sustainably grow their businesses. 8. vii.Agricultural risk to economic growth:Agriculture is projected as a key economic growth driver in FY 2026/27, yet climate shocks (drought, floods, erratic rainfall) may

significantly dampen output, undermining growth, increasing inflationary pressures, and weakeningrevenueperformance.

• vili.Monetary Policy Transmission: Despite a significant reduction in the Central Bank Rate from 11.25 percent to 8.75 percent by February 2026, lending rates remain high, with spreads above 7 percentage points, reflecting structural inefficiencies that limit affordable private sectorcredit.
• ix.Current accountbalance:The current account deficit widened from-l.I percent of GDP in the thirdquarter of2024to-3.2percent in the third quarter of 2025,signalling import dependence and weakening external competitiveness despite export promotion efforts.
• Export diversification: Tourism earnings and diaspora remittances are insufficient to offset the tradedeficit.Exportconcentrationin afewprimarycommoditiesexposestheeconomy topricevolatility and demand shocks,highlightingweakvalue addition and competitiveness.
• xi.Revenue performance: persistent shortfalls in revenue collection due to optimistic revenue forecasts from the National Treasury are widening the fiscal deficit and increasing reliance on borrowing. Revenue underperformance is also a significant impediment to budget implementation. However, the committee is confident that increasing KRA's budget will compliance enforcement,andreducingleakages acrossthe taxbase.
• xii.Debt Service Burden:Interest payments now exceed 25 percent of the budget, severely constraining the fiscal space. Debt-related costs (Ksh.I,542.1 billion in FY 2026/27), accounting for approximately 53.l percent of total shareable revenue, reflect past excessive borrowing,which has crowded out development expenditure.
• xili.Low Development Absorption: Despite increasing budgetary allocations to development expenditure, persistently low absorption rates of development funds in recent years have slowed implementation and stalled progress on key projects.
• xiv.Credit to thePrivate Sector:Heavy reliance on domesticborrowing to finance the fiscal deficit risks crowding out private sector credit, raising financing costs for MsMEs, and constraining investment and job creation.
• xv. Food Security Gap: Despite significant investment in multiple agricultural interventions such as irrigation, subsidized fertilizer, crop and livestock insurance, and warehouse receipt systems, food security remains elusive, indicating structural inefficienciesandweakprogrammeeffectiveness.
• xvi. MSME Financing: There exists multiple MSME financing schemes including the Youth Kenya Industrial Estates, Kenya Development Corporation, Hustler Fund, Credit Guarantee Scheme,Rural Kenya Financial Inclusion Facility,and Nyota Initiative.

onfinancial literacy and sustainability.

• xvii. Business Environment:High taxes,limited finance,costly electricity,informality, corruption, and policy uncertainty remain major barriers to business investment and enterprisegrowth.
• xvii. Delayed CAIPs: Delays and unclear operational readiness of County Aggregation and Industrial Parks undermine the objective of promoting value addition, industrialization, and jobcreation.
• xix. Health Sector Operational Gaps: Increased contributions to the Social Health InsuranceFundhavenottranslatedintouniformservicedeliveryduetostaffing shortages, delayed CBAs, slow digital rollout, and under-operationalized facilities.

4. Xx.The National Infrastructure Fund Governance:The introduction of the Infrastructure Fund does not clarify its relationship with existing funds, including the Road Maintenance Levy Fund, Railway Development Fund, Petroleum Development Fund, Sports Development Fund,and Affordable Housing Fund.Further,it lacks clarity on coordination with parent ministries and oversight institutions, including Parliament, theControllerofBudget,andtheAuditorGeneral.

• xxi. Weak County Fiscal Discipline: Counties continue to breach fiscal responsibility principlesonwages(currently at 41.38%,above the35%threshold asashareoftotal revenue), and development expenditure (currently at 26.3%, below the 30% threshold development expenditure in several counties.

6. Xxxi. Unsustainable OsR Structure: Core Own Source Revenue remains weak, with overreliance on Facility Improvement Funds (FiF) collection risking substitution for sustainablerevenuereforms to enhanceOsR. 7. approved budgets.Thissignals challengeswithcash flow dueto unreliable exchequer releasesaswell asweakfinancial management incounties.

• xxiv. Delayed disbursement of equitable share: Revenue shortfalls have led to delayed disbursements of equitable share, undermining county service delivery and fiscal stability. For instance, revenue underperformance in the first half of the FY 2025/26byKsh.115.3billion,occasioned non-disbursements of equitable share to counties ofKsh.33.2billion.

• XXv. Division of Revenue: The proposed allocation of Kshs.420.0 billion to county governments as an equitable revenue share has been arrived at by first setting aside allocations to national interest, public debt-related costs, and other national obligations.Totalallocations to theseexpenditures amount toKshs.2,571.8 billion, leavingabalanceofKshs.330.Ibillionoutof atargetedshareablerevenueofKshs. 2,901.1billion.Thebalance isKshs.90billion less than theproposed equitable share for the counties of Kshs.420 billion, and is indicative of an extremely tight fiscal space.
• Xxvi.Equalisation Fund:Implementation challenges of the equalization fund persist across the 34 beneficiary counties covering 1,424 identified marginalized areas, with frequent delays or non-disbursement of Equalisation Fund resources by the close of the financial year. The expansion of marginalized areas under the Second Policy on Marginalizationby the Commission on RevenueAllocation has led tofragmentation anddilutionof theoriginalobjectivesoftheEqualisationFund,therebyweakeningits targeted impact.
• xxvii.Additional Requests:The Committee received additional funding requests totaling Kshs.623.37billion.Thecommitteeconsideredtheseadditionalrequests;however, theconstrainedfiscalspacedidnotallowfortheiraccommodationintheceilings.

6.0COMMITTEERECOMMENDATIONS

173.Arising from the above deliberations, the Committee made the following recommendations:

5.1Non-FinancialRecommendations

• 174.The non-financial recommendations presented in this report are categorized into general recommendations that address cross-cutting issues and sector-specific recommendations.

5.1.1OverarchingRecommendations

• i.That, the Cabinet Secretary for the National Treasury and Economic Planning expedites the resources.
• ii. That, in the submission of the Budget Estimates for FY 2026/27, the Cabinet Secretary for the National Treasury and Economic Planning shall ensure the full adoption of the Government Finance Statistics Manual 2014 (GFS 2014) framework in the preparation and presentationofthefiscalframework.
• ii.That, the National Treasury, in consultation with the Attorney General, sets up a comprehensive frameworkfor verification and settlement of court awards across MDAs,and reportsback to theHouse byFebruary2027.
• programmesinlinewiththeprogramme-basedbudget.Thiswillenhancequarterly performance monitoring and oversight of expenditure.
• Up EconomicTransformationAgendatoconsolidatetheprogresstowards the attainment oftheMTPIV.
• vi.That, by 30"h June 2026, the National Treasury reports on the progress of implementation of the Electronic Government Procurement (E-GP) system and its integration with other government systems such asIFMISandKRA tax systems.
• Financial InclusionFacility amongother initiates.

5.1.2SectoralRecommendations

175. The Committee recommends that this House approves the sectoral recommendations arising from Departmental Committee recommendations as contained in theThirdSchedule of thisreport.

5.2FinancialRecommendations

176. Based on the deliberations and considering the fiscal responsibility principles, the CommitteerecommendsthatthisHouseresolvethat: 2. i.The National Government budget ceiling be approved at Kshs. 2,878,426,500,000.

Ofwhich:

Executive

Kshs.2,797,202,700,000

Ofwhich:Office of theAuditorGeneral

Kshs. 9,026,300,000.

Parliament

Kshs. 50,782,000,000

Judiciary

Kshs. 30,441,800,000

• il.The County Government's Equitable Share be approved at Kshs. 420,000,000,000.
• ili. Consistentwith the latest audited and approved revenues,the allocationtothe Equalization Fund be set atKshs.9,602,170,425.
• iv. The County GovernmentAdditional Allocations be approved at Kshs.75,692,700,182 asper thefourthschedulewhichshall form thebasisfor theCountyGovernmentAdditional Allocation Bill,2026.
• v.Kshs. 4,000,000,000 be allocated for public participation initiatives under Vote 1071, National Treasury.
• vi. Thefirst andsecondscheduleforms thebasisfor theceilingsfor theFY2026/27Budget Estimates.
• vii. Consistentwiththeresolutionof theHouseonthe 2026 MTDS,the fiscaldeficit be maintainedat5.3percentoftheGDP.
• viii. The minimal adjustments in the gross ceilings in the second schedulebe accommodated in the revenue yield expected from ongoing tax administration reforms and the enhanced funding to KRA.
• ix. Once approved, these recommendations SHALL form the basis for FY 2026/2027 budget estimates.

SIGNED

HON.SAMUELATANDI,M.P.

CHAIRPERSON,THEBUDGETANDAPPROPRIATIONSCOMMITTEE

DATE

SCHEDULES

First Schedule: Overall Ceilings by Vote and Programme

| FINALBUDGETCEILINGSFORFY2026/27 | TOTAL CAPITAL CURRENT | 6,952,700,000 | 1,307,700,000 | | 3,251,100,000 | 1,316,000,000 | 1,077,900,000 | 3,581,000,000 3,581,000,000 | 827,600,000 | 827,600,000 | 406,700,000 | 122,800,000 | 83,800,000 | 200,100,000 | 298,800,000 | 298,800,000 | 11,678,800,000 | 11,678,800,000 1,074,200,00 | 1,074,200,000 | |------------------------------------------------|---------------------------------------|-------------------------------|-----------------------------------|---------------|-----------------------------------|------------------------------------------------------|-----------------------------|--------------------------------|-------------------------------------------------------------------------------|----------------------------------------|-------------------------|--------------------------------------|---------------------------------------------------------|----------------------------------|-------------------------------|-------------------------------------|------------------|--------------------------------------------------|---------------------------------------------| | (Approved byNational Assembly) | TOTAL CAPITAL CURRENT | 1,311,00,0 | 500,000,000 | 576,200,000 | 185,000,000 | 50,000,000 | 100,000,000 | 100,000,000 | | | | | | | | 1,027,000,000 | 1,027,000,000 | 130,000,000 | 130,000,000 | | FINALBUDGETCEILINGSFORFY2026/27 | TOTAL CAPITAL CURRENT | 5,641,500,000 | 807,700,000 | 2,674,900,000 | 1,131,000,000 | 1,027,900,000 | 3,481,000,000 | 3,481,000,000 | 827,600,000 | 827,600,000 | 406,700,000 122,800,000 | 83,800,000 | 200,100,000 | 298,800,000 | 298,800,000 | 10,651,800,000 | 10,651,800,000 | 944,200,000 | 944,200,000 | | TOTAL FIRSTSCHEDULE:BUDGETCEILINGSFORFY2026/27 | BUDGETCEILINGSFORFY2026/27(Submitted) | 6,952,700,000 | 1,307,700,000 | 3,251,100,000 | 1,316,000,000 | 1,077,900,000 | 3,581,000,000 | 3,581,000,000 | 827,600,000 827,600,000 | 406,700,000 | 122,800,000 | 83,800,000 | 200,100,000 | 298,800,000 | 298,800,000 | 11,678,800,000 | 11,678,800,000 | 1,074,200,00 | 1,074,200,000 | | CAPITAL | BUDGETCEILINGSFORFY2026/27(Submitted) | 1,311,00,000 | 500,000,000 | 576,200,000 | 185,000,000 | 50,000,000 | 100,000,000 | 100,000,000 | | | | | | | | 1,027,000,000 | 1,027,000,000 | 130,000,000 | 130,000,000 | | CURRENT | BUDGETCEILINGSFORFY2026/27(Submitted) | 5,641,500,000 | 807,700,000 | 2,674,900,000 | 1,131,000,000 | 1,027,900,000 | 3,481,000,000 | 3,481,000,000 | 827,600,000 827,600,000 | 406,700,000 | 122,800,000 | 83,800,000 | 200,100,000 | 298,800,000 | 298,800,000 | 10,651,800,000 | 10,651,800,000 | 944,200,000 | 944,200,000 | | VOTE&PROGRAMME | | ExecutiveOfficeofthePresident | 0603000GovernmentPrintingServices | s | 0703000GovernmentAdvisoryServices | 07700o0LeadershipandCoordinationofGovernmentServices | Officeof theDeputyPresident | 0734000DeputyPresidentServices | 0755000GovernmentCoordinationandSupervision Officeof thePrimeCabinetSecretary | StateDepartmentforParliamentaryAffairs | | 0760000PolicyCoordinationandStrategy | 0761000GeneralAdministration,PlanningandSupportServices | StateDepartmentforCabinetAffairs | 0758000CabinetAffairsServices | 0704000StateHouseAffairs StateHouse | | StateDepartmentforNationalGovernmentCoordination | 0755000GovernmentCoordinationandSupervision | | VOTE CODE | 1011 | 1011 | 1011 | 1011 | 1011 | | 1012 | | 1013 | 1014 | 1014 | 1014 | | 1016 | | 1017 | 1017 | 1018 | 1018 |

| 1036 | | 1033 | | 1032 | 1026 | 1026 | 1026 | 1025 | 1025 | | | 1024 | 1024 | 1024 | 1023 | 1023 | 1023 | CODE VOTE | |-----------------------------------|-----------------------------------------------|-------------------------------------------------------------|---------------------------|------------------------------|------------------------------------------------------|-----------------------------------|------------------------------------------------|------------------------------------------------------------|-------------------------|-------------------------------|-----------------------------------------------------------------------------|--------------------------------------------|-------------------------------------------------|------------------------------------|---------------------------------------------------------------------------------|-------------------------------------------|----------------|-----------------------------------------------------------------| | 0733000AcceleratedASALDevelopment | StateDepartmentforASALsandRegionalDevelopment | Disaster RiskManagement StateDepartmentforSpecialProgrammes | 0712000DevolutionServices | StateDepartmentforDevolution | 0632000NationalGovernmentFieldAdministrationServices | 0630000PolicyCoordinationServices | 0629000GeneralAdministrationandSupportServices | StateDepartment forInternalSecurity&NationalAdministration | 0601000PolicingServices | NationalPoliceService | 0631000GeneralAdministrationandPlanning 0626000PopulationManagementServices | 0605000Migration&CitizenServicesManagement | StateDepartmentforInmigrationandCitizenServices | 0628000Probation&AfterCareServices | 0627000PrisonServices 0623000General Administration.Planning andSupportServices | StateDepartment for Correctional Services | VOTE&PROGRAMME | FIRSTSCHEDULE:BUDGET CEILINGSFORFY2026/27 | | 5,287,100,000 | 7,541,900,000 | 687,200,000 687,200,000 | 1,373,100,000 | 1,373,100,000 | 20,550.200.000 | 1,702.500.000 | 13,533,600.000 | 35,786,300,000 | 136,378,000,000 | 136,378,000,000 1,371,900,000 | 5,639,600,000 | 5,804,200,000 | 12,815,700,000 | 2.376,400,000 | 39.410,000.000 651,100.000 | 42,437,500,000 | CURRENT | FIRSTSCHEDULE:BUDGET CEILINGSFORFY2026/27 | | 2,448,300,000 | 3,726,200,000 | 165,000,000 165,000,000 | 11,011,500,000 | 11,011,00,000 | 591,600,000 | 80,000.000 | 6,680.000,000 | 7,351,600,000 | 2,813,900,000 | 2,813,900,000 300,000.000 | 3,395,100.000 | 7,441,100,000 | 11,136,200,000 | 139,800.000 | 782,600.000 100,000.000 | 1,022,400,000 | CAPITAL | BUDGETCEILINGSFORFY2026/27(Submitted) | | 7,735,400,000 | 11,268,100,000 | 852,200,000 852,200,000 | 12,384,600,000 | 12,384,600,000 | 21,141,800,000 | 1,782,500,000 | 20,213,600,000 | 43,137,900,000 | 139,191,900,000 | 139,191,900,000 1,671,900,000 | 9,034,700,000 | 13,245,300,000 | 23,951,900,000 | 2,516,200,000 | 40,192,600,000 751,100,000 | 43,459,900,000 | TOTAL | FIRSTSCHEDULE:BUDGET CEILINGSFORFY2026/27 | | 5,287,100,000 | 7,541,900,000 | 687,200,000 687,200,000 | 1,373,100,000 | 1,373,100,000 | 20,550,200,000 | 1,702,500,000 | 13,533,600,000 | 35,786,300,000 | 140,378,000,000 | 140,378,000,000 1,371,900,000 | 5,639,600,000 | 5,804,200,000 | 12,815,700,000 | 2,376,400.000 | 39,410,000,000 651,100.000 | 42,437,500,000 | CURRENT | FINALBUDGET CEILINGSFORFY2026/27 (Approved by NationalAssembly) | | 2,448,300.000 | 3,726,200,000 | 165,000,000 165,000,000 | 11,011,500,000 | 11,011,500,000 | 591,600.000 | 80.000.000 | 6,680.000,000 | 7,351,600,000 | 2,813,900,000 | 2,813,900,000 300.000.000 | 3,395,100.000 | 7,441,100,000 | 11,136,200,000 | 139,800,000 | 782,600.000 100,000,000 | 1,022,400,000 | CAPITAL | FINALBUDGET CEILINGSFORFY2026/27 (Approved by NationalAssembly) | | 7,735,400,000 | 11,268,100,000 | 852,200,000 852,200,000 | 12,384,600,000 | 12,384,600,000 | 21,141,800,000 | 1,782,500,000 | 20,213,600,000 | 43,137,900,000 | 143,191,900,000 | 143,191,900,000 1,671,900,000 | 9,034,700,000 | 13,245,300,000 | 23,951,900,000 | 2,516,200,000 | 40,192,600,000 751,100,000 | 43,459,900,000 | TOTAL | FINALBUDGET CEILINGSFORFY2026/27 (Approved by NationalAssembly) |

| (ApprovedbyNationalAssembly) CAPITAL | 294,900,000 TOTAL | 3,237,800,000 | 241,366,300,000 | | 227,641,100,000 | 335,000,000 | 3,241,800,000 | 10,148,400,000 | 26,714,400,000 | 3,667,900,000 | 22,669,800,000 | 52,000,000 324,700,000 | 844,600,000 | | 844,600,000 | 47,023,400,000 46,127,200,000 | 60,700,000 | 835,500,000 | 160,091,200,000 | |----------------------------------------|--------------------------------------------------------|--------------------------------------|-------------------|-----------------|-------------------|---------------|---------------------------------|----------------------------------|------------------|------------------------------------|---------------------------------------|--------------------------|-----------------------------------|-------------|-------------------------------------------------------------|------------------------------------------------|------------------------------------|-------------------------------------------------------|----------------------------------------------| | (ApprovedbyNationalAssembly) CAPITAL | | 1,277,900,000 | 7,934,000,000 | 7,634,000,000 | | | 300,000,000 | 2,356,300,000 | 36,300,000 | 2,300,000,000 | | 20,000,000 | | | 7,077,000,000 | 7,077,000,000 | | | 4,884,000,000 | | (ApprovedbyNationalAssembly) CAPITAL | 294,900,000 CURRENT | 1,959,900,000 | 233,432,300,000 | 220,007,100,000 | 335,000,000 | 3,241,800,000 | 9,848,400,000 | 24,358,100,000 | 3,631,600,000 | 20,369,800,000 | 52,000,000 | 304,700,000 | 844,600,000 | 844,600,000 | 39,946,400,000 | 39,050,200,000 | 60,700,000 | 835,500,000 | 155,207,200,000 | | TOTAL CAPITAL CURRENT | 294,900,000 | 3,237,800,000 | 241,366,300,000 | 227,641,100,000 | 335,000,000 | 3,241,800,000 | 10,148,400,000 | 26,714,400,000 | 3,667,900,000 | 22,669,800,000 | 52,000,000 | 324,700,000 | 844,600,000 | 844,600,000 | 47,023,400,000 | 46,127,200,000 | 60,700,000 | 835,500,000 | 160,091,200,000 | | TOTAL CAPITAL CURRENT | | 1,277,900,000 | 7,934,000,000 | 7,634,000,000 | | | 300,000,000 | 2,356,300,000 | 36,300,000 | 2,300,000,000 | | 20,000,000 | | | 7,077,000,000 | 7,077,000,000 | | | 4,884,000,000 | | TOTAL CAPITAL CURRENT | 294,900,000 | 1,959,900,000 | 233,432,300,000 | 220,007,100,000 | 335,000,000 | 3,241,800,000 | 9,848,400,000 | 24,358,100,000 | 3,631,600,000 | 20,369,800,000 | 52,000,000 | 304,700,000 | 844,600,000 | 844,600,000 | 39,946,400,000 | 39,050,200,000 | 60,700,000 | 835,500,000 | 155,207,200,000 | | VOTE&PROGRAMME | 0743000GeneralAdministrationPlanningandSupportServices | 1013000IntegratedRegionalDevelopment | MinistryofDefence | 0801000Defence | | s | 08060ooDefenceIndustrialization | StateDepartmentforForeignAffairs | | 0715000ForeignRelationandDiplomacy | 0741000EconomicandCommercialDiplomacy | TechnicalCooperation | StateDepartmentforDiasporaAffairs | | StateDepartmentforTechnicalVocational Education andTraining | 0505000TechnicalVocationalEducationandTraining | 0507000YouthTrainingandDevelopment | 0508000GeneralAdministrationPlanningandSupportervices | StateDepartmentforHigherEducationandResearch | | VOTE CODE | | | | 1041 | 1041 | 1041 | 1041 | 1041 | 1053 | 1053 | 1053 | 1053 | 1054 | 1054 | 1064 | 1064 | 1064 | 1064 | 1064 |

| | | | | | 1071 | 1071 | 1071 | 1071 | 1071 | 1067 | 1067 | 1066 | 1066 | 1066 | 1066 | 1065 | 1065 | 1065 | CODE VOTE | |----------------------------------------------------------------------|----------------------------------------------------------|-----------------------------------------------------------------------------------------------------------|------------------------------------------|-------------------------------------|--------------------------|-----------------------------------------------------------|----------------------------------|--------------------------------------------------------|-----------------------|------------------------------------------------|-------------------------------------------------|--------------------------------------------------------|-------------------------------------|---------------------------------------------------|-----------------------------------|---------------------------------------------------------|----------------------------|----------------|-----------------------------------------------------------------| | Coordination 077500Sectoral and IntergovenmentalDevelopment Planning | 077400Macro-economicPolicy.National Planningand Research | 1072 0709000GeneralAdministrationPlanningandSupportServices 0707000NationalStatisticalInformationServices | 07710000Monitoring andEvaluationServices | StateDepartmentforEconomic Planning | 0720000MarketCompetition | 07190ooEconomicandFinancialPolicyFormulationandManagement | 0718000PublicFinancialManagement | 0717000GeneralAdministrationPlanningandSupportServices | The National Treasury | 0506000Research,ScienceTechnologyandInnovation | StateDepartmentforScience,InnovationandResearch | 0508000GeneralAdministrationPlanningandSupportServices | 0503000QualityAssuranceandStandards | 0502000SecondaryEducation 0501000PrimaryEducation | StateDepartment forBasicEducation | 050soo0GeneralAdministration.PlanningandSupportServices | 0504000UniversityEducation | VOTE&PROGRAMME | FIRSTSCHEDULE:BUDGETCEILINGSFORFY2026/27 | | 598,400,000 | 1,465,800.000 | 563,800.000 1,069,700.000 | 208.000.000 | 3,905,700,000 | 628.700.000 | 1,556.400.000 | 7,926,700.000 | 71,439,200.000 | 81,551,000,000 | 1,153,000.000 | 1,153,000,000 | 5.347,800,000 | 14,279,500,000 86.681,800.000 | 12.371,400,000 | 118,680,500,000 | 336,300.000 | 154.870,900.000 | CURRENT | FIRSTSCHEDULE:BUDGETCEILINGSFORFY2026/27 | | 58,873,100,000 | 13,000,000 | 430,500,000 | 206,000,000 | 59,522,600,000 | 87,000,000 | 10,258,000,000 | 34,354,800,000 | 6,206,000,000 | 50,905,800,000 | 1,312,000,000 | 1,312,000,000 | 172,000.000 | 6,572,000.000 | 9,354,000,000 | 16,098,000,000 | 4,884,000.000 | CAPITAL | CURRENT | BUDGET CEILINGS FORFY2026/27(Submitted) | | 59,471,500,000 | 1,478,800,000 | 563,800,000 1,500,200,000 | 414,000,000 | 63,428,300,000 | 715,700,000 | 11,814,400,000 | 42,281,500,000 | 77,645,200,000 | 132,456,800,000 | 2,465,000,000 | 2,465,000,000 | 5,347,800,000 14,451,500,000 | 93,253,800,000 | 21,725,400,000 | 134,778,500,000 | 336,300,000 159,754,900,000 | | CURRENT | | | 598,400,000 | 1,465,800,000 | 563,800,000 1,069,700,000 | 208,000,000 | 3,905,700,000 | 628,700,000 | 1,556,400,000 | 7,926,700,000 | 71,439.200,000 | 81,551,000,000 | 1,153,000,000 | 1,153,000,000 | 5,347,800,000 14,279,500,000 | 86,681,800,000 | 12,371,400.000 | 118,680,500,000 | 336,300,000 154,870,900,000 | CURRENT | | FINALBUDGETCEILINGSFORFY2026/27 (Approved by National Assembly) | | 61,873,100,000 | 13,000,000 | 430,500,000 | 206,000,000 | 62,522,600,000 | 87,000,000 | 10,258,000,000 | 34,354,800.000 | 6,206,000.000 | 50,905,800,000 | 1,312,000,000 | 1,312,000,000 | 172,000,000 | 6,572,000.000 | 9,354,000,000 | 16,098,000,000 | 4,884,000,000 | CAPITAL | | | | 62,471,500,000 | 1,478,800,000 | 563,800,000 1,500,200,000 | 414,000,000 | 66,428,300,000 | 715,700,000 | 11,814,400,000 | 42,281,500,000 | 77,645,200,000 | 132,456,800,000 | 2,465,000,000 | 2,465,000,000 | 5,347,800,000 14,451,500,000 | 93,253,800,000 | 21,725,400,000 | 134,778,500,000 | 336,300,000 159,754,900,000 | TOTAL | | |

| FINALBUDGET CEILINGSFORFY2026/27 (Approved byNational Assembly) | TOTAL CAPITAL CURRENT | 4,057,400,000 | | 626,200,000 | 1,079,800,000 | 2,134,700,000 | 216,700,000 134,303,600,000 | 76,075,800,000 | 20,697,600,000 | 4,128,500,000 | 33,401,700,000 | 33,103,500,000 | 9,377,800,000 | 17,670,800,000 | 5,197,100,000 | 857,800,000 | 232,112,000,000 | 232,112,000,000 65,061,000,000 | 4,425,000,000 | |-------------------------------------------------------------------|---------------------------------------|-------------------------------------------------------|--------------------------------------------------|--------------------------------------------------------|---------------------------------------|-----------------|-----------------------------------|-----------------------------------------------------------------------------------------------------------------------|------------------------------------|------------------------------|----------------------------------------------------------|---------------------------------------------|-------------------------------------------------|---------------------------------------------|------------------------------|-------------------------|----------------------|----------------------------------|-----------------| | FINALBUDGET CEILINGSFORFY2026/27 (Approved byNational Assembly) | TOTAL CAPITAL CURRENT | 750,200,000 | | 50,200,000 | 700,000,000 | | 26,399,000,000 | 6,976,000,000 | 18,784,000,000 | 539,000,000 100,000,000 | 4,983,900,000 | 3,544,400,000 | 1,103,100,000 | 236,400,000 | 100,000,000 | 158,287,00,00 | 158,287,000,000 | 57,950,000,000 | 2,711,000,000 | | FINALBUDGET CEILINGSFORFY2026/27 (Approved byNational Assembly) | TOTAL CAPITAL CURRENT | 3,307,200,000 | 626,200,000 | 1,029,600,000 | 1,434,700,000 | 216,700,000 | 107,904,600,000 | 00000866069 | 1,913,600,000 | 3,589,500,000 | 33,301,700,000 28,119,600,000 | 5,833,400,000 | 16,567,700,000 | 4,960,700,000 | 757,800,000 | 73,825,000,00 | 73,825,000,000 | 7,111,000,000 | 1,714,000,000 | | TOTAL FIRSTSCHEDULE:BUDGETCEILINGSFORFY2026/27 | BUDGETCEILINGSFORFY2026/27(Submitted) | 4,057,400,000 | 626,200,000 | 1,079,800,000 | 2,134,700,000 | 216,700,000 | 134,303,600,000 | 76,075,800,000 | 20,697,600,000 4,128,500,000 | 33,401,700,000 | 33,103,500,000 | 9,377,800,000 | 17,670,800,000 | 5,197,100,000 | 857,800,000 | 232,112,000,000 | 232,112,000,000 | 65,061,000,000 | 4,425,000,000 | | CAPITAL | BUDGETCEILINGSFORFY2026/27(Submitted) | 750,200,000 | | 50,200,000 | 700,000,000 | | 26,399,000,000 | 6,976,000,000 | 18,784,000,000 539,000,000 | 100,000,000 | 4,983,900,000 | 3,544,400,000 | 1,103,100,000 | 236,400,000 | 100,000,000 | 158,287;000,000 | 158,287,000,000 | 57,950,000,000 | 2,711,000,000 | | CURRENT | BUDGETCEILINGSFORFY2026/27(Submitted) | 3,307,200,000 | 626,200,000 | 1,029,600,000 | 1,434,700,000 | 216,700,000 | 107,904,600,000 | 69,099,800,000 1,913,600,000 | 3,589,500,000 | 33,301,700,000 | 28,119,600,000 | 5,833,400,000 | 16,567,700,000 | 4,960,700,000 | 757,800,000 | 73,825,000,000 | 73,825,000,000 | 7,111,000,000 | 1,714,000,000 | | VOTE&PROGRAMME | | StateDepartmentforPublicIvestmentsandAssetsManagement | Programme 1:PublicInvestment&PortfolioManagement | Programme2:PublicPensions&RetirementBenefit Management | Programme3:GovernmentAssetsManagement | | StateDepartmentforMedicalServices | 0410000 Curative&ReproductiveMaternal NewBornChild 0402000NationalReferral&SpecializedServices AdolescentHealthRMNCAH | 0411000HealthResearchandInnovation | 0412000GeneralAdministration | StateDepartmentforPublicHealthand Professional Standards | 0406000PreventiveandPromotiveHealthServices | 0407000HealthResourcesDevelopment andInnovation | 0408000HealthPolicy,StandardsandRegulations | 0412000GeneralAdministration | StateDepartmentforRoads | 0202000RoadTransport | StateDepartmentforTransport | | | VOTE CODE | 1073 1082 | 1073 1082 | 1073 1082 | 1073 1082 | 1073 1082 | 1073 1082 | 1073 1082 | 1073 1082 | 1073 1082 | 1073 1082 | 1083 1091 | 1083 1091 | 1083 1091 | 1083 1091 | 1083 1091 | 1083 1091 | 1083 1091 | 1083 1091 | 1083 1091 |

| | | 1104 | 1104 | 1097 | 1097 | 1095 | 1095 | 1095 | 1094 | 1094 | 1094 | 1094 | 1093 | 1093 | | | 1092 | 1092 | CODE VOTE | |-------------------------------------------------|----------------------------------------------------------|-------------------------------|-------------------------------------------------------------------------|-----------------------------------------------------------|--------------------------------------------------------|-------------------------------------------------------|----------------------------|--------------------------------|--------------------------------------------------------|----------------------------------------|----------------------------------------------|-----------------------------------------------|------------------------------------|-------------------------------------------------|-------------------|------------------------------|----------------------|----------------|-----------------------------------------------------------------| | ProgrammeI:IrrigationDevclopment&Rehabilitation | 1023000GeneralAdministration.Planning andSupportServices | StateDepartimentforIrrigation | 0205000AirTransport StateDepartment forAviation andAerospaceDevelopment | 02180ooRegulationandDevelopmentof theConstructionIndustry | 0106000GeneralAdministrationPlanningandSupportServices | Programme:Ocean.RiversandLakesEcosystemInfrastructure | 0103000GovernmentBuildings | StateDepartment forPublieWorks | 0106000GeneralAdministrationPlanningandSupportServices | 0105000UrbanandMetropolitanDevclopment | 0102000HousingDevelopmentand HumanSettlement | StateDepartmentforHousing andUrbanDevelopment | 0220000Shipping andMaritimeAffairs | StateDepartment for Shipping andMaritimeAffairs | 0216000RoadSafety | 0204000MarineTransport | 0203000RailTransport | VOTE&PROGRAMME | FIRSTSCHEDULE:BUDGETCEILINGSFORFY2026/27 | | 723,000,000 | 168,000.000 | 943,000,000 | 13,308,000.000 13,308,000,000 | 2,195,000,000 | 352,000,000 | 98.000.000 | 753,000.000 | 3,398,000,000 | 535,000,000 | 516,000,000 | 4,638,000,000 | 5,689,000,000 | 5.032.000.000 | 5,032,000,000 | 4,879,000,000 | 27,000.000 491,000,000 | | CURRENT | FIRSTSCHEDULE:BUDGETCEILINGSFORFY2026/27 | | 6,000,000,000 | 80,000,000 | 7,528,000,000 | 479,000,000 479,000,000 | 90,000,000 | | 887,000.000 | 622,000,000 | 1,599,000,000 | | 19,895,000,000 | 113,752,000,000 | 133,647,000,000 | 1,351,000,000 | 1,351,000,000 | 931,000,000 | 5,900,000,000 48,408,000,000 | CAPITAL | CURRENT | BUDGET CEILINGSFORFY2026/27(Submitted) | | 6,723,000,000 | 248,000,000 | 8,471,000,000 | 13,787,000,000 13,787,000,000 | 2,285,000,000 | 352,000,000 | 985,000,000 | 1,375,000,000 | 4,997,000,000 | 535,000,000 | 20,411,000,000 | 118,390,000,000 | 139,336,000,000 | 6,383,000,000 | 6,383,000,000 | 5,810,000,000 | 5,927,000,000 48,899,000,000 | TOTAL | CURRENT | | | 723,000,000 | 168,000,000 | 943,000,000 | 13,308,000,000 13,308,000,000 | 2,195,000,000 | 352,000,000 | 98,000,000 | 753,000,000 | 3,398,000,000 | 535,000,000 | 516,000,000 | 4,638,000,000 | 5,689,000,000 | 5,032,000,000 | 5,032,000,000 | 4,879,000.000 | 27,000.000 491,000.000 | CURRENT | | FINALBUDGETCEILINGSFORFY2026/27 (Approved by National Assembly) | | 6,000,000,000 | 80,000.000 | 7,528,000,000 | 479,000,000 479,000,000 | 90,000.000 | | 887,000,000 | 622.000,000 | 1,599,000,000 | | 19,895,000,000 | 113,752,000,000 | 133,647,000,000 | 1,351,000.000 | 1,351,000,000 | 931,000.000 | 5,900,000.000 48,408,000,000 | CAPITAL | | | | 6,723,000,000 | 248,000,000 | 8,471,000,000 | 13,787,000,000 13,787,000,000 | 2,285,000,000 | 352,000,000 | 985,000,000 | 1,375,000,000 | 4,997,000,000 | 535,000,000 | 20,411,000,000 | 118,390,000,000 | 139,336,000,000 | 6,383,000,000 | 6,383,000,000 | 5,810,000,000 | 5,927,000,000 48,899,000,000 | TOTAL | | |

| FINALBUDGETCEILINGSFORFY2026/27 | (Approved byNational Assembly) | TOTAL | 1,500,000,000 | 56,846,000,000 | 1,045,000,000 | 22,435,000,000 | 31,485,000,000 | 1,881,000,000 | 10,949,900,000 | 8,607,900,000 | 939,000,000 | 1,403,000,000 | 17,969,000,000 | 419,000,000 | 13,891,000,000 | 2,278,000,000 | 1,381,000,000 | 6,440,000,000 | 252,000,000 | 5,869,000,000 319,000,000 | 25,493,800,000 | |------------------------------------------|---------------------------------------|-----------------------|------------------------------------|------------------|---------------------------------|------------------|-------------------------------------|-----------------|---------------------------------------------|-----------------------------------|----------------------------------|------------------------------------------------------------------------------------------------------------------|------------------|-------------------------------------|-----------------------------|-----------------|---------------------------------------------------|---------------------------------------------------------|--------------------------------------------|-----------------------------------|--------------------------| | FINALBUDGETCEILINGSFORFY2026/27 | (Approved byNational Assembly) | 1,448,000,000 CAPITAL | 49,503,000,000 | 200,000,000 | 20,433,000,000 | | 27,364,000,000 | 1,506,000,000 | 4,840,000,000 | 4,014,000,000 | 826,000,000 | | 14,415,000,000 | 13,650,000,000 | 383,000,000 | 382,000,000 | 430,000,000 | | 399,000,000 | 31,000,000 | 18,108,900,000 | | FINALBUDGETCEILINGSFORFY2026/27 | (Approved byNational Assembly) | 52,000,000 CURRENT | 7,343,000,000 | 845,000,000 | 2,002,000,000 | 4,121,000,000 | 375,000,000 | | 6,109,900,000 | 4,593,900,000 | 113,000,000 | 1,403,000,000 | 3,554,000,000 | 419,000,000 241,000,000 | 1,895,000,000 | 000000666 | 6,010,000,000 | 252,000,000 | 5,470,000,000 | 288,000,000 | 7,384,900,000 | | FIRSTSCHEDULE:BUDGETCEILINGSFORFY2026/27 | BUDGETCEILINGSFORFY2026/27(Submitted) | 1,500,000,000 TOTAL | 56,846,000,000 | 1,045,000,000 | 22,435,000,000 | 31,485,000,000 | 1,881,000,000 | | 10,949,900,000 | 8,607,900,000 | 939,000,000 | 1,403,000,000 | 17,969,000,000 | 419,000,000 13,891,000,000 | 2,278,000,000 | 1,381,000,000 | 6,440,000,000 | 252,000,000 | 5,869,000,000 | 319,000,000 | 25,493,800,000 | | FIRSTSCHEDULE:BUDGETCEILINGSFORFY2026/27 | BUDGETCEILINGSFORFY2026/27(Submitted) | 1,448,000,000 CAPITAL | 49,503,000,000 | 200,000,000 | 20,433,000,000 | 27,364,000,000 | | 1,506,000,000 | 4,840,000,000 | 4,014,000,000 | 826,000,000 | | 14,415,000,000 | 13,650,000,000 | 383,000,000 | 382,000,000 | 430,000,000 | | 399,000,000 | 31,000,000 | 18,108,900,000 | | FIRSTSCHEDULE:BUDGETCEILINGSFORFY2026/27 | CURRENT | 52,000,000 | 7,343,000,000 | 845,000,000 | 2,002,000,000 | 4,121,000,000 | | 375,000,000 | 6,109,900,000 | 4,593,900,000 | 113,000,000 | 1,403,000,000 | 3,554,000,000 | 419,000,000 241,000,000 | 1,895,000,000 | 999,000,000 | 6,010,000,000 | 252,000,000 | 5,470,000,000 | 288,000,000 | 7,384,900,000 | | FIRSTSCHEDULE:BUDGETCEILINGSFORFY2026/27 | VOTE&PROGRAMME | Development | StateDepartmentforWater&Sanitation | s | 1004000WaterResourcesManagement | | 1017000WaterStorage andFloodControl | | StateDepartmentforLands andPhysicalPlanning | 0101000LandPolicyandPlanning 1112 | 0121000LandInformationManagement | State Department for Information CommunicationTechnology& 0122000GeneralAdministrationPlanningandSupportServices | DigitalEconomy | 0210000ICTInfrastructureDevelopment | 0217000E-GovernmentServices | | StateDepartmentforBroadcasting&Telecommunications | 0207000GeneralAdministrationPlanning andSupportServices | 0208oooInformationandCommunicationServices | 0209000MassMediaSkillsDevelopment | StateDepartmentforSports | | FIRSTSCHEDULE:BUDGETCEILINGSFORFY2026/27 | VOTE CODE | 1109 | 1109 | 1109 | 1109 | 1109 | 1109 | | | | | | 1122 | 1122 | 1122 | 1122 | 1123 | 1123 | 1123 | 1123 | |

| | | | | | | | | | | | | 1134 | 1134 | 1134 | 1134 | 1134 | 1134 | 1J CODE VOTE | 1J CODE VOTE | |------------------------------------------------|----------------------------------------------------|----------------------------------------------------------------------------------|-----------------------------------------|-----------------------------|--------------------------------------------------------|---------------------------|--------------------------------------------------------|---------------------------------|---------------------------------|-------------------------------------|-------------------------------------------------------|--------------------------------|---------------------------------------------------------|-------------------------|---------------------------|----------------------------------------------------------------|----------------|----------------|-----------------------------------------------------------------| | StateDepartment for theBlueEconomyandFisheries | 0112000LivestockResourcesManagement andDevelopment | 1162 StateDepartmentforLivestockDevelopment 0214000AlternativeEnergyTechnologies | 0213000PowerTransmissionandDistribution | 1152 0212000PowerGeneration | 0211000GeneralAdministrationPlanningandSupportServices | StateDepartnent forEnergy | 0749000GeneralAdministrationPlanningandSupportServices | 0748000YouthDevelopmentServices | 0711000YouthEmpowermentServices | 1135 0221000FilmDevclopmentServices | StateDepartmentforYouthAffairsand the CreativeEconomy | 0916000 PublicRecordsMangement | 0905000GeneralAdministration.PlanningandSupportServices | 0904000Library Services | 0903000TheArts | 0902000Culture/Heritage StateDepartment for CultureandHeritage | 0901000Sports | VOTE&PROGRAMME | FIRSTSCHEDULE:BUDGETCEILINGSFORFY2026/27 | | 3,169,000,000 | 5.147,000,000 | 5,147,000,000 72.000.000 | 10,084.000,000 | 2.761,400.000 | 385,000.000 | 13,302,400,000 | 580,600,000 | 694,300.000 | 491,800,000 | 814,600,000 | 2,581,300,000 | 325,000,000 | 139,300.000 | 472,900.000 | 256,800,000 | 1,646,800,000 2,840,800,000 | 7,384,900,000 | CURRENT | FIRSTSCHEDULE:BUDGETCEILINGSFORFY2026/27 | | 4,222,600,000 | 10,348,700,000 | 10,348,700,000 2,612,000,000 | 47,527,000,000 | 13,712,000,000 | 1,133,000,000 | 64,984,000,000 | | 2,167,900,000 | | 33,500.000 | 2,201,400,000 | 65,000,000 | | | 24,400.000 54,700,000 | 144,100,000 | 18,108,900,000 | CAPITAL | FIRSTSCHEDULE:BUDGETCEILINGSFORFY2026/27 | | 7,391,600,000 | 15,495,700,000 | 15,495,700,000 2,684,000,000 | 57,611,000,000 | 16,473,400,000 | 1,518,000,000 | 78,286,400,000 | 580,600,000 | 2,862,200,000 | 491,800,000 | 848,100,000 | 4,782,700,000 | 390,000,000 | 139,300,000 | 472,900,000 | 1,701,500,000 281,200,000 | 2,984,900,000 | 25,493,800,000 | TOTAL | FIRSTSCHEDULE:BUDGETCEILINGSFORFY2026/27 | | 3,169,000,000 | 5,147,000,000 | 5,147,000,000 72,000,000 | 10,084,000,000 | 2,761,400.000 | 385,000.000 | 13,302,400,000 | 580,600,000 | 694,300.000 | 491,800,000 | 814,600,000 | 2,581,300,000 | 325,000,000 | 139,300,000 | 472,900,000 | 256,800,000 1,646,800,000 | 2,840,800,000 | 7,384,900,000 | CURRENT | FINALBUDGETCEILINGSFORFY2026/27 (Approved by National Assembly) | | 4,222,600,000 | 10,348,700.000 | 10,348,700,000 2,612,000,000 | 47,527,000.000 | 13,712,000.000 | 1,133,000,000 | 64,984,000,000 | | 2.167,900.000 | | 33,500.000 | 2,201,400,000 | 65,000,000 | | | 24,400,000 54,700.000 | 144,100,000 | 18,108,900,000 | CAPITAL | FINALBUDGETCEILINGSFORFY2026/27 (Approved by National Assembly) | | 7,391,600,000 | 15,495,700,000 | 15,495,700,000 2,684,000,000 | 57,611,000,000 | 16,473,400,000 | 1,518,000,000 | 78,286,400,000 | 580,600,000 | 2,862,200,000 | 491,800,000 | 848,100,000 | 4,782,700,000 | 390,000,000 | 139,300,000 | 472,900,000 | 281,200,000 1,701,500,000 | 2,984,900,000 | 25,493,800,000 | TOTAL | FINALBUDGETCEILINGSFORFY2026/27 (Approved by National Assembly) |

| | TOTAL (ApprovedbyNationalAssembly) | 6,297,200,000 | 224,400,000 | | 870,000,000 | 59,994,900,000 | 19,010,400,000 | 34,640,900,000 143,600,000 | 6,200,000,000 | 7,468,900,000 | 7,468,900,000 | | 4,211,000,000 2,293,900,000 | 339,300,000 | | 1,286,700,000 | 291,100,000 9,191,600,000 | 609,900,000 | 6,403,700,000 | 2,178,000,000 | |------------------------------------------|--------------------------------------|-----------------------|---------------------------------------------------------|----------------------------------------------------|-------------------------------|------------------|--------------------------------------|----------------------------------------------|-----------------------------------------|--------------------------------|--------------------------------------------|-------------------------|----------------------------------------------|---------------------------------------------------|---------------------------------------------------|-----------------|-----------------------------|---------------|------------------------------------------|--------------------------------------------------| | | CAPITAL | 3,416,600,000 | | 806,000,000 | 35,397,600,000 | 4,087,000,000 | 30,860,600,000 | | 450,000,000 | 1,530,800,000 | 1,530,800,000 | 433,800,000 | 333,800,000 | 100,000,000 | | | 4,877,600,000 | | 4,227,600,000 | 650,000,000 | | | TOTAL (ApprovedbyNationalAssembly) | 2,880,600,000 CURRENT | 224,400,000 | 64,000,000 | 24,597,300,000 | 14,923,400,000 | 3,780,300,000 | 143,600,000 | 5,750,000,000 | 5,938,100,000 | 5,938,100,000 | 3,777,200,000 | 1,960,100,000 | 239,300,000 | 1,286,700,000 | 291,100,000 | 4,314,000,000 | 000006609 | 2,176,100,000 | 1,528,000,000 | | FIRSTSCHEDULE:BUDGETCEILINGSFORFY2026/27 | TOTAL CAPITAL CURRENT | 6,297,200,000 | 224,400,000 | 870,000,000 | 59,994,900,000 | 19,010,400,000 | 34,640,900,000 | 143,600,000 | 6,200,000,000 | 7,468,900,000 | 7,468,900,000 | 4,211,000,000 | 2,293,900,000 | 339,300,000 | 1,286,700,000 | 291,100,000 | 9,191,600,000 | 609,900,000 | 6,403,700,000 | 2,178,000,000 | | FIRSTSCHEDULE:BUDGETCEILINGSFORFY2026/27 | TOTAL CAPITAL CURRENT | 3,416,600,000 | | 806,000,000 | 35,397,600,000 | 4,087,000,000 | 30,860,600,000 | | 450,000,000 | 1,530,800,0 | 1,530,800,000 | 433,800,000 | 333,800,000 | 100,000,000 | | | 4,877,600,000 | | 4,227,600,000 | 650,000,000 | | FIRSTSCHEDULE:BUDGETCEILINGSFORFY2026/27 | TOTAL CAPITAL CURRENT | 2,880,600,000 | 224,400,000 | 64,000,000 | 24,597,300,000 | 14,923,400,000 | 3,780,300,000 | 143,600,000 | 5,750,000,000 | 5,938,100,000 | 5,938,100,000 | 3,777,200,000 | 1,960,100,000 | 239,300,000 | 1,286,700,000 | 291,100,000 | 4,314,000,000 | 609,900,000 | 2,176,100,000 | 1,528,000,000 | | FIRSTSCHEDULE:BUDGETCEILINGSFORFY2026/27 | VOTE&PROGRAMME | | 0117000GeneralAdministration,PlanningandSupportServices | 01180o0DevelopmentandCoordinationof theBlueEconomy | StateDepartmentforAgriculture | | 0108000CropDevelopment andManagement | 0109000Agribusiness andInformationManagement | 0120000AgriculturalResearch&Development | StateDepartmentforCooperatives | 0304000CooperativeDevelopmentandManagement | StateDepartmentforTrade | 0309000DomesticTradeandEnterpriseDevelopment | 0310000FairTradePracticesAndComplianceofStandards | 03110o0InternationalTradeDevelopment andPromotion | | StateDepartmentforIndustry | | 0320000IndustrialPromotionandDevelopment | 0321000StandardsandQualityInfrastucture&Research | | FIRSTSCHEDULE:BUDGETCEILINGSFORFY2026/27 | VOTE CODE | 1166 | 1166 | 1166 | 1169 | 1169 | 1169 | 1169 | | | 1173 | 1173 | 1174 | 1174 | 1174 | 1174 | 1175 | 1175 | 1175 | 1175 |

| 1102 | | 1186 | | | 1185 | | 1184 | 1184 | 1184 | | | | 1177 | 1177 | 1176 | 1176 | 1176 | 1176 | CODE VOTE | |--------------------------------------------------------|---------------------------|--------------------------------------------------------------------------------|---------------------------------------------------|----------------------------------------------------------|--------------------------------|------------------------------------------------------------|---------------|----------------------------------------------------------------------------------------------------|---------------------------------------------------------|-----------------------------------------------|------------------------------------------|---------------------------------------|--------------------------------------------------------|--------------------------------------------------|--------------------------------------------|---------------------------------------|------------------------------------------------------------------------------|-----------------------------------------|------------------------------------------| | 1007000GeneralAdministrationPlanningandSupportServices | StateDepartment forMining | Programme:Child Protection andSafeguarding StateDepartmentfor ChildrenServices | Programme:SocialDevelopmentandDisabilityInclusion | 0914000GeneralAdministration.Planning andSupportServices | 0909000NationalSocialSafetyNet | StateDepartmentforSocialProtectionandSenior CitizenAffairs | Management | 0907000ManpowerDevelopmentIndustrialSkills&Productivity 0906000Labour.EinploymentandSafetyServices | 091000oGeneralAdministrationPlanning andSupportServices | StateDepartmientforLabourandSkillsDevelopment | 0322000InvestmentDevelopmentandPromotion | StateDepartmentforInvestmentPromotion | 0319000GeneralAdministrationPlanningandSupportServices | 0318000DigitizationandFinancialInclusionforMSMEs | 0317000ProductandMarketDevelopmentforMSMEs | 0316000PromotionandDevelopmentofMSMEs | Developnent StateDepartmentforMicro,SmallandMediumEnterprises VOTE&PROGRAMME | | FIRSTSCHEDULE:BUDGETCEILINGSFORFY2026/27 | | 459.000,000 | 1,539,000,000 | 12,170,900,000 12,170,900,000 | 1,589,800.000 | 390,900.000 | 27,179,500.000 | 29,160,00,000 | 2,663,600.000 | 1,269,200.000 | 534.200.000 | 4,467,000,000 | 1,562,700,000 | 1,562,700,000 | 306.300.000 | 340.000.000 | 512.700,000 | 881.200.000 2,040,200,000 | | CURRENT | FIRSTSCHEDULE:BUDGETCEILINGSFORFY2026/27 | | | 478,000,000 | 140,000,000 140,000,000 | 168,000,000 | | 540,300,000 | 708,300,000 | 819,000,000 | 246,300,000 | | 1,065,300,000 | 3,200,000,000 | 3,200,000,000 | | 400,000,000 | 550,000,000 | 3,893,900.000 4,843,900,000 | CAPITAL | BUDGET CEILINGS FORFY2026/27(Submitted) | FIRSTSCHEDULE:BUDGETCEILINGSFORFY2026/27 | | 459,000,000 | 2,017,000,000 | 12,310,900,000 12,310,900,000 | 1,757,800,000 | 390,900,000 | 27,719,800,000 | 29,868,500,000 | 3,482,600,000 | 1,515,500,000 | 534,200,000 | 5,532,300,000 | 4,762,700,000 | 4,762,700,000 | 306,300,000 | 740,000,000 | 1,062,700,000 | 4,775,100,000 6,884,100,000 | TOTAL | | FIRSTSCHEDULE:BUDGETCEILINGSFORFY2026/27 | | 459,000,000 | 1,539,000,000 | 12,170,900,000 12,170,900,000 | 1,589,800,000 | 390.900,000 | 27,179,500,000 | 29,160,200,000 | 2,663,600,000 | 1,269,200,000 | 534,200.000 | 4,467,000,000 | 1,562,700,000 | 1,562,700,000 | 306,300,000 | 340.000.000 | 512,700,000 | 881,200,000 2,040,200,000 | CURRENT | | FIRSTSCHEDULE:BUDGETCEILINGSFORFY2026/27 | | | 478,000,000 | 140,000,000 140,000,000 | 168,000,000 | | 540,300,000 | 708,300,000 | 819,000.000 | 246,300.000 | | 1,065,300,000 | 3,200,000,000 | 3,200,000,000 | | 400,000.000 | 550,000.000 | 3.893,900.000 4,843,900,000 | CAPITAL | FINALBUDGETCEILINGSFORFY2026/27 | FIRSTSCHEDULE:BUDGETCEILINGSFORFY2026/27 | | 459,000,000 | 2,017,000,000 | 12,310,900,000 | 12,310,900,000 1,757,800,000 | 390,900,000 | 27,719,800,000 | 29,868,500,000 | 3,482,600,000 | 1,515,500,000 | 534,200,000 | 5,532,300,000 | 4,762,700,000 | 4,762,700,000 | 306,300,000 | 740,000,000 | 1,062,700,000 | 4,775,100,000 6,884,100,000 | TOTAL | | FIRSTSCHEDULE:BUDGETCEILINGSFORFY2026/27 |

| FINALBUDGET CEILINGSFORFY2026/27 BUDGET CEILINGSFORFY2026/27(Submitted) | (Approved byNationalAssembly) | 859,000,000 TOTAL | | 699,000,000 | 30,226,000,000 | 30,226,000,000 | 17,565,400,000 1,449,900,000 | 15,636,100,000 | 479,400,000 | 15,108,000,000 | 15,108,000,000 | 6,251,700,000 | 4,940,000,000 | 1,079,800,000 | 231,900,000 | 25,249,700,000 | 1,700,000,000 | 12,921,200,000 394,900,000 | 10,233,600,000 | |---------------------------------------------------------------------------|---------------------------------|-----------------------------------|----------------------------------------------------|-----------------------------|----------------------------------------------|---------------------------|-------------------------------------|-----------------------------------------------------|---------------|----------------------------|---------------------------------------------------------------------------------------|-----------------------------|--------------------------|----------------------------------------------------------|---------------------------------|--------------------------------------------------------------------------------------|-----------------|--------------------------------------------------------|-----------------------------| | FINALBUDGET CEILINGSFORFY2026/27 BUDGET CEILINGSFORFY2026/27(Submitted) | CAPITAL | 203,000,000 | 275,000,000 | 9,835,000,000 | 9,835,000,000 | 6,018,000,000 | 200,000,000 | 5,738,000,000 | 80,000,000 | 1,858,000,000 | 1,858,000,000 | 4,124,700,000 | 4,000,000,000 | 124,700,000 | 1,523,300,000 | 330,000,000 | 1,062,300,000 | | 131,000,000 | | FINALBUDGET CEILINGSFORFY2026/27 BUDGET CEILINGSFORFY2026/27(Submitted) | CURRENT | 656,000,000 | 424,000,000 | 20,391,000,000 | 20,391,000,000 | 11,547,400,000 | 1,249,900,000 | 9,898,100,000 | 399,400,000 | 13,250,000,000 | 13,250,000,000 | 2,127,000,000 | 940,000,000 955,100,000 | 231,900,000 | 23,726,400,000 | 1,370,000,000 | 11,858,900,000 | 394,900,000 | 10,102,600,000 | | FIRSTSCHEDULE:BUDGETCEILINGSFORFY2026/27 | TOTAL CAPITAL CURRENT | 859,000,000 | 699,000,000 | 30,226,000,000 | 30,226,000,000 | 17,565,400,000 | 1,449,900,000 | 15,636,100,000 | 479,400,000 | 15,108,000,00 | 15,108,000,000 6,251,700,000 | 4,940,000,000 | 1,079,800,000 | 231,900,000 | 25,249,700,000 | 1,700,000,000 | 12,921,200,000 | 394,900,000 | 10,233,600,000 | | FIRSTSCHEDULE:BUDGETCEILINGSFORFY2026/27 | TOTAL CAPITAL CURRENT | 203,000,000 | 275,000,000 | 9,835,000,000 | 9,835,000,000 | 6,018,000,000 | 200,000,000 | 5,738,000,000 | 80,000,000 | 1,858,000,000 | 1,858,000,000 4,124,700,000 | 4,000,000,000 | 124,700,000 | | 1,523,300,00 | 330,000,000 | 1,062,300,000 | | 131,000,000 | | FIRSTSCHEDULE:BUDGETCEILINGSFORFY2026/27 | TOTAL CAPITAL CURRENT | 656,000,000 | 424,000,000 | 20,391,000,000 | 20,391,000,000 | 11,547,400,000 | 1,249,900,000 | 9,898,100,000 | 399,400,000 | 13,250,000,000 | 13,250,000,000 | 2,127,000,000 | 940,000,000 955,100,000 | 231,900,000 | 23,726,400,000 | 1,370,000,000 | 11,858,900,000 | 394,900,000 | 10,102,600,000 | | FIRSTSCHEDULE:BUDGETCEILINGSFORFY2026/27 | VOTE&PROGRAMME | 1009000MineralResourcesManagement | 1021000GeologicalSurveyandGeoinformationManagement | StateDepartmentforPetroleum | 0215000ExplorationandDistributionofOilandGas | StateDepartmentforTourism | 0313000TourismPromotionandMarketing | 0314000TourismProductDevelopment andDiversification | | StateDepartmentforWildlife | StateDepartmentforGenderandAffirmativeAction 1019000WildlifeConservationandManagement | 0911000CommunityDevelopment | 0912000GenderEmpowerment | 0913000GeneralAdministration,PlanningandSupportServices | StateDepartmentforPublicService | Programme:PublicServiceHumanResourceManagementand 0710000PublicServiceTransformation | Development | 0709000GeneralAdministrationPlanningandSupportServices | 0747000NationalYouthService | | FIRSTSCHEDULE:BUDGETCEILINGSFORFY2026/27 | VOTE CODE | | | 1193 | 1193 | 1202 | 1202 | 1202 | 1203 | 1203 | 1212 | 1212 | 1212 | 1212 | 1213 | 1213 | 1213 | 1213 | 1213 |

| 1221 | | 1321 | | 1311 | | 1291 | | 1281 | | 1271 | | 1253 | | | 1252 | | 1221 | CODE VOTE | | |-------------------------------------------|----------------------------------------------|--------------------------------------------------|-----------------------------------------------------------|--------------------------------------------|----------------------------------|-----------------------------------------|-------------------------------------|------------------------------|-----------------------------------|---------------------------------------|-----------------------------------------------------------|--------------------------------------------------------------------|--------------------------------------------------------|--------------------------------------------------------------------------------|-------------------|---------------------------------------------------|-----------------------------------------|--------------------------------------------------|-----------------------------------------------------------------| | 1002000EnvironmentManagementandProtection | StateDepartmentforEnvironment&Climate Change | 0615000WitnessProtection WitnessProtectionAgency | 0614000RegistrationRegulationandFundingofPoliticalParties | Office of theRegistrar ofPolitical Parties | 0612000PublicProsecutionServices | OfficeoftheDirectorofPublicProsecutions | 0804000NationalSecurityIntelligence | National IntelligenceService | 0611000 Ethics andAnti-Corruption | Ethics and Anti-Corruption Commission | Programme:GovernanceHumanRights and ConstitutionalAffairs | Affairs StateDepartmentfor Justice Human Rights and Constitutional | 0609000GeneralAdministrationPlanningandSupportServices | 0607000Governance,LegalTraining andConstitutionalAffairs 0606000Legal Services | TheStateLawOffice | 0305000EastAfricanAffairs andRegional Integration | StateDepartmentforEastAfrican Community | VOTE&PROGRAMME | FIRSTSCHEDULE:BUDGETCEILINGSFORFY2026/27 | | 2.127,000,000 | 4,103,000,000 | 1,016,100.000 1,016,100,000 | 2,323,000,000 | 2,323,000,000 | 5,283,300.000 | 5,283,300,000 | 58,617,000,000 | 58,617,000,000 | 4,520,000,000 | 4,520,000,000 | 1,277,800,000 | 1,277,800,000 | 769,600.000 | 4.861,400,000 | 5,631,000,000 | 841.400.000 | 841,400,000 | CURRENT | FIRSTSCHEDULE:BUDGETCEILINGSFORFY2026/27 | | 2,241,000,000 | 2,605,000,000 | | | | 491,000,000 | 491,000,000 | | | 123,000,000 | 123,000,000 | | | 280,000,000 | 20,000.000 | 300,000,000 | | | BUDGET CEILINGS FORFY 2026/27(Submitted) CAPITAL | FIRSTSCHEDULE:BUDGETCEILINGSFORFY2026/27 | | 4,368,000,000 | 6,708,000,000 | 1,016,100,000 1,016,100,000 | 2,323,000,000 | 2,323,000,000 | 5,774,300,000 | 5,774,300,000 | 58,617,000,000 | 58,617,000,000 | 4,643,000,000 | 4,643,000,000 | 1,277,800,000 | 1,277,800,000 | 1,049,600,000 | 4,881,400,000 | 5,931,000,000 | 841,400,000 | TOTAL 841,400,000 | | FIRSTSCHEDULE:BUDGETCEILINGSFORFY2026/27 | | 2,127,000,000 | 4,103,000,000 | 1,016,100,000 1,016,100,000 | 2,323,000,000 | 2,323,000,000 | 5,283,300,000 | 5,283,300,000 | 58,617,000,000 | 58,617,000,000 | 4,520,000,000 | 4,520,000,000 | 1,277,800,000 | 1,277,800,000 | 769,600,000 | 4.861,400,000 | 5,631,000,000 | 841,400,000 | 841,400,000 CURRENT | | FINALBUDGETCEILINGSFORFY 2026/27 (Approved byNational Assembly) | | 2,241,000.000 | 2,605,000,000 | | | | 491,000,000 | 491,000,000 | | | 123,000,000 | 123,000,000 | | | 280,000,000 | 20,000.000 | 300,000,000 | | CAPITAL | | FINALBUDGETCEILINGSFORFY 2026/27 (Approved byNational Assembly) | | 4,368,000,000 | 6,708,000,000 | 1,016,100,000 | 1,016,100,000 2,323,000,000 | 2,323,000,000 | 5,774,300,000 | 5,774,300,000 | 58,617,000,000 | 58,617,000,000 | 4,643,000,000 | 4,643,000,000 | 1,277,800,000 | 1,277,800,000 | 1,049,600,000 | 4,881,400,000 | 5,931,000,000 | 841,400,000 | 841,400,000 | TOTAL | FINALBUDGETCEILINGSFORFY 2026/27 (Approved byNational Assembly) |

| FINALBUDGETCEILINGSFORFY2026/27 | TOTAL CAPITAL CURRENT | | 490,000,000 | 1,850,000,000 | 17,558,000,000 | 17,359,000,000 | 27,000,000 | 172,000,000 | 614,600,000 | 614,600,000 | 4,174,900,000 | 4,174,900,000 | 24,965,000,000 | 24,965,000,000 | 510,600,000 | 510,600,000 | 3,690,600,000 | 1,042,900,000 | 2,409,200,000 | 142,100,000 66,800,000 | 29,600,000 | |------------------------------------------|-------------------------|-------------|-------------------------------|----------------------------|----------------------------------------------------|-----------------------------------------------------|--------------------------------------------------------|---------------|-----------------------------------------|---------------------------------------------------------------------|-----------------------------|----------------------------------------------|----------------------------------------|-----------------------------------|-------------------------------------------------------|--------------------------|---------------------------------------------------------|-----------------|------------------------------------|--------------------------|--------------| | (Approved by National Assembly) | TOTAL CAPITAL CURRENT | 30,000,000 | 334,000,000 | | 8,526,000,000 | 8,526,000,000 | | | | | 840,500,000 | 840,500,000 | 61,700,000 | 61,700,000 | | 50,000,000 | 50,000,000 | | | | | | FINALBUDGETCEILINGSFORFY2026/27 | TOTAL CAPITAL CURRENT | 460,000,000 | 1,516,000,000 | 9,032,000,000 | 8,833,000,000 | 27,000,000 | | 172,000,000 | 614,600,000 | 614,600,000 | 3,334,400,000 | 3,334,400,000 | 24,903,300,000 24,903,300,000 | 510,600,000 | 510,600,000 | 3,640,600,000 | 992,900,000 | 2,409,200,000 | 142,100,000 | 66,800,000 | 29,600,000 | | FIRSTSCHEDULE:BUDGETCEILINGSFORFY2026/27 | TOTAL CAPITAL CURRENT | 490,000,000 | 1,850,000,000 | 17,558,000,0 | 17,359,000,000 | 27,000,000 | 172,000,000 | | 614,600,000 | 614,600,000 | 3,174,900,000 3,174,900,000 | 24,965,000,000 | 24,965,000,000 | 510,600,000 | 510,600,000 | 3,690,600,000 | 1,042,900,000 | 2,409,200,000 | 142,100,000 | 66,800,000 | 29,600,000 | | FIRSTSCHEDULE:BUDGETCEILINGSFORFY2026/27 | TOTAL CAPITAL CURRENT | 30,000,000 | 334,000,000 | 8,526,000,000 | 8,526,000,000 | | | | | 840,500,000 | 840,500,000 | 61,700,000 | 61,700,000 | | | 50,000,000 | 50,000,000 | | | | | | FIRSTSCHEDULE:BUDGETCEILINGSFORFY2026/27 | TOTAL CAPITAL CURRENT | 460,000,000 | 1,516,000,000 | 9,032,000,000 | 8,833,000,000 | 27,000,000 | | 172,000,000 | 614,600,000 | 614,600,000 | 2,334,400,000 | 2,334,400,000 | 24,903,300,000 24,903,300,000 | 510,600,000 | 510,600,000 | 3,640,600,000 | 992,900,000 | 2,409,200,000 | 142,100,000 | 66,800,000 | 29,600,000 | | FIRSTSCHEDULE:BUDGETCEILINGSFORFY2026/27 | VOTE&PROGRAMME | | 1012000MeteorologicalServices | StateDepartmentforForestry | 1018000ForestsDevelopmentManagementandConservation | 1024000AgroforestryandCommercialForestryDevelopment | 1025000GeneralAdministrationPlanningandSupportServices | | Kenya National Commission onHumanRights | 0616000ProtectionandPromotionofHumanRights National Land Commission | | Independent ElectoralandBoundariesCommission | 0617000Managementof ElectoralProcesses | The CommissiononRevenueAllocation | 0737000Inter-GovernmentalTransfersandFinancialMatters | PublicService Commission | 0725000GeneralAdministration,PlanningandSupportServices | | 0727000GovernanceandNationalValues | | | | VOTE CODE | | | | | 1332 | 1332 | 1332 | 2011 | 2011 | 2021 | 2021 | 2021 | 2031 | 2031 | 2061 | 2061 | 2071 | 2071 | 2071 | 2071 | 2071 |

| 1261 | | 2151 | | 2141 | 2131 | 2131 | 2121 | 2121 | 2111 | 2111 | 2101 | 2101 | | | 2091 | 2091 | 2081 | 2081 | CODE VOTE | |----------------|---------------------|-----------------------------------|----------------------------------------|------------------------------------------------------------------------------------------------------|---------------------------------------------|-----------------------------------|----------------------------------------------|---------------------------------|----------------------|-----------------|------------------------------------------------------|----------------------------------|------------------------------------------------------------|--------------------------------|-------------------------------------------------------------|-------------------------------------------|-------------------------------------|----------------|------------------------------------------------------------------| | TheJudiciary | Sub-Total:Executive | 0622000PolicingOversight Services | IndependentPolicing OversightAuthority | Discrimination 0621000PromotionofGenderEquality andFreedomfrom National Gender andEqualityCommission | 0731000 Promotion of Administrative Justice | CommissiononAdministrativeJustice | 0730000ControlandManagement ofPublicfinances | Officeof the ControllerofBudget | 0729000AuditServices | Auditor General | 0620000National PoliceServiceHumanResourceManagement | National PoliceServiceCommission | 0511000 General Administration.Planning andSupportServices | 0510000Governance andStandards | 0509000TeacherResourceManagement TeachersService Commission | 0728000Salaries andRemunerationManagement | Salaries andRemuneration Commission | VOTE&PROGRAMME | | | 26,384,500,000 | 1,946,572,700,000 | 1,469,400,000 | 1,469,400,000 722.500.000 | 722,500,000 | 730,100,000 | 730,100,000 | 913.700.000 | 913,700,000 | 8.476,300.000 | 8,476,300,000 | 1.569.200.000 | 1,569,200,000 | 8,935,300.000 | 1.583,800.000 411,695.200,000 | 422,214,300,000 | 790,900.000 | 790,900,000 | CURRENT | FIRSTSCHEDULE:BUDGETCEILINGSFORFY2026/27 | | 2,629,900,000 | 842,130,000,000 | | | | | | | | 300,000,000 | 300,000,000 | | | 61,000,000 | 681,000,000 | 742,000,000 | | | CAPITAL | BUDGETCEILINGSFORFY2026/27(Submitted) | | 29,014,400,000 | 2,788,702,700,000 | 1,469,400,000 | 1,469,400,000 722,500,000 | 722,500,000 | 730,100,000 | 730,100,000 | 913,700,000 | 913,700,000 | 8,776,300,000 | 8,776,300,000 | 1,569,200,000 | 1,569,200,000 | 8,996,300,000 | 412,376,200,000 1,583,800,000 | 422,956,300,000 | 790,900,000 | 790,900,000 | | FIRSTSCHEDULE:BUDGETCEILINGSFORFY2026/27 | | 26,884,500,000 | 1,952,072,700,000 | 1,469,400,000 | 1,469,400,000 722,500,000 | 722,500,000 | 730,100,000 | 730,100,000 | 913,700,000 | 913,700,000 | 8,726,300,000 | 8,726,300,000 | 1,569,200,000 | 1,569,200,000 8,935,300,000 | 1,583,800,000 | 411,695,200,000 | 422,214,300,000 | 1,040,900,000 | 1,040,900,000 | CURRENT | FINALBUDGET CEILINGSFORFY2026/27 (Approved by National Assembly) | | 2,629,900,000 | 845,130,000,000 | | | | | | | | 300,000,000 | 300,000,000 | | | 61,000,000 | 681,000.000 | 742,000,000 | | | CAPITAL | FINALBUDGET CEILINGSFORFY2026/27 (Approved by National Assembly) | | 29,514,400,000 | 2,797,02,700,000 | 1,469,400,000 | 1,469,400,000 722,500,000 | 722,500,000 | 730,100,000 | 730,100,000 | 913,700,000 | 913,700,000 | 9,026,300,000 | 9,026,300,000 | 1,569,200,000 | 1,569,200,00 | 8,996,300,000 1,583,800,000 | 412,376,200,000 | 422,956,300,000 | 1,040,900,000 | 1,040,900,000 | TOTAL | FINALBUDGET CEILINGSFORFY2026/27 (Approved by National Assembly) |

| FIRSTSCHEDULE:BUDGETCEILINGSFORFY2026/27 | FINALBUDGETCEILINGSFORFY2026/27 (ApprovedbyNationalAssembly) | TOTAL | 29,514,400,000 | 927,400,000 | 927,400,000 | 30,441,800,000 | 1,999,865,359 | 1,743,865,359 | 256,000,000 | 30,843,556,038 | 30,843,556,038 | 9,357,410,806 | 9,133,410,806 | 224,000,000 | 8,581,167,797 | 3,360,000,000 | 2,276,000,000 | 2,945,167,797 50,782,000,000 | 2,878,426,500,000 | |--------------------------------------------|----------------------------------------------------------------|------------------------------|----------------------------|---------------------------------------------------------|---------------------|--------------------------------|-----------------|-----------------------------------------------|----------------------------|--------------------------------------------------------|----------------------------|---------------------------------------------------------|--------------------------------------------------------|---------------|--------------------------------------|-----------------|-----------------|--------------------------------|---------------------| | FIRSTSCHEDULE:BUDGETCEILINGSFORFY2026/27 | FINALBUDGETCEILINGSFORFY2026/27 (ApprovedbyNationalAssembly) | CAPITAL | 2,629,900,000 | | 2,629,900,000 | | | | | | 1,915,000,000 | 1,915,000,000 | | | | | | 1,915,000,000 | 849,674,900,000 | | FIRSTSCHEDULE:BUDGETCEILINGSFORFY2026/27 | FINALBUDGETCEILINGSFORFY2026/27 (ApprovedbyNationalAssembly) | 26,884,500,000 CURRENT | 927,400,000 | 927,400,000 | 27,811,900,000 | 1,999,865,359 | ,743,865,359 | | 256,000,000 30,843,556,038 | 30,843,556,038 | 7,442,410,806 | 7,218,410,806 | 224,000,000 | 8,581,167,797 | 3,360,000,000 | 2,276,000,000 | 2,945,167,797 | 48,867,000,000 | 2,028,751,600,000 | | | BUDGETCEILINGSFORFY2026/27(Submitted) | 29,014,400,000 TOTAL | 927,400,000 | 927,400,000 | 29,941,800,000 | 2,909,865,359 | 2,653,865,359 | 256,000,000 | 28,883,556,038 | 28,883,556,038 | 8,637,410,806 | 8,413,410,806 | 224,000,000 | 8,349,167,797 | 3,310,000,000 | 2,131,000,000 | 2,908,167,797 | 48,780,000,000 | 2,867,424,500,000 | | | BUDGETCEILINGSFORFY2026/27(Submitted) | 2,629,900,000 CAPITAL | | | 2,629,900,000 | | | | | | 1,565,000,000 | 1,565,000,000 | | | | | | 1,565,000,000 | 846,324,900,000 | | | BUDGETCEILINGSFORFY2026/27(Submitted) | 26,384,500,000 CURRENT | 927,400,000 | 927,400,000 | 27,311,900,000 | 2,909,865,359 | 2,653,865,359 | 256,000,000 | 28,883,556,038 | 28,883,556,038 | 7,072,410,806 | 6,848,410,806 | 224,000,000 | 8,349,167,797 | 3,310,000,000 | 2,131,000,000 | 2,908,167,797 | 47,215,000,000 | 2,021,099,600,000 | | | VOTE&PROGRAMME | 0610000DispensationofJustice | Commission JudicialService | 0619000GeneralAdministration,PlanningandSupportServices | Sub-Total:Judiciary | ParliamentaryServiceCommission | | 0766000HumanResourceManagement andDevelopment | NationalAssembly | 0721000NationalLegislation,RepresentationandOversight | ParliamentaryJointServices | 0723000GeneralAdministration,PlanningandSupportServices | 0746000LegislativeTrainingResearch&KnowledgeManagement | Senate | 0767000SenateLegislationandOversight | Relations | | Sub-Total:Parliament | GrandTotal | | | VOTE CODE | 1071 | 2051 | 2051 | | | 2041 | | 2042 | | | 2043 | | 2044 | 2044 | 2044 | | | |

| | | Notes | | | | | | | | | IncreaseKsh.1billion(Recurrent) for DCl criminal service IncreaseKsh.1billion(Recurrent)for Administration services Increase Ksh.1billion(Recurrent)forOffice of theIG Increase Ksh.1billion (Recurrent) for Kenya police investigation police services | |---------------------------------------|---------------------------------|---------------------------------|-------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------|-------------------------------------------|---------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------|-------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------| | Development SECOND SCHEDULE Recurrent | Gross Change | 4,000,000,000 | | | | | | | | | 4,000,000,000 4,000,000,000 | | Development SECOND SCHEDULE Recurrent | Increase | | | | | | | | | | | | Development SECOND SCHEDULE Recurrent | Reduction | | | | | | | | | | | | Development SECOND SCHEDULE Recurrent | Increase | 4,000,000,000 | | | | | | | | | 4,000,000,000 4,000,000,000 | | Development SECOND SCHEDULE Recurrent | Reduction | | | | | | | | | | | | VOTE/PROGRAMMECODES&TITLE | | | 0701000GeneralAdministrationPlanningand 0603000GovernmentPrintingServices Office of the President SupportServices | 0770000LeadershipandCoordinationofGovernment 0703000GovernmentAdvisoryServices | Office of the Prime Cabinet Secretary 0734000DeputyPresidentServices Office of the Deputy President Services | StateDepartment for Parliamentary Affairs | 0761000GeneraAdministrationPlanningand 0760000PolicyCoordinationandStrategy SupportServices | StateDepartment for Cabinet Affairs 0758000 Cabinet AffairsServices 0704000StateHouseAffairs State House Affairs | State Department for National Government 0755000GovemmentCoordinationand Coordination | StateDepartment formmigration and Citizen 0605000Migration&CitizenServices Supervision Services | National Police Service 0601000PolicingServices | | 3/4/202616:18 | Vote Code Departmental Committe | ADMINISTRATION&INTERNAL AFFAIRS | 1011 1011 | 1011 | 1012 | 1014 1014 | 1014 1014 1016 | 1016 1017 1017 1018 | 1018 | 1024 1024 | 1025 1025 |

| 1109 1109 | 1104 | 1104 1104 | 1104 1104 1104 | 1169 | 1169 1169 | 1169 1169 | 1162 1162 | | 2 2151 | 2151 | 2101 2101 | 1026 | 1026 | 1026 | | | |----------------------------------------------------------------------------------------------|-----------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------|-----------------------------------------------------------------------------------------------------------------|----------------------------------------|----------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------|----------------------------------------------------|-----------------------------|----------------------------------|----------------------------------------|-----------------------------------------------------------------------------------------|-------------------------------------------------------|--------------------------------------------|------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------|-----------------| | | | | | | | | | AGRICULTUREANDLIVESTOCK | | | | | | | VoteCode Departmental Committee | 3/4/202616:18 | | Support Services 1001000GeneralAdministration,Planningand StateDepartmentforWater&Sanitation | Resilience IrrigationDevelopment Programme:LandReclamationand Climate | Programme:IrrigationDevelopment&Rehabilitation SupportServices 1023000GeneralAdministration,Planning and | 1022000WaterHarvestingandStorageforIrigation 1014000IrrigationandLandReclamation StateDepartment for Irrigation | 012000AgriculturalResearch&Development | 0109000AgribusinessandInformationManagement 0108000CropDevelopment andManagement | SupportServices 0107000General AdministrationPlanning and StateDepartment forCropDevelopment | Development 0112000LivestockResourcesManagementand | StateDepartmentforLivestock | 0622000PolicingOversightServices | IndependentPolicing OversightAuthority | Management 0620000NationalPoliceServiceHumanResource National Police Service Commission | Services 0632000NationalGovernmentFieldAdministrative | 0630000PolicyCoordinationServices Services | Administration StateDepartmentforInternalSecurity&National | VOTE/PROGRAMMECODES&TITLE | | | | | | | | | | | | | | | | | Reduction | | | | | | | | | | | | | | | | | | Increase | Recurrent | | | | | | | | | | | | | | | | | Reduction | BUDGET&APPROPRIATIONSCOMMITTEEFINANCIALRECOMMENDATIONS BUDGETPOLICYSTATEMENT2026/27EXPENDITURECEILINGS Development | SECOND SCHEDULE | | | | | | | | | | | | | | | | Increase | | | | | | | | | | | | | | | | | | Gross Change | | | | | | | | | | | | | | | | | | Notes | | |

| | | Notes | | | | | | | | | | | | | | | | | | | |----------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------|---------------------------------|---------------------------------------------------|------------------------------------|------|------|--------------------------------------------------------------------------------------------------------|------------------------------------------------|---------------------------------------------------------|-----------------------------------------------------------------|---------------------------------------|---------------------------------------------|--------------------|----------------------------------------------------------|--------------------------------------------|------------------|---------------------|----------------|-------------------------------------------------------------------|-------------------------------------------------------------------| | BUDGET&APPROPRIATIONSCOMMITTEEFINANCIALRECOMMENDATIONS BUDGETPOLICYSTATEMENT2026/27EXPENDITURECEILINGS Development SECOND SCHEDULE Recurrent | Gross Change | | | | | | | | | | | | | | | | | | | | | BUDGET&APPROPRIATIONSCOMMITTEEFINANCIALRECOMMENDATIONS BUDGETPOLICYSTATEMENT2026/27EXPENDITURECEILINGS Development SECOND SCHEDULE Recurrent | Increase | | | | | | | | | | | | | | | | | | | | | BUDGET&APPROPRIATIONSCOMMITTEEFINANCIALRECOMMENDATIONS BUDGETPOLICYSTATEMENT2026/27EXPENDITURECEILINGS Development SECOND SCHEDULE Recurrent | Reduction | | | | | | | | | | | | | | | | | | | | | BUDGET&APPROPRIATIONSCOMMITTEEFINANCIALRECOMMENDATIONS BUDGETPOLICYSTATEMENT2026/27EXPENDITURECEILINGS Development SECOND SCHEDULE Recurrent | Increase | | | | | | | | | | | | | | | | | | | | | BUDGET&APPROPRIATIONSCOMMITTEEFINANCIALRECOMMENDATIONS BUDGETPOLICYSTATEMENT2026/27EXPENDITURECEILINGS Development SECOND SCHEDULE Recurrent | Reduction | | | | | | | | | | | | | | | | | | | | | VOTE/PROGRAMMECODES&TITLE | | 1004000WaterResourcesManagement | 1017000WaterandSewerageInfrastructure Development | 1015000WaterStorageandFloodControl | | | 0118000DevelopmentandCoordinationoftheBlue 011700GeneralAdministrationlaningan SupportServices Economy | State Department for Information Communication | 0207000GeneralAdministrationPlanningand SupportServices | 0210000ICTInfrastructureDevelopment 0217000E-GovernmentServices | Programme4:ICTSecurity&DataProtection | State Department for Broadcasting& Services | Telecommunications | 0207000GeneralAdministrationPlanning and SupportServices | 0208000InformationandCommunicationServices | | Ministry of Defence | 0801000Defence | 0803000GenerAministrationanningad 0802000CivilAid SupportServices | StateDepartment forForeignAffairs 0806000DefenceIndustrialization | | 3/4/202616:18 | Vote Code Departmental Committee | | | | | | | COMMUNICATION,INFORMATION &INNOVATION 1122 | | | | | | | DEFENCE,INTELLIGANCEAND | FOREIGNRELATIONS | | | | | | | | 1109 | 1109 | 1109 | 1166 | 1166 | 1166 1166 | | 1122 | 1122 12 | 12 | 1123 | | 1123 | 1123 | 1123 5 | 1041 | 1041 | 1041 | 1041 1053 |

| 2091 2091 2091 | 1067 | 1067 | | 1066 1066 | 1066 1066 | 1065 | 1065 1065 | 1064 1064 | 1064 | 1064 9 | 1281 1281 | 1221 1054 1054 | 1053 1053 | 1053 | | | |----------------------------------|-----------------------------|---------------------------------------|---------------------------------------------------------|-------------------------------------|---------------------------|-----------------------------------|----------------------------------------------------------|-----------------------------------------------|--------------------------------------------------------------------|-----------------------------------------------------------------------------------------|-------------------------------------|------------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------|-----------------| | 0510000GovernanceandStandards | Innovation | Research | StateDeparmentforScience,Innovation and SupportServices | | 1066 | 0501000PrimaryEducation | 0504000UniversityEducation | SupportServices | 0507000 | EDUCATIONANDRESEARCH Training | National IntelligenceService | 1053 | | | VoteCode Departmental Committee | 3/4/202616:18 | | 0509000TeacherResourceManagement | Teachers Service Commission | 0506000Research,Science,Technologyand | 0508000GeneralAdministrationPanningand | 0503000QualityAssuranceandStandards | 0502000SecondaryEducation | StateDepartmentfor BasicEducation | SupportServices 0508000GeneralAdministration,Planningand | Research StateDepartmentfor Higher Education& | 0508000GeneraAdministrationPlanningand YouthTrainingandDevelopment | 0505000TechnicalVocationalEducationandTraining StateDepartmentforVocationalandTechnical | 0804000NationalSecurityIntelligence | StateDepartment for EastAfrican Community 0752000ManagementofDiasporaAffairs StateDepartment forDiaspora Affairs | Development andTechnical Cooperation 0742000ForeignPolicyResearch,Capacity 0741000EconomicandcommercialDiplomacy | 0715000ForeignRelationandDiplomacy SupportServices 0714000GeneralAdministrationPlanning and | VOTE/PROGRAMMECODES&TITLE | | | | | | | | | | | | | | | | | Reduction | Recurrent | | | | | | | | | | | | | | | | | Increase | | | | | | | | | | | | | | | | | | Reduction | BUDGET&APPROPRIATIONSCOMMITTEEFINANCIALRECOMMENDATIONS BUDGETPOLICYSTATEMENT2026/27EXPENDITURECEILINGS Development | SECOND SCHEDULE | | | | | | | | | | | | | | | | Increase | | | | | | | | | | | | | | | | | | Gross Change | | | | | | | | | | | | | | | | | | Notes | | |

| | | Notes | | | | | | | | | | | | | |----------------------------------------------------------------------------------------------|----------------------------------|-----------------------------------------------------|------------------------------------------------------------------------------------|-----------------------------------------------------------------------------------------------------|------------------------------|----------------------------------------------|--------------------------------------------------|--------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------|-----------------------------------------------|-----------------------------------------------------|---------------------------------------------------------|-----------------------------|--------------------------------------------------------------------------------| | BUDGET&APPROPRIATIONSCOMMITTEEFINANCIALRECOMMENDATIONS Development SECOND SCHEDULE Recurrent | Gross Change | | | | | | | | | | | | 3,000,000,000 | | | BUDGET&APPROPRIATIONSCOMMITTEEFINANCIALRECOMMENDATIONS Development SECOND SCHEDULE Recurrent | Increase | | | | | | | | | | | | 7,000,000,000 | 4,000,000,000 | | BUDGET&APPROPRIATIONSCOMMITTEEFINANCIALRECOMMENDATIONS Development SECOND SCHEDULE Recurrent | Reduction | | | | | | | | | | | | (4,000,000,000) | (4,000,000,000) | | BUDGET&APPROPRIATIONSCOMMITTEEFINANCIALRECOMMENDATIONS Development SECOND SCHEDULE Recurrent | | Reduction | | | | | | | | | | | | | | BUDGET&APPROPRIATIONSCOMMITTEEFINANCIALRECOMMENDATIONS Development SECOND SCHEDULE Recurrent | VOTE/PROGRAMMECODES&TITLE | 0511000Generaldministrationlaningnd SupportServices | 0211000GeneralAdministrationPlanningand StateDepartment for Energy SupportServices | 0213000PowerTransmissionandDistribution 0214000AltermativeEnergyTechnologies 0212000PowerGeneration | StateDepartment forPetroleum | State Department for Environment and Climate | 1002000EnvironmentManagementandProtection Change | 1007000GeneralAdministrationPlanningand 1012000MeteorologicalServices State Department for Mining Support Services | 1021000GeologicalSurveyandGeoinformation 1009000MineralResourcesManagement Management | 1332State Department forForestry Conservation | 1024000AgroforestryandCommercalForestry Development | 1025000GeneralAdministrationPlanningand SupportServices | | 0717000GeneralAdministrationPlanning and The National Treasury SupportServices | | 3/4/202616:18 | Vote Code Departmental Committee | | ENERGY | | ENVIRONMENTFORESTRAD | MINING | | | | | | | FINANCEANDNATIONAL PLANNING | | | | | 2091 | 1152 1152 | 1152 1152 1152 | 1193 1193 | 8 | 1331 | 13 1 1192 | 1192 1192 | 1332 | 1332 | | | |

| 1082 | 1082 | 1082 | 2121 2121 | 2061 2061 1073 | 1073 | 1073 | 1073 | 1073 | 1073 | 1072 | 1072 | 1072 1072 1072 1071 | 1071 | 1071 | | | |--------------------------------------------------------------------------|---------------------------------------------------------------------------------|--------|---------------------------------------------------------------------------------------------------------------------------|-----------------------------------------------------------------------|------------------------------------------------------------|----------------------------------------|-----------------------------------------------|--------------------------------------|------------------------------------------------------|--------------------------------------------------|-----------------------------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------|--------------|--------------------------------------------------------------------------------------------------------------------|----------------| | ChildAdolescent HealthRMNCAH 0410000Curative&ReproductiveMaternalNewBorn | 0402000NationalReferral&SpecializedServices StateDepartment forMedical Services | HEALTH | Matters | | | Management | Management | | Management State Department forInvestments andAssets | Planning SectoralandIntergovernmentalDevelopment | 1072 Macro-economicPolicyNational Planning and Support Services | | | | VoteCode Departmental Committee | 3/4/2026 16:18 | | | | | 0730000ControlandManagementofPublicfinances Officeof theControllerofBudget 0737000Inter-GovernmentalTransfersandFinancial | The Commission on Revenue Allocation 0718000PublicFinancialManagement | SupportServices Programme4:GeneralAdministrationPanningand | Programme3:Government AssetsManagement | Programme 2:PublicPensions&Remittance Benefit | Programme1:PublicInvestment&Porfolio | | | 0709000General AdministrationPlanning and | 0707000NationalStatistical InformationServices 07710000MonitoringandEvaluationServices StateDepartment for EconomicPlanning 0720000MarketCompetition | 0719000EconomicandFinancialPolicyFormulation 0718000PublicFinancial Management | | VOTE/PROGRAMMECODES&TITLE | | | | | | | | | | | | | | | | | Reduction | | | | | | | | | | | | | | | | | | Increase | Recurrent | | | | | | | | | | | | | | | | (4,000,000,000) | Reduction | BUDGET&APPROPRIATIONSCOMMITTEEFINANCIALRECOMMENDATIONS BUDGETPOLICYSTATEMENT2026/27EXPENDITURECEILINGS Development | SECONDSCHEDULE | | | | | | | | | | | | 3,000,000.000 | | 3,000,000,000 | 4,000,000,000 | Increase | | | | | | | | | | | | | | 3,000,000,000 | | | | Gross Change | | | | | | | | | | | | | | IncreaseKsh.3billion(Development) forNG-CDF | | 3,000,000,000 | participationinitiatives. Increase Ksh.4 billion (Development) for public programme. Reduce Ksh.4billion(Development)from the | Notes | | |

| Gross Change | Notes | | | | | | | | | | | | | | 500,000,000 | | | | | | | | | | | | | | | | | | | |----------------------------------|-----------|--------------------------------------------------------------------------------------------|---------------------------------------------|------------|-------------------------------------|-------------|---------------------------------------------------------------|----------------------------------------|-------------------------------------------------------------------|---------------------------------------------------------|-----------|----------------------|--------------------------------------------|---------------------------------------------------------|---------------|------|------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------| | | Increase | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Development | Reduction | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Recurrent | Increase | | | | | | | | | | | | | | 500,000,000 | | | | | | | | | | | | | | | | | | | | | Reduction | | | | 0412000GeneralAdministration | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | VOTE/PROGRAMMECODES&TITLE | | State Department for Public Health and 0412000GeneralAdministration Professional Standards | 0406000PreventiveandPromotiveHealthServices | Innovation | | Development | Programme:ceanRiversandakescosystm 0103000GovernmentBuildings | State for Public Works SupportServices | 0104000CoastlineInfrastructureandPedestrian Infrastructure Access | 0106000GeneralAdministrationPlanningand SupportServices | | ConstructionIndustry | State Department for Correctional Services | 0623000GeneralAdministrationPlanningand SupportServices | | | 0628000Probation&AfterCareServices 0627000PrisonServices 0606000LegalServices State Law Office | 0628000Probation&AfterCareServices 0627000PrisonServices 0606000LegalServices State Law Office | 0628000Probation&AfterCareServices 0627000PrisonServices 0606000LegalServices State Law Office | 0628000Probation&AfterCareServices 0627000PrisonServices 0606000LegalServices State Law Office | 0628000Probation&AfterCareServices 0627000PrisonServices 0606000LegalServices State Law Office | 0628000Probation&AfterCareServices 0627000PrisonServices 0606000LegalServices State Law Office | 0628000Probation&AfterCareServices 0627000PrisonServices 0606000LegalServices State Law Office | 0628000Probation&AfterCareServices 0627000PrisonServices 0606000LegalServices State Law Office | 0628000Probation&AfterCareServices 0627000PrisonServices 0606000LegalServices State Law Office | 0628000Probation&AfterCareServices 0627000PrisonServices 0606000LegalServices State Law Office | 0628000Probation&AfterCareServices 0627000PrisonServices 0606000LegalServices State Law Office | 0628000Probation&AfterCareServices 0627000PrisonServices 0606000LegalServices State Law Office | 0628000Probation&AfterCareServices 0627000PrisonServices 0606000LegalServices State Law Office | 0628000Probation&AfterCareServices 0627000PrisonServices 0606000LegalServices State Law Office | 0628000Probation&AfterCareServices 0627000PrisonServices 0606000LegalServices State Law Office | 0628000Probation&AfterCareServices 0627000PrisonServices 0606000LegalServices State Law Office | 0628000Probation&AfterCareServices 0627000PrisonServices 0606000LegalServices State Law Office | | Vote Code Departmental Committee | | | | | HOUSING,URBAN PLANNING& PUBLICWORKS | | | | | | COMMITTEE | | JUSTICEANDLEGALAFFAIRS | | | | | | | | | | | | | | | | | | | | | | | 1082 | 1082 1083 | | 1083 | 1083 1 | | 1095 | | 1095 | | | 12 | | 1023 | | 1023 | | 1023 1252 1252 | 1023 1252 1252 | 1023 1252 1252 | 1023 1252 1252 | 1023 1252 1252 | 1023 1252 1252 | 1023 1252 1252 | 1023 1252 1252 | 1023 1252 1252 | 1023 1252 1252 | 1023 1252 1252 | 1023 1252 1252 | 1023 1252 1252 | | | |

| 1184 | 1184 1184 | | 1184 13 2051 2051 | 1261 | 1261 2131 | 2131 2031 | 2031 | 2011 | 1321 1321 | 1311 1311 1291 | 1291 1271 | 1253 | 1253 1253 | 1252 | | | |------------------------------------------------------------------|-----------------------------------------------------------|-----------------------------------------------|-----------------------------------------------------------|-------------------------------|--------------------------------------------------------------|------------------------------------------------------------------------------|---------------------------------------|--------------------------------------------|--------------------------------------------------------|-----------------------------------------------------------------------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------|---------------------------------------------------------------------------------------|------------------------------------------|-----------------------------------------------------------|--------------------------------------------------------| | ProductivityManagement 0907000ManpowerDevelopment,Employmentand | Support Services 0910000GeneralAdministrationPlanning and | Development StateDepartmentforLabourandSkills | LABOUR 0619000JudicialOversight JudicialServiceCommission | 0610000Dispensationof Justice | TheJudiciary | 0731000PromotionofAdministrativeJustice Commission on Administrative Justice | Commission | 0616000ProtectionandPromotionofHumanRights | 2011 0615000WitnessProtection WitnessProtection Agency | 0614000RegistrationRegulationandFundingof Office of theRegistrar of PoliticalParties 0612000PublicProsecutionServices | 1271 | ConstitutionalAffairs | Constitutional Affairs State Department for Justice Human Rights and Support Services | | VoteCode Departmental Committee | 3/4/202616:18 | | | 0906000LabourmploymentandSafetySeice | | | | | | 0617000ManagementofElectoralProcesses | IndependentElectoraland Boundaries | Kenya National Commission on Human Rights | Political Parties | Officeof the Directorof PublicProsecutions 0611000Ethics andAnti-Corruption Ethics and Anti-Corruption Commission | Constitutional Affairs ProgrammeGovernance,HumanRightsnd | 0607000Governance,LegalTraining and | 0609000GeneralAdministration,Planningand | VOTE/PROGRAMMECODES&TITLE | | | | | | | | | | | | | | | | | Reduction | | | | | | | 250,000,000 | | 500,000,000 | 500,000,000 | | | | | | | | Increase | Recurrent BUDGETPOLICYSTATEMENT2026/27EXPENDITURECEILINGS | BUDGET&APPROPRIATIONSCOMMITTEEFINANCIALRECOMMENDATIONS | | | | | | | | | | | | | | | | Reduction | | SECOND SCHEDULE | | | | | | | | | | | | | | | | Increase | Development | | | | | | 250,000,000 | | 500,000,000 | 500,000,000 | | | | | | | | Gross Change | | | | | | | | | dispensationof justice. Increase Ksh.500 million (Recurrent) | | | | | | | | | Notes | | |

| | Notes Gross Change | | | | | | | | | | forland (Recurrent) administrationandmanagement billion Increase Ksh. | | | | | | |---------------------------------------------------------------------------------------|------------------------------------|------------------------------------|------------------------------------------------------------------------|---------------------------------------------------------------------------------|-------------|------------------------------------|------------------------------------------------------------------|------------------------------------------------------------------------------------------------------|------------------------------------------|---------------|-------------------------------------------------------------------------|-----------------------------------------|-------------------------------|------|-------------------------------------------------------|------------------| | BUDGETPOLICYSTATEMENT2026/27EXPENDITURECEILINGS Development SECOND SCHEDULE Recurrent | | | | | | | Increase Ksh.250million(Recurrent)forO&M 250,000,000 250,000,000 | | | 1,000,000,000 | 1,000,000,000 | | | | | | | BUDGETPOLICYSTATEMENT2026/27EXPENDITURECEILINGS Development SECOND SCHEDULE Recurrent | Increase | | | | | | | | | | | | | | | | | BUDGETPOLICYSTATEMENT2026/27EXPENDITURECEILINGS Development SECOND SCHEDULE Recurrent | Reduction | | | | | | | | | | | | | | | | | BUDGETPOLICYSTATEMENT2026/27EXPENDITURECEILINGS Development SECOND SCHEDULE Recurrent | Increase | | | | | | 250,000,000 250,000,000 | | 1,000,000,000 1,000,000,000 | | | | | | | | | BUDGETPOLICYSTATEMENT2026/27EXPENDITURECEILINGS Development SECOND SCHEDULE Recurrent | Reduction | | | | | | | | | | | | | | | | | VOTE/PROGRAMMECODES&TITLE | State Department for PublicService | 0710000PublicServiceTransformation | 0709000GeneralAdministrationPlanningand andDevelopment SupportServices | 0725000Generaldministrationlanningand Public Service Commission SupportServices | Development | 0727000GovernanceandNationalValues | Salaries and Remuneration Commission | 0121000LandInformationManagement 0122000GeneralAdministrationlanningand 0101000LandPolicyandPlanning | National Land Commission SupportServices | | State Department for Devolution 0712000DevolutionServices | State Department for Special Programmes | Northern Corridor Development | | 0743000GeneraAdministrationlanningand SupportServices | | | 3/4/202616:18 | Vote Code Departmental Committee | | 1213 | | | | | | | | REGIONALDEVELOPMENT | | | | | SOCIALPROTECTION | | | 1213 | 1213 1213 | | 2071 | 2071 | 2071 | 2071 2081 2081 | 1112 | 1112 1112 | 2021 2021 | | 15 1032 1032 1033 | 1033 1036 | 1036 | 1036 | 1036 16 |

| 1134 1132 1132 | 1213 1213 | 2141 | 2141 | 1135 1135 | 1135 1135 | 1212 1212 1212 | | 1212 | 1186 | 1186 1186 | 1186 | 1185 1185 | | 1185 | 1185 | 1185 | | | | |--------------------------------------------------------------------------------|-------------------------------------------------------------|---------------------------------------------------------------|-----------------------------------------|-----------------------------------------------------------|-----------------------------------------------------------------------------------------------------------|---------------------------------------------------------|--------------------------|-----------------------------|------------------------------------------------|-----------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------|----------------------------------------------|----------------------------------------------------|------------------|--------------------------------------------------------------------|---------------------------------|--------------------------------------------------------------------------------------------------------------------|----------------| | | SPORTSANDCULTURE | | | | | | | | | | | | | | | | VoteCode Departmental Committee | | 3/4/202616:18 | | StateDepartmentforCulture and Heritage 0901000Sports StateDepartment forSports | 0747000NationalYouthService StateDepartmentforPublicService | fromDiscrimination 0621000PromotionofGenderEqualityandFreedom | National Gender and Equality Commission | Support Services 0749000GeneralAdministration,Planningand | 0748000YouthDevelopmentServices 0711000YouthEmpowermentServices StateDepartmentforYouthAffairsand theArts | Support Services 0913000GeneralAdministrationPanningand | 0912000GenderEmpowerment | 0911000CommunityDevelopment | Action StateDepartment forGenderandAffirmative | Programme:ChildProtectionandSafeguarding Support Services | 0914000GenerlAdministrationlanningand 0909000NationalSocialSafetyNet 0908000SocialDevelopmentand ChildrenServices | 0914000GeneralAdministration,Planningand 0909000National SocialSafetyNet | 0908000SocialDevelopmentand ChildrenServices | Inclusion Programme:SocialDevelopmentandDisability | Support Services | &Senior CitizenAffairs StateDepartmentforSocialProtection,Pensions | | VOTE/PROGRAMMECODES&TITLE | | | | | | | | | | | | | | | | | | | | Reduction | | | | | | | | | | | | | | | | | | | | | Increase | Recurrent | | | | | | | | | | | | | | | | | | | | Reduction | BUDGET&APPROPRIATIONSCOMMITTEEFINANCIALRECOMMENDATIONS BUDGETPOLICYSTATEMENT2026/27EXPENDITURECEILINGS Development | SECONDSCHEDULE | | | | | | | | | | | | | | | | | | | Increase | | | | | | | | | | | | | | | | | | | | | Gross Change | | | | | | | | | | | | | | | | | | | | | Notes | | |

| | Notes | | | | | | | | | | | | | | | | | | | |---------------------------------------------------------------------------------------|-------------------------|----------------------------------------------------------------------------|--------------------------------|------|------|------------------------------------------|-------------------------------------------------------------|-------------------------------------|-----------------|----------------------------------------------------|-----------------------------------------------------------------------|-----------------------------------|--------------------------------------------------------------|-------------|------------------------------------------|-------------------------------------------------------------|-----------------|------------------------------------------------------------------------|-----------------------------------------------------------| | BUDGETPOLICYSTATEMENT2026/27EXPENDITURECEILINGS Development SECOND SCHEDULE Recurrent | Gross Change | | | | | | | | | | | | | | | | | | | | BUDGETPOLICYSTATEMENT2026/27EXPENDITURECEILINGS Development SECOND SCHEDULE Recurrent | Increase | | | | | | | | | | | | | | | | | | | | BUDGETPOLICYSTATEMENT2026/27EXPENDITURECEILINGS Development SECOND SCHEDULE Recurrent | Reduction | | | | | | | | | | | | | | | | | | | | BUDGETPOLICYSTATEMENT2026/27EXPENDITURECEILINGS Development SECOND SCHEDULE Recurrent | Increase | | | | | | | | | | | | | | | | | | | | BUDGETPOLICYSTATEMENT2026/27EXPENDITURECEILINGS Development SECOND SCHEDULE Recurrent | Reduction | | | | | | | | | | | | | | | | | | | | VOTE/PROGRAMMECODES&TITLE | 0902000Culture/Heritage | 0905000GeneraAdministrationanningnd 0904000LibraryServices SupportServices | 0916000PublicRecordsManagement | | | StateDepartmentforYouthAffirsand theArts | 0221000FilmDevelopmentServices State Department for Tourism | 0313000TourismPromotionandMarketing | Diversification | 0315000Generaldmnistrationlanninnd SupportServices | 1019000WildlifeConservationandManagement State Department forWildlife | State Department for Cooperatives | 0309000DomesticTradeandEnterprise State Department for Trade | Development | 0310000FairTradePracticesAndComplianceof | 0311000InternationalTradeDevelopmentand Standards Promotion | SupportServices | 0301000GeneralAdministrationPlanning and State Department for Industry | 0320000IndustrialPromotionand SupportServices Development | | 3/4/202616:18 VoteCode Departmental Committe | | | | | | | TOURISMANDWILDLIFE | | | | | TRADE,INDUSTRYD COOPERATIVES | | | | | | | | | | 1134 | 1 1134 | | 1134 | 1134 | 1135 | 1135 18 1202 | 1202 1202 | | 1202 | 1 | 19 | 1173 1173 | 1174 | | | | | 1175 |

| 2041 | 1097 | 1097 | 1093 | 1093 1092 | 1092 1092 | 1092 1092 1091 | 1091 | | 1177 | 1177 | 1176 | 1176 | 1176 | 1176 | 1176 | 1175 | | | |-------------------------------------------|-----------------------------------|--------------------------------------------------------------------------|--------------------------------------------|----------------------------------------------------------|----------------------------------------------|----------------------------------------------------------------------------------------|----------------------|--------------------------|-------------------------------------------|---------------------------------------------------------|-------------------------------------------|--------------------------------------------------|----------------------------------------------|---------------------------------------------------------------|-------------------------------------------------------------------------------------------|-------------------------------------------------------|--------------------------------------------------------------------------------------------------------|----------------| | | COMMITTEE BUDGET&APPROPRIATIONS | | | | | | INFRASTRUCTURE | TRANSPORTAND | | | | | | | | | VoteCode Departmental Committee | 3/4/202616:18 | | ParliamentaryServiceCommission Parliament | | 0205000AirTransport Development StateDepartmentforAviation and Aerospace | 0219000Shipping andMaritimeAffairs Affairs | StateDepartmentforShipping andMaritime 0216000RoadSafety | 0204000MarineTransport 0203000Rail Transport | Support Services 0201000GeneralAdministration,Planning and StateDepartmentof Transport | 0202000RoadTransport | StateDepartment forRoads | 0322000InvestmentDevelopment andPromotion | StateDepartment forInvestmentPromotion Support Services | 0319000GeneralAdministration,Planning and | MSMEs 0318000DigitiztionandFinancialInclusionfor | MSMEs 0317000ProductandMarketDevelopment for | 0316000PromotionandDevelopmentof MSMEs EnterprisesDevelopment | StateDepartmentforMicro,SmallandMedium Research 0321000StandardsandQualityInfrastructure& | | VOTE/PROGRAMMECODES&TITLE | | | (1,100,000,000) | (1,100,000,000) (1,100,000,000) | | | | | | | | | | | | | | | Reduction Recurrent Increase Development Gross Change | BUDGET&APPROPRIATIONSCOMMITTEEFINANCIALRECOMMENDATIONS BUDGETPOLICYSTATEMENT2026/27EXPENDITURECEILINGS | SECONDSCHEDULE | | 190,000,000 | 2,752,000,000 3,002,000,000 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Reduction | | | | 350,000,000 | 350,000,000 | | | | | | | | | | | | | | | Increase | | | | (910,000,000) | 2,002,000,000 2,252,000,000 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Notes | | | |

| | | | 2111 2111 | 2044 | 2044 2044 | | | | | |---------------------------|---------------------------|-------------------|------------------------------------------|--------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------|------------------------------------------------|-------------|------------------------------------------------------------------------------------------------------------------------------|----------------| | | | | AuditorGeneral | Support Services | 0767000SenateLegislationandOversight | | | VoteCode DepartmentalCommittee | 3/4/202616:18 | | o/wExecutive olwJudiciary | olwParliament | Total Expenditure | 0729000AudiServices | 0769000GeneralAdministrationPlanningand | IntergovernmentalRelations 0768000SenateRepresentation,Liaison& | | | VOTE/PROGRAMMECODES&TITLE | | | | (1,100,000,000) | (1,100,000,000) | | | | | Reduction | Recurrent BUDGET&APPROPRIATIONSCOMMITTEEFINANCIALRECOMMENDATIONS BUDGETPOLICYSTATEMENT2026/27EXPENDITURECEILINGS Development | | | 5,500,000,000 500,000,000 | 2,752,000,000 | 8,752,000,000 | 250,000,000 250,000,000 | 37,000,000 | 145,000,000 | 50,000,000 | Increase | | | | (4,000,000,000) | | (4,000,000,000) | | | | | Reduction | | SECONDSCHEDULE | | 7,000,000,000 | 350,000,000 | 7,350,000,000 | | | | | Increase | | | | 8,500,000,000 | 2,002,000,000 500,000,000 | 11,002,000,00 | 250,000,000 250,000,000 | 37,000,000 | 145,000,000 adjustments | 50,000,000 | GrossChange | | | | | | | IncreaseKsh.250million(Recurrent)forO&M | (Senators). IncreaseKsh.37 million(Recurrent)for Salary dift | Increase Ksh. Adjustments Increase Ksh. 5 55 million million (County (Recurrent) (Recurrent)for Rent offices. forsalary Offices) | IncreaseKsh.50million (Recurrent)forcommittees | Notes | | |

Third Schedule: PolicyRecommendations from Departmental Committees

| SECTOR | RECOMMENDATIONS 3> | |------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------| | FINANCE AND PRODUCTION | I.By the beginning of the next budget cycle, the State Department for Industry diversifies theraw materials used in the textile industry and the National Treasury,in collaboration with the Ministry of Trade,Industry and Investment Promotion,domiciles the textile value chain under the State Department for Industry. | | INFRASTRUCTURE | collaboration with thePrincipal SecretaryforEnergy,shouldseparate the currentconsolidatedvotehead(1152104400-ElectrificationofPublic Facilities) implemented by REREC into two distinctvote heads,namely Electrification in Constituencies and Electrification ofPublicInstitutions, to enhance transparency, ring-fence resources, and ensure balanced prioritization and timely implementation of electrification projects. 2.By 31st December 2026,the Principal Secretary,State Department for Lands andPhysical Planningensure thattheNational Land Policy is aligned tothedefinitionoflandinArticle260oftheConstitutionandconsiders emergingissues in the land sector,in addition tofast tracking the review of theSessional PaperNo.3of 2009onNational LandPolicy 3.By 30th June 2026,the Cabinet Secretary responsible for National Treasuryimplements theNational Assemblyresolution to approve the ChiefExecutiveOfficeroftheNational LandCommissionastherevenue collector for the National Government as per Section 76(l) of the PFM Act,2012toenhanceAppropriation-in-Aid collection. 4.By 30th May 2026, the State Department for Water and Sanitation to finalize regulations under therevisedWaterAct,2016and allowWater from bulk water sales inFY2026/27.Further,irrigation projects currently administeredbyKVDA,LBDAandTARDAshouldbetransferredtothe National Irrigation Authority with corresponding budgets.Additionally, theStateDepartment forBlueEconomyandFisheries should operationalize theFishLevyOrder,2024toincreaseAlAcollections and reducerelianceonexchequerfunding. | | ENVIRONMENT AND NATURAL RESOURCES SECTOR | I.By31stDecember2026,thePrincipal Secretary of theStateDepartment for Tourism fully operationalizes the Tourism Crisis Management Unit andsubmitsareporttoParliamentconfirmingafunctional24-hour tourist assistance and incident response system, adoption of a national |

| | s s indicatorsonincidentresolutionandvisitorassistanceoutcome 2.By30thJune 2026,the CabinetSecretaryfor the National Treasury and Economic Planning shall implement the Cabinet-approved mergers and dissolutions of State Corporations and publish a clear transition framework andreport toParliamenttoensure continuityofservices duringrestructuring. | |--------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------| | SOCIALSECTOR | 1.By30th December2026,the CabinetSecretary for Gender,Culture and Children Services develop a comprehensive National Child Online Protection Framework addressing emerging digital risks and strengthening enforcement mechanisms. 2. By 30thApril 2026,theCabinetSecretaryfor theMinistryof Youth Affairs, Creative Economy and Sports complete the review of the Creative Economy Policy,the Creative Economy Bill 2026 and the CopyrightAct,Cap.130 and submit them toParliament Within six months of Parliament approval of this report,the State DepartmentforTVETandtheStateDepartmentforBasicEducation finalize placement policies forlearners andcommences costing of programmes tosupportcourse-basedfunding. 4. Within thirty days of Parliament approval of this report, The Social Health Authority should operationalize a mandatory Primary Health Care ServicesCharterandenforcementframework | | GOVERNANCE AND PUBLIC ADMINISTRATION | 1.By the time of finalization of the Annual Estimates for FY 2026/2027, the Cabinet Secretary for the National Treasury,in consultation with the Inspector General of Police, should adopt a phased and fiscally sustainablepolicerecruitmentplan thatalignstheintakeofnew personnel with the availability of operational resources.The recruitment process should be sequenced to ensure that newly recruited officers are effectivelydischargetheirduties. 2. That, no further public funds be provided for the renovation, partitioning, orstructuralmodificationof leasedpremisesoccupiedbytheOfficeof the Prime Cabinet Secretary.Henceforth,the National Treasury should cease financingsuch expenditures. |

Third Schedule:Additional Allocations to County Governments inFY 2026/27.

| SN | Project description | Amount(Ksh) | |------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------------------------------| | Unconditional Allocations to County Governments | Unconditional Allocations to County Governments | Unconditional Allocations to County Governments | | 1 | UnconditionalAllocationsfrom CourtFines | 148,259,370 | | 2 | UnconditionalAllocationsfor 20%Shareof Mineral Royalties | 1,833,128,821 | | Sub-total (A) 1,981,388,191 Conditional Additional Allocations to County Governments fromNational Government's Revenue | Sub-total (A) 1,981,388,191 Conditional Additional Allocations to County Governments fromNational Government's Revenue | Sub-total (A) 1,981,388,191 Conditional Additional Allocations to County Governments fromNational Government's Revenue | | 1 | Community HealthPromoters (CHPs) Programme | 3,234,930,000 | | 2 | Supplement Construction of CountyHeadquarters | 523,010,000 | | 3 | County Aggregation and Industrial Parks (CAIPs) Programme | 3,250,000,000 | | 4 | Allocations from O.5% of Housing Levy Fund to the County Rural and Urban AffordableHousingCommittees | 365,991,679 | | 5 | Allocations toRemunerationofHealth Coverage(UHC)Workers | 8,937,615,000 | | Sub-total (B) 16,311,546,679 Conditional Additional AllocationsfromProceedsof Loans or GrantsfromDevelopmentPartners | Sub-total (B) 16,311,546,679 Conditional Additional AllocationsfromProceedsof Loans or GrantsfromDevelopmentPartners | Sub-total (B) 16,311,546,679 Conditional Additional AllocationsfromProceedsof Loans or GrantsfromDevelopmentPartners | | 1 | AfD (French )-Kenya Informal Settlements Inprovement Project Phase Two (KISIP II) | 400,000,000 | | 2 | IDA(WorldBank)-BuildingResilient&ResponsiveHealthSystems(BREHS) | 7,800,000,000 | | 3 | KfW - Financing Locally- Led Climate Action(FLLoCA) Program-County Climate ResilienceInvestment Grant( CCRIG) | 1,200,000,000 | | 4 | IDA (World Bank) -Financing Locally- Led Climate Action(FLLoCA) Program- County ClimateResilience Investment Grant(CCRIG) | 6,187,500,000 | | 5 | IDA(World Bank)-Food Systems ResilienceProject (FSRP) | 3,900,000,000 | | 6 | IDA (World Bank)-National Agricultural Value Chain Development Project (NAVCDP) | 3,560,000,000 | | 7 | IDA (World Bank)-Water andSanitation DevelopmentProject(WSDP) | 850,000,000 | | 8 | IDA (World Bank)-Kenya Urban Support Project (KUSP)- Urban Development Grant(UDG) | 16,703,171,420 | | 9 | IDA (World Bank)-Kenya Urban Support Project (KUSP)- Urban Institutional Grant (DIN) | 954,734,992 | | 10 | IFAD-KenyaLivestockCommercializationProject(KeLCoP) | 378,730,000 | | 11 | KfW-Drought Resilience Programme in Northern Kenya (DRPNK) | 853,600,000 | | 12 | IDA(World Bank)-Second Kenya Devolution Support Program (KDSP II)- InstitutionalGrant(levelI Grant) | 1,762,500,000 | | 13 | IDA (World Bank)-Second Kenya Devolution Support Program (KDSP II)-Service Delivery and Investment Grant(level II Grant) | 7,755,000,000 | | 14 | IDA(WorldBank)-KenyaWater,Sanitation andHygiene (K-WASH)-Programme | 4,282,086,900 | | 15 | IFAD-Integrated Natural ResourcesManagement(INReM)-Programme | 812,442,000 | | | Sub-total (C) | 57,399,765,312 |

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 ONTHE 2026 BUDGET POLICY STATEMENT to affirm our approval and confirm accuracy, validity and authenticity: -

| No | NAME | SIGNATURE | |------|-------------------------------------------------------|-------------| | 1 | Hon. Atandi, Samuel Onunga, 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. | | | | Hon. Ochieng, David Ouma, M.P. | | | 10 | Hon. Muchira, Michael Mwangi, M.P. | | | 11 | 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. | | | 17 | Hon. (Dr.) Gogo, Lilian Achieng, M.P. | | | 18 | Hon. Guyo, Ali Wario, M.P. | |

| No | NAME | SIGNATURE | |------|----------------------------------------|-------------| | 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. | | | 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. | |