First Half NGBIRR 23-24 Final 16.2.24

NATIONAL GOVERNMENT
BUDGET IMPLEMENTATION REVIEW REPORT
FIRST SIX MONTHS

FY 2023/24
FEBRUARY 2024
OFFICE OF THE CONTROLLER OF BUDGET
NATIONAL GOVERNMENT
BUD GET IMPLEMENTATION REVIEW REPORT
FIRST SIX MONTHS
FY 2023/24
FEBRUARY 2024
FOREWORD
I
am pleased to present the National Government Budget Implementation Review Report for the first six months
of the Financial Year (FY) 2023/24 covering 1st July to 31st December 2023. It has been prepared in fulfilment
of Article 228 of the Constitution of Kenya and Section 9 of the Controller of Budget (COB) Act, 2016, which
require the Controller of Budget to submit to Parliament quarterly budget implementation reports of the National
and County governments within thirty days after the end of each quarter.
The report provides information on budget implementation on the approved budget for FY 2023/24 for the Govern-
ment. It contains data on receipts into the Consolidated Fund, which is meant to fund government, funds released to
support expenditure, budget absorption and key issues identified to be hampering budget implementation and req-
uisite recommendations to address the issues. The report is based on data from the latest approved budget estimates
for the FY 2023/24, financial reports submitted to the Controller of Budget Ministries, Department and Agencies
(MDAs) in compliance with Section 83(4) of the Public Finance Management Act, 2012, data from the Integrated
Financial Information Management System and information gathered by COB when executing her mandate.
The report provides an avenue for the COB to publicize information on budget implementation for the government
in line with Section 39(8) of the Public Finance Management Act, 2012. In this regard, it specifically informs the
legislature as they play a key role in budget approval and overseeing its implementation, and the Executive who
implements the budget. I therefore invite readers of the report to give feedback on matters relating to budget imple-
mentation contained in this report.
I take this opportunity to appreciate MDAs’ for submitting the financial and non-financial reports to my office and
my staff for compiling this report. I commit to remaining steadfast in ensuring budget implementation information
is prepared and publicized in line with the law.
FCPA Dr. Margaret Nyakang’o, CBS

CONTROLLER OF BUDGET
NATIONAL GOVERNMENT BUDGET IMPLEMENTATION REVIEW REPORT

I FOR THE FIRST SIX MONTHS OF FY 2023/24
TABLE OF CONTENT
FOREWORD .............................................................................................................................................. I
LIST OF TABLES......................................................................................................................................IV
LIST OF FIGURES ...................................................................................................................................VI
LIST OF ABBREVIATIONS AND ACRONYMS .................................................................................VIII
EXECUTIVE SUMMARY ........................................................................................................................XI
KEY HIGHLIGHTS ..............................................................................................................................XIII
1 INTRODUCTION ..........................................................................................................................1
2 ANALYSIS OF RECEIPTS AND EXCHEQUER ISSUES ...............................................................3
2.1 Introduction .............................................................................................................................................3
2.2 Revenue Estimates and Receipts into the Consolidated Fund ............................................................3
2.3 Net Exchequer Issues by the National Treasury ...................................................................................5
2.4 Exchequer Issues by Sector .......................................................................................................................7
3 OVERALL BUDGET PERFORMANCE .......................................................................................19
3.1 Introduction .............................................................................................................................................19
3.2 FY 2023/24 Overall Budget ...................................................................................................................19
3.3 Consolidated Fund Services Budget Performance .............................................................................21
3.4 Ministries, Departments, and Agencies Expenditure by Economic Classification .........................30
3.5 Pending Bills for National Government ...............................................................................................42
4 BUDGET PERFORMANCE BY SECTOR....................................................................................44
4.1 Introduction .............................................................................................................................................44
4.2 Agriculture, Rural and Urban Development Sector ............................................................................44
4.3 Education Sector .....................................................................................................................................52
4.4 Energy, Infrastructure, and Information Communications Technology (EI & ICT) Sector .........59
4.5 Environmental Protection, Water, and Natural Resources Sector.....................................................67
4.6 General Economic and Commercial Affairs Sector ............................................................................73
4.7 Governance, Justice, Law and Order Sector ........................................................................................81
4.8 Health Sector ............................................................................................................................................91
4.9 National Security Sector .........................................................................................................................97
4.10 Public Administration and International Relations Sector ..............................................................100
4.11 Social Protection, Culture and Recreation Sector .............................................................................113
5 KEY ISSUES AND RECOMMENDATIONS ............................................................................. 121
5.1 Delays in Exchequer Releases...............................................................................................................121
5.2 Overdrawn Budget Lines .....................................................................................................................121
5.3 A Public Debt that Exceeded the Legal Limit ....................................................................................121

FOR THE FIRST SIX MONTHS OF FY 2023/24 II
6 CONCLUSION ............................................................................................................................ 123
ANNEXES ............................................................................................................................................. 124
ANNEX I: Major Foreign Currencies Exchange Rate Trend to the Kenya shilling ...................................124
ANNEX II: Capital Transfer to SAGAs ...........................................................................................................125
ANNEX III: MDAs Recurrent Performance by Economic Classification ..................................................130
ANNEX IV: Current Transfer to SAGAs .........................................................................................................134
ANNEX V: MDAS Pending Bills as of 31st December 2023.........................................................................148
ANNEX VI: State Corporations/State Owned Enterprises/SAGAS Pending Bills as of 31st December 2023 .......153
ANNEX VII: MDAs Development Expenditure ...........................................................................................159
ANNEX VIII: Recurrent Expenditure ............................................................................................................162
ANNEX IX: MDAs Development Expenditure by Sector ...........................................................................166
ANNEX X: MDAs Recurrent Expenditure by Sector ...................................................................................167
ANNEX XI: MDAs Total Expenditure by Sector ...........................................................................................168

III FOR THE FIRST SIX MONTHS OF FY 2023/24
LIST OF TABLES
Table 2.1: Statement of Receipts into the Consolidated Fund --------------------------------------------------4
Table 2.2: Summary of Exchequer Issues ------------------------------------------------------------------------6
Table 2.3: Exchequer Issues by Sector ---------------------------------------------------------------------------7
Table 2.4: Sectoral Development Estimates and Exchequer Issues ---------------------------------------------8
Table 2.5: Analysis of Exchequer Development Issues to MDAs by Sectors -----------------------------------8
Table 2.6: Sectoral Recurrent Estimates and Exchequer Issues ----------------------------------------------- 11
Table 2.7: Recurrent Issues to the MDAs in each of the ten sectors ------------------------------------------ 12
Table 2.8: CFS Budgetary Allocation and Exchequer Issues -------------------------------------------------- 15
Table 2.9: Exchequer Approval Issues Under Article 223 of the Constitution ------------------------------- 16
Table 2.10: Withdrawal from the Equalisation Fund --------------------------------------------------------- 18
Table 2.11: Approval for Withdrawal from the Judiciary Fund ---------------------------------------------- 18
Table 3.1: Overall Budget Performance ------------------------------------------------------------------------ 19
Table 3.2: CFS Budget Performance (Kshs. Millions) --------------------------------------------------------- 22
Table 3.3: Public and Publicly Guaranteed Debt Stock Debt as of 31st December 2023 (Kshs. Million) --- 22
Table 3.4: Composition of External Debt Stock by Maturity Period------------------------------------------ 23
Table 3.5: Charges on Overdraft Facility by Month ----------------------------------------------------------- 24
Table 3.6: Salaries, Allowances, and Miscellaneous Budget Performance (Kshs. Million) ------------------ 25
Table 3.7: List of Guaranteed Loans as of 31st December 2023 (Kshs. Million) ----------------------------- 28
Table 3.8: Pension and Gratuities Budget Performance ------------------------------------------------------- 29
Table 3.9: Breakdown of Development Expenditure by MDAs (Kshs. Millions) ---------------------------- 32
Table 3.10: Breakdown of Recurrent Expenditure by MDAs (Kshs. Million) -------------------------------- 36
Table 3.11:National Government Pending Bills Summary --------------------------------------------------- 43
Table 4.1: ARUD Sector-Analysis of Exchequer Issues and Expenditure ------------------------------------ 45
Table 4.2: ARUD Sector Budget Performance by Programme ------------------------------------------------ 48
Table 4.3: ARUD Sector Development Projects with the Highest Expenditure (update appropriately) ---- 51
Table 4.4: Education Sector-Analysis of Exchequer Issues and Expenditure. -------------------------------- 53
Table 4.5: Education Sector’s Programme Performance ------------------------------------------------------- 55

FOR THE FIRST SIX MONTHS OF FY 2023/24 IV
Table 4.6: Education Sector Development Projects with the Highest Expenditure. ------------------------- 58
Table 4.7: EI & ICT-Analysis of Exchequer Issues and Expenditure ----------------------------------------- 60
Table 4.8: EI & ICT Sector’s Programme Performance ------------------------------------------------------- 63
Table 4.9: EI&ICT Sector Development Projects with the Highest Expenditure ---------------------------- 66
Table 4.10: EPWNR Sector-Analysis of Exchequer Issues and Expenditure -------------------------------- 68
Table 4.11: EPWNR Sector’s Programme --------------------------------------------------------------------- 70
Table 4.12: EPWNR Sector Development Projects with the Highest Expenditure -------------------------- 73
Table 4.13: GECA Sector-Analysis of Exchequer Issues and Expenditure ----------------------------------- 75
Table 4.14: GECA Sector Budget Performance by Programmes --------------------------------------------- 77
Table 4.15: GECA Sector Development Projects with the Highest Expenditure ---------------------------- 80
Table 4.16: GJLO Sector-Analysis of Exchequer Issues and Expenditure ------------------------------------ 83
Table 4.17: GJLO Sector’s Programme and Sub-Programmes ------------------------------------------------ 86
Table 4.18: GJLO Sector Development Projects with the Highest Expenditure ----------------------------- 91
Table 4.19: Health Sector-Analysis of Exchequer Issues and Expenditure ---------------------------------- 93
Table 4.20: Health Sector’s Performance by Programme ------------------------------------------------------ 94
Table 4.21:Health Sector Development Projects with the Highest Expenditure ---------------------------- 96
Table 4.22: National Security Sector-Analysis of Exchequer Issues and Expenditure ----------------------- 98
Table 4.23: National Security Sector’s Programme Performance --------------------------------------------- 99
Table 4.24: PAIR Sector-Analysis of Exchequer Issues and Expenditure ----------------------------------- 102
Table 4.25: PAIR Sector’s Programme Performance --------------------------------------------------------- 106
Table 4.26: PAIR Sector Development Projects with the Highest Expenditure ----------------------------- 112
Table 4.27: SPCR Sector-Analysis of Exchequer Issues and Expenditure ----------------------------------- 115
Table 4.28: SPCR Sector’s Programme Performance --------------------------------------------------------- 117
Table 4.29: SPCR Sector Development Projects with the Highest Expenditure ---------------------------- 119

V FOR THE FIRST SIX MONTHS OF FY 2023/24
LIST OF FIGURES
Figure 2.1: Contribution into the Consolidated Fund by Receipt Category -----------------------------------4
Figure 2.2: Receipts into the Consolidated Fund ---------------------------------------------------------------5
Figure 2.3: Proportion of Exchequer Issues by Vote ------------------------------------------------------------6
Figure 3.1: Revised Annual Allocation by Sector FY 2023/24 (Kshs. Billion) ------------------------------- 20
Figure 3.2: Expenditure by Sector (Kshs. Billion) ------------------------------------------------------------- 20
Figure 3.3: Proportion of Expenditure by Sector in the FY 2022/23 (Kshs. Billion) ------------------------ 21
Figure 3.4: Trend in Public Debt Stock ------------------------------------------------------------------------- 23
Figure 3.5: Trend in Salaries, Allowances, and Miscellaneous Services (Kshs. Billion) --------------------- 25
Figure 3.6: Trend in Pensions and Gratuities Performance Trend -------------------------------------------- 30
Figure 3.7: Breakdown Summary of MDAs’ Development Expenditure ------------------------------------- 35
Figure 3.8: Summary Analysis of Ministerial Recurrent Expenditure (Kshs. Billion) ----------------------- 42
Figure 4.1: Budgetary Allocation Trend for ARUD Sector ---------------------------------------------------- 45
Figure 4.2: Exchequer Issues to ARUD Sector ----------------------------------------------------------------- 47
Figure 4.3: Budgetary Allocation Trend for the Education Sector ------------------------------------------- 53
Figure 4.4: Exchequer Issues to the Education Sector. -------------------------------------------------------- 54
Figure 4.5: Budgetary Allocation Trend for the EI & ICT Sector -------------------------------------------- 59
Figure 4.6: Exchequer Issues to the EI & ICT Sector --------------------------------------------------------- 62
Figure 4.7: Budgetary Allocation Trend for the EPWNR Sector --------------------------------------------- 68
Figure 4.8: Exchequer Issues to EPWNR Sector -------------------------------------------------------------- 69
Figure 4.9: Budgetary Allocation Trend for the GECA Sector ----------------------------------------------- 74
Figure 4.10: Exchequer Issues to the GECA Sector ----------------------------------------------------------- 76
Figure 4.11: Budgetary Allocation Trend for the GJLO Sector ----------------------------------------------- 82
Figure 4.12: Exchequer Issues to the GJLO Sector ------------------------------------------------------------ 85
Figure 4.13: Budgetary Allocation Trend for the Health Sector ---------------------------------------------- 92
Figure 4.14: Exchequer Issues to the Health Sector ----------------------------------------------------------- 93
Table 4.20: Health Sector’s Performance by Programme ------------------------------------------------------ 94
Figure 4.15: Budgetary Allocation Trend for the National Security Sector ---------------------------------- 97
Figure 4.16: Exchequer Issues to the National Security Sector ----------------------------------------------- 99

FOR THE FIRST SIX MONTHS OF FY 2023/24 VI
Figure 4.17: Budgetary Allocation Trend for the PAIR Sector ---------------------------------------------- 101
Figure 4.18: Exchequer Issues to the PAIR Sector ----------------------------------------------------------- 105
Figure 4.19: Budgetary Allocation Trend for the SPCR Sector ---------------------------------------------- 114
Figure 4.20: Exchequer Issues to the SPCR Sector ----------------------------------------------------------- 116

VII FOR THE FIRST SIX MONTHS OF FY 2023/24
LIST OF ABBREVIATIONS AND ACRONYMS
AFDB African Development Bank Group
A-I-A Appropriations- in- Aid
AIDs Acquired Immune Deficiency Syndrome
ARUD Agriculture, Rural & Urban Development
ASALs Arid and Semi-Arid Lands
BETA Bottom-Up Economic Agenda
Bn Billion
BPO Business process outsourcing
CBK Central Bank of Kenya
CFS Consolidated Fund Services
CoB Controller of Budget
COFOG Classification of Functions of Government
COVID-19 Corona Virus Disease
DSSI Debt Service Suspension Initiative
EACC Ethics and Anti-Corruption Commission
EI & ICT Energy Infrastructure and Information Communication Technology
EPCF Engineering, Procurement, Construction and Financing
EPW&NR Environmental Protection, Water and Natural Resources
FY Financial Year
GECA General Economic and Commercial Affairs
GJLO Governance, Justice, Law, and Order Sector
GOK Government of Kenya
HIV Human Immunodeficiency Virus
ICT Information and Communication Technology
ICTA Information and Communication Technology Authority
IDA International Development Association
IEBC Independent Electoral and Boundaries Commission
IFAD International Fund for Agricultural Development
IFMIS Integrated Financial Management Information System

FOR THE FIRST SIX MONTHS OF FY 2023/24 VIII
IMF International Monetary Fund
IPOA Independent Policing Oversight Authority
IPPD Integrated Personnel and Payroll Database
JKIA Jomo Kenyatta International Airport
JSC Judicial Service Commission
KETRACO Kenya Electricity Transmission Company Limited
KIPPRA Kenya Institute for Public Policy Research and Analysis
KIRDI Kenya Industrial Research and Development Institute
KNCHR Kenya National Commission on Human Rights
KNH Kenyatta National Hospital
Kshs. Kenya Shillings
KWSCRP Kenya Youth Employment and Opportunity Project
KYEOP Kenya Water Security and Climate Resilience Project
MDAs Ministries, Departments, and Agencies
MPARD Mombasa Port Area Road Development
Mn Million
MSME Micro Small Medium Enterprises
MTEF Medium Term Expenditure Framework
MTP Medium Term Plan
NGEC National Gender and Equality Commission
NIS National Intelligence Service
NLC National Land Commission
NMS Nairobi Metropolitan Services
NPSC National Police Service Commission
NSSF National Social Security Fund
O&M Operations and Maintenance
OCoB Office of the Controller of Budget
ODPP Office of the Director of Public Prosecutions
ORPP Office of the Registrar of Political Parties
PAIR Public Administration and International Relations

IX FOR THE FIRST SIX MONTHS OF FY 2023/24
PDF Portable Document Format
PE Personnel Emoluments
PFM Public Finance Management
PPG Public and Publicly Guaranteed
PSSS Public Service Superannuation Scheme
RIVATEX Rift Valley Textile
RMNCAH Reproductive, Maternal, New-born Child, and Adolescent Health
SACCO Savings and Credit Cooperative Organisation or Society
SAGAs Semi-Autonomous Government Agencies
SAM Salaries, Allowances, and Miscellaneous
SC State Corporation
SDR Special Drawing Rights
SEZ Special Economic Zones
SEZA Special Economic Zones Authority
SHEP Smallholders Horticulture Empowerment Project
SLEEK System for Land-Based Emission Estimation in Kenya
SME Small and Medium Enterprises
SOE State-Owned Enterprise
SPCR Social Protection, Culture, and Recreation
Tn Trillion
TSC Teachers Service Commission
TVET Technical Vocational and Education Training
USA United States of America
WSDP Water and Sanitation Development Project
Yrs Years

FOR THE FIRST SIX MONTHS OF FY 2023/24 X
EXECUTIVE SUMMARY
T
he National Government Budget Implementation Review Report for the first six months of FY 2023/24
covers 1st July to 31st December 2023. It has been prepared in fulfilment of Article 228 of the Constitution
of Kenya and Section 9 of the Controller of Budget Act, 2016, which require the CoB to submit quarterly
budget implementation reports for the National and County governments to Parliament.
The FY 2023/24 budget is being implemented under the auspices of the Bottom-up Economic Transformation Agen-
da (BETA). It is the first budget to be implemented under the fourth Medium-Term Plan (MTP) covering 2023
to 2027 of Kenya’s Vision 2030 and aims at achieving economic turnaround and inclusive growth by increasing
investments in at least five sectors that are envisaged to have a major impact on the economy and household wel-
fare. These sectors include Agricultural Transformation, Micro, Small, and Medium Enterprises (MSMEs), Housing
and Settlement, Healthcare, Digital Superhighway, and the Creative Industry. Further, the Agenda also focuses on
increasing employment, equitable distribution of income, and social security, while expanding the tax revenue base
and increasing foreign exchange earnings.
Already, tax measures outlined in the Finance Act 2023, as well as other proposed strategies laid out in the National
Treasury’s drafted medium-term revenue plan evidence implementation of this agenda. Additionally, the rollout of
several Housing Development Projects under the Housing Development and Human Settlement Programme and
the digitisation and financial inclusion for the MSMEs programme, which was allocated Kshs.8.52 billion in FY
2023/24 indicate the implementation progress.
The original gross budget for the National Government for FY 2023/24 was Kshs.4.34 trillion, revised to Kshs.4.54
trillion compared to Kshs.3.67 trillion in FY 2022/23. It comprised Kshs.783.22 billion for ministerial development
expenditure (17 per cent of the revised gross budget), and Kshs.3.76 trillion for recurrent expenditure (comprising
of Kshs.1.68 trillion for recurrent ministerial expenditure (37 per cent) and Kshs.2.08 trillion for Consolidated Fund
Services (CFS) (45.8 per cent).
Receipts into the Consolidated Fund amounted to Kshs.1.44 trillion, representing 33.7 per cent of the revised annual
estimates of Kshs.4.28 trillion, compared to Kshs.1.44 trillion (40.5 per cent) received in the first half of FY 2022/23.
The total exchequer issues from the Consolidated Fund to MDAs, CFS, and County Governments amounted to
Kshs.1.44 trillion, representing 33.7 per cent of the revised net estimates, compared to Kshs.1.37 trillion (38.6 per
cent) recorded in the first six months of FY 2022/23. The exchequer issues comprised Kshs.70.41 billion (15.4 per
cent) for ministerial development expenditure, Kshs.560.99 billion (41.2 per cent) for ministerial recurrent expendi-
ture, Kshs.667.95 billion (32.1 per cent) to CFS and Kshs.142.47 billion as shareable revenue to County governments
(37.0 per cent) of the revised net estimates.
The total expenditure by the National Government amounted to Kshs.1.64 trillion, representing 36.1 per cent of the
revised gross estimates of Kshs.4.54 trillion compared to Kshs.1.44 trillion (39.1 per cent) recorded in the first half of
FY 2022/23. The expenditure comprised ministerial development expenditure at Kshs.197.41 billion (absorption rate
of 25.2 per cent) compared to Kshs.171.61 billion (absorption rate of 24 per cent), recurrent ministerial expenditure
at Kshs.752.92 billion (absorption rate of 44.8 per cent) compared to Kshs.677.04 billion (absorption rate of 48.2 per
cent) and CFS at Kshs.668.35 billion (32.1 per cent) compared to Kshs.593.65 billion (37.8 per cent) recorded in a
similar period FY 2022/23.

XI FOR THE FIRST SIX MONTHS OF FY 2023/24
The highest development expenditure categories included; capital transfers by the MDAs in the form of subsidies,
grants, or direct transfers to Semi-Autonomous Government Agencies (SAGAs) at Kshs.156.87 billion, representing
79.5 per cent of the gross development expenditure. Other budget items were the Purchase of Specialised Plant,
Equipment and Machinery at Kshs.9.02 billion and the Construction and Civil Works at Kshs.7.25 million, repre-
senting 4.6 per cent and 3.7 per cent, respectively of the gross development expenditure.
A review of the recurrent expenditure shows that Kshs.291.28 billion was spent on personnel emoluments and rep-
resents 38.6 per cent of the gross recurrent expenditure by MDAs. However, this amount does not include personnel
costs for the National Intelligence Service and the Military. Total Grants/transfers to other government institutions
were Kshs.346.62 billion, use of goods and services at Kshs.83.56 billion, while subsidies amounted to Kshs.27.84
billion.
During the reporting period, the Controller of Budget identified key issues and made recommendations to address
them. They included: delays in the release of exchequer to both MDAs and Counties, Overdrawn budget lines due to
budget rationalisation without considering expenditure already incurred, and a high level of public debt.
To address the challenges, the Controller of Budget recommends the timely release of exchequer issues, regulariza-
tion of overdrawn budget lines in the Supplementary Budget II and ensuring compliance with the set public debt
ceiling to curb further growth in public debt which results in high public debt expenditure.

FOR THE FIRST SIX MONTHS OF FY 2023/24 XII
KEY HIGHLIGHTS

XIII FOR THE FIRST SIX MONTHS OF FY 2023/24
Kshs.1.64 Tn

FOR THE FIRST SIX MONTHS OF FY 2023/24 XIV
XV FOR THE FIRST SIX MONTHS OF FY 2023/24
TREND IN DEVELOPMENT, RECURRENT, AND CFS EXPENDITURE FOR THE
FIRST SIX MONTHS FROM FY 2019 /20 T0 FY 2023/24
2
2.9
75
800.00
4
7.0
67
3
700.00
8.0
7
0
59
0.1
4.1
688.35
55
600.00 54
500.00 593.65
Kshs. Billion
400.00 462.84
443.00
300.00 394.45
200.00
0
3.0
4
100.00 0.8
1.2
26
1
7.4
23
23
1
1.6
19
-
17
FY 2019/20 FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24
Development Recurrent - MDAs Recurrent - CFS
Source: Ministries, Departments, and Agencies
55.0
.2
.9
48
44.8
46
.5
.9
44
43
38 .4 37 .8 33.1
34.9
Per cent
.5
.6
.5
36
34
34
.2
.0
25
24
FY 2019/20 FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24

Development Recurrent - MDA Recurrent - CFS
Source: Ministries, Departments, and Agencies

FOR THE FIRST SIX MONTHS OF FY 2023/24 XVI
XVII FOR THE FIRST SIX MONTHS OF FY 2023/24
FOR THE FIRST SIX MONTHS OF FY 2023/24 XVIII
XIX FOR THE FIRST SIX MONTHS OF FY 2023/24
1 INTRODUCTION
T
he Office of the Controller of Budget (OCOB) is an independent office established under Article 228 of the
Constitution of Kenya. Its primary mandate is to oversee the implementation of the budgets of the National
and County governments by authorizing withdrawals from Public Funds under Articles 204, 206, and 207
of the Constitution, any other public fund and to report on the implementation of the budgets of the National and
County governments to each House of Parliament every four months.
This report covers the first half of FY 2023/24 and is prepared in line with Section 9(5) of the COB Act 2016, which
states that despite the first quarterly report of the year submitted under Section 9, each subsequent report shall con-
tain cumulative amounts from the beginning of that year. In the period under review, the government revised the
initial budget through Supplementary Budget I, which was approved by Parliament and assented to by the President.
The budget revisions were aimed at implementing presidential directives to cut down on non-core activities. It was
during this period, that the government targeted to boost revenue by introducing changes in the tax regime and
directed that monies collected by all MDAs and SAGAs be paid through a single paybill account.
The report is presented in six chapters. Chapter One is the introduction. Chapter Two presents receipts into the
Consolidated Fund and exchequers issued from the Consolidated Fund to fund expenditures for the Consolidated
Fund Services, ministerial development and recurrent budgets and the equitable shareable revenue to the forty-sev-
en counties.
Chapter Three presents a summary of budget performance by the government highlighting both the national gov-
ernment and the forty-seven counties, pending bills status, Consolidated Fund Services and MDAs’ expenditure by
economic classification disaggregated into major budget items. Consolidated Fund Services comprise Public debt,
Salaries, allowances and Miscellaneous Services, Pensions and gratuity.
Chapter Four presents the budget performance of eighty-one MDAs. This contains budget allocations, exchequer
issues as a percentage of net estimates and budget absorption by each MDAs. The absorption rate is the proportion
of expenditure to the gross budget and expresses the implementation percentage of the budget cumulatively in the
financial year. It also presents budget performance by programmes and sub-programmes and key achievements in
terms of non-financial deliverables and ongoing projects by MDAs in each of the ten sectors. The ten sectors include
(i) Agriculture, Rural and Urban Development (ARUD), (ii) Education, (iii) Energy, Infrastructure, and Information
Communications Technology, (iv) Environment Protection, Water and Natural Resources, (v) General Economic
and Commercial Affairs, (vi) Governance, Justice, Law and Order, (vii) Health, (viii) National Security, (ix) Public
Administration and International Relations, (x) Social Protection, Culture, and Recreation sector.
Chapter Five presents the key issues the Controller of Budget identified as restraining seamless budget implementa-
tion in the first six months of FY 2023/24 and the recommended remedies to address these challenges. Chapter Six
provides the report’s conclusion.

FOR THE FIRST SIX MONTHS OF FY 2023/24 1
Annexes support the chapters. Annex I shows major foreign currencies exchange rate trend to Kenya shilling, Annex
II presents Capital Transfer to SAGAs, Annex III shows MDAs’ recurrent performance by economic classification,
Annex IV Current Transfer to SAGAs, Annex V shows MDAs pending bills as of 31st December 2023, Annex VI
shows State Corporations/State Owned Enterprises/SAGAS pending bills as of 31st December 2023, Annex VII
shows MDAs’ development expenditure, Annex VIII recurrent expenditure, Annex IX MDAs’ development expen-
diture by sector, Annex X shows MDAs’ recurrent spending by sector and Annex XI MDAs’ total expenditure by
sector.
A PDF version of this report is available on the Controller of Budget website, https://cob.go.ke

2 FOR THE FIRST SIX MONTHS OF FY 2023/24
2 ANALYSIS OF RECEIPTS AND EXCHEQUER ISSUES
2.1 Introduction
This chapter presents the receipts into the Consolidated Fund (CF) and funds released from the CF in the first six
months of FY 2023/24. Funds released comprise disbursements to MDAs for development and recurrent expendi-
ture, Consolidated Fund Services and transfers to the forty-seven Counties.
2.2 Revenue Estimates and Receipts into the Consolidated Fund
This section presents a summary of receipts into the Consolidated Fund for the first six months of FY 2023/24. The
Consolidated Fund is established under Article 206(1) of the Constitution of Kenya and refers to the account into
which all money raised or received by or on behalf of the national government is paid. It nonetheless, excludes
monies reasonably excepted by an Act of Parliament and payable into other public funds established for a specific
purpose or is retained by the State organ that received it to defray its expenses. It is noteworthy that at the beginning
of FY 2023/24, the government directed all money collected by MDAs and SAGAs as a fee on services offered to be
deposited into a centralized pay bill account, 222222.
2.2.1 Revenue Estimates for FY 2023/24
The initial FY 2023/24 revenue estimate was Kshs.4.13 trillion in the Approved Budget. This amount was subse-
quently revised to Kshs.4.28 trillion in Supplementary Budget I and is an increase compared to Kshs.3.62 trillion in
FY 2022/23. The growth is attributed to an increase in tax revenue projections.
To finance the budget, the government, through the National Treasury, budgeted to raise revenue from various
sources, which include Tax revenue (Kshs.2.50 trillion), Non-tax revenue (Kshs.80.93 billion), Domestic borrow-
ing (Kshs.851.9 billion- comprises of net domestic borrowing Kshs.471.36 billion and internal debt redemption/
roll-over Kshs.380.54 billion), External Loans and Grants (Kshs.849.76 billion) and other Domestic financings at
Kshs.3.19 billion.
2.2.2 Receipts into the Consolidated Fund
In the first six months of FY 2023/24, total receipts into the Consolidated Fund were Kshs.1.44 trillion, representing
33.7 per cent of the revised annual target, compared to Kshs.1.43 trillion (40.5 per cent of the annual target) recorded
in a similar period of FY 2022/23. The receipts comprised opening balances from the previous financial year (FY
2022/23), Tax and Non-Tax Revenue, Domestic borrowing, External Loans and Grants, and Other Domestic Financ-
ing. Table 2.1 presents the statement of receipts into the Consolidated Fund for the First Six months of FY 2023/24.

Table 2.1: Statement of Receipts into the Consolidated Fund
Perfor-
mance Contri-
Change over
Receipts Cate- Original Estimates Revised Estimates Receipts as 31st Against bution by Receipts as of 31st
Receipts as of
gory FY 2023/24 FY 2023/24 December 2023 Annual Category December 2022
December 2023
Target (%)
(%)
Opening Balance
- - 2,617,485,481 - 0.2 616,548,952 2,000,936,532
01.07.2023
Tax Revenue 2,495,825,165,005 2,495,825,165,005 1,050,847,807,867 42.1 72.9 952,645,545,803 98,202,262,064
Non-Tax Revenue 75,333,897,602 80,933,897,602 38,670,405,018 47.8 2.7 34,660,988,818 4,009,416,200
Domestic Bor-
688,213,698,151 851,898,014,668 269,705,177,682 31.7 18.7 253,955,649,021 15,749,528,661
rowing
External Loans
870,178,136,084 849,764,479,190 78,526,015,771 9.2 5.4 177,893,778,444 (99,367,762,668)
and Grants
Other Domestic
3,190,000,000 3,190,000,000 3,543,591,359 111.1 0.2 15,322,062,059 (11,778,470,700)
Financing
Total 4,132,740,896,842 4,281,611,556,465 1,441,292,997,701 33.7 100.0 1,435,094,573,097 6,198,424,604

Source: National Treasury
During the review period, tax revenue recorded a performance of 42.1 per cent of the target of Kshs.2.5 trillion com-
pared to 46 per cent (a target of Kshs.2.07 trillion) recorded in a similar period in FY 2022/23.
The Tax revenue category contributed the highest proportion to total receipts at 72.9 per cent, as shown in Figure
2.1. Figure 2.1 shows the contribution by revenue streams into the Consolidated Fund in the first six months of FY
2023/24.
Figure 2.1: Contribution into the Consolidated Fund by Receipt Category

Figure 2.2 shows the trend of receipts into the Consolidated Fund in the first six months over the five years from FY
2019/20 to FY 2023/24.
Figure 2.2: Receipts into the Consolidated Fund
Trend analysis shows a marginal growth of 0.4 per cent (Kshs.6.20 billion) in receipts for the first six months of FY
2023/24 compared to a similar time in FY 2022/23.
2.3 Net Exchequer Issues by the National Treasury
The approved budget estimates have an allocation to all eighty-one MDAs, the forty-seven Counties and three Con-
solidated Fund Service Votes.
All revenue raised nationally is shared equitably between the national and county governments in line with Articles
202 and 203 of the Constitution. Further, the disbursement of the equitable share of revenue raised nationally to the
47 County Governments from the Consolidated Fund by the National Treasury is expected to be made as per the
approved disbursement schedule.
During the first six months of FY 2023/24, net exchequer issues to the National and County governments amounted
to Kshs.1.44 trillion, representing 33.7 per cent of the revised annual net estimates, compared to Kshs.1.37 billion
(38.6 per cent) issued in a similar period of FY 2022/23. Table 2.2 summarizes exchequer issues by the National
Treasury in the first six months of FY 2023/24.

Table 2.2: Summary of Exchequer Issues
First Six Months FY 2023/24 First Six Months FY 2022/23
% of
% of % of Ex- % of Ex-
Vote Exche-
Original Net Revised Net Exchequer Exchequer chequer chequer
Exchequer Issues quer Net Estimates
Estimates Estimates Issues to Issues Issues to Issues
(Kshs. Bn) Issues (Kshs. Bn)
(Kshs. Bn) (Kshs. Bn) Revised Net (Kshs. Bn) Net Es- to Total
to Total
Estimates timates Issues
Issues
Recurrent 3,226.50 3,438.97 1,228.93 35.7 85.2 2,750.21 1,106.38 40.2 80.8
: MDAs 1,302.80 1,360.12 560.99 41.2 38.9 1,178.40 550.57 46.7 40.2
: CFS 1,963.70 2,078.85 667.94 32.1 46.3 1,571.81 555.81 35.4 40.6
D e v e l o p m e nt
480.82 457.21 70.41 15.4 4.9 424.39 121.75 28.7 8.9
(MDAs)
Sub-Total 3,747.32 3,896.18 1,299.34 33.3 90.1 3,174.60 1,228.13 38.7 89.7
County Govern-
385.42 385.42 142.46 37.0 9.9 370.00 141.09 38.1 10.3
ments
Grand Total 4,132.94 4,281.60 1,441.80 33.7 - 3,544.60 1,369.22 38.6 -
Source: National Treasury and OCoB
Table 2.2 shows that the recurrent votes received the highest proportion of exchequer issues of the total exchequer is-
sues at 85.2 per cent. In comparison, the development votes received the lowest at 4.9 per cent. Ministerial recurrent
exchequer issues recorded the highest percentage of exchequer issues to revised net estimates at 41.2 per cent while
ministerial development recorded the lowest at 15.4 per cent.
Figure 2.3 illustrates the proportion of exchequer issues by Vote First Six months of FY 2023/24.
Figure 2.3: Proportion of Exchequer Issues by Vote

2.4 Exchequer Issues by Sector
The MDAs are classified into ten sectors according to the Classification of Functions of Government (COFOG),
which is designed to support fiscal analysis by breaking down Government Fiscal Statistics for comparability across
sectors. The ten sectors are (i) Agriculture, Rural and Urban Development, (ii) Education (iii) Energy, Infrastructure,
and Information Communications Technology, (iv) Environment Protection, Water and Natural Resources (v) Gen-
eral Economic and Commercial Affairs (vi) Governance, Justice, Law, and Order (vii) Health (viii) National Security
(ix) Public Administration and International Relations and (x) Social Protection, Culture and Recreation.
In the first six months of FY 2023/24, exchequer issues to MDAs amounted to Kshs.631.39 billion, representing 34.7
per cent of their annual net estimates compared to 41.9 per cent (Kshs.672.32 billion), recorded in a similar period
FY 2022/23. Table 2.3 summarises the sector’s exchequer issues First Six months of FY 2023/24.
Table 2.3: Exchequer Issues by Sector

First Six Months, FY 2023/24
First Six Months, FY 2022/23
Original Net
Estimates
(Kshs. Bn)
Sector Exchequer Exchequer
Revised Net Exchequer Exchequer
Issues as % of Net Estimates Issues as
Estimates Issues (Kshs. Issues (Kshs.
Revised Net (Kshs. Bn) % of Net
(Kshs. Bn) Bn) Bn)
Estimates Estimates
ARUD 65.82 78.99 24.31 30.8 56.28 32.20 57.2
Education 569.90 136.20 21.50 15.8 488.85 234.54 48.0
EI & ICT 172.12 56.60 14.21 25.1 135.79 53.54 39.4
EPW&NR 70.78 97.40 26.27 27.0 59.60 19.01 31.9

GECA 49.99 615.63 232.59 37.8 17.02 6.34 37.3
GJLO 228.35 238.34 112.94 47.4 231.47 103.70 44.8
Health 102.10 271.25 79.32 29.2 88.59 32.59 36.8
National
188.71 195.17 81.40 41.7 177.81 75.69 42.6
Security
PAIR 252.22 52.74 19.89 37.7 291.96 96.76 33.1
SPCR 50.63 75.01 18.96 25.3 55.41 17.95 32.4
Total 1,783.62 1,817.34 631.39 34.7 1,602.79 672.32 41.9
The GJLO Sector received the highest proportion of exchequer issues to its revised net estimates at 47.4 per cent,
while the EI & ICT Sector received the lowest exchequer issues at 15.8 per cent. On the other hand, the GJLO Sector
had overall exchequer issues of 47.4 per cent against its net estimates of Kshs.238.34 billion.
2.4.1 Ministerial Development Exchequer Issues by Sector
In FY 2023/24, the initial gross development expenditure budget estimates were Kshs.807.64 billion, which was
revised to Kshs. 783.22 billion in Supplementary Budget I, representing 31.8 per cent of the gross ministerial bud-
get of Kshs.2.46 trillion, compared to Kshs.715.35 billion allocated in FY 2022/23. Further analysis shows that the

development Votes received 17.2 per cent of the gross national budget of Kshs.4.54 trillion. Table 2.4 shows sectoral
development gross estimates and exchequer issues in the first six months of FY 2023/24.
Table 2.4: Sectoral Development Estimates and Exchequer Issues

Exchequer
Exchequer
Sector Original Net Revised Net Exchequer Issues as % Gross Net Exchequer
Issues as
Estimates Estimates Issues of Revised Estimates Estimates Issues
% of Net
(Kshs. Bn) (Kshs. Bn) (Kshs. Bn) Net Esti- (Kshs. Bn) (Kshs. Bn) (Kshs. Bn)
Estimates
mates
ARUD
47.18 57.26 15.69 27.4 41.90 37.98 19.91 52.4
Education
27.07 28.71 10.95 11.3 28.92 22.30 18.02 80.8
EI & ICT
154.71 119.01 13.48 12.1 276.75 113.05 23.03 20.4
EPW&NR
51.13 55.20 10.91 3.9 82.65 41.95 11.14 26.6
GECA
31.06 32.43 3.91 38.1 6.96 6.67 1.63 24.4
GJLO
9.05 14.42 4.11 28.5 10.28 10.01 1.83 18.3
Health
46.66 37.75 1.49 8.4 54.02 39.76 9.22 23.2
National Security
3.72 2.72 0.42 15.5 3.47 3.47 0.84 24.1
PAIR
101.61 101.08 8.45 11.6 178.88 133.80 32.13 24.0
SPCR
8.63 8.63 1.00 19.8 31.54 15.41 4.01 26.0
Total
480.82 457.22 70.41 15.4 715.35 424.39 121.75 28.7
Total development exchequer issues in the period under review amounted to Kshs.70.41 billion, representing 15.4
per cent of the revised net estimates, compared to 28.7 per cent (Kshs.121.75 billion) in a similar period FY 2022/23.
Analysis of exchequer issues towards development expenditure by sector shows that the GECA Sector received the
highest proportion of exchequer issues to revised net estimates at 38.1 per cent while the EPW&NR Sector received
the lowest at 3.9 per cent. Table 2.5 shows exchequer issues towards development expenditure to MDAs under each
of the ten sectors in the first six months of FY 2023/24.
Table 2.5: Analysis of Exchequer Development Issues to MDAs by Sectors
Original Net Exchequer % of Exchequer

Revised Net Estimates
Sector and Respective MDAs Estimates Issues Issue to Revised
Net Estimates
Kshs. Billion
Agriculture, Rural and Urban Development
State Department for Lands and Physical Planning 4.48 4.90 0.92 18.9
State Department for Livestock Development 5.26 5.01 0.77 15.4
State Department for Crop Development 28.33 38.92 11.11 28.5

Net Estimates
Kshs. Billion
State Department for the Blue Economy and Fisheries 9.01 8.33 2.88 34.6
National Land Commission 0.11 0.11 - -
Sub-Total 47.18 57.26 15.69 27.4
Energy, Infrastructure and ICT
State Department for Roads 88.26 73.15 7.77 10.6
State Department of Transport 6.48 5.54 0.50 9.0
State Department for Shipping and Maritime Affairs 0.57 0.27 - -
State Department for Housing and Urban Development 28.34 14.94 1.23 8.2
State Department for Public Works 1.11 0.71 0.12 17.4
State Department for Information Communications Tech-
3.48 3.72 1.34 36.0
nology & Digital Economy
State Department for Broadcasting & Telecommunications 0.63 0.53 0.01 1.4
State Department for Energy 25.51 19.82 2.50 12.6
State Department for Petroleum 0.32 0.32 - -
Sub-Total 154.71 119.01 13.48 11.3
General Economics and Commercial Affairs
State Department for Trade 0.05 0.05 0.03 50.0
State Department for the ASALs and Regional Development 5.86 8.82 2.59 29.4
State Department for Industry 7.09 6.73 0.35 5.1

State Department for Micro, Small and Medium Enterprises 11.26 6.55 0.43 6.6
Development
State Department for Investment Promotion 6.55 5.64 0.06 1.1
State Department for East African Community - - -
State Department for Cooperatives 0.11 4.51 0.40
State Department for Tourism 0.15 0.12 0.05 44.5
Sub- Total 31.06 32.43 3.91 12.1
Health
State Department for Medical Services 40.84 32.54 0.52 53.54
State Department for Public Health and Professional Stan- 5.82
5.21 0.96 7.02
dards
Sub-Total 46.66 37.75 1.49 60.56
Education
State Department for Vocational and Technical Training 4.52 4.22 1.11 7.07
State Department for Higher Education and Research 2.86 3.00 0.24 3.55
State Department for Basic Education 18.55 20.33 9.25 22.13
Teachers Service Commission 1.14 1.16 0.34 1.20
Sub-Total 27.07 28.71 10.95 33.95
Governance, Justice, Law and Order
State Department for Correctional Services 1.10 0.70 0.23 33.4
State Department for Immigration and Citizen Services 2.68 2.75 0.21 7.6
National Police Service 1.85 1.65 0.33 19.7
State Department for Internal Security and National Ad- 1.18 7.48 3.32 44.3
ministration
The State Law Office 0.19 0.19 - -
The Judiciary 1.85 1.45 - -
Ethics and Anti-Corruption Commission 0.07 0.07 0.03 38.6

Net Estimates
Kshs. Billion
Office of the Director of Public Prosecutions 0.06 0.06 - -
Independent Electoral and Boundaries Commission 0.08 0.08 - -
National Gender and Equality Commission 0.004 0.005 - -
Sub-Total 9.05 14.42 4.11 28.5
Public Administration and International Relations
The Executive Office of the President 0.74 0.70 0.01 1.3
Office of the Deputy President 0.25 0.40 0.11 26.5
State House 0.93 1.31 0.74 56.6
State Department of Devolution 0.29 0.06 0.01 22.3
State Department of Economic Planning 56.02 59.52 0.61 1.0
State Department for Foreign Affairs 1.87 1.17 0.00 0.1
The National Treasury 38.05 35.17 6.46 18.4
State Department for Public Service 1.04 0.83 0.15 18.2
Parliamentary Joint Services 2.07 1.57 0.35 22.6
Public Service Commission 0.05 0.05 - -
Auditor General 0.31 0.32 0.00 0.6
Sub-Total 101.61 101.08 8.45 8.4
National Security
Ministry of Defence 3.72 2.72 0.42 15.5
Sub-Total 3.72 2.72 0.42 15.5
Social Protection, Culture and Recreation
State Department for Youth Affairs 0.83 0.72 0.42 57.3
State Department for Sports 0.13 0.08 0.02 26.5
State Department for Culture and Heritage 0.09 0.15 - -
State Department for Labour and Skills Development 0.69 0.34 0.31 93.8
State Department for Social Protection and Senior Citizen 3.62 3.86 0.22 5.7
Affairs
State Department for Gender and Affirmative Action 3.27 3.48 0.03 0.9
Sub-Total 8.63 8.63 1.00 11.6
Environment Protection, Water and Natural Resources
State Department of Water and Sanitation 28.17 32.89 4.81 14.6
State Department for Irrigation 16.02 15.12 4.88 32.3
State Department for Environment & Climate Change 1.90 1.78 0.38 21.3
State Department for Forestry 2.47 2.57 0.74 28.9
State Department for Mining 1.04 1.69 - -
State Department for Wildlife 1.53 1.15 0.10 9.0
Sub-Total 51.13 55.20 10.91 19.8
Grand Total 480.82 457.22 70.41 15.4
2.4.2 Ministerial Recurrent Exchequer Issues by Sector
In FY 2023/24, the initial gross ministerial recurrent budget was Kshs.1.68 trillion. This was revised to Kshs.1.36
trillion in Supplementary Budget I, representing 68.2 per cent of the ministerial expenditure allocation of Kshs.2.46
trillion, compared to Kshs.1.4 trillion allocated in FY 2022/23. Further analysis shows that recurrent ministerial ex-
penditure allocation was 37 per cent of the gross national budget of Kshs.4.54 trillion. Table 2.6 shows the sectorial

recurrent estimates and exchequer issues first six months of FY 2023/24.
Table 2.6: Sectoral Recurrent Estimates and Exchequer Issues
First Six Months, FY 2023/24 First Six Months, FY 2022/23
Name of the Exchequer Exchequer Is- Exchequer

Original Net Revised Net Net Esti- Exchequer
Sector Issues sues as % of Issues as %
Estimates Estimates mates (Kshs. Issues (Kshs.
Revised Net of Net Esti-
(Kshs. Bn) (Kshs. Bn) Bn) Bn)
(Kshs. Bn) Estimates mates
ARUD 18.62 21.73 8.63 39.7 18.3 12.29 67.1

Education 542.84 586.92 221.64 37.8 466.55 216.53 46.4
EI & ICT 17.41 17.19 8.02 46.7 22.75 30.51 134.1
EPW&NR 19.65 19.81 8.05 40.7 17.65 7.87 44.6
GECA 18.93 24.17 10.3 42.6 10.35 4.72 45.6
GJLO 219.31 223.91 108.83 48.6 221.46 101.87 46.0
Health 55.44 59.65 24.79 41.6 48.84 23.37 47.8
National Security 184.99 192.45 80.97 42.1 174.34 74.85 42.9
PAIR 183.6 170.17 70.86 41.6 158.16 64.63 40.9
SPCR 42 44.11 18.89 42.8 40 13.94 34.8
Total 1,303 1,360 561 41.2 1,178.40 550.57 46.7
Total exchequer issues towards recurrent ministerial expenditure in the period under review amounted to Kshs.561
billion, representing 41.2 per cent of the net estimates, compared to 46.7 per cent (Kshs.550.57 billion) recorded in a
similar period FY 2022/23. A review of the MDAs’ recurrent exchequer issues in the period under review shows that
the GJLO Sector received the highest percentage of exchequer issues at 48.6 per cent. In comparison, the Education
Sector received the lowest proportion at 37.8 per cent. Table 2.7 shows recurrent issues to the MDAs in each of the
ten sectors in the first six months of FY 2023/24.

Table 2.7: Recurrent Issues to the MDAs in each of the ten sectors
Original Net Revised Net % of Exchequer

Exchequer Issues
Sector & Respective MDAs Estimates Estimates Issue to Revised Net
Estimates
Kshs. Billion
Agriculture, Rural and Urban Development
State Department for Lands and Physical Planning 3.38 3.38 1.55 45.7
State Department for Livestock Development 3.08 3.08 1.36 44.1
State Department for Crop Development 7.75 11.03 3.79 34.4
State Department for the Blue Economy and Fisher-

2.78 2.75 1.3 47.1
ies
National Land Commission 1.64 1.49 0.64 42.9
Sub-Total 18.64 21.73 8.63 39.7
Energy, Infrastructure and ICT
State Department for Roads 1.66 1.61 0.67 41.8
State Department of Transport 2.70 2.55 1.51 59.2
State Department for Shipping and Maritime Affairs 0.76 0.66 0.13 20.1
State Department for Housing and Urban Develop-

1.20 1.28 0.59 46
ment
State Department for Public Works 2.56 2.53 1.16 45.8
State Department for Information Communications

2.39 2.44 1.22 49.8
Technology & Digital Economy
State Department for Broadcasting & Telecommuni-

3.89 3.96 1.75 44.2
cations
State Department for Energy 1.89 1.83 0.88 48.1
State Department for Petroleum 0.34 0.31 0.1 33.7
Sub-Total 17.41 17.19 8.02 46.7

General Economics and Commercial Affairs
State Department for Trade 1.97 1.89 0.8 42.3
State Department for the ASALs and Regional Devel-

9.25 14.44 6.33 43.8
opment
State Department for Industry 2.47 2.55 1.07 41.9
State Department for Micro, Small and Medium

1.68 1.66 0.68 41.1
Enterprises Development
State Department for Investment Promotion 0.98 1.05 0.35 32.9
State Department for East African Community 0.72 0.93 0.44 47
State Department for Cooperatives 0.78 0.64 0.26 40.7
State Department for Tourism 1.09 1.02 0.38 37.1

Sub-Total 18.93 24.17 10.3 42.6
Health
State Department for Medical Services 43.52 45.77 19.15 41.8

Exchequer Issues
Estimates
Kshs. Billion
State Department for Public Health and Professional

11.92 13.89 5.64 40.6
Standards
Sub-Total 55.44 59.65 24.79 41.6

Education
State Department for Vocational and Technical
15.87 20.62 5.2 25.2
Training
State Department for Higher Education and Research 79.34 90.24 34.85 38.6
State Department for Basic Education 125.64 134.32 28.5 21.2
Teachers Service Commission 321.99 341.74 153.09 44.8

Sub-Total 542.84 586.92 221.64 37.8
Governance, Justice, Law and Order
State Department for Correctional Services 34.67 34.84 15.06 43.2
State Department for Immigration and Citizen

8.00 8.58 4.18 48.8
Services
National Police Service 104.64 106.32 51.37 48.3
State Department for Internal Security and National

26.97 29.42 16.63 56.5
Administration
The State Law Office 5.65 5.81 2.42 41.6

The Judiciary 20.44 20.44 10.18 49.8
Ethics and Anti-Corruption Commission 3.82 3.69 1.72 46.6
Office of the Director of Public Prosecutions 3.59 4.01 1.7 42.4
Office of the Registrar of Political Parties 2.07 1.26 0.95 75.2
Witness Protection Agency 0.74 0.81 0.42 51.5
Kenya National Commission on Human Rights 0.53 0.54 0.25 45.8
Independent Electoral and Boundaries Commission 4.57 4.67 2.38 51
Judicial Service Commission 0.90 0.9 0.34 38.4
National Police Service Commission 1.19 1.15 0.55 47.8
National Gender and Equality Commission 0.47 0.44 0.2 44.9
Independent Policing Oversight Authority 1.05 1.02 0.49 47.8
Sub-Total 219.31 223.91 108.83 48.6

Public Administration and International Relations
The Executive Office of the President 3.59 3.33 1.27 38.1
Office of the Deputy President 3.28 3.89 1.49 38.2
Office of the Prime Cabinet Secretary 1.20 1.2 0.4 33.1
State Department for Parliamentary Affairs 0.67 0.39 0.14 35.1

Exchequer Issues
Estimates
Kshs. Billion
State Department for Performance and Delivery

0.48 0.36 0.3 83.9
Management
State Department for Cabinet Affairs 0.90 0.62 0.2 32.5
State House 6.37 8.53 5.12 60.1
State Department of Devolution 1.88 1.94 0.66 33.7
State Department of Economic Planning 4.03 3.94 1.84 46.8
State Department for Foreign Affairs 17.70 19.18 8.54 44.5
State Department for Diaspora Affairs 1.31 1.32 0.29 22.3
The National Treasury 69.23 51.93 23.13 44.5
State Department for Public Service 20.35 20.81 5.78 27.8
Parliamentary Service Commission 0.91 0.92 0.43 46.8
National Assembly 24.55 24.71 10.16 41.1

Parliamentary Joint Services 6.29 6.32 2.68 42.4
Senate 7.16 7.2 3.54 49.1
The Commission on Revenue Allocation 0.52 0.52 0.17 32.4
Public Service Commission 3.66 3.51 1.18 33.6
Salaries and Remuneration Commission 0.56 0.55 0.21 37.5
Auditor General 7.42 7.57 2.86 37.8

Controller of Budget 0.77 0.71 0.24 33.5
The Commission on Administrative Justice 0.77 0.75 0.26 35.4
Sub-Total 183.60 170.17 70.86 41.6

National Security
Ministry of Defence 140.69 146.6 61.03 41.6
National Intelligence Service 44.30 45.85 19.95 43.5
Sub-Total 184.99 192.45 80.97 42.1
Social Protection, Culture and Recreation
State Department for Youth Affairs 2.80 2.72 1.37 50.3
State Department for Sports 1.38 1.31 0.62 46.9
State Department for Culture and Heritage 2.44 2.26 1.15 50.9
State Department for Labour and Skills Development 1.74 1.56 0.79 50.4
State Department for Social Protection and Senior

32.44 34.27 14.48 42.2
Citizen Affairs
State Department for Gender and Affirmative Action 1.20 1.99 0.49 24.8
Sub-Total 42.00 44.11 18.89 42.8

Exchequer Issues
Estimates
Kshs. Billion
Environment Protection, Water and Natural Resources
State Department of Water and Sanitation 3.28 3.2 1.37 42.6
State Department for Irrigation 1.15 1.13 0.53 47.2

State Department for Environment and Climate
3.58 3.23 1.88 58.3
Change
State Department for Forestry 5.57 5.57 2.94 52.8
State Department for Mining 1.37 1.99 0.44 22.1
State Department for Wildlife 4.70 4.67 0.88 18.9
Sub-Total 19.65 19.81 8.05 40.7
Grand Total 1,302.80 1,360.12 560.99 41.2
2.4.3 Exchequer Issues to the Consolidated Fund Services
The CFS comprises funds allocated towards (i) Repayment of Public Debt (domestic and foreign) and govern-
ment-guaranteed loans to parastatals, (ii) Pensions and Gratuities, (iii) Salaries and Allowances to Constitutional
Officeholders and Miscellaneous Services, and (iv) Subscriptions to International Organizations.
The initial allocation to CFS in FY 2023/24 amounted to Kshs.1.96 trillion. This was revised to Kshs.2.08 trillion in
Supplementary Budget I, representing 45.8 per cent of the gross national budget of Kshs.4.54 trillion, compared to
Kshs.1.57 trillion allocated in FY 2022/23. The growth of 32.5 per cent (Kshs.51 billion) towards CFS in FY 2023/24
in comparison to FY 2022/23 is attributable to increased debt payment obligations. Table 2.8 shows the exchequer
issues to CFS in the first six months of FY 2022/23.
Table 2.8: CFS Budgetary Allocation and Exchequer Issues

Original Net
Estimates Revised Net % of Ex- Net Exchequer
CFS Category Exchequer % of Ex-
(Kshs. Bil- Estimates chequer to Estimates Issues
Issues (Kshs. chequer to
lion) (Kshs. Bil- Revised Net (Kshs. (Kshs.
Billion) estimates
lion) Estimates billion) Billion)
Public Debt 1,751.07 1,866.04 600.73 32.2 1,393.12 503.80 36.2
Pensions and Gratuities 189.09 189.09 59.01 31.2 171.83 47.57 27.7
Salaries, Allowances &

23.53 23.72 8.21 34.6 6.87 4,44 64.7
Miscellaneous Services
Subscriptions to Interna-
- - - - 0.001 - -
tional Organizations
Total 1,963.70 2,078.85 667.95 32.1 1,571.81 555.81 35.4
In the first six months of FY 2023/24, exchequer issues to CFS were Kshs.667.95 billion, representing 32.1 per cent
of the annual net estimates, compared to 35.4 per cent (Kshs.555.81 billion), issued in a similar period FY 2022/23.
The increase is attributed to increased debt payment obligations, which was adversely affected by depreciation of the
Kenyan shilling against major foreign currencies for foreign debt. Annex 1 shows the trend in exchange rate move-
ment for July to December 2023, specified on page 126
Salaries, Allowances & Miscellaneous Services received the highest proportion of exchequer issues to revised net
estimates at 34.6 per cent, while Pensions and Gratuities received the lowest at 31.2 per cent.
2.4.4 Exchequer Approvals and Issues Under Article 223 of the Constitution of Kenya
Article 223 of the Constitution allows the MDAs to access additional funding during the budget implementation
process if the amount appropriated for any purpose under the Appropriation Act is insufficient or a need has arisen
for expenditure for a purpose for which no amount has been claimed by that Act or money has been withdrawn from
the Contingencies Fund.
In the first six months of FY 2023/2024, the Controller of Budget authorised a total of Kshs.3.29 billion under Article
223 of the Constitution. This amount was 0.07 per cent of the gross budget estimates and, therefore, within the 10
per cent ceiling set out in Article 223 of the Constitution. Table 2.9 shows exchequer issues under Article 223 of the
Constitution of Kenya in the reporting period.
Table 2.9: Exchequer Approval Issues Under Article 223 of the Constitution
Exchequer requested
Amount Approved
by the National Trea-
Name of MDA Date Purpose by National Treasury
sury and approved by
(Kshs.)
CoB (Kshs.)
Support operations in response to El Nino
Ministry of Defence Nov-23 200,000,000 -
rains
Cater for AIA under the Eastern Electricity
Aug-23 Highway Project (Kenya Ethiopia Intercon- 1,500,427,347 -
nector)
Cater for AIA under the Eastern Electricity
Ministry of Energy and Aug-23 Highway Project (Ethiopia Kenya Intercon- 891,576,982 -
Petroleum nector)
Stabilisation of petroleum pump prices for
Aug-23 1,823,248,800 -
August-September
Stabilisation of petroleum pump prices for
Aug-23 16,597,436,071 -
August-September
Ministry of Roads and Facilitate payment of the pending bill for
Aug-23 500,000,000 -
Transport Mwache -Tsunza-Mtenza road
State Department for Cater for Wings to Fly funding under the
Aug-23 200,000,000 -
Basic Education Federal Republic of Germany
To cater for the improvement of NCPB
Aug-23 250,000,000 -
Dryers and bulk storage facilities
To procure maise drying and storage
State Department for Aug-23 2,244,000,000 448,800,000.00
facilities
Crop and Development
To pay the National Cereal and Produce
Nov-23 Board for the National Food Reserve to 500,000,000 500,000,000.00
cater for the purchase of excess maise
State Department for
Purchase of Cabinet Secretary’s official
East African Commu- Sep-23 16,300,000 -
motor vehicle
nity
State Department for To cater for the Eastern Electricity Highway
Sep-23 78,044,638 78,044,637.75
Energy Project
State Department
Cater for strengthening of forest manage-
for Environment and Aug-23 128,300,000 -
ment
Climate Change
Support the regional transport, trade and
ICT & The Digital Aug-23 873,000,000 221,537,950.95
development facilitation project (ICTA)
Economy
Facilitate the purchase of E-Passport
Immigration and Citi- Oct-23 500,000,000 -
booklets
zen Services

Exchequer requested
Amount Approved
by the National Trea-
Name of MDA Date Purpose by National Treasury
sury and approved by
(Kshs.)
CoB (Kshs.)
State Department for Loan AIA-Rwabura Irrigation Development
Oct-23 443,000,000 -
Irrigation Project
Cater for the COVID-19 outbreak and
Sep-23 strengthen the National System for Public 290,000,000 -
Medical Services
Health Emergency
State Department
Implementation of Kenya Youth Employ-
for Micro, Small and
Aug-23 ment and Opportunity Project (KYEOP) 470,439,000 -
Medium Enterprises
closure
Development
Aug-23 Cater for the facelift of KICC 1,584,473,027 -
Tourism
Cater for the purchase of relief food and
Nov-23 2,400,000,000 -
non-food items
Cater for planned drought humanitarian
State Department of Aug-23 emergency response intervention July - 2,000,000,000 1,007,218,057.00
ASALs and Regional September
Development Cater for implementation of IDA-funded
Aug-23 Kenya Development Response to Displace- 2,690,000,000 1,037,321,765.00
ment Impact Project
Sep-23 Cater for Emergency relief pending bills 766,902,800 -
State Department of
Cater for settlement of pending obligations
Youth Affairs and the Aug-23 250,000,000 -
and seamless closure of KYEOP
Arts
State Departmental for
Internal Security and
Oct-23 Cater for settlement of Mau forest evictees 660,000,000 -
National Administra-
tion
Jul-23 Cater for the purchase of motor vehicles 400,000,000 -
State House Construction of a modern Presidential dais
Oct-23 700,000,000 -
at the State House gardens
Refurbishment works of the former compa-
State Law Office Sep-23 250,000,000 -
ny’s registry to create modern office spaces
Cater for Value added Tax (VAT) refund to
Aug-23 450,767,438 -
the US Embassy
Cater for implementation of the East
Aug-23 African Transport, Trade and Development 405,030,580 -
The National Treasury
facilitation project
To cater for the budget deficit, settling the
Dec-23 pending bills and additional funding for 10,982,000,000 -
revenue mobilisation
Total 51,044,946,683 3,292,922,410.70
Source: The National Treasury OCoB records
The cumulative exchequer issues under Article 223 amounted to Kshs.3.29 billion, representing 0.2 per cent of the
MDAs’ revised net estimates budget of Kshs.1.82 trillion appropriated by Parliament.
In line with Article 223 (2) of the Constitution, the consent of Parliament should be obtained or sought within two
months after the first withdrawal of the money. If Parliament is not sitting during the time contemplated in clause
(2) or is sitting but adjourns before the approval has been sought, the approval should be sought within two weeks
after its next sitting.

2.4.5 Approval for Withdrawals from the Equalization Fund
The Equalisation Fund is established under Article 204 (1) of the Constitution of Kenya, which requires that half a
per cent (0.5 per cent) of all the revenue collected by the National government each year, calculated based on the
most recent audited revenue received, as approved by the National Assembly, to be paid into the Fund. Article 204(2)
of the Constitution provides that the National Government shall use the Equalisation Fund only to provide essential
services, including Water, Roads, Health Facilities, and Electricity to marginalised areas to the extent necessary to
bring the quality of those services in those areas to the level generally enjoyed by the rest of the nation, so far as is
possible.
In the period under review, the Controller of Budget authorized Kshs.95.27 million from the Equalisation Fund
comprising Kshs.24.27 million for development expenditure for projects implemented by the State Department of
Water and Sanitation, and Kshs.71 million related to the Equalisation Fund Secretariat expenses. Table 2.10 below
shows the approval for withdrawals from the Equalisation Fund in FY 2022/23.
Table 2.10: Withdrawal from the Equalisation Fund

Revised Net Estimates Cumulative Exchequer Issues
Classification
Kshs. Kshs.
Recurrent (Secretariat) 380,000,000.00 71,000,000.00
Development – State Department of Water and Sanitation - 24,273,835.80

Total 380,000,000.00 95,273,835.8
Source: OCoB
2.4.6 Approval for Withdrawals from the Judiciary Fund
The Judiciary Fund is established under Article 173 of the Constitution. In the first six months of FY 2023/2024,
the Controller of Budget authorized the withdrawal of Kshs.9.84 billion from the Judiciary Fund to the Judiciary
Operational Accounts comprising Kshs.271.56 million for development activities and Kshs.9.57 billion for recurrent
activities, representing 18,7 per cent and 46.8 per cent of the net Development and recurrent estimates respectively.
Table 2.11 shows the approval for withdrawal from the Judiciary Fund in the first six months of FY 2023/24.
Table 2.11: Approval for Withdrawal from the Judiciary Fund

Original Net Estimates
% of Exchequer to
Revised Net Estimates Exchequer Issues
Budget
Vote Kshs.
Kshs. Kshs.
Recurrent 20,437,400,000.00 20,437,400,000.00 9,567,283,329.43 46.8
Development 1,850,000,000.00 1,450,000,000.00 271,562,403.05 18.7
Total 22,287,400,000.00 21,887,400,000.00 9,838,845,732.48 45.0
Source: The National Treasury and OCoB

3 OVERALL BUDGET PERFORMANCE
3.1 Introduction
This chapter presents the budget implementation summary for the National Government in the first six months of
FY 2023/24. The summary is disaggregated by development and recurrent expenditure. Consolidated Fund Services
is classified as recurrent expenditure and provides information on Public debt, Pensions, and Gratuities, as well as
Salaries and Allowances to Constitutional Office holders and Miscellaneous services. The chapter further disaggre-
gates expenditure by MDAs under major economic items for the development and recurrent votes, respectively.
3.2 FY 2023/24 Overall Budget
The National government original gross budget for FY 2023/24 amounted to Kshs.4.34 trillion, revised to Kshs.4.54
trillion in Supplementary Budget I, compared to Kshs.3.67 trillion in FY2022/23. This comprised of Kshs.807.64 bil-
lion for ministerial development expenditure, revised to Kshs.783.22 billion in Supplementary Budget I (see Annex
I, referenced on page 167) and Kshs.1.56 trillion for ministerial recurrent expenditures, revised to Kshs.1.68 trillion
in Supplementary Budget I (see Annex II referenced on page 170) and Kshs.1.96 trillion for CFS revised to Kshs.2.08
trillion in Supplementary Budget I. This recorded growth compared to Kshs.715.35 billion for ministerial develop-
ment expenditure, Kshs.1.40 trillion for ministerial recurrent expenditure, and Kshs.1.57 trillion for CFS allocated
in FY 2022/23.
To fund the budget, the Government targeted to raise Kshs.4.13 trillion revised to Kshs.4.28 trillion in Supplemen-
tary Budget I, comprising of tax revenue of Kshs.2.5 trillion, Non-Tax Revenue of Kshs.80.93 billion, and Other
Domestic Financing of Kshs.3.19 billion. The budget will also be funded by domestic borrowings amounting to
Kshs.851.89 billion and External Loans and Grants amounting to Kshs.849.76 billion. The domestic borrowing com-
prises of net domestic borrowing of Kshs.471.36 billion and internal debt redemptions (roll-overs) of Kshs.380.54
billion. The actual receipts in the Consolidated Fund for the first six months of FY 2023/24 were Kshs.1.44 trillion,
including an opening balance of Kshs.2.62 billion brought forward from FY 2022/23.
Table 3.1 shows the overall budget performance of the National Government in the first six months of FY 2023/24.
Table 3.1: Overall Budget Performance

First six months of FY 2023/24 (Kshs. Bn) First six months of FY 2022/23 (Kshs. Bn)
% of %
Re- Ap-
Revised Cumu- Cumu- Exche- Cumu- Exche-
vised Absorp- proved Exche- Absorp-
Gross lative lative quer to Net es- lative quer to
VOTE Net tion Rate Gross quer tion rate
Esti- Exche- Expendi- Revised timates Expendi- Revised
esti- (%) esti- Issues (%)
mates quer ture Net Esti- ture Net Esti-
mates mates
mates mates
Recur-
3,760.08 3,438.97 1,228.38 1,421.27 35.7 38.3 2,975.71 2,750.21 1,106.39 1,270.69 40.2 42.7
rent
: MDAs 1,681.23 1,360.12 560.99 752.92 41.2 44.8 1,403.90 1,178.40 550.57 677.04 46.7 48.2
: CFS 2,078.85 2,078.85 667.95 668.35 32.1 33.1 1,571.81 1,571.81 555.81 593.65 35.4 37.8
Develop-
783.22 457.22 70.41 197.41 15.4 25.2 715.35 424.39 121.75 171.61 28.7 24
ment
Total 4,543.30 3,896.19 1,299.34 1,638.67 33.3 36.1 3,691.06 3,174.60 1,228.14 1,442.30 38.7 39.1
Source: National Treasury, OCoB and MDAs

The total exchequer issues by the National treasury to National government in the first six months of FY 2023/24
were Kshs.1.30 billion, representing 33.7 per cent of the revised net estimates, compared to 38.6 per cent (Kshs.1.23
billion) recorded in a similar period in FY 2022/23. The exchequer issues comprised Kshs.70.41 billion (15.4 per
cent) for ministerial development expenditure, Kshs.560.99 billion (41.2 per cent) for ministerial recurrent expendi-
ture and Kshs.667.95 billion (32.1 per cent) to CFS.
Gross expenditure for the National government was Kshs.1.64 trillion, recording an absorption rate of 36.1 per cent,
compared to Kshs.1.44 trillion (39.1 per cent) recorded in a similar period FY 2022/23. This comprised ministerial
development expenditure at Kshs.197.41 billion (absorption rate of 25.2 per cent), ministerial recurrent expenditure
at Kshs.752.92 billion (absorption rate of 44.8 per cent), and Consolidated Fund Services at Kshs.668.35 billion (32.1
per cent).
Figure 3.1 presents the revised annual budget allocation by sector in the FY 2023/24.
Figure 3.1: Revised Annual Allocation by Sector FY 2023/24 (Kshs. Billion)
Figure 3.2 shows expenditure by vote in the first six months of FY 2023/24.
Figure 3.2: Expenditure by Sector (Kshs. Billion)
Source: MDAs and National Treasury

Figure 3.3 shows the proportion of expenditure by sector in the first six months of FY 2023/24.
Figure 3.3: Proportion of Expenditure by Sector in the FY 2022/23 (Kshs. Billion)
Source: MDAs & National Treasury
3.3 Consolidated Fund Services Budget Performance
The initial budget allocation for CFS in FY 2023/24 amounted to Kshs.1.96 trillion. This amount was revised to
Kshs.2.08 trillion in Supplementary Budget I, an increase compared to Kshs.1.57 trillion allocated in FY 2022/23.
Table 3.2 summarises the CFS vote implementation status for the first six months of FY 2023/24.

Table 3.2: CFS Budget Performance (Kshs. Millions)
First Six Months FY 2023/24 First Six-Month FY 2022/23
Exche- Expen-
CFS Cate- Exchequer Expen-
quer diture
gory Original Revised Exchequer Expendi- Issues as diture Net Esti- Exchequer Expendi-
Issues as as % of
Estimates Estimates Issues ture % of Esti- as % of mates Issues ture
% of Esti- Esti-
mates Estimates
mates mates
Public Debt 1,751,074.45 1,866,038.32 600,734.07 597,577.40 32.2 32.0 1,393,126.15 503,798.69 526,024.81 36.2 37.8
Pensions
and Gratu- 189,089.78 189,089.78 59,005.44 82,302.03 31.2 43.5 171,828.28 47,573.61 63,183.67 27.7 36.8
ities
Salaries &
Allowances
and Mis-
cellaneous
23,532.70 23,721.82 8,207.26 8,486.27 34.6 35.8 6,866.33 4,441.73 4,441.55 64.7 64.7
Services
(includes
Guaranteed
Debts)
Total 1,963,696.93 2,078,849.92 667,946.77 688,345.70 32.1 33.1 1,571,820.76 555,814.03 593,650.03 35.4 37.8
Total expenditure for CFS in the period under review amounted to Kshs.557.41 billion, representing 33.1 per cent of the
revised estimates for CFS, compared to Kshs.593.65 billion (37.8 per cent) recorded in a similar period FY 2022/23.
3.3.1 Public Debt
As of 31st December 2023, the Public debt stock stood at Kshs.11.14 trillion, comprising of Kshs.6.09 trillion (54.7
per cent) dues to external lenders and Kshs.5.05 trillion (45.3 per cent) dues to domestic lenders. Table 3.3 represents
the public debt position as of 31st December 2023.
Table 3.3: Public and Publicly Guaranteed Debt Stock Debt as of 31st December 2023 (Kshs. Million)
First six months of FY 2023/24 Composition

As of 30th June, As of 31st De- Percentage
Category (%) of Loan
2023 Loans dis- Loan paid cember, 2023 Change (%)
Portfolio
bursed (Principal)
External Debt
Bilateral 1,339,502.61 10,816.98 76,799.12 1,422,179.86 6.2 12.8
Multilateral 2,654,934.26 96,959.69 27,524.66 3,061,107.96 15.3 27.5
Commercial Banks 1,437,275.86 34,125.48 30,288.72 1,588,655.72 10.5 14.3
Suppliers Credits 14,848.21 - - 17,641.45 18.8 0.2
Sub-Total External Debt 5,446,560.94 141,902.15 134,612.50 6,089,584.98 11.8 54.7
Domestic Debt
Central Bank 102,592.26 17,670.58 39.39 120,223.45 17.2 1.1
Commercial Banks 2,095,068.99 72,779.56 58,128.10 2,109,720.45 0.7 18.9
Sub-total: Banks 2,197,661.25 90,450.14 58,167.49 2,229,943.89 1.5 20.0
Non-bank 2,506,969.82 185,097.24 9,696.45 2,682,370.61 7.0 24.1
IMF SDR* Funds On-Lent
95,721.40 - 5,099.35 104,244.60 8.9 0.9
to Government
Others (Non-residents) 31,965.43 1,677.00 93.00 33,549.43 5.0 0.3
Sub-Total Domestic 4,832,317.91 277,224.38 73,056.30 5,050,108.54 4.5 45.3
Grand Total 10,278,878.84 419,126.53 207,668.80 11,139,693.52 8.4 100.0
*IMF SDR-International Monetary Fund Special Drawing Rights

The public debt stock increased by 8.4 per cent from Kshs.10.28 trillion as of June 30th 2023 to Kshs.11.14 trillion as
of December 31st 2023. External debt recorded the highest growth at 11.8 per cent while domestic debt recorded 4.5
per cent. High growth in external debt is majorly attributed to the depreciation of the Kenya Shilling against major
world currencies since external debt stock is recorded in foreign currencies. Figure 3.4 depicts the trend in public
debt stock from December 31st, 2019 to December 31st, 2023.
Figure 3.4: Trend in Public Debt Stock
The original allocation for public debt servicing in FY 2023/24 amounted to Kshs.1.75 trillion. This amount was
revised to Kshs.1.87 trillion in Supplementary Budget I, representing 89.8 per cent of the CFS budget, an increase
of 34.7 per cent compared to Kshs.1.39 trillion allocated in FY 2022/23 (as at 31st December 2022). The increase is
attributed to Kshs.336.26 billion external public debt that will be maturing within the financial year, as indicated in
Table 3.4.
Table 3.4: Composition of External Debt Stock by Maturity Period

Remaining Maturity Period Amount (Kshs. Mn)
00 to 01 Years 336,257.30
01 to 02 Years 90,386.49
02 to 03 Years 10,038.00
03 to 05 Years 462,462.32
05 to 10 Years 1,220,350.25
10+ Years 3,970,090.62
Total 6,089,584.98
The revised Public debt allocation for FY 2023/24 of Kshs.1.87 trillion, comprised of Kshs.918.84 billion for interest
payments and Kshs.947.2 billion for redemptions (principal payments). Allocation towards servicing of external
debt amounting to Kshs.839.14 billion comprising Kshs.566.66 billion for redemption and Kshs.272.48 billion for
interest payments. Allocation to domestic debt amounted to Kshs.1.03 trillion, comprising Kshs.380.54 billion for
redemption and Kshs.646.36 billion for interest payments.
Total expenditure on public debt in the first six months of FY 2023/24 was Kshs.597.56 billion, representing 32 per
cent of the revised annual estimates, compared to Kshs.526.02 billion (37.8 per cent) recorded in a similar period FY
2022/23. The expenditure comprised Kshs.234.86 billion towards principal redemption, Kshs.355.18 billion towards
interest payments, Kshs.6.69 billion as other charges and Kshs.833.85 million as commitment fees.
External debt servicing amounted to Kshs.238.08 billion, consisting of Kshs.133.19 billion for redemption, Kshs.97.36
billion for interest payment, Kshs.6.69 billion as other charges and Kshs.833.85 million as commitment fees. External
debt was affected by the negative effects of a weak shilling as indicated on Annex XII. The total domestic debt pay-
ment was Kshs.359.48 billion, comprising of Kshs.101.67 billion and Kshs.257.81 billion for redemption and interest
payments, respectively.
3.3.2 Overdraft Facility
The overdraft facility is a temporary source of funds primarily used to finance the shortfall in payment of domestic
debt instruments such as matured Treasury Bills and bonds. The government overdraft is managed by the Central
Bank of Kenya (CBK), and it is restricted to a maximum of 5 per cent of the most recently audited revenues. Accord-
ing to Section 15 (3) of the PFM Act, it must be paid off by the end of the financial year.
For the financial year 2023/24, the overdraft limit is set at Kshs.97.05 billion and is charged at the prevailing CBK
rate on the amount outstanding at the end of each month. During the first six months of FY 2023/24, the CBK rate
was 10.5 per cent.
During the first six months of FY 2023/24, the total charge on the overdraft facility amounted to Kshs.4.21 billion,
which is an increase of 105.8 per cent compared to the overdraft facility charges of Kshs.2.04 billion during a simi-
lar period in FY 2022/23. This increase is due to the gradual change in the CBK rate from 8.75 per cent to 10.5 per
cent from 1st July to 30th November and 12.5 per cent in December 2023 respectively. Further, the overdraft limit
increased from Kshs.80.05 billion in FY 2022/23 to Kshs.97.05 billion in FY 2023/24. This was after the revision of
the Government advances facility as per Section 46(3) of the Central Bank of Kenya Act 2015 CAP 491, which is 5
per cent of Kshs.1.94 trillion audited gross ordinary revenue as of 30th June 2023, excluding domestic borrowing,
external loans, and external grants. Table 3.5 shows the charges on overdraft facility by month in the first six months
of FY 2023/24.
Table 3.5: Charges on Overdraft Facility by Month
First Six Months FY 2023/24, (Kshs.) First Six Months FY 2022/23, (Kshs.) Variance in Per Cent
Month
a b c=(a-b)/b*100
July 589,087,532 327,533,507 79.9
August 639,594,587 325,712,817 96.4
September 660,806,400 279,606,848 136.3
October 683,890,855 318,941,010 114.4
November 697,958,319 356,100,815 96.0
December 936,398,170 436,922,401 114.3

Total 4,207,735,863 2,044,817,398 105.8
3.3.3 Salaries and Allowances and Miscellaneous Services
In FY 2023/24, the allocations for Salaries and allowances and Miscellaneous Services (SAM) amounted to Kshs.4.74

billion. This was later revised to Kshs.4.80 billion in Supplementary Budget I compared to Kshs.4.62 billion allocated
in FY 2022/23. The 3.7 per cent growth in the budget is attributed to Kshs.45 million budget allocation for employer
contribution to the housing levy and other offices including the Office of the Director of Public Prosecutions.
In the first six months of FY 2023/24, the total expenditure on SAM was Kshs.1.64 billion, which is 34.1 per cent
of the revised annual estimates as compared to Kshs.1.62 billion (35.1 per cent) recorded in a similar period in FY
2022/23. Figure 3.5 shows the trends in budgetary allocations and expenditures for salaries, allowances, and miscel-
laneous services from FY 2019/20 to FY 2023/24.
Figure 3.5: Trend in Salaries, Allowances, and Miscellaneous Services (Kshs. Billion)
Table 3.6 shows SAM performance in the first six months of FY 2023/24.
Table 3.6: Salaries, Allowances, and Miscellaneous Budget Performance (Kshs. Million)
Name of the
Office Original Esti- Revised Budget Perfor- Printed Expendi- Budget Perfor-
Exchequer Expenditure
mates Estimates mance (%) Estimates ture mance (%)
Salaries & Allowance
Office of the At-

19.31 19.31 5.79 5.79 30.0 18.74 17.57 93.7
torney General
Director of Pub-
9.62 19.62 12.30 12.30 62.7 9.34 4.67 50.0
lic Prosecutions
The Judicial
Service Com- 3,656.20 3,656.20 1,237.55 1,237.55 33.8 3,530.30 1,225.36 34.7
mission
Auditor General 21.56 21.56 5.79 5.79 26.9 20.93 5.56 26.6
Public Service
86.78 86.78 44.10 44.10 50.8 120.36 35.79 29.7
Commission
Teachers Service
93.78 93.78 37.71 37.71 40.2 91.05 36.24 39.8
Commission
Ethics and
Anti-Corruption 22.87 22.87 10.72 10.72 46.9 22.20 9.58 43.1
Commission

Name of the
Kenya National
Commission on 42.50 42.50 21.33 21.33 50.2 41.27 20.93 50.7
Human Rights
Commission on
Administrative 27.38 27.38 13.95 13.95 51.0 26.58 13.27 49.9
Justice
National Gender
& Equality Com- 17.49 17.49 21.33 21.33 121.9 16.98 22.57 132.9
mission
National
Cohesion &
128.90 128.90 29.37 29.37 22.8 125.14 26.85 21.5
Integration
Commission
Commission
on Revenue 79.43 79.43 33.23 33.23 41.8 83.45 38.15 45.7
Collection
Salaries &
Remuneration 96.60 96.60 41.80 41.80 43.3 93.78 39.59 42.2
Commission
National Land
145.08 145.08 37.66 37.66 26.0 140.86 35.91 25.5
Commission
Controller of
18.36 18.36 4.81 4.81 26.2 17.82 4.59 25.8
Budget
National Police
Service Com- 88.74 88.74 25.43 25.43 28.7 86.15 22.79 26.5
mission
Independent
Electoral &
105.82 105.82 0.22 0.22 0.2 102.73 31.85 31.0
Boundaries
Commission
Sub-Total 4,660.40 4,670.40 1,583.09 1,583.09 33.9 4,547.69 1,591.27 35.0
Office of the
President / Dep-
9.08 9.08 9.99
uty President: (a)
President 42.44 42.44 39.1 41.20 44.7
(b) Deputy
7.54 7.54 8.41
President
(a) Former
7.21 7.21 8.95
Presidents
24.18 24.18 44.7 23.47 54.1
(b) Former First
3.61 3.61 3.76
Lady
Sub-Total 66.62 66.62 27.43 27.43 41.2 23.47 12.71 54.1
Total Salaries
4,727.02 4,737.02 1,610.52 1,610.52 34.0 4,612.37 1,622.38 35.2
and Allowances

Name of the
Miscellaneous Services
Employer
Contribution to 0.00 45.00 23.77 23.77 52.8
Housing Levy
Employer
Contribution to 12.50 12.50 0.93 0.93 7.4 12.50
N.S.S. F
Total Miscella-
12.50 57.50 24.70 24.70 43.0 12.50
neous Services
Grand Total 4,739.52 4,794.52 1,635.22 1,635.22 34.1 4,624.87 1,622.38 35.1
Source: The National Treasury
When undertaking her oversight role, the Controller of Budget observed the absorption of SAM, National Gender
and Equality Commission budget performance stood at 121.9 per cent against its annual allocation. This is attributed
to underbudgeting, and the Controller of Budget recommends the regularisation in the Supplementary Budget II.
Additionally, the Controller of Budget noticed that the average SAM budget performance in the first six months was
34.1 per cent, with several SAM categories having less than 50 per cent budget performance as illustrated in Table
3.6. Therefore, the Controller of Budget recommends that the National Treasury address the factors that affect SAM
budget performance or rationalise the SAM budget allocations during the remaining period of FY 2023/24.
3.3.4 Guaranteed Debt
As of 31st December 2023, the guaranteed debt stock stood at Kshs.183.08 billion compared to Kshs.170.23 billion as
of 30th June 2023 with the increase attributed to the depreciation of the Kenya Shilling against major foreign curren-
cies. Table 3.7 shows the list of guaranteed loans as of 31st December 2023.

Table 3.7: List of Guaranteed Loans as of 31st December 2023 (Kshs. Million)
Classification FY 2023/24
Loans
Loans portfolio Composition
portfolio as Loan Loans paid as of 31st De- (%) of Loan
Agency Year Purpose of the loan Creditor of 30th June Disburse- (Principal cember 2023 Portfolio
2023 ments amount)
Kenya Air- Kenya Airways

2017 EXIM Bank USA 88,223.87 _ 5,456.55 92,299.45 50.4
ways Guarantee
Mombasa Diesel
Government of
1995 Generating Power 825.20 _ _ 708.16 0.4
Japan
Plant
Sondu Miriu Hydro- Government of
1997 1,148.28 _ _ 1,126.20 0.6
power Project Japan
Sondo Miriu Hydro- Government of
2004 7,049.34 _ _ 7,874.00 4.3
power II Japan
Sondo - Miriu
Government of
2007 Hydropower Project 3,296.13 _ _ 3,692.95 2.0
Japan
Sangoro Power Plant
Olkaria 1 Unit 4 and
Kenya Government of
2010 5 Geothermal Power 14,938.45 _ _ 16,293.88 8.9
Electricity Japan
Project
Generating
Company
Rehabilitation and
Government of
Expansion of the
2010 Federal Republic of 598.16 _ _ 339.74 0.2
Hydropower Plant
Germany - GiZ
Kindaruma
Rehabilitation and
Government of
Upgrade of the
2011 Federal Republic of 1,916.42 _ _ 1,723.57 0.9
Geothermal Plant
Germany - GiZ
Olkaria
DSSI Japan for Ken- Government of

2021 1,272.20 _ _ 1,293.95 0.7
Gen Loans Phase 1 Japan
Mombasa Port
Government of
2007 Development Pro- 20,174.54 _ _ 22,605.29 12.3
Japan
gramme
Kenya Port Develop-
Government of
2015 ment Project - Phase 30,040.24 _ _ 34,372.88 18.8
Japan
Kenya Ports II
Authority DSSI Japan - Kenya
Government of
2021 Ports Authority (KE- 351.14 _ _ 351.56 0.2
Japan
P25)
DSSI Japan - Kenya
Government of
2021 Ports Authority (KE- 394.98 _ _ 401.73 0.2
Japan
P25) - Phase II
Total 170,228.96 5,456.55 183,083.36
In FY 2023/24, the allocation towards payment for guaranteed debt was Kshs.17.19 billion revised to Kshs.18.92
billion in Supplementary Budget I. The total amount paid on guaranteed loans during the first six months of FY
2023/24 amounted to Kshs.6.85 billion, which was payment for Kenya Airways Guarantee with Kshs.5.46 billion
being redemption of loan and Kshs.1.39 billion being interest payment.

3.3.5 Pensions and Gratuities
The allocation for Pensions and Gratuity for the FY 2023/24 amounted to Kshs.189.09 billion, a 10 per cent increase
from the previous financial year’s allocation of Kshs.171.83 billion. This allocation is in four categories: Ordinary
Pensions of Kshs.82.93 billion, Commuted Pensions and Gratuities of Kshs.77.56 billion, Other Pension Schemes of
Kshs.134.1 million, and the Public Service Superannuation Scheme (PSSS) at Kshs.28.46 billion.
The increase in the Pensions and Gratuity Budget for FY 2023/24 is mainly attributed to the additional allocation
towards ordinary pension by Kshs.13.38 billion (19.2 per cent) and the Public Service Superannuation Scheme by
Kshs.2.59 billion (10 per cent). This increase brings the total FY 2023/24 allocation towards ordinary pensions to
Kshs.82.93 billion and the Public Service Superannuation Scheme to Kshs.28.46 billion.
Total payments towards Pensions and Gratuities in the first six months of FY 2023/24 amounted to Kshs.82.30 bil-
lion, representing 43.5 per cent of the gross estimates, compared to Kshs.63.18 billion (36.8 per cent) recorded in
FY 2022/23. Table 3.8 shows the performance for various pension categories in the first six months of FY 2023/24.
Table 3.8: Pension and Gratuities Budget Performance

First Six Months, FY 2023/24 First Six Months, FY 2022/23
Classification
of Pensions & Revised Esti-
Exchequer Expenditure Budget Per- Net Estimates Exchequer Expenditure Budget Perfor-
Gratuities mates (Kshs.
(Kshs. Mn) (Kshs. Mn) formance % (Kshs. Mn) (Kshs. Mn) (Kshs. Mn) mance %
Mn)
Ordinary Pension 82,933.73 35,743.73 40,157.39 48.4 69,549.07 32,136.02 34,716.14 49.9
Commuted
77,557.27 18,671.55 32,417.36 41.8 76,159.95 11,425.50 24,429.24 32.1
Pension
Other Pension
134.10 0.00 4.04 3.0 242.27 0.00 4.86 2.0
Schemes
Public Service
Superannuation 28,464.68 4,590.15 9,723.24 34.2 25,876.98 4,012.09 4,033.42 15.6
Scheme
Total 189,089.78 59,005.44 82,302.03 43.5 171,828.28 47,573.61 63,183.67 36.8
Notably, the budget implementation of Pensions and Gratuities has been impacted by the downtime of the Pension
Information System. Additionally, there has been underfunding from the Exchequer, as evidenced by the release of
Kshs.59.01 billion compared to the reported expenditure of Kshs.82.3 billion. Furthermore, the Government of Ken-
ya’s contribution (as the employer) remitted to the PSSS had a six-month contribution arrears as the Kshs.4.59 billion
remitted to PSSS was payment for May and June 2023. Figure 3.6 shows the Pensions and gratuities performance
trend from 31st December 2019 to 31st December 2023.

Figure 3.6: Trend in Pensions and Gratuities Performance Trend
The Controller of Budget recommends timely funding of Pension and Gratuities Votes and clearance of arrears on
Government contribution remittances to PSSS.
3.4 Ministries, Departments, and Agencies Expenditure by Economic Classification
3.4.1 Introduction
This section presents MDAs’ expenditure breakdown by economic items for development and recurrent activities
in the first six months of FY 2023/24. Development expenditure major economic items include Capital Transfers to
SAGAs, Civil Works and Construction of Residential and Non-Residential Buildings, Refurbishment of Buildings/
infrastructure, Purchase of Specialised Plant, Equipment, and Machinery, and Pre-Feasibility studies.
Recurrent expenditure major economic items include Compensation to Employees and use of Goods and Services Grants,
Subsidies, Social security benefits, Acquisition of Fixed assets and Non-fixed Assets among others. Some of the economic
items under use of Goods and Services includes Travelling, Printing and Advertising, Rentals and Rates for Non-Residen-
tial Buildings, Training, Hospitality, Maintenance Expenses for motor vehicles and other assets.
3.4.2 Ministries, Departments, and Agencies Economic Items Analysis
Ministerial allocation in FY 2023/24 amounts to Kshs.2.37 trillion, revised to Kshs.2.64 trillion in Supplementary
Budget I, comprising Kshs.783.22 billion for development activities and Kshs.1.68 trillion for recurrent programmes.
In the first six months of FY 2023/24, the ministerial expenditure was Kshs.950.33 billion (absorption rate of 38.6 per
cent), consisting of Kshs.197.41 billion for development activities representing 25.2 per cent and Kshs.752.92 billion
for recurrent activities representing 44.8 per cent. Annex XI, referenced on page 132 gives a breakdown of MDAs
recurrent performance by economic classification expenditure.

3.4.3 Ministries, Departments, and Agencies Development Expenditure Analysis
In FY 2023/24, gross allocations towards Ministerial development activities amounted to Kshs.807.64 billion, revised
to Kshs.783.22 billion in Supplementary Budget I, compared to Kshs.715.35 billion allocated in FY 2022/23. Gross
ministerial development expenditure in the first six months of FY 2023/24 amounted to Kshs.197.41 billion, record-
ing an absorption rate of 25.2 per cent, compared to 24 per cent (Kshs.171.61 billion), recorded in a similar period
of FY 2022/23. Table 3.9 shows ministerial development expenditure breakdown analysis by economic items in the
first six months of FY 2023/24.

Table 3.9: Breakdown of Development Expenditure by MDAs (Kshs. Millions)
Purchase
Refur- Construc- of Spe-
Construc-
bishment tion of Con- cialised Pre-Feasi-
tion of
MINISTRY/STATE Capital of Build- Residen- struction Plant, bility and Other Gross Ex- Net Expen-
Non-res- (A-I-A)
DEPARTMENT Transfers ings/ tial (In- and Civil Equip- Appraisal Expenses penditure diture
idential
Infra- cluding Works ment, Studies
Building
structure Hostels.) and Ma-
chinery
The Executive Office

- - - - 25.00 18.52 9.95 101.75 155.22 - 155.22
of the President
Office of the Deputy

- - 126.73 - - 8.98 - - 135.71 - 135.71
President
State House - 600.00 152.61 - - 8.50 - 4.29 765.40 - 765.40

- 230.83 - 5.57 189.74 33.60 - - 459.74 - 459.74
Correctional Services
State Department
for Immigration and - 25.98 441.28 - - - - 2,804.29 3,271.55 - 3,271.55
Citizen Services
National Police
- 61.35 1.36 - - 377.42 - 9.38 449.51 - 449.51
Service
State Department
for Internal Security
- - - - - 6,500.00 - - 6,500.00 - 6,500.00
and National
Administration

- 15.26 - - - - - 11.57 26.83 - 26.83
Devolution
State Department
for the ASALs
1,134.86 - - - - - - 85.40 1,220.26 - 1,220.26
and Regional
Development
Ministry of Defence 2,092.99 - - - - - - - 2,092.99 - 2,092.99

23.46 - - - - - - - 23.46 - 23.46
Foreign Affairs
State Department
for Vocational and 2,349.43 50.28 - - - 16.85 - - 2,416.56 753.40 1,663.16
Technical Training
State Department
for Higher Education 250.56 - - - - - - - 250.56 - 250.56
and Research

5,924.37 - - - - - - - 5,924.37 - 5,924.37
Basic Education
The National
3,344.02 - 70.00 - 25.00 254.71 1,590.67 1,483.08 6,767.47 62.97 6,704.50
Treasury

27,690.94 - 5.00 - - - 23.63 - 27,719.57 - 27,719.57
Economic Planning

7,182.63 28.24 - - - 49.60 - 5,700.81 12,961.28 530.15 12,431.12
Medical Services
State Department
for Public Health
5,189.39 - - - - - - - 5,189.39 - 5,189.39
and Professional
Standards
16,146.69 - 50.36 13.59 2.78 203.60 203.06 386.54 17,006.61 7,574.08 9,432.53
Roads
State Department of
20,086.00 - 57.83 - - 13.38 - 122.44 20,279.65 20,086.00 1,487.79
Transport

Purchase
Construc-
tion of
Non-res- (A-I-A)
idential
Building
chinery
State Department
for Shipping and - - - - - - 1.10 4.95 6.04 4.95 1.10
Maritime Affairs

Housing and Urban 3,154.32 - 257.46 - 1,483.03 2.94 72.71 413.78 5,384.25 3,238.82 2,145.43
Development

- 22.85 5.30 - 46.47 - - 27.61 102.22 - 102.22
Public Works
6,278.58 - - - 66.78 - 4.90 - 6,350.26 2,990.36 3,359.90
Irrigation
State Department of
15,382.05 - - - - - 100.00 - 15,482.05 1,270.00 14,212.05
Water and Sanitation

Lands and Physical 1,325.00 50.97 16.40 - - 16.89 323.27 739.31 2,471.84 249.56 2,222.28
Planning
State Department
for Information
Communications and 7,707.18 - - - - - 195.49 632.74 8,535.40 6,218.24 2,317.16
Technology & Digital
Economy
State Department
for Broadcasting & 315.50 - - - - - - 41.14 356.64 - 356.64
Telecommunications
5,793.28 - - - 21.00 4.86 - - 5,819.14 7,029.86 (1,210.72)
Sports

- - - - - - - - - - -
Culture and Heritage
State Department
for Youth Affairs and 34.65 - - - - 8.35 12.61 389.24 444.84 - 444.84
the Arts
1,421.78 - 127.95 - 4,927.35 - 222.11 - 6,699.19 1,071.38 5,627.81
Energy
State Department
for Livestock 2,117.24 - - - 92.72 - 9.31 185.05 2,404.32 1,100.00 1,304.32
Development

the Blue Economy 2,239.42 - - - 71.00 2.50 451.52 112.67 2,877.11 - 2,877.11
and Fisheries

10,370.05 13.98 - - - 824.63 188.94 2,624.52 14,022.13 - 14,022.13
Crop Development

4,400.00 0.89 - - - 0.50 0.37 6.63 4,408.40 - 4,408.40
Cooperatives
25.00 - - - - - - - 25.00 - 25.00
Trade
433.42 - - - 14.06 - 166.96 13.30 627.74 - 627.74
Industry
State Department
635.18 - - - - - - - 635.18 - 635.18
Medium Enterprises
Development
State Department
for Investment - - - - - - - - - - -
Promotion

Purchase
Construc-
tion of
Non-res- (A-I-A)
idential
Building
chinery
State Department
for Labour and Skills 7.50 45.04 - - - 3.68 5.93 86.48 148.62 - 148.62
Development
State Department
for Social Protection
215.72 - - - - - 12.91 665.39 894.01 - 894.01
and Senior Citizen
Affairs

- - 12.52 - 268.92 - 3.40 - 284.84 - 284.84
Mining
- - - - - 173.04 228.22 146.99 548.25 450.00 98.25
Petroleum
50.00 - - - - - - - 50.00 - 50.00
Tourism
69.33 - - - - - - 88.78 158.11 49.08 109.03
Wildlife
State Department
for Gender and 1,591.40 - - - - - - 44.58 1,635.98 200.00 1,435.98
Affirmative Action
267.50 - - - - 17.54 - 40.78 325.82 40.78 285.04
Public Service
The State Law Office - - - - - - - - - - -
The Judiciary Fund - 90.21 - - - 260.90 - (1.00) 351.12 - 351.12

Ethics and
Anti-Corruption - - 48.37 - - - - - 48.37 - 48.37
Commission
Office of the
Director of Public - 13.83 - - - - - 0.36 14.19 - 14.19
Prosecutions
State Department
for Environment and 254.14 - - - 0.99 22.01 - 243.46 520.60 166.30 354.30
Climate Change

1,365.13 - - - - - - - 1,365.13 353.19 1,011.93
Forestry
National Land
- - - - - 6.54 - - 6.54 - 6.54
Commission
Independent
Electoral and
- - - - - - - - - - -
Boundaries
Commission
Parliamentary Joint
- 194.77 38.11 - - 195.25 - 145.00 573.14 - 573.14
Services
Public Service
- - - - 19.44 - - - 19.44 - 19.44
Commission
Teachers Service
- 3.82 5.91 - - - - 197.37 207.11 12.13 194.98
Commission
Auditor General - - - - - - - - - - -
National Gender and

- - - - - - - - - - -
Equality Commission
Total 156,868.70 1,448.31 1,436.64 19.15 7,234.83 9,024.78 3,827.08 17,559.65 197,419.14 52,157.11 143,967.89
Source: MDAs

Analysis of MDAs’ development expenditure by economic classifications shows that the highest expenditure by cat-
egory was on Capital Transfers by MDAs at Kshs156.87 billion, representing 79.5 per cent of the gross development
expenditure. Capital Transfers by the MDAs may be in the form of subsidies, grants, or direct transfers to Semi-Au-
tonomous Government Agencies (SAGAs, which are meant to complement activities and mandates executed on
behalf of parent ministries. A summary of the Capital Transfers is annexed to this report (see Annex II referenced
on page 127).
Other budget items with significant expenses included Purchase of Specialised Plant, Equipment and Machinery at
Kshs.9.02 billion and Construction and Civil Works at Kshs.7.25 billion, representing 4.6 per cent and 3.7 per cent,
respectively.
Further analysis shows that the State Department for Economic Planning had the highest Capital Transfers at
Kshs.27.69 billion, representing 18.2 per cent of the total Capital Transfers, followed by the State Department for
Transport at Kshs.20.08 billion, which represented 13.2 per cent of the total capital transfers.
Figure 3.7 shows the composition of MDAs’ development expenditure in the first six months of FY 2023/24.
Figure 3.7: Breakdown Summary of MDAs’ Development Expenditure (Kshs. Billion)
3.4.4 Ministries, Departments, and Agencies Recurrent Expenditure Analysis
In FY 2023/24, gross allocation to ministerial recurrent expenditure amounted to Kshs.1.56 trillion, revised to
Kshs.1.68 trillion in Supplementary Budget I, compared to Kshs.1.40 trillion allocated in FY 2022/23. Gross recur-
rent expenditure by MDAs in the first six months of FY 2023/24 was Kshs.752.92 billion, representing 44.8 per cent
of the revised gross recurrent budget, compared to Kshs.671.88 billion (47.9 per cent) recorded in a similar period
FY 2022/23.
A breakdown of expenses by economic items for ministerial recurrent expenditure in the first six months of FY
2023/24 is presented in Table 3.10.

Table 3.10: Breakdown of Recurrent Expenditure by MDAs (Kshs. Million)
Use of Goods and Services Subsidies Grants Acqui-

36
sition of
Com- Current Non-Fi-
Office Social Acqui-
Compen- muni- Main- Transfers nancial
MINISTRY/ Spe- Routine and Secu- Other sition Gross
sation to Utilities, cation, Print- Rentals tenance Fuel Subsidies (Grants Assets Net Expen-
DEPARTMENT/ Do- cialised Mainte- Insur- General rity Grants Transfers of Fi- Expendi- (A-I-A)
Employ- Supplies Sup- Foreign ing and of pro- Train- Hospi- Expens- Oil and Other to Public and Others diture
AGENCIES mestic Materi- nance- ance Sup- Bene- and Other and nancial ture
ees and plies Travel Adver- duced ing tality es-Oth- Lubri- Expenses Corpora- Transfer to
Travel als and Motor Cost plies fits Transfers Emergen- Assets
Services and tising Assets er cants tions Others Gov-
Supplies Vehicles and cy Relief
Ser- Assets ernment
Services
vices Units)
The Executive Office of
681.37 12.08 5.26 21.24 12.21 0.58 64.73 5.74 223.51 53.61 6.04 0.71 - 10.43 16.07 434.81 - 9.19 - - - - 34.26 1,591.85 2.52 1,589.33
the President
353.97 9.98 14.81 184.81 111.38 2.28 7.57 49.58 206.92 3.69 35.90 19.50 - 21.18 53.02 518.81 - - - - - - 25.00 1,618.41 - 1,618.41
President
Office of the Prime
174.36 - 3.23 28.99 6.13 - 31.62 - 17.76 - 0.15 - - 0.83 19.32 85.25 - - - - - - 2.99 370.63 - 370.63
Cabinet Secretary
43.62 - 0.46 33.98 6.36 0.53 - 10.92 17.23 - 0.50 0.10 - 4.48 4.00 - - - - - - 0.96 17.09 140.24 - 140.24
Parliamentary Affairs
State Department
for Performance and 56.12 7.99 2.31 44.44 7.15 0.10 - 2.87 28.38 0.14 0.93 - - 6.59 3.21 - - - - - - - 24.03 184.26 - 184.26
Delivery Management
12.09 - 1.02 23.36 1.52 0.14 - 4.49 7.65 - 0.48 - - 4.49 7.08 75.84 - - - - - - 33.42 171.57 - 171.57
Cabinet Affairs
State House 552.72 41.43 43.25 415.18 40.78 5.96 41.01 1.44 429.97 19.43 46.09 27.05 109.49 33.39 121.27 2,139.25 - 11.37 - - - - 566.68 4,645.77 - 4,645.77
12,239.70 217.06 2.02 172.38 0.82 0.74 75.78 4.10 16.71 2,103.65 64.87 2.41 625.00 21.14 276.66 209.30 - 2.28 - - 5.90 - 107.42 16,147.93 - 16,147.93
Immigration and Citizen 3,012.34 40.85 47.80 254.60 40.44 8.73 333.48 37.30 56.89 269.06 45.90 37.57 51.39 51.36 58.57 185.94 - 1.36 79.50 - 6.04 - 64.20 4,683.31 - 4,683.31
Services
National Police Service 40,900.27 621.81 8.73 351.83 - - 41.13 31.58 0.42 1,922.32 269.40 9.00 7,081.40 5.33 485.34 3,687.43 - - - - - - 477.17 55,893.14 - 55,893.14
Internal Security and 7,830.68 85.33 2.65 491.98 3.58 0.83 30.34 28.32 291.14 79.87 20.04 49.44 - 4.49 27.00 5,760.76 - 2.64 - 1,120.36 7.33 - 26.66 15,863.42 6.08 15,857.34
National Administration
State Department of
109.87 - 1.68 26.74 3.61 4.62 52.93 2.44 20.68 0.41 1.38 0.16 - 0.29 3.11 188.91 - 2.08 - 398.50 - - 4.97 822.37 - 822.37
Devolution
the ASALs and Regional 134.03 1.14 3.54 18.41 0.30 0.23 32.72 0.17 6.06 0.61 2.58 72.94 - 3.74 3.36 215.67 - - - 4,112.09 3,380.70 - 6.22 7,994.50 - 7,994.50
Development
Ministry of Defence 843.94 - 6.42 38.20 15.39 8.68 - 28.85 26.53 12.80 4.70 4.96 - 17.60 15.14 52.97 - - 68,872.78 - - - 12.18 69,961.17 - 69,961.17
5,042.92 201.55 127.56 118.76 1,318.57 13.09 1,276.12 4.91 203.35 18.83 28.51 61.53 43.17 67.03 52.54 559.93 - 29.24 40.98 - 328.14 - 170.44 9,707.17 68.59 9,638.58
Foreign Affairs
19.49 0.39 0.08 27.80 151.08 0.99 7.76 1.49 50.19 - 0.89 - - 0.10 1.50 11.00 - - - - - - 72.04 344.80 - 344.80
Diaspora Affairs
Vocational and Technical 3,869.48 0.08 1.16 17.69 0.19 1.14 29.22 15.32 3.56 0.19 0.83 0.09 - 2.34 2.00 - - 3.95 - 4,504.85 - - 1.11 8,453.21 2,827.43 5,625.78
Training
sition of
Ser- Assets ernment
Services
vices Units)
Higher Education and 124.04 4.60 3.79 28.08 3.40 0.53 26.07 5.63 12.77 0.14 5.37 1.72 - 5.85 8.46 7.62 - - 18,489.39 8,925.78 15,027.34 - 5.57 42,686.16 - 42,686.16
Research
2,096.35 - 1.04 36.47 0.76 0.59 13.61 0.04 2.79 - 4.74 2.02 - 7.25 14.38 9,609.88 - - - 72,771.71 - - - 84,561.63 - 84,561.63
Basic Education
The National Treasury 1,654.42 26.42 11.97 97.91 38.31 5.34 26.27 46.43 212.21 0.91 4.98 2.37 2,061.03 33.09 2.66 10,298.80 - - 4,059.54 16,528.99 - - 43.70 35,155.33 - 35,155.33
State Department of
205.48 0.13 0.60 19.67 1.16 - 2.47 4.28 11.82 0.29 4.24 0.24 - 0.16 8.00 6.97 - 1.11 - 1,421.85 - - 81.07 1,769.55 - 1,769.55
Economic Planning
4,530.42 22.49 0.57 63.01 1.68 0.28 0.15 216.81 9.14 23.30 0.29 0.15 - 0.36 20.66 - - - 18,003.40 1,000.00 35.60 - - 23,928.30 - 23,928.30
Medical Services
Public Health and 3,456.48 1.70 3.04 44.39 2.05 4.26 - 101.76 11.43 45.93 6.40 0.01 - 6.64 14.57 126.79 - - 4,379.90 - 246.50 - 42.48 8,494.32 0.90 8,493.42
Professional Standards
579.46 2.50 0.12 0.51 - 0.07 - - 1.12 9.72 0.13 0.96 - 0.36 - 176.90 - - 29,081.51 - - - 4.99 29,858.35 29,081.51 776.84
Roads
State Department of
92.53 6.51 1.44 14.00 5.15 1.95 1.16 3.89 5.71 7.58 0.63 3.18 - 0.57 9.95 10.21 - - - 1,311.10 - - 10.95 1,486.52 - 1,486.52
Transport
Shipping and Maritime 56.29 - 0.37 11.03 2.92 0.96 18.15 5.17 3.79 1.47 0.68 0.14 - 1.92 3.85 10.93 - 0.74 - 657.42 - - 4.52 780.37 632.83 147.53
Affairs
Housing and Urban 447.67 2.70 0.30 13.32 3.38 6.17 90.62 0.68 4.87 1.32 2.13 0.26 - 3.48 7.11 50.28 - - - - - - - 634.29 - 634.29
Development
367.97 2.83 0.59 6.28 0.13 0.26 38.72 0.16 3.63 2.73 0.00 0.70 - 0.53 2.15 22.59 - - - 710.00 - - 0.04 1,159.31 - 1,159.31
Public Works
97.71 2.12 0.07 11.79 1.75 0.12 - 4.24 4.49 - 0.54 - - 0.34 4.20 - - - - 385.50 - - 0.00 512.87 103.11 409.75
Irrigation
State Department of
247.64 3.61 - 5.39 1.48 0.05 - - 1.64 0.18 0.14 - - - - 7.42 - - - 1,266.13 - - - 1,533.68 - 1,533.68
Lands and Physical 1,350.49 34.74 6.63 65.42 - 0.18 240.25 9.59 21.36 49.62 3.77 0.55 - 15.15 36.90 22.55 - - - - - - 10.00 1,867.19 225.81 1,641.38
Planning
State Department
for Information
Communications 124.47 - 1.78 8.50 1.57 0.23 49.19 3.55 3.94 0.07 2.45 0.13 - - 4.89 5.19 - - 1,474.94 - - - - 1,680.90 458.98 1,221.92
Technology & Digital
37
Economy
sition of
Com- Current
38
Office Social Acqui- Non-Fi-

Ser- Assets ernment
Services
vices Units)
State Department
for Broadcasting & 207.51 0.72 0.86 28.74 0.99 370.68 15.20 2.80 14.59 1.18 2.06 0.45 - 0.51 6.06 8.83 - - - 1,465.29 - - 26.77 2,153.25 165.13 1,988.11
Telecommunications
92.44 - 0.85 10.96 2.86 0.02 25.20 1.10 3.61 1.54 0.77 0.62 - 0.86 0.17 1.79 - - 491.16 - - - - 633.94 - 633.94
Sports
93.11 - 1.15 28.76 2.58 1.58 15.95 2.13 25.73 1.38 1.35 2.55 - 0.42 4.16 0.43 - - 906.55 - - - - 1,087.83 0.15 1,087.68
State Department
for Youth Affairs and 359.35 1.21 2.41 30.60 2.35 2.79 39.94 3.81 12.50 8.64 2.34 2.28 - 4.03 4.21 6.28 - - - 835.27 - 1.74 0.80 1,320.55 - 1,320.55
the Arts
160.42 2.46 1.06 15.79 1.07 0.50 - 1.97 14.23 - 0.24 1.86 - 0.86 6.61 4.39 - - - 3,560.21 - - 2.57 3,774.24 - 3,774.24
Energy
646.78 10.88 2.86 32.87 10.38 2.21 29.57 9.03 7.74 102.89 3.17 0.84 - 9.11 7.46 66.25 - - - 329.50 - - 102.54 1,374.08 5.29 1,368.79
Livestock Development
the Blue Economy and 111.54 - 0.29 1.92 0.83 0.14 5.04 0.97 0.78 20.90 0.70 0.14 - 0.63 1.68 9.98 - - 1,154.77 - - - 0.82 1,311.13 15.57 1,295.56
Fisheries
349.33 6.36 2.42 9.01 - 0.79 15.71 3.85 4.15 17.21 0.34 7.49 - 1.85 0.55 13.65 - 0.90 5,652.68 - - - 0.20 6,086.50 - 6,086.50
Crop Development
125.91 - 0.05 25.10 0.96 27.64 38.32 7.51 13.33 1.79 1.37 - - 1.87 4.57 19.24 - - - 490.21 - - 16.21 774.08 481.23 292.86
Cooperatives
291.13 2.55 1.01 19.66 15.67 4.12 96.93 3.51 10.13 2.70 1.98 0.05 2.04 3.83 5.79 78.21 - - - 657.04 9.37 - 6.14 1,211.85 377.12 834.74
Trade
174.62 0.05 0.94 17.93 7.36 0.11 37.12 0.70 3.44 0.05 0.69 0.05 - 1.28 3.23 23.43 - 2.21 861.96 - - - 0.05 1,135.22 14.34 1,120.87
Industry
State Department
22.52 - - 10.76 0.63 0.05 3.00 0.78 7.78 0.10 - - - 0.14 - 6.02 - - - 596.83 - - - 648.61 - 648.61
Medium Enterprises
Development
26.03 - 1.73 28.80 14.08 3.11 13.10 3.80 5.92 0.42 1.08 0.55 - 2.64 2.35 13.00 - - - 537.32 - - 9.98 663.91 240.77 423.14
Investment Promotion
State Department
for Labour and Skills 442.24 8.25 9.70 59.44 28.57 1.74 136.07 12.31 40.98 2.45 3.37 1.81 0.21 8.98 11.05 8.49 - - - 1,393.23 1.39 - 2.86 2,173.12 - 2,173.12
Development
Social Protection and 831.22 - 5.91 53.82 4.94 14.31 9.61 6.05 28.48 2.18 3.27 0.21 - 5.54 7.63 28.72 - - - 819.78 12,825.79 - 0.03 14,647.48 15.79 14,631.69
Senior Citizen Affairs
188.82 1.36 2.76 89.26 7.66 0.03 - 12.48 12.31 4.51 5.98 0.30 - 10.66 19.19 23.06 - - 112.00 - - - 150.20 640.58 9.33 631.25
Mining
sition of
Ser- Assets ernment
Services
vices Units)

102.99 0.30 0.02 3.32 0.52 0.00 25.29 - 0.59 0.12 - 0.03 - 0.69 1.53 0.25 27,854.00 - - - - - 0.01
Petroleum
27,989.65 27,840.00 149.65

95.15 1.31 0.08 13.12 6.58 0.12 11.61 1.20 2.54 0.09 0.60 - - 0.14 0.65 4.63 - - 301.31 - - - - 439.14 0.71 438.42
Tourism
64.84 - 0.39 7.04 2.91 0.06 28.43 1.25 1.86 0.45 (1.00) - 200.00 0.13 - 109.41 - - - 3,678.77 - - 5.38 4,100.91 2,775.77 1,325.14
Wildlife
Gender and Affirmative 138.88 - 0.09 17.47 - - 16.37 2.99 13.09 0.10 0.38 - - 1.49 0.01 - - - 273.05 - - - 0.20 464.11 47.55 416.56
Action
5,807.47 8.19 33.88 47.98 2.00 8.39 167.43 13.42 21.22 24.90 3.90 11.11 86.16 17.07 10.45 42.08 - 18.34 - 6,778.88 11.69 - 9.73 13,124.29 7.05 13,117.24
Public Service
State Department for East
148.12 - 2.54 63.00 94.81 0.95 18.42 0.92 24.07 0.12 1.14 0.75 - 3.11 3.72 1.38 - - - - - - 2.06 365.10 - 365.10
African Community
The State Law Office 891.48 15.43 3.86 120.40 15.52 0.43 20.26 3.10 19.16 0.77 4.19 5.09 - 25.29 13.48 119.47 - 2.99 - 1,096.19 - - 39.82 2,396.93 - 2,396.93
The Judiciary 6,685.44 38.13 131.66 465.68 129.79 27.68 51.99 16.33 215.56 28.94 61.08 25.94 483.01 80.40 122.42 188.22 - 20.61 - - - 264.02 - 9,036.90 - 9,036.90
Ethics and Anti-
1,240.78 7.54 28.91 112.02 24.45 20.98 45.32 39.69 25.66 2.82 10.33 12.49 16.12 1.43 17.09 101.41 - - - - - 21.46 - 1,728.48 - 1,728.48
Corruption Commission
National Intelligence
- - - - - - - - - - - - - - - - - - 19,075.27 - - - - 19,075.27 - 19,075.27
Service
Office of the Director of
1,227.39 7.11 41.08 62.85 35.15 4.02 139.40 32.10 50.20 0.06 11.17 4.11 141.06 24.61 15.20 65.06 - - - - - - 1,860.57 1.00 1,859.57
Public Prosecutions
Office of the Registrar of
101.27 1.52 1.74 16.66 2.37 1.12 23.84 4.41 3.00 0.22 0.02 0.03 31.39 0.22 1.40 4.56 - - - 368.83 - - 14.36 576.97 - 576.97
Political Parties
Witness Protection
177.60 0.33 1.35 - - 0.14 12.39 0.50 1.61 - 1.59 0.72 22.71 0.78 1.66 131.06 - - - - 20.00 - 0.25 372.70 - 372.70
Agency
Environment & Climate 586.95 16.49 8.94 7.59 3.35 0.98 39.35 4.93 16.53 17.16 1.39 2.02 - 2.20 2.69 184.31 - 7.75 - 849.00 - - 0.00 1,751.63 - 1,751.63
Change
51.38 - 1.80 8.11 6.65 0.57 5.78 2.14 6.20 - 0.32 1.25 - 2.90 1.76 - - - - 2,758.15 - - 2.85 2,849.85 - 2,849.85
Forestry
Kenya National
Commission on Human 165.94 - 5.51 10.91 0.79 0.65 24.25 1.57 1.19 - 2.01 0.54 35.42 0.67 2.07 1.96 - - - - - - - 253.48 - 253.48
39
Rights
National Land
507.37 - 0.60 7.94 0.87 0.22 60.06 2.58 4.30 9.35 0.11 0.03 5.52 - 2.18 3.58 - - - - - 12.50 13.58 630.79 - 630.79
Commission
sition of
Com- Current
40
Office Social Acqui- Non-Fi-

Ser- Assets ernment
Services
vices Units)
Independent Electoral
and Boundaries 1,198.81 8.08 12.18 56.19 1.91 3.12 135.15 13.55 15.25 0.00 8.28 0.47 283.99 6.91 17.25 807.48 - 8.80 - - - - 0.59 2,578.02 0.58 2,577.43
Commission
Parliamentary Service
255.76 - 0.85 44.65 81.90 12.46 1.67 10.46 11.44 - 6.52 0.71 - 0.22 6.18 0.77 - - - - - - 0.62 434.22 - 434.22
Commission
National Assembly 5,906.06 - - 2,158.57 706.87 51.40 14.67 71.26 102.06 12.75 18.57 8.40 - 15.97 11.72 1,421.62 - - 1.32 49.03 - - 57.77 10,608.05 - 10,608.05
Parliamentary Joint
1,188.10 30.66 11.09 167.74 195.32 14.38 157.98 124.50 38.20 13.64 2.24 46.38 537.74 51.33 2.49 464.23 - 0.85 - - - - 49.38 3,096.25 0.07 3,096.18
Services
Senate 1,780.23 - - 618.50 394.64 19.05 0.65 93.97 33.67 5.85 12.04 6.81 - 1.17 5.17 374.52 - 5.50 7.55 20.00 - - 6.25 3,385.56 - 3,385.56
Judicial Service
109.46 - 5.39 47.82 25.03 4.80 2.91 68.54 49.87 - 3.68 0.09 - 2.82 4.65 3.45 - 0.68 - - - - 4.33 333.53 - 333.53
Commission
The Commission on
92.72 0.95 1.90 9.49 - 1.76 31.41 0.21 2.97 - 2.73 0.18 2.42 1.18 8.37 20.98 - - - - - - 0.20 177.48 - 177.48
Revenue Allocation
Public Service
1,016.19 4.22 10.51 51.56 29.10 35.52 4.93 12.90 43.75 1.52 7.51 2.83 76.75 6.94 8.37 10.01 - 0.78 - - - - 20.34 1,343.72 3.17 1,340.55
Commission
Salaries and
Remuneration 140.48 - 6.85 5.38 - 1.28 17.58 15.99 7.14 - 2.98 2.51 2.52 0.48 5.31 4.80 - 0.11 - - - - - 213.41 - 213.41
Commission
Teachers Service
162,674.29 15.94 9.62 29.26 0.52 5.96 22.42 653.00 9.41 0.63 13.89 6.28 141.47 6.04 28.19 18.48 - - - - - - 99.93 163,735.33 325.16 163,410.17
Commission
National Police Service
289.04 1.24 0.20 6.77 - 0.21 38.04 0.78 6.08 0.09 0.85 0.29 72.47 0.53 1.08 57.74 - - - - - 13.00 56.54 544.94 - 544.94
Commission
Auditor General 2,402.39 2.22 14.56 279.73 49.16 5.46 89.52 29.33 46.34 - 15.42 58.56 273.36 19.71 27.66 20.10 - - - - - 52.05 106.19 3,491.76 130.16 3,361.60
Controller of Budget 181.72 0.70 0.70 9.97 - 11.91 0.03 3.83 1.70 0.04 0.02 0.03 0.41 0.41 0.17 7.88 - 3.51 - - - - 0.04 223.07 - 223.07
The Commission on
201.61 1.49 3.30 12.97 9.75 0.33 27.86 1.04 4.31 - 0.56 0.00 - 0.08 1.22 1.30 - 4.97 - - - 5.00 - 275.80 - 275.80
Administrative Justice
National Gender and
134.16 - - 14.19 6.84 0.25 19.39 4.62 1.26 - 0.36 0.02 32.60 0.88 1.50 4.67 - - - - - - - 220.72 - 220.72
Equality Commission
Independent Policing
286.01 0.98 6.44 28.73 0.14 2.74 32.84 1.33 9.95 - 8.58 0.86 61.52 4.08 10.81 16.37 - 0.86 - - - 20.00 4.13 496.37 - 496.37
Oversight Authority
Total 291,281.45 1,546.71 684.34 7,665.20 3,711.12 736.40 4,299.08 1,936.98 2,913.50 4,915.45 796.87 515.65 12,480.38 663.57 1,708.13 38,985.51 27,854.00 142.81 173,319.58 141,397.78 31,905.79 390.74 2,662.89 752,513.91 65,863.74 686,650.17

This report has disaggregated ministerial recurrent expenditure into Compensation to Employees, use of Goods and
Services, Grants, Subsidies, Social benefits, Acquisition of Fixed assets and Non-fixed Assets. This report annexes
the current expenditure performance for Semi-Autonomous Government Agencies/State-Owned Enterprises/State
Corporations (see Annex III and IV referenced on page 132 and 136).
3.4.5 Compensation to Employees
Compensation to Employees includes basic salaries for permanent employees, wages for temporary employees, and
personal allowances paid as part of the salary, among other payments to staff. The total expenditure under compen-
sation to employees was Kshs.291.28 billion, representing 38.6 per cent of the ministerial gross recurrent spending.
This doesn’t include expenditure for National Intelligence Services and Kenya Defence Forces, both under the Na-
tional Security Sector.
3.4.6 Use of Goods and Services
Some of the economic items under this category includes Traveling, Printing, and Advertising, Rent and Rates for
non-residential buildings, Training, Hospitality, Legal fees, Insurance, Maintenance expenses for motor vehicles and
other assets.
In the first six months of FY 2023/24, Traveling expenditure amounted Kshs.11.38 billion, compared to Kshs.8.11
billion recorded in a similar period FY 2022/23. This comprised domestic travel at Kshs.7.67 billion and Kshs.3.71
billion on foreign travel. Expenditure on insurance was Kshs.12.48 billion, rent and rates on non-residential build-
ings were Kshs.4.3 billion, Specialised materials and supplies were Kshs.4.92 billion, while hospitality was Kshs.2.91
billion.
3.4.7 Grants
Grants tothe MDAs may be in the form of Grants and other transfers, Current Transfers, and emergency relief, which
are meant to complement activities and mandates executed on behalf of the parent ministry. In the first six months
of FY 2023/24, the total grants reported by MDAs amounted to Kshs.346.62 billion, representing 46.1 per cent of the
MDAs’ gross recurrent expenditure. Grants comprise of:
i. Grants and other transfers- The total expenditure reported by MDAs was Kshs.173.34 billion, with the Minis-
try of Defense reporting the highest transfers of Kshs.68.87 billion followed by the State Department for Roads
at Kshs.29.08 billion.
ii. Current transfers (Grants and transfers to other Government Units)- The expenditure by MDAs was
Kshs.141.40 billion, with the State Department for Basic Education reporting the highest at Kshs.72.77 billion,
followed by the National Treasury at Kshs.16.59 billion.
iii. Other transfers and Emergency Relief- The total expenditure by MDAs was Kshs.31.91 billion, with the State
Department for Higher Education and Research reporting the highest transfer of Kshs.15.03 billion, seconded by
the State Department for Social Protection, Pensions and Senior Citizen Affairs at Kshs.12.83 billion..
3.4.8 Subsidies
This category includes Subsidies to Private enterprises and Subsidies to Public Corporations. In the first six months
of FY 2023/24, the total Subsidies reported by MDAs amounted to Kshs.27.84 billion, representing 3.7 per cent of the
gross recurrent expenditure. The amount was spent under the State Department for Petroleum towards fuel prices
stabilisation by the government.

3.4.9 Social Benefits
This category includes government pensions and retirement benefits, Social Security benefits, Employer social bene-
fits, and Gratuities. MDAs reported a total expenditure of Kshs.142.81 million in the first six months of FY 2023/2024.
The State Department for Foreign Affairs recorded the highest Social Benefits at Kshs.29.24 million.
3.4.10 Acquisition of Financial Assets
This category includes domestic loans to other levels of government, Domestic loans to Financial Institutions, Do-
mestic loans to Individuals and households and Domestic Lending and on-lending. MDAs reported a total expendi-
ture of Kshs.390.74 million in the first six months of FY 2023/2024. The Judiciary recorded the highest at Kshs.264.02
million.
3.4.11 Acquisition of Non-Financial Assets
This category includes Refurbishment of Buildings, Purchase of vehicles and other transport equipment, Purchase
of furniture and General equipment, and Purchase of Specialized Plant equipment and Machinery. MDAs reported
a total expenditure of Kshs.2.66 billion under the category. The State House recorded the highest at Kshs.566.68
million, followed by the National Police Service at Kshs.477.17 million. Figure 3.8 shows the composition of MDAs’
recurrent expenditure in the first six months of FY 2023/24.
Figure 3.8: Summary Analysis of Ministerial Recurrent Expenditure (Kshs. Billion)
3.5 Pending Bills for National Government

The total outstanding National government pending bills as of 31st December 2023 amounted to Kshs.538.82
billion, compared to Kshs.481.00 billion reported on 31st December 2022. This comprises Kshs.447.31
billion (83 per cent) for State Corporations (compared to Kshs.400.7 billion) and Kshs.91.15 billion (17
per cent) for MDAs compared to Kshs.80.3 billion recorded in a similar period FY 2022/23.
Table 3.11 presents a summary of pending bills as of 31st December 2023.

Table 3.11:National Government Pending Bills Summary
Change Increase/(De- Overall Change
CATEGORY 31st December 2023 30th June 2023
crease) in %
Kshs
a) MDAs
Recurrent 62,996,426,837.00 87,835,178,691.00 (24,838,751,854.00) -28.3
Development 28,514,433,532.00 36,070,253,970.00 (7,555,820,438.00) -20.9
Sub-Total* 91,510,860,369.00 123,905,432,661.00 (32,394,572,292.00) -26.1
b) State Corporations/State Owned Enterprises/SAGAs
Recurrent
Pay as you Earn 23,348,265,679.08 20,158,407,897.04 3,189,857,782.04 15.8
National Social Security Fund 428,634,342.05 182,522,530.00 246,111,812.05 134.8
National Hospital Insurance
86,733,031.87 33,887,484.00 52,845,547.87 155.9
Fund
Unremitted Sacco Deductions 2,762,410,027.96 2,504,095,407.36 258,314,620.60 10.3
Unremitted Staff Loan Deduc-
2,536,747,003.09 1,781,223,776.99 755,523,226.10 42.4
tions
Pension Arrears 31,259,807,938.26 46,806,796,509.59 (15,546,988,571.33) -33.2
Others 132,973,732,102.24 85,595,784,995.73 47,377,947,106.51 55.4
Consumables & General Sup-
44,489,923,423.35 31,072,554,614.26 13,417,368,809.09 43.2
plies
Subtotal (Recurrent) 237,886,253,547.90 188,135,273,214.97 49,750,980,332.93 26.4
Contractors/Projects (Devel-
209,422,999,714.73 255,460,724,633.36 (46,037,724,918.63) -18.0
opment)
Sub-Total 447,309,253,262.63 443,595,997,848.33 3,713,255,414.30 0.8
Total (National Government) 538,820,113,631.63 567,501,430,509.33 28,681,316,877.70 5.1
Source: The National Treasury
*MDAs pending bills do not include bills under litigation which are handled by the Office of the Attorney General
MDAs’ pending bills are mainly historical pending bills comprising Kshs.62.9 billion (68.83per cent) for recur-
rent expenditure and Kshs28.51 billion (31.16 per cent) for development expenditure. In the first six months of FY
2023/24, the amount paid for pending bills by MDAs was Kshs.29.69 billion, comprising Kshs.23.64 billion for recur-
rent and Kshs.6.05 billion for development expenditure. Ineligible pending bills declared in the first six months of FY
2023/24 amounted to Kshs.5.61 million. Annex V shows pending bills for MDAs referenced on page 150.
The State Corporations’ pending bills include payments due to contractors/projects, suppliers, unremitted statutory
and other deductions, and pension arrears for Local Authorities Pension Trust. The highest percentage of the State
Corporations’ pending bills (Kshs.209.42 billion as of 31st December 2023) was for Contractors/ Projects (Devel-
opment). Further, the category of pending bills with the highest increase under State Corporations was the National
Health Insurance Fund that increased by 155.9 per cent from Kshs.33.89 million as of 30th June 2023 to Kshs.87.73
million as of 31st December 2023. Pending bills under the State Corporations recording a decrease was Pension
Arrears with a decline of 33.2 per cent from Kshs.46.81 million as of 30th June 2023 to Kshs.31.26 million as of 31st
December 2023. State Corporations/State Owned Enterprises/SAGAs recorded a decline of 18 per cent (Kshs.46.04
billion) in development pending bills. Annex VI shows pending bills for Enterprises/SAGAs referenced on page 155.

4 BUDGET PERFORMANCE BY SECTOR
4.1 Introduction
MDAs are classified into ten sectors according to the Classification of Functions of Government, which is designed
to support fiscal analysis by breaking down Government Fiscal Statistics for comparability. This chapter presents the
performance of MDAs by Sector in the first six months of FY 2023/24. It provides budget allocations per Sector de-
tailing specific MDAs’ exchequer issues, expenditure, and absorption on the budget (See Annex VII to XI referenced
from page 161 to page 170. The chapter also presents the performance of MDAs’ programmes and sub-programmes
and spending on development projects in the first six months of FY 2023/24.
Sector performance is presented in alphabetical order as follows: (i) Agriculture, Rural and Urban Development
(ARUD), (ii) Education, (iii) Energy, Infrastructure and Information Communications Technology (EI & ICT), (iv)
Environment Protection, Water and Natural Resources (EWNR) (v) General Economic and Commercial Affairs
(GECA) (vi) Governance, Justice, Law and Order (GJLO) (vii) Health (viii) National Security (ix) Public Adminis-
tration and International Relations (PAIR) (x) Social Protection, Culture and Recreation (SPCR) Sectors.
4.2 Agriculture, Rural and Urban Development Sector
4.2.1 Introduction
Agriculture is a devolved function under the fourth schedule of the Constitution of Kenya. It is a critical sector in the
economic pillar of the Kenya Vision 2030.
The ARUD Sector comprises five sub-sectors, namely: The State Department for Lands and Physical Planning; the
State Department for Livestock Development; the State Department for the Blue Economy and Fisheries; the State
Department for Crop Development/Agriculture Research and the National Land Commission (NLC) together with
affiliated Semi-Autonomous Government Agencies and Training Institutions.
During the MTEF period 2023/24-2025/26, the Sector has planned to implement programmes to facilitate food and
nutrition security, agro-processing, employment creation, and utilisation of the blue economy. The Sector aims to
attain national food and nutrition security, sustainable fisheries, and land management and utilisation of the blue
economy.
4.2.2 Budget Performance for ARUD Sector
The budget allocated to the ARUD sector for the financial year 2023/24 was Kshs.87.94 billion, which was later
revised to Kshs.98.09 billion in Supplementary Budget I, compared to the Kshs.94.2 billion allocated in the FY
2022/23. This amount represents 2.2 per cent of the revised gross national budget of Kshs.4.54 trillion and 4.0 per
cent of the MDAs’ budget of Kshs.2.64 trillion. The allocation included Kshs.65.58 billion (66.9 per cent) for devel-
opment activities and Kshs.32.51 billion (33.1 per cent) for recurrent expenditure. The State Department for Crop
Development/Agriculture Research received the highest budgetary allocation of Kshs.60.41 billion (61.6 per cent of
the Sector’s budget), while the National Land Commission had the lowest budgetary allocation of Kshs.1.60 billion
(1.6 per cent of the ARUD Sector allocation).
The high allocation to the State Department for Crop Development/Agriculture Research is due to its vital role
in agricultural policy and research management, National food policy, strategic food reserves, crop development,
phytosanitary services, international standards compliance, agricultural farmers’ training and agricultural land re-
sources inventory and management. Figure 4.1 shows the trend of budgetary allocation for the ARUD sector for the
period FY 2019/20 to FY 2023/24.
Figure 4.1: Budgetary Allocation Trend for ARUD Sector
The total exchequer issues to the ARUD sector amounted to Kshs.24.31 billion, representing 30.8 per cent of the
Sector’s net estimates. This amount comprised Kshs.15.69 billion for development expenditure, representing 27.4
per cent of development net estimates, and Kshs.8.63 billion for recurrent activities, representing 39.7 per cent of
recurrent net estimates. Table 4.1 shows the ARUD sector analysis of exchequer issues and expenditures first six
months of FY 2023/24.
Table 4.1: ARUD Sector-Analysis of Exchequer Issues and Expenditure
Development (Kshs. Bn) Recurrent (Kshs. Bn)

% of % of % of
% of Expen- Exche- Expen-
Re- Re-
Exche- diture quer to diture
vised vised Exche- Gross Net Exche-
Expen- quer to to Expen- Re- to
VOTE Gross Net quer esti- esti- quer
diture Revised Revised diture vised Revised
esti- esti- Issues mates mates Issues
Net Esti- Gross Net Gross
mates mates
mates esti- Esti- esti-
mates mates mates
State Depart-
ment for Lands
and Physical 5.40 4.90 0.92 2.47 18.9 45.8 3.89 3.38 1.55 1.87 45.7 48.0
Planning
State De-
partment for
9.31 5.01 0.77 2.40 15.4 25.8 5.68 3.08 1.36 1.37 44.1 24.2
Livestock
Development
State Depart-
ment for Crop
Development/ 41.78 38.921 11.11 14.02 28.5 33.6 18.63 11.03 3.79 6.09 34.4 32.7
Agriculture
Research
State Depart-
ment for the
8.99 8.33 2.88 2.88 34.6 32.0 2.82 2.75 1.30 1.31 47.1 46.5
Blue Economy
and Fisheries
National Land
Commission 0.11 0.11 - 0.01 - 6.2 1.49 1.49 0.64 0.63 42.9 42.3

% of % of % of
% of Expen- Exche- Expen-
Re- Re-
Exche- diture quer to diture
vised vised Exche- Gross Net Exche-
Expen- quer to to Expen- Re- to
VOTE Gross Net quer esti- esti- quer
diture Revised Revised diture vised Revised
esti- esti- Issues mates mates Issues
Net Esti- Gross Net Gross
mates mates
mates esti- Esti- esti-
mates mates mates
Total 65.58 57.26 15.69 21.78 27.4 33.2 32.51 21.73 8.63 11.27 39.7 34.7
Sector Summary
% of % of
Exche- Expen-
Re- Re-
quer to diture
vised vised Exche-
Expen- Re- to
Gross Net quer
diture vised Revised
esti- esti- Issues
Net Gross
mates mates
Esti- Esti-
mates mates
Development 65.58 57.26 15.69 21.78 27.4 33.2
Recurrent 32.51 21.73 8.63 11.27 39.7 34.7
Total 98.09 78.99 24.31 33.05 30.8 33.7

In the first six months of FY 2023/24, the State Department for Blue Economy and Fisheries received the highest
proportion of development exchequer issues to development net estimates for both development and recurrent
expenditure at 34.6 per cent and 47.1 per cent respectively. The State Department for Livestock received the lowest
proportion of development exchequer issue to net estimate at 15.4 per cent while State Department for Crop Devel-
opment/Agriculture Research received the lowest for recurrent budget at 34.4 per cent. National Land Commission
did not receive development exchequer issues. Figure 4.2 shows the exchequer issues in ARUD Sector in the first six
months of FY 2023/24.

Figure 4.2: Exchequer Issues to ARUD Sector
The total expenditure for the ARUD Sector amounted to Kshs.33.05 billion, representing 33.7 per cent of the revised
gross estimates, compared to Kshs.35.96 billion (52.1 per cent) recorded in a similar period FY 2022/23. This amount
comprised Kshs.21.78 billion for the development budget representing an absorption rate of 33.2 per cent, compared
to 50.0 per cent recorded in FY 2022/23, and Kshs.11.27 billion for recurrent expenditure representing 34.7 per cent
of the recurrent gross estimates, compared to 55.5 per cent recorded in a similar FY 2022/23. The sector recorded a
decline compared to a similar period in FY 2022/23.
The State Department for Lands and Physical Planning recorded the highest absorption of the development budget
at 45.8 per cent, while the National Land Commission recorded the lowest at 6.2 per cent. This is attributed to effec-
tive land administration and management of land resources. The State Department for Lands and Physical Planning
recorded the highest recurrent expenditure to gross estimates at 48.0 per cent, while the State Department for Live-
stock recorded the lowest at 24.2 per cent.
4.2.3 Budget Execution by Programmes and Sub-Programmes for ARUD Sector
The allocation to the ARUD sector was to fund twelve (12) programmes. Table 4.2 summarises the budget execution
by programmes and sub-programmes in the first six months of FY 2023/24.

Table 4.2: ARUD Sector Budget Performance by Programme
Revised Approved Estimates (Kshs.

Expenditure (Kshs. Million)
Million) Absorp-
Programmes Sub-Programmes tion Rate
Develop- Develop- (%)
Recurrent Total Recurrent Total
ment ment
State Department for Livestock Development
Livestock Policy
Development and Capacity 1,936.76 3,898.00 5,834.76 861.91 517.57 1,379.48 23.6
Building Programme
Livestock Production and
611.24 4,792.00 5,403.24 146.50 442.81 589.31 10.9
Management
Livestock Resource Livestock Products Value
Management and 2,110.47 495.00 2,605.47 176.12 265.48 441.60 16.9
Addition and Marketing
Development
Food Safety and Animal
320.29 5.00 325.29 83.17 1.73 84.90 26.1
Products Development
Livestock Diseases
699.42 116.00 815.42 101.10 76.72 177.82 21.8
Management and Control
Sub-Total 5,678.18 9,306.00 14,984.18 1,368.79 1,304.32 2,673.11 17.8
State Department for Crop Development/Agriculture Research
General Agricultural Policy and

5,369.50 1,533.00 6,902.50 1,005.28 561.40 1,566.68 22.7
Administration, Regulatory Frameworks
Planning and Agricultural Planning and
Support Services 75.67 - 75.67 35.29 - 35.29 46.6
Financial Management
Land and Crops
2,793.53 16,496.19 19,289.72 177.91 859.59 1,037.49 5.4
Development
Crop Development
Food Security Initiatives 4,494.00 21,426.50 25,920.50 2,541.50 11,778.15 14,319.65 55.2
and Management
Quality Assurance and
517.40 925.00 1,442.40 115.45 304.20 419.65 29.1
Monitoring
Agribusiness and Market
Agribusiness 88.98 1,145.00 1,233.98 0.58 406.32 406.90 33.0
Development
and Information
Management Agricultural Information
57.11 - 57.11 21.73 - 21.73 38.0
Management
Crop Research and
5,231.31 80.00 5,311.31 2,188.77 29.47 2,218.24 41.8
Development
Agricultural Research
Livestock Research and
and Development - 179.00 179.00 - 83.00 83.00 46.4
Development
Sub-Total 18,627.50 41,784.69 60,412.19 6,086.50 14,022.13 20,108.62 33.3
State Department for the Blue Economy and the Fisheries
Fisheries Policy, Strategy

964.92 - 964.92 466.15 - 466.15 48.3
and Capacity Building
Aquaculture Development - 2,786.60 2,786.60 - 782.57 782.57 28.1
Management and
Fisheries Development of Capture 63.59 142.00 205.59 2.36 - 2.36 1.1
Development and Fisheries
Management
Assurance of Fish Safety,
Value addition and - 90.00 90.00 - 10.00 10.00 11.1
Marketing
Marine and Fisheries
1,528.00 3,646.34 5,174.34 807.15 1,409.26 2,216.41 42.8
Research
General
General administration,
Administration,
Planning and Support 252.65 - 252.65 91.02 - 91.02 36.0
Planning and
Services
Support Services

Expenditure (Kshs. Million)
Million) Absorp-
Develop- Develop- (%)
ment ment
Development and
Management of Fishing
- 108.00 108.00 - - - -
of Ports and Assorted
Infrastructure
Development and Blue Economy Policy,

11.98 - 11.98 0.45 - 0.45 3.8
Coordination of the Strategy and Coordination
Blue Economy Promotion of Kenya as a
Centre for
- 2,212.70 2,212.70 - 675.29 675.29 30.5
Agro-based blue economy
Sub-Total 2,821.15 8,985.64 11,806.79 1,367.13 2,877.11 4,244.24 35.9
State Department for Lands and Physical Planning
Development Planning and

- 1,200.73 1,200.73 - 699.72 699.72 58.3
Land Reforms
Land Information
1,148.92 35.80 1,184.72 492.17 11.18 503.35 42.5
Land Policy and Management
Planning
Land Settlement 460.97 2,550.00 3,010.97 222.57 1,249.29 1,471.86 48.9
Land Use 157.07 90.00 247.07 74.19 26.69 100.89 40.8
Land Survey 910.03 101.00 1,011.03 431.87 38.17 470.04 46.5
Digitization of Land
- 1,077.00 1,077.00 - 378.97 378.97 35.2
Land Information Records Process
Management Infrastructure
- 287.47 287.47 - 52.82 52.82 18.4
Development
General General administration,

Administration, Planning and Support 1,212.99 58.00 1,270.99 646.39 14.98 661.37 52.0
Planning and Services
Support Services Sub-Total 3,889.98 5,400.00 9,289.98 1,867.19 2,471.84 4,339.03 46.7
National Land Commission
General Administration,
Planning and Support 1,399.74 - 1,399.74 459.74 - 459.74 32.8
Services
Land Administration and
Land Administration 112.80 - 112.80 107.01 - 107.01 94.9
Management
and Management
Public Land Information
4.35 106.00 110.35 14.72 6.54 21.26 19.3
Management
Land Dispute and Conflict
44.56 - 44.56 35.74 - 35.74 80.2
Resolution
Sub-Total 1,561.45 106.00 1,667.45 617.21 6.54 623.75 37.4
Grand Total 32,578.26 65,582.33 98,160.59 11,306.82 20,681.93 31,988.75 32.6

Analysis of Programmes and Sub-programmes shows that the National Land Commission’s Land Dispute and Con-
flict Resolution programme has the highest recurrent absorption rate of 80.0 per cent.
4.2.4 Key Achievements by MDAs in the ARUD sector
During the period under review, the State Department for Crop Development/Agriculture Research analysed 208
samples of pest control products and availed them to the users, under the pest control products board delivery unit
of the Agricultural Research and Development programme. Further, the Department also provides value chain sup-
port services by training 260 groups against a target of 250. Also, under the agribusiness and market development
sub-programme, the Department capacity-built 497 farmers on rice production technologies for enhancement of
rice production.

The State Department for Livestock has only one programme to promote, regulate and facilitate the livestock sector
for social-economic development and industrialization. Under the livestock policy development and capacity build-
ing sub-programme, the State Department trained in collaboration with other stakeholders 357 trained pastoralists
against a target of 340 in Narok and Isiolo counties under the regional pastoral resource centre delivery unit. The
Department also inspected 26,775 milk handling premises for quality and safety standards of marketed dairy pro-
duce against a target of 17,500. Under the livestock disease management and control sub-programme, 2 surveillance
missions were carried out on Rift Valley fever and bird flu in Machakos and Kakamega counties respectively against
a target of one.
The State Department for Blue Economy and Fisheries is responsible for the facilitation of sustainable management and
development of fisheries resources, aquaculture and blue economy for accelerated socio-economic development. Under
fisheries policy, strategy and capacity building sub-programme,50 per cent of Fish Levy Trust Fund regulations (FLTF)
were operationalized, drafted human resource operation manual, fish levy order, and funds disbursement guidelines. In
addition, under the spatial planning and coastal zone management sub-programme,60 per cent of marine spatial plans
were developed under the directorate of the blue economy development delivery unit.
The State Department for Lands and Physical Planning registered and issued 185,366 title deeds against an annual
target of 405,000 under the development planning and land administration sub-programme. Further, 2,070 landless/
squatter households were settled, in Transzoia (1684), Taita Taveta- matter village phase 1 ( 386) against the annual
target of 12,000. In addition,11,158 land parcels were geo-referenced to produce cadastre maps and plans. The pre-
liminary activities for the preparation of the physical and land use development plan for Olkalou town in Nyandarua
County and Holili border town in Taita Taveta County were completed, which was undertaken through land use
sub-programme
Through the land Administration and Management Sub programme, the National Land Commission prepared 44 letters
of allotment, and processed 2 consents on land leasing on public institutional lands and state agencies against the target
of 1. The Commission also published public notices on regularization and approved allocation of 5 plots surpassing their
annual target of 4 and the commission monitored 4 county spatial plans against the annual target of 7.
4.2.5 Project Implementation for ARUD Sector
Most of the development projects are multi-year in nature and implemented over some time. In the first six months
of FY 2023/24, the ARUD Sector incurred a development expenditure of Kshs.21.78 billion, representing an absorp-
tion rate of 33.2 per cent. Table 4.3 summarises some of the projects with the highest expenditure in the reporting
period for the ARUD sector.

Table 4.3: ARUD Sector Development Projects with the Highest Expenditure (update appropriately)
Actual
Total Expendi-
Expected Estimated Funding ture As Percent-
Project date of Source Value of As of 31st of 31st age of
MDA Project Name (a) commence Completion of Funds the Project December Decem- Com-
date ( b) of the Proj- (d) (Kshs. Mil- 2023 (Kshs. ber 2023 pletion
ect (c ) lion) (e) Million) (Kshs. (H=g/e)
(f)* Million)
(g)*
Processing and
State Department
registration
of Lands and 01.07.2013 15 yrs Gok 30,000.00 12,225.00 12,924.70 43%
Physical Planning
of Title deeds
State Department
for Crop
Fertilizer Subsidy
Development/ 01.04.2021 84 Months Gok 100,000.00 12,200.00 9,300.00 8%
programme
Agricultural
Research
State Department Digitization
Physical Planning of land registries
State Department
Settlement of the
landless
Physical Planning
Kenya Marine
State Department
Fisheries &
for Fisheries,
Socio-Economic 01.03.2018 100 Months Donor 11,500.00 6,983.00 5,008.00 43.6%
Aquaculture and
Development
the Blue Economy
Project
State Department Aquaculture
for Fisheries, Business
01.01.2018 99 Months Donor 14,373.000 6,398.00 4,528.00 31.5%
Aquaculture and Development
the Blue Economy Project(ABDP)
Surveying and
State Department Maintenance
of Lands and of National and 01.07.2013 15 yrs Gok 4,950.00 3,413.00 3,420.50 69%
Physical Planning International
Boundaries
State Department
Development of
Physical Planning
Geo-Spatial Data
De-Risking,
State Department Inclusion and Value WORLD
02.05.2022 6 Yrs 16,000.00 1,834.50 1,586.30 15%
for Livestock. Enhancement of BANK
Pastoral Economics
State Department
Aquaculture
for Fisheries,
Technology and 01.07.2016 10 yrs Gok 3,182.00 1,385.75 1,323.00 41.6%
Aquaculture and
Innovation Transfer
the Blue Economy
State Department Exploitation of
for Fisheries, Living Resources
01.07.2018 120 Months Gok 5,033.00 1,432.00 1,142.00 22.7%
Aquaculture and under the Blue
the Blue Economy Economy
Source: MDAs

4.3 Education Sector
4.3.1 Introduction
The Education Sector comprises four MDAs, which include the State Department for Vocational and Technical
Training, the State Department for Higher Education and Research, the State Department for Basic Education and
the Teachers Service Commission (TSC), together with their affiliated Agencies and Institutions.
The Sector envisions attaining “Quality and inclusive education, training and research for sustainable development”
in Kenya. The Sector’s strategic objectives include: enhancing access, equity, quality and relevance in education,
training and research; establishing, maintaining and managing professional teaching and learning services for all
early learning centres, primary, secondary and tertiary institutions; enhancing development capacities for Science
Technology and Innovations; enhance mechanisms for dissemination and commercialisation of research findings;
improve data quality and sharing in education, training, research and labour market; promote vibrant industry - in-
stitutional linkages in the area of skilling for employability; and integrate ICT in Education, Training and Research
for management, teaching and learning at all levels.
Worth noting is that the ongoing education transitions from the 8-4-4 to the 2-6-6-3 system will require substan-
tial investment in infrastructure, equipment, and human capital in FY 2023/24 and the medium term 2023/24 to
2025/26.
4.3.2 Budget Performance for the Education Sector
The budgetary allocation to Education in FY 2023/24 amounted to Kshs.628.58 billion, which was later revised to
Kshs.689.61 billion in Supplementary Budget I, compared to the Kshs.568.22 billion allocated in FY 2022/23. This
amount represents 15.2 per cent of the revised gross national budget of Kshs.4.54 trillion and 28.0 per cent of the
MDAs’ budget of Kshs.2.64 trillion. The allocation included Kshs.33.95 billion (4.9 per cent) for development activ-
ities and Kshs.655.66 billion (95.1 per cent) for recurrent expenditure. Teachers Service Commission received the
highest budgetary allocation of Kshs.343.40 billion (49.8 per cent of the Sector’s budget), while the State Department
for Vocational and Technical Training had the lowest budgetary allocation of Kshs.24.83 billion (4.8 per cent of the
Education Sector allocation).
The high allocation to the Teachers Service Commission is attributed to its role in teacher management for basic
education. Figure 4.3 shows the budgetary allocation trends of the Education sector for the period FY 2019/20 to FY
2023/24.

Figure 4.3: Budgetary Allocation Trend for the Education Sector
The total exchequer issues to the Education sector amounted to Kshs.232.59 billion, representing 37.8 per cent of the
Sector’s revised net estimates. This amount comprised Kshs.10.95 billion for development expenditure, representing
38.1 per cent of development revised net estimates, and Kshs.221.64 billion for recurrent activities, representing
37.8 per cent of recurrent net estimates. Table 4.4. shows the Education sector analysis of exchequer issues and ex-
penditures for the first six months of FY 2023/24.
Table 4.4: Education Sector-Analysis of Exchequer Issues and Expenditure.
Development (Kshs. Billion) Recurrent (Kshs. Billion)

% of % of
% of
Exche- Expen- % of
Re- Re- Re- Re- Expen-
quer diture Exche-
VOTE vised vised Exche- vised vised Exche- diture to
Expen- to Re- to Expen- quer to
Gross Net quer Gross Net quer revised
diture vised revised diture Revised
esti- esti- Issues esti- esti- Issues Gross
Net Gross Net Es-
mates mates mates mates esti-
Esti- esti- timates
mates
mates mates
State Department
for Vocational and 7.07 4.22 1.11 2.42 26.4 34.2 25.84 20.62 5.20 8.45 25.2 32.7
Technical Training
State Department
for Higher Educa- 3.55 3.00 0.24 0.25 8.2 7.1 150.97 90.24 34.85 42.69 38.6 28.3
tion and Research
State Department
22.13 20.33 9.25 5.92 45.5 26.8 136.44 134.32 28.50 84.56 21.2 62.0
for Basic Education
Teachers Service
1.20 1.16 0.34 0.21 29.6 R 17.2 342.40 341.74 153.09 163.74 44.8 47.8
Commission
Total 33.95 28.71 10.95 8.80 38.1 25.9 655.66 586.92 221.64 299.44 37.8 45.7

Sector Summary
% of Ex-
% of Expendi-
Revised Gross Revised Net Exchequer chequer to
Expenditure ture to Revised
estimates estimates Issues Revised Net
Gross estimates
Estimates
Development 33.95 28.71 10.95 8.80 38.1 25.9
Recurrent 655.66 586.92 221.64 299.44 37.8 45.7
Total 689.61 615.63 232.59 308.23 37.8 44.7
In the first six months of FY 2023/24, the State Department for Basic Education received the highest proportion of
development exchequer issues to development revised net estimates at 45.5 per cent, while the State Department for
Higher Education and Research received the lowest at 8.2 per cent. The Teachers Service Commission recorded the
highest proportion of recurrent exchequer issues to revised net estimates of 44.8 per cent while the State Department
for Basic Education recorded the lowest ratio of 21.2 per cent. Figure 4.4 shows the exchequer issues in the Education
Sector in the first six months of FY 2023/24.
Figure 4.4: Exchequer Issues to the Education Sector.
The total expenditure for the Education Sector amounted to Kshs.308.23 billion, representing 44.7 per cent of the
revised gross estimates, compared to Kshs.243.16 billion (44.7 per cent) recorded in a similar period of FY 2022/23.
This amount comprised Kshs.8.80 billion for the development budget representing an absorption rate of 25.9 per
cent, compared to 8.27 billion (28.6 per cent) recorded in in a similar period FY 2022/23, and Kshs.299.44 billion for
recurrent expenditure representing 45.7 per cent of the recurrent revised gross estimates, compared to Kshs.234.89
billion (45.6 per cent) recorded in a similar period 2022/23.
The State Department for Vocational and Technical Training recorded the highest absorption of the development
budget at 34.2 per cent, while the State Department for Higher Education and Research recorded the lowest at 7.1
per cent. The State Department for Basic Education recorded the highest proportion of recurrent expenditure to
gross estimates at 62.0 per cent, while the State Department for Higher Education and Research recorded the lowest

at 28.3 per cent.
4.3.3 Budget Implementation by Programmes and Sub-Programmes for Education Sector
The Education sector’s budgetary allocation was to fund thirteen programmes.
Table 4.5 summarises the budget execution by programmes in the first six months of FY 2022/23.
Table 4.5: Education Sector’s Programme Performance

Absorp-
Pro- Sub-Pro- tion
Revised Approved Estimates (Kshs. Million) Expenditure (Kshs. Million)
grammes grammes Rate
(%)
Recurrent Development Total Recurrent Development Total
State Department for Basic Education
Free Primary
15,520.08 14,895.07 30,415.15 9,378.64 4,096.47 13,475.11 44.3
Education
Special Needs
974.99 505.00 1,479.99 229.93 155.00 384.93 26.0
Education
Early Child
Development and 2.97 - 2.97 1.33 - 1.33 44.9
Education
Primary Primary Teachers

Education Training and 396.42 29.20 425.62 197.83 - 197.83 46.5
In-Servicing
Alternative Basic
Adult and Con- 56.57 - 56.57 19.25 - 19.25 34.0
tinuing Education
School Health,
Nutrition and 4,933.40 - 4,933.40 4,933.40 - 4,933.40 100.0
Meals
Free Day Second-
103,075.17 6,568.80 109,643.97 65,859.69 1,554.65 67,414.34 61.5
ary Education
Secondary Teach-
ers Education 243.70 - 243.70 121.85 65.00 186.85 76.7
Secondary Services
Education
Secondary Teach-
414.73 - 414.73 185.70 - 185.70 44.8
ers In-Service
Special Needs
200.00 - 200.00 100.00 - 100.00 50.0
Education
Curriculum
1,240.29 - 1,240.29 585.14 - 585.14 47.2
Development
Quality As-
Examination and
surance and 2,569.41 133.00 2,702.41 371.21 53.25 424.46 15.7
Certification
Standards
Co-Curriculum
1,275.96 - 1,275.96 493.12 - 493.12 38.6
Activities
General Headquarters and
Administra- Administrative 2,388.51 - 2,388.51 866.12 - 866.12 36.3
tion, Services
County Adminis-
Planning 3,147.81 - 3,147.81 1,219.42 - 1,219.42 38.7
trative Services
and Support
Services Sub-Total 136,440.01 22,131.07 158,571.08 84,562.63 5,924.37 90,487.00 57.1
State Department for Higher Education and Research
University Edu-
91,604.92 3,425.00 95,029.92 18,598.70 250.56 18,849.26 19.8
cation
University Quality Assur-
469.05 - 469.05 115.53 - 115.53 24.6
Education ance
Higher Education
57,861.09 - 57,861.09 23,493.24 - 23,493.24 40.6
Support Services

Absorp-
Pro- Sub-Pro- tion
(%)
Research Research Man-
408.98 126.00 534.98 187.54 - 187.54 35.1
Science agement and
Technology
and Innova- Science 260.42 - 260.42 68.99 - 68.99 26.5
tion
General General Adminis-
Administra- tration,
tion, 369.25 - 369.25 138.62 - 138.62 37.5
Planning and
Planning Support
and Support
Services Sub-Total 150,973.72 3,551.00 154,524.72 42,602.63 250.56 42,853.19 27.7
State Department for Technical, Vocational Education and Training

Technical Accred-
itation and Quali- 1,071.50 - 1,071.50 455.75 - 455.75 42.5
ty Assurance
Special Needs
in Technical
Technical 220.00 - 220.00 110.00 - 110.00 50.0
and Vocational
Vocational Education
Education
and Training Technical Train-
ers and Instruc- 24,040.90 - 24,040.90 7,789.36 - 7,789.36 32.4
tors Services
Infrastructure
Development and - 7,070.00 7,070.00 - 2,416.56 2,416.56 34.2
Expansion
Youth
Training and Revitalization of
50.37 - 50.37 13.42 - 13.42 26.6
Develop- Youth Polytechnic
ment
Planning and
General Monitoring 2.92 - 2.92 - - - -
Admin- Services
istration,
Headquarters and
Planning
Administrative 457.71 - 457.71 83.57 - 83.57 18.3
and Support
Services
Services
Sub-Total 25,843.40 7,070.00 32,913.40 8,452.10 2,416.56 10,868.65 33.0
Teachers Service Commission
Teacher Resource
Planning -Pri- 211,561.65 215.00 211,776.65 100,734.52 62.39 100,796.91 47.6
mary
Teacher
Research Teacher Resource
Manage- Planning -Sec- 118,295.62 900.00 119,195.62 56,978.32 134.98 57,113.30 47.9
ment ondary
Teacher Resource
3,726.12 - 3,726.12 1,862.96 - 1,862.96 50.0
Planning-Tertiary
Quality As-
surance and 5.32 - 5.32 2.61 - 2.61 48.9
Standards
Gover-
nance and Teacher Profes-
Teaching sional Develop- 6.58 - 6.58 2.20 - 2.20 33.5
Standards ment
Teacher Capacity
1,300.16 - 1,300.16 630.95 - 630.95 48.5
Development

Absorp-
Pro- Sub-Pro- tion
(%)
Policy Planning
General and Support 7,054.14 87.00 7,141.14 3,340.23 9.73 3,349.96 46.9
Administra- Services
tion, Field Administra-
244.38 - 244.38 85.73 - 85.73 35.1
tive Services
Planning
and Support Automation of
206.39 - 206.39 97.81 - 97.81 47.4
Services TSC Operations
Sub-Total 342,400.36 1,202.00 343,602.36 163,735.33 207.11 163,942.43 47.7
Grand Total 655,657.50 33,954.07 689,611.56 299,352.69 8,798.59 308,151.28 44.7
Analysis of Programme and sub-programmes shows that the School Health, Nutrition and Meals sub-programme
under the State Department for Basic Education had the highest absorption of 100 per cent while the Examination
and Certification sub-programme recorded the lowest absorption of 15.7 per cent.
4.3.4 Key achievements by MDAs in the Education sector
The State Department for Teachers Service Commission under the Teacher Resource Management sub-programme
targeted to recruit 20,000 intern teachers, and as of 31st December 2023, it achieved the target. The Teachers Service
Commission set out to improve the quality of learning in schools through the Governance and Standards Pro-
gramme. The Teacher Management Unit for Secondary trained 6,346 teachers on the School-Based Teacher Support
System and trained 800 teachers on peer-to-peer support. The Governance and Standards unit improved the quality
of learning by appraising 94.2% of teachers on Teacher Performance Appraisal and Development (TPAD), sensitized
1,177 field officers on TPAD and trained 1,177 teachers on personal computers and TPAD. The Teacher Capacity
Development unit trained 45,362 teachers and 985 tutors on the Competency-Based Curriculum (CBC).
The State Department for Higher Education and Research aimed at improving the quality of university education.
The Kenya Universities and Colleges Central Placement Service (KUCCPS) placed 140,107 students in universities,
and168,947 students placed in Technical and Vocational Training institutions. Further, sensitized 844 teachers on
career guidance and guided 650 secondary schools on career choices. Commission for University Education (CUE)
audited 7 universities against a target of 9, quality assured and accredited 10 institutions and evaluated 80 per cent
of programme applications. Higher Education Support Services provided student financing services to 468,019 stu-
dents in Public Universities, sponsored 68,994 students to Private Universities and awarded 356,182 student loans as
an incentive for students to further their education.
4.3.5 Project Implementation for the Education Sector
of FY 2023/24, the Education Sector incurred a development expenditure of Kshs.8.80 billion, representing an ab-
sorption rate of 25.9 per cent.

Table 4.6 summarises the development of some of the projects with the highest expenditure in the reporting period
in the Education sector.
Table 4.6: Education Sector Development Projects with the Highest Expenditure.
As of 31st December,
2023
Expected Estimated Val-
Project Com- Source of Amount Comple-
MDA Project Name Completion ue of project Funds
mence Date Funds paid tion (%)
Date (Kshs. Mn) released
(Kshs.
(Kshs. Mn)
Mn)
State Department
for Technical, GoK-AfDB Gok and
Vocational TVET Phase II 30-Jun-19 31/12/2023 Foreign Bor- 6,700.00 6,664.00 6,365.00 95.0
Education & Headquarters rowings
Training
Kenya Primary
State Department Education Equity GoK/Donor
01-Mar-22 15,694.07 4,095.49 19.5
for Early Learning in Learning (World Bank)
& Basic Education Programmes
East Africa
Skills for
State Department Transformation
Foreign Bor-
for Technical, and Regional 01-Jan-20 30/06/2024 4,440.00 3,883.00 3,354.00 75.5
rowings
Vocational Integration
Education & Project
Training (EASTRIP)
GoK
Infrastructure
State Department Development
for Technical, and Facilities 01-Jul-20 30-Jun-26 Gok 3,690.00 3,264.00 2,680.00 72.6
Vocational Upgrading for
Education & Public TVET
Training Institutions
State Department
Construction
for Higher
of Centres of 07-Jun-17 06/06/2023 GoK/Donor 1,800.00 1,541.00 1,541.00 85.6
Education &
Excellence
Research
Kenya Secondary
Education
01-Dec-17 72 months GoK 20 billion 3,700.00 1,488.65 64.7
Early Learning & Quality
Basic Education Improvement
State Department
Science &
for Higher
Technology Parks 09-May-15 04/09/2027 GoK 1,700.00 591.00 1,109.00 65.2
Education &
Initiative
Research
GoK-AfDB
State Department Technical,
Gok and
for Technical, Vocational
01-Feb-21 30/06/2025 Foreign Bor- 4,397.00 1,833.00 896.00 19.00
Vocational Education
rowings
Education & Training &
Training Entrepreneurship
State Department Construction of
for Higher Administration
01-Jul-17 10/07/2026 GoK 1,392.00 846.00 846.00 61.00
Education & Block & Lecture
Research Theatre
State Department
for Higher Construction of
06-Jun-14 06/02/2026 GoK 1,300.00 778.00 778.00 60.00
Education & Men’s Hostels
Research
Source: MDAs

4.4 Energy, Infrastructure, and Information Communications Technology (EI & ICT) Sector
4.4.1 Introduction
This Sector consists of ten MDAs: The State Department for Roads; Transport; Shipping and Maritime Affairs;
Housing and Urban Development; Public Works; Information Communications Technology and Digital Economy;
Broadcasting and Telecommunications; Energy; and Petroleum.
The EI&ICT sector aims to provide sustainable infrastructure development, a vibrant shipping and maritime indus-
try, universal access to Information Communications Technology (ICT), Transport and built environment services,
and accessible, affordable, quality and competitive energy and petroleum products.
The EI&ICT Sector plays a vital role as an enabler of the country’s socio-economic development. It is a crucial sector
in realising Vision 2030 and the BETA Agenda.
4.4.2 Budget Performance for EI & ICT Sector
The budgetary allocation to the EI&ICT sector in FY 2023/24 was Kshs.532.36 billion, revised to Kshs.528.15 bil-
lion in Supplementary Budget I, compared to the Kshs.344.13 billion allocated in the previous financial year. This
amount represents 11.6 percent of the revised gross national budget of Kshs.4.54 trillion and 21.4 percent of the
MDAs’ budget of Kshs.2.46 trillion. The allocation comprised of Kshs.349.41 billion (66.2 percent) for development
activities and Kshs.178.74 billion (33.8 percent) for recurrent expenditure. The State Department for Roads received
the highest budgetary allocation of Kshs.232.69 billion (44.1 percent of the Sector’s budget), while the State Depart-
ment for Shipping and Maritime had the lowest budgetary allocation of Kshs.3.26 billion (0.6 percent of the EI &
ICT Sector allocation).
Figure 4.5 shows the budgetary allocation trend for the EI & ICT Sector for FY 2019/20 to FY 2023/24.
Figure 4.5: Budgetary Allocation Trend for the EI & ICT Sector
The total exchequer issues to the EI&ICT sector amounted to Kshs.21.50 billion, representing 15.8 per cent of the
Sector’s net estimates. This amount comprised Kshs.13.48 billion for development expenditure, representing 11.3
per cent of development net estimates, and Kshs.8.02 billion for recurrent activities, representing 46.7 per cent of
recurrent net estimates. Table 4.7 shows an EI&ICT sector analysis of exchequer issues and expenditure in the first
six months of FY 2023/24.
Table 4.7: EI & ICT-Analysis of Exchequer Issues and Expenditure
% of
% of
% of % of Expen-
Exche-
Exche- Expen- diture
Revised Revised Exche- Gross Exche- quer to
VOTE Expen- quer to diture to Net es- Expen- to Re-
Gross Net esti- quer esti- quer Revised
diture Revised Revised- timates diture vised-
estimates mates Issues mates Issues Net
Net Esti- Gross Gross
Esti-
mates estimates esti-
mates
mates
State De-
partment for 149.84 73.15 7.77 17.01 10.6 11.3 82.85 1.61 0.67 29.86 41.8 36.0
Roads
State De-
partment of 43.80 5.54 0.50 20.28 9.0 46.3 14.36 2.55 1.51 1.49 59.2 10.4
Transport
State De-
partment for
Shipping and 0.75 0.27 - 0.01 - 0.8 2.51 0.66 0.13 0.78 20.1 31.0
Maritime
Affairs
State De-
partment for
Housing and 79.19 14.94 1.23 5.38 8.2 6.8 1.37 1.28 0.59 0.63 46.0 46.4
Urban Devel-
opment
State De-
partment for 0.81 0.71 0.12 0.10 17.4 12.6 3.48 2.53 1.16 1.16 45.8 33.3
Public Works
State De-
partment for
Information
Communica- 16.49 3.72 1.34 8.54 36.0 51.8 3.90 2.44 1.22 1.68 49.8 43.1
tions Technol-
ogy & Digital
Economy
State De-
partment for
Broadcasting 0.53. 0.53 0.01 0.36 1.4 67.8 6.63 3.96 1.75 2.15 44.2 32.5
& Telecom-
munications
State De-
partment for 55.49 19.82 2.50 6.70 12.6 12.1 9.14 1.83 0.88 3.77 48.1 41.3
Energy
State De-
partment for 2.49 0.32 - 0.55 - 22.0 54.50 0.31 0.10 12.58 33.7 23.1
Petroleum
Total 349.41 119.01 13.48 58.92 11.3 16.9 178.74 17.19 8.02 54.10 46.7 30.3
Sector Summary

% of
% of
% of % of Expen-
Exche-
Exche- Expen- diture
Revised Revised Exche- Gross Exche- quer to
VOTE Expen- quer to diture to Net es- Expen- to Re-
Gross Net esti- quer esti- quer Revised
diture Revised Revised- timates diture vised-
estimates mates Issues mates Issues Net
Net Esti- Gross Gross
Esti-
mates estimates esti-
mates
mates
% of
of
Expen-
Exche-
Revised diture
Revised Exche- quer to
Gross Expen- to Re-
Net es- quer Revised
esti- diture vised
timates Issues Net
mates Gross
Esti-
esti-
mates
mates
Development 349.41 119.01 13.48 58.92 11.3 16.9
Recurrent 178.74 17.19 8.02 54.10 46.7 30.3
Total 528.15 136.20 21.50 113.02 15.8 21.4
The State Department for Information Communication Technology and Digital Economy received the highest pro-
portion of development exchequer issues to development net estimates at 36.0 per cent in the period under review.
The State Department for Broadcasting and Telecommunication received the lowest at 1.4 per cent. The State De-
partment for Transport recorded the highest proportion of recurrent exchequer issues to recurrent net estimates of
59.2 per cent compared to the State Department for shipping and marine affairs, which recorded the lowest ratio of
20.1 per cent. Figure 4.6 shows the EI & ICT sector’s exchequer issues in the first six months of FY 2022/23.

Figure 4.6: Exchequer Issues to the EI & ICT Sector
The total expenditure for the EI&ICT Sector amounted to Kshs.128.44 billion, representing 24.3 per cent of the re-
vised gross estimates, compared to Kshs.155.33 billion (38.1 per cent) recorded in similar period, FY 2022/23. This
amount comprised Kshs.69.52 billion for the development budget representing an absorption rate of 38.9 per cent,
compared to 21.7 per cent recorded in a similar period 2022/23, and Kshs.58.92 billion for recurrent expenditure
representing 16.9 per cent of the recurrent gross estimates, compared to 72.7 per cent recorded in a similar period
FY 2022/23.
The State Department for Broadcasting Telecommunication recorded the highest absorption of development budget
at 67.8 per cent, while the State Department of Shipping and Maritime Affairs recorded the lowest at 0.8 per cent.
This is attributed to formulation, review and implementation of appropriate broadcasting and telecommunication
policies, legal and institutional frameworks that improve the efficiency of public service delivery.
The State Department for petroleum recorded the highest recurrent expenditure to gross estimates at 51.4 per cent,
while the State Department for transport recorded the lowest at 10.4 per cent and is attributed to inadequate funding
/delay in exchequer release.

4.4.3 Budget Performance by Programmes and Sub-Programmes for EI&ICT Sector
The EI & ICT sector budgetary allocation was to fund twenty-five programmes. Table 4.8 shows budget execution
by programmes.
Table 4.8: EI & ICT Sector’s Programme Performance
Revised Estimates (Kshs. Million) Expenditure (Kshs. Million) Absorp-

Recurrent Development Total Recurrent Development Total (%)
State Department for Shipping and Maritime Affairs
Administrative
243.55 20.00 263.55 70.78 1.10 71.87 27.3
Services
Shipping and Shipping Affairs 228.89 - 228.89 23.59 - 23.59 10.3
Maritime Affairs
Maritime Affairs 2,041.47 730.00 2,771.47 686.00 5.95 691.94 25.0
Sub-Total 2,513.91 750.00 3,263.91 780.37 7.04 787.41 24.1
State Department for Petroleum
Exploration of Oil
55.61 1,900.26 1,955.87 23.87 347.74 371.61 19.0
and Gas
Distribution of Oil
- 592.74 592.74 - 200.51 200.51 33.8
Exploration and and gas
Distribution of General
Oil and Gas Administration,
54,497.00 - 54,497.00 27,965.78 - 27,965.78 51.3
Planning, and
Support Services
sub-Total 54,552.62 2,493.00 57,045.62 27,989.65 548.25 28,537.90 50.0
State Department for Roads
General
Administration,
2,772.92 4,669.20 7,442.12 821.84 1,333.55 2,155.39 29.0
Planning, and
Support Services
Construction of
- 99,331.69 99,331.69 - 10,700.09 10,700.09 10.8
Roads and Bridges
Road Transport
Rehabilitation of
- 45,843.11 45,843.11 - 5,484.69 5,484.69 12.0
Roads and Bridges
Maintenance of
80,072.21 - 80,072.21 29,036.51 - 29,036.51 36.3
Roads and Bridges
Sub-Total 82,845.13 149,844.00 232,689.13 29,858.35 17,518.33 47,376.68 20.4
State Department for Transport
Financial
Management 11.15 26.00 37.15 3.99 13.00 16.98 45.7
Services
General
Administration, 954.80 988.00 1,942.80 480.90 145.00 625.90 32.2
Planning and
Planning and Support Services
Support Services
Human Resources
739.10 60.00 799.10 605.28 57.83 663.11 83.0
and Support Services
Information
6.79 - 6.79 0.56 - 0.56 8.3
Communication
Road Transport Road Transport
Safety and Safety and 2,869.71 1,771.14 4,640.85 278.47 384.43 662.91 14.3
Regulation Regulation
Rail Transport Rail Transport - 39,060.50 39,060.50 - 18,860.00 18,860.00 48.3
Marine
Marine Transport 612.69 1,385.00 1,997.69 37.07 442.50 479.57 24.0
Transport
Air Transport 9,161.58 512.50 9,674.08 80.25 376.89 457.13 4.7
Air Transport
Sub-Total 14,355.82 43,803.14 58,158.95 1,486.52 20,279.65 21,766.17 37.4

State Department for ICT and Digital Economy
General General
Administration, Administration,
304.31 - 304.31 139.74 - 139.74 45.9
Planning and Planning, and
Support Services Support Services
ICT Infrastructure
ICT - 9,140.00 9,140.00 - 2,506.88 2,506.88 27.4
Connectivity
infrastructure
Development ICT and BPO
821.48 6,421.00 7,242.48 318.15 5,164.45 5,482.60 75.7
Development
E-Government
E-Government 2,777.51 930.00 3,707.51 1,223.02 864.07 2,087.09 56.3
Services
Services
Sub-Total 3,903.30 16,491.00 20,394.30 1,680.90 8,535.40 10,216.31 50.1
State Department of Energy
Administrative
214.81 40.00 254.81 67.12 4.82 71.94 28.2
General services
Administration,
Financial services 144.17 135.00 279.17 41.30 69.59 110.89 39.7
Planning and
Support Services Planning and project
23.98 - 23.98 9.73 - 9.73 40.6
monitoring
Development of
795.00 265.00 1,060.00 397.50 20.00 417.50 39.4
Nuclear Energy
Power Coal Exploration

Generation - 180.00 180.00 - 110.40 110.40 61.3
and Mining
Geothermal
1,900.76 10,232.00 12,132.76 207.47 886.74 1,094.21 9.0
generation
Power National Grid

4,211.01 29,884.50 34,095.51 21.76 1,039.04 1,060.80 3.1
Transmission System
and Distribution Rural Electrification 1,780.00 11,874.78 13,654.78 90.00 234.00 324.00 2.4
Alternative Alternative Energy

73.40 2,883.00 2,956.40 24.66 118.53 143.18 4.8
Energy Technologies
Technology
Sub-Total 9,143.14 55,494.29 64,637.43 859.53 2,483.13 3,342.65 5.2
State Department for Housing and Urban Development
Housing
Human 474.22 6,257.00 6,731.22 209.53 803.58 1,013.12 15.1
Development
Development
and Urban Estate Management 409.23 992.00 1,401.23 191.29 316.46 507.75 36.2
Settlement
Affordable Housing - 66,820.00 66,820.00 - 3,785.12 3,785.12 5.7
Urban and Metropolitan

124.65 661.00 785.65 52.17 5.51 57.68 7.3
Metropolitan Planning
Development Urban Development 30.07 4,463.89 4,493.96 8.07 473.58 481.65 10.7
General
Administration 329.53 - 329.53 173.22 - 173.22 52.6
Planning & Support
Support Services
Sub-Total 1,367.70 79,193.89 80,561.59 634.29 5,384.25 6,018.54 7.5
State Department for Broadcasting and Telecommunication
General General
Administration Administration,
265.10 - 265.10 121.97 - 121.97 46.0
Planning and Planning and
News and
4,389.22 375.50 4,764.72 1,156.11 261.39 1,417.50 29.7
Information
Information and
Kenya Year Book
Communication 176.00 10.00 186.00 75.67 5.00 80.67 43.4
Initiative
Services
ICT and Media
1,550.50 - 1,550.50 690.50 - 690.50 44.5
Regulatory Services
Mass Media
Mass Media Skills
Skills 248.00 140.50 388.50 109.00 90.25 199.25 51.3
Development
Development

Sub-Total 6,628.83 526.00 7,154.83 2,153.25 356.64 2,509.88 35.1
State Department for Public Works
Stalled and New
Government
Government 582.30 533.76 1,116.05 266.43 40.98 307.42 27.5
Buildings
Building
Coastline
Coastline Infrastructure 91.84 81.64 173.48 41.36 30.35 71.71 41.3
Infrastructure Development
Development
Pedestrian Access - 70.60 70.60 - 17.61 17.61 24.9
Administration,
Planning and 297.82 - 297.82 125.83 - 125.83 42.2
General Support Services
Administration,
Planning and Procumbent,
Support Services 69.54 6.00 75.54 19.03 0.72 19.75 26.1
Warehousing and
Supply
Regulation of
Construction 2,335.70 100.00 2,435.70 702.00 - 702.00 28.8
Regulation and Industry
Development
of Construction Research Services 17.67 7.00 24.67 2.51 2.80 5.31 21.5
Industry Building Standards 87.23 15.00 102.23 2.15 9.76 11.91 11.6
Sub-Total 3,482.09 814.00 4,296.09 1,159.31 102.22 1,261.53 29.4
Grand Total 178,792.54 349,409.31 528,201.85 66,602.17 55,214.91 121,817.07 23.1
Analysis of Programme and sub-programmes shows that Human Resources and Support Services sub programme
under the State Department for Transport has over absorption rate of 83.0. while General Administration Planning
and Support Services programme under the State Department for Housing and Urban Development had the lowest
absorption at 0.5 per cent.
4.4.4 Key Achievements by MDAs In The EI&ICT Sector
The State Department for Transport is responsible for efficient and safe transport services, reducing transport and
traffic congestion costs, ensuring efficient, secure and safe maritime transport and enhancing air transport safety,
security, and connectivity. During period under review, the department trained 846 plant operators, 395 contrac-
tors, 696 artisan/ technician against annual target of 1,910 operators, 1,300 contractors, 2,120 artisans/technicians
respectively under Kenya institute of highways and building technology (KIHBT) delivery unit. The department
also constructed 23 bridges under the construction of roads, and bridges sub programme against a target of 23. In
addition, under maintenance of road sub programme, the department maintained 17,983 km of under routine roads
against a target of 32,396 km.
Further, under the coastline infrastructure pedestrian access sub programme, the state department for public works
constructed the New Makowe Jetty whose implementation was at 99 per cent against a target of 100 percent. Fur-
ther the department constructed county government headquarters with following percentages of completion; Isiolo
county (60%), Tharaka Nithi county (82%), and Lamu county (60%). The department also implemented the Voi pool
housing from 70 per cent to 71 per cent under stalled and new government building sub programme.
The State Department for Energy, under geothermal development sub programme constructed the 83.3-Megawatt
Olkaria 1 unit 6 power plant to 99 per cent completion. The department also trained 79 persons on nuclear energy

against a target of 50 under the nuclear development sub programme. Further the department connected 256,206
customers to power against annual target of 350,000 customers. It also constructed 5 sub stations against a target of
9 under the national grid system sub programme. A total of 170 public facilities were connected to electricity against
a target of 340 under rural electrification sub programme.
4.4.5 Project Implementation for the EI&ICT Sector
Most of the development projects are multi-year in nature. In the first six months of FY 2023/24, the EI&ICT Sector
incurred a development expenditure of Kshs.58.92 billion, representing an absorption rate of 16.9 per cent.
Table 4.9 summarises the development of some of the projects with the highest spending in the reporting period in
the EI&ICT sector.
Table 4.9: EI&ICT Sector Development Projects with the Highest Expenditure
Total Actual
Expected Estimated Percent-
Project Funding Expenditure
date of Value of age (%)of
Name of Project Name Com- Source of As of 31st As of 31st
Comple- the Project Com-
MDA (a) mencement Funds (d) December December
tion of the (Kshs. Mil- pletion
Date (b) 2023 (Kshs. 2023 (Kshs.
Project (c ) lion) (e) (H=g/e)
Million) (f)* Million) (g)*
State Horizontal
Department Infrastructure 3-Aug-18 31-Dec-24 Italy 57,727.00 44,570.02 42,480.84 95%
for Energy Phase 1 - EPCF
State Electrification of
Department Public Facilities 12-Jul-07 30.06.2030 GOK 58,892.00 35,216.20 35,216.20 59.80%
for Energy (GoK)
State
Department
Digital Literacy
for ICT 1-Jul-13 30-Jun-22 GOK 76,000.00 31,252.41 29,713.91 95%
Programme
and Digital
Economy
116601Nairobi -
State Thika Highway
GOK/
Department Improvement 7/1/2007 19-Jul-12 26,801.05 25,094.21 25,094.21 94%
DONOR
for Roads Project Lot 1
&2
State
100601Nairobi GOK/
Department 7/2/2010 31-Jul-15 21,340.70 20,192.02 20,192.02 95%
Southern Bypass DONOR
for Roads
State 114501Kibwezi
GOK/
Department - Mutomo - 8/16/2017 15-Feb-21 21,854.80 18,750.03 18,750.03 86%
DONOR
for Roads Kitui Road (B7)
State 142301EXIM:
GOK/DO-
Department Nairobi Western 7/1/2019 30-Aug-22 20,966.43 17,207.63 17,207.63 82%
NOR
for Roads Bypass
140101MPARD
State
Package 2
Department 3/13/2020 12-Mar-24 GOK 25,015.41 16,268.91 16,268.91 65%
- Mwache –
for Roads
Tsunza – Mteza
State Konza Data

Department for Centre and
7-Jan-19 22-Jun-27 China 26,817.00 16,545.63 14,992.54 91%
ICT and Digital Smart City
Economy Facilities

Total Actual
Expected Estimated Percent-
Project Funding Expenditure
date of Value of age (%)of
Name of Project Name Com- Source of As of 31st As of 31st
Comple- the Project Com-
MDA (a) mencement Funds (d) December December
tion of the (Kshs. Mil- pletion
Date (b) 2023 (Kshs. 2023 (Kshs.
Project (c ) lion) (e) (H=g/e)
Million) (f)* Million) (g)*
State
101701Merille- GOK/
Department 8/21/2013 27-Jan-16 14,855.35 14,785.35 14,785.35 100%
Marsarbit Road DONOR
for Roads
100402MPARD
Package 1:
State Miritini-
GOK
Department Mwache Road 5/18/2015 18-May-18 15,809.32 14,565.90 14,565.90 92%
DONOR
for Roads including
Kipevu Link
Road
Source: MDAs
4.5 Environmental Protection, Water, and Natural Resources Sector

4.5.1 Introduction
The Environment Protection, Water, and Natural Resources (EPWNR) Sector consists of six (6) MDAs: State De-
partments for Environment & Climate Change; Forestry; Water and Sanitation; Irrigation; Wildlife; and Mining. The
Sector has several Autonomous Agencies and Semi-Autonomous Government Agencies. In addition, the Sector has
the following entities: The National Environmental Complaint Committee, the National Environment Tribunal, the
Hydrologists Registration Board, and the Wildlife Clubs of Kenya.
The goal of the Sector is ensuring sustainable development in a clean and secure environment with various objec-
tives, including enhancing climate change resilience and low carbon emission, improving utilisation of land through
irrigation and land reclamation, and promoting equitable and sustainable use of wildlife resources.
The Sector plays a pivotal role in securing, stewarding, and sustaining the environment, Kenya’s natural capital, water
provision, and generating foreign exchange for the country. The Sector promotes socio-economic development to
realise the Kenya Vision 2030 and BETA Agenda.
4.5.2 Budget Performance for EPWNR Sector
The annual budgetary allocation to the EPWNR sector in FY 2023/24 amounted to Kshs.120.56 billion, revised to
Kshs.125.52 billion in Supplementary Budget I, compared to the Kshs.95.63 billion allocated in the previous finan-
cial year of 2022/23. This amount represents 28.3 per cent of the revised gross national budget of Kshs.4.54 trillion
and 5.1 per cent of the MDAs’ budget of Kshs.2.46 trillion. The allocation comprised Kshs.90.79 billion (72.3 per
cent) for development activities and Kshs.34.72 billion (27.7 per cent) for recurrent expenditure. The State Depart-
ment for Water and Sanitation received the highest budgetary allocation of Kshs.64.91 billion (51.7 per cent of the
Sector’s budget), while the State Department for Mining had the lowest budgetary allocation of Kshs.3.78 billion (0.7
per cent of the EPWNR Sector allocation).
Figure 4.7 shows the budgetary allocation trend for the EPWNR Sector for FY 2019/20 to FY 2023/24.

Figure 4.7: Budgetary Allocation Trend for the EPWNR Sector
The total exchequer issues to the EPWNR sector amounted to Kshs.18.96 billion, representing 25.3 per cent of the
Sector’s revised net estimates. This amount comprised Kshs.10.91 billion for development expenditure, representing
19.8 per cent of development revised net estimates, and Kshs.8.05 billion for recurrent activities, representing 40.7
per cent of recurrent revised net estimates. Table 4.10 shows EPWNR sector analysis of exchequer issues and expen-
diture in the first six months of FY 2023/24.
Table 4.10: EPWNR Sector-Analysis of Exchequer Issues and Expenditure

% of
% of % of
Expen-
Re- Exche- Exche- % of Ex-
Revised diture
VOTE vised Exche- quer to Revised Revised Exche- quer to penditure
Gross Expendi- to Re- Expen-
net quer Revised Gross net esti- quer Revised to Revised
esti- ture vised diture
esti- Issues Revised estimates mates Issues Revised Gross
mates Gross
mates net esti- net esti- estimates
esti-
mates mates
mates
State
Department
58.32 32.89 4.81 15.48 14.6 26.5 6.59 3.20 1.37 1.53 42.6 23.3
of Water and
Sanitation
State
Department for 22.64 15.12 4.88 6.35 32.3 28.0 1.54 1.13 0.53 0.51 47.2 33.3
Irrigation
State
Department for
Environment 2.40 1.78 0.38 0.52 21.3 21.7 4.15 3.23 1.88 1.75 58.3 42.2
and Climate
Change
State
Department for 4.36 2.57 0.74 1.37 28.9 31.3 10.12 5.57 2.94 2.85 52.8 28.2
Forestry
State
Department for 1.38 1.15 0.10 0.16 9.0 11.4 10.22 4.67 0.88 4.10 18.9 40.1
Wildlife
State
Department for 1.69 1.69 - 0.28 - 16.9 2.09 1.99 0.44 0.64 22.1 30.6
Mining

% of
% of % of
Expen-
Re- Exche- Exche- % of Ex-
Revised diture
VOTE vised Exche- quer to Revised Revised Exche- quer to penditure
Gross Expendi- to Re- Expen-
net quer Revised Gross net esti- quer Revised to Revised
esti- ture vised diture
esti- Issues Revised estimates mates Issues Revised Gross
mates Gross
mates net esti- net esti- estimates
esti-
mates mates
mates
Total 90.79 55.20 10.91 24.16 19.8 26.6 34.72 19.81 8.05 11.39 40.7 32.8
Sector Summary
% of Ex- % of Ex-
Revised chequer pendi-
Revised Exche-
Revised Expen- to Re- ture to
Gross esti- quer Is-
net esti- diture vised Re- Revised-
mates sues
mates vised net Gross esti-
estimates mates
Development 90.79 55.20 10.91 24.16 19.8 26.6
Recurrent 34.72 19.81 8.05 11.39 40.7 32.8
Total 125.52 75.01 18.96 35.55 25.3 28.3
The State Department for Irrigation received the highest proportion of development exchequer issues to devel-
opment revised net estimates at 32.3 per cent in the period under review while the State Department for Wildlife
received the lowest at 9.0 per cent. The State Department for Forestry recorded the highest proportion of recurrent
exchequer issues to recurrent revised net estimates of 52.8 per cent compared to the State Department for Mining,
which recorded the lowest ratio of 22.1 per cent. Figure 4.8 shows the exchequer issues to the EPWNR Sector in the
Figure 4.8: Exchequer Issues to EPWNR Sector
The total expenditure for the EPWNR Sector amounted to Kshs.35.55 billion, representing 28.3 per cent of the gross
estimates, compared to Kshs.23.64 billion (22.1 per cent) recorded in a similar FY 2022/23. This amount comprised

Kshs.24.16 billion for the development budget representing an absorption rate of 26.6 per cent, compared to 16.1 per
cent recorded in a similar period FY 2022/23, and Kshs.11.39 billion for recurrent expenditure representing 32.8 per
cent of the recurrent revised gross estimates, compared to 42.1 per cent recorded in the first six months FY 2022/23.
The State Department for Irrigation recorded the highest absorption of the development budget at 28.0 per cent,
while the State Department for Wildlife recorded the lowest at 11.4 per cent. The State Department for Environment
and Climate Change recorded the highest recurrent expenditure to gross estimates at 42.2 per cent, while the State
Department for Water and Sanitation recorded the lowest at 23.3 per cent.
4.5.3 Budget Performance by Programmes and Sub-Programmes for EPWNR Sector,
The budgetary allocation to the EPWNR sector was to fund sixteen programmes. Table 4.11 shows budget execution
by programmes and sub-programmes in the first six months of FY 2023/24.
Table 4.11: EPWNR Sector’s Programme

Rec Dev Total Rec Dev Total (%)
State Department for Water and Sanitation

General
Administration, Water Policy
699.31 740.00 1,439.31 295.38 399.00 694.38 48.2
Planning and Management
Support Services
Water Resources
Conservation and 2,214.36 12,561.00 14,775.36 338.84 2,105.36 2,444.20 16.5
Water Resources Protection
Management
Transboundary
- 90.00 90.00 - 10.57 10.57 11.7
Waters
Sewerage
Infrastructure 3,680.73 33,423.00 37,103.73 1,023.58 10,000.13 11,023.71 29.7
Water and Development
Sewerage Sanitation
Infrastructure Infrastructure
- 11,506.00 11,506.00 - 2,742.87 2,742.87 23.8
Development Development and
Management
Sub-Total 6,594.40 58,320.00 64,914.40 1,657.80 15,257.93 16,915.74 26.1
State Department for Irrigation

Land Reclamation 35.95 10.00 45.95 13.71 0.11 13.82 30.1
Irrigation Irrigation and
770.60 19,164.00 19,934.60 227.35 5,125.56 5,352.91 26.9
and Land Drainage
Reclamation Irrigation Water
49.75 70.00 119.75 21.18 37.29 58.47 48.8
Management
Water Storage
Water Storage and
and Flood 497.50 1,880.00 2,377.50 177.75 775.00 952.75 40.1
Flood Control
Control
Water Water Storage for
- 630.00 630.00 - 162.30 162.30 25.8
Harvesting Irrigation
and Storage for Water Harvesting
Irrigation 31.25 890.00 921.25 10.46 250.00 260.46 28.3
for Irrigation
Water Administrative
156.70 - 156.70 62.42 - 62.42 39.8
Harvesting Services
and Storage for
Irrigation Sub-Total 1,541.76 22,644.00 24,185.76 512.87 6,350.26 6,863.12 28.4

State Department for Environment and Climate Change

Climate Change
Adaptation and - 80.00 80.00 - 11.75 11.75 14.7
Mitigation
Policy and
Environment
Governance in
Management 116.48 - 116.48 53.40 - 53.40 45.8
Environment
and Protection
Management
National
Environment 2,300.00 1,778.91 4,078.91 849.19 139.40 988.60 24.2
Management
General General
709.02 - 709.02 342.33 - 342.33 48.3
Modernisation of
Modernisation Meteorological 1,024.25 271.00 1,295.25 428.95 8.12 437.07 33.7
of Services
Meteorological
Services Advertent Weather
- 197.00 197.00 - 9.75 9.75 4.9
Modification
Water Towers Water Towers
Rehabilitation Rehabilitation and - 75.00 75.00 - 75.00 75.00 100.0
and Conservation
Conservation Sub-Total 4,149.75 2,401.91 6,551.66 1,673.87 244.02 1,917.88 29.3
State Department for Wildlife
Wildlife Security,
Conservation and 9,211.17 1,179.00 10,390.17 4,767.46 137.36 4,904.82 47.2
Management
Wildlife
Conservation Wildlife Research
733.54 204.00 937.54 247.36 20.75 268.11 28.6
and and Development
Management Administrative
276.90 - 276.90 111.65 - 111.65 40.3
Services
Sub-Total 10,221.61 1,383.00 11,604.61 5,126.48 158.11 5,284.59 45.5
State Department for Mining

General General
879.09 - 879.09 289.78 - 289.78 33.0
Mineral Resources
14.13 12.00 26.13 0.97 5.35 6.33 24.2
Mineral Development
Resources Geological survey
Management and mineral 289.39 178.00 467.39 90.23 49.23 139.46 29.8
exploration
Geological Geological Survey 911.45 1,465.50 2,376.95 259.60 226.65 486.25 20.5
Survey and Geo-information
- 30.00 30.00 - 3.60 3.60 12.0
Geoinformation Management
Management Sub-Total 2,094.05 1,685.50 3,779.55 640.58 284.84 925.42 24.5

State Department for Forestry

Forest Resources
Conservation 8,319.97 3,914.00 12,233.97 1,055.29 210.13 1,265.42 10.3
Management
Forest Research
1,671.00 331.00 2,002.00 265.10 165.50 430.60 21.5
Forest and Development
Management Water Towers
and Water Rehabilitation and - 10.00 10.00 - 2.50 2.50 25.0
Towers Conservation
Conservation
General
administration and 133.03 - 133.03 11.00 - 11.00 8.3
planning
Sub-Total 10,124.00 4,255.00 14,379.00 1,331.39 378.13 1,709.53 11.9
Grand Total 34,725.57 90,689.41 125,414.97 10,942.98 22,673.29 33,616.27 26.8
Analysis of Programme and sub-programmes analysis shows that Water Towers Rehabilitation and Conservation
under the State Department for Environment and Climate Change recorded 100 per cent absorption of budgetary
allocation.
4.5.4 Key Achievements by MDAs in the EPWNR Sector
The State Department for Water and Sanitation under the Water Policy Management sub-programme through Ken-
ya Water Institute graduated 1,282 trainees recording 100 per cent of graduating of all enrolled students. Under
the Water Resources and Conservation and Protection sub-programme, additional water permits issued exceeded
the target of 525 permits by 319 permits. In addition, water quality monitoring in rivers targeting to map pollution
hotspots and discharges upstream of Thwake dam, Kiambu, Nairobi and Middle Athi recorded 100 per cent against
100 per cent of the annual target.
The State Department for irrigation under Irrigation and Drainage sub-programme, 4,300 acres rehabilitated against
a target of 4,276 acres at the Bura Irrigation Scheme. This was occasioned by acreage opened up in the commercial
farm and by the outgrowers. In addition, acreage under irrigation at Thiba Dam and irrigation area was 26,310 acres
against targeted 35,000 and variance to be covered in the remaining period of the year.
Wildlife Security, Conservation and Management under the State Department for Wildlife, 4 water pans were con-
structed in Tsavo Conservation Area through collaborations with partners against a target of 2. The department also
recorded 100 per cent response rate to clinical interventions.
The State Department for Mining, under the directorates of mines sub-programme operationalized 19 Online Trans-
actional Mining Cadastre Portals against the annual target of two.
4.5.5 Project Implementation for EWPNR Sector
Most of the development projects are multi-year in nature and implemented over time. In the first six months of FY
2023/24, the EWPNR Sector incurred a development expenditure of Kshs.24.16 billion, representing an absorption
rate of 26.6 per cent. Table 4.12 summarises the development of some of the projects with the highest expenditure in
the reporting period in the EWPNR sector.

Table 4.12: EPWNR Sector Development Projects with the Highest Expenditure
Project Estimated As of 31st December 2023 Percent-

Expected Source (Kshs. Mn)
Com- Value of age (%)
date of of
Name of MDA Project Name (a) mence- the Project Actual Ex- of Com-
Completion Funds Total Fund-
ment Date (Kshs. Mn) penditure pletion
(c ) (d) ing (f)
(b) (e) (g) (H=g/e)
State Depart- Nairobi Metro Area GoK/

ment for Water Bulk water sources - 01-Jan-18 01-Dec-24 37,449.00 37,224.20 37,149.20 98.0
and Sanitation Karimenu II Donor
Thwake Multipur-
State Depart- GoK/
pose Water Develop-
ment for Water Apr-15 Dec-26 42,365 36,204.35 35,363.60 86.0
ment Programme Donor
and Sanitation
Phase 1
State Depart- Water and Sanita- GoK/
ment for Water tion Development Dec-17 Aug-25 38,000.00 20,664.00 18,646.50 56.0
and Sanitation Project Donor
State De- Green Zones De- 1st Mar 28th Febru-

partment for velopment Support Gok 5,498.00 3,106.88 2,920.38 53.1
Forestry Project Phase II 2019 ary 2025
Capacity develop-
State De- ment project for 1st July 30tn June
partment for technologies in the Gok
Forestry forest fire manage- 2022 2027 3,339.00 1,571.25 1,208.29 36.2
ment in Kenya
State Depart- Drought Resilience Gok/

ment for Irriga- Program in North- Jul-19 Jun-26 3,901.00 920.00 69.00 1.0
tion ern Kenya Foreign
State Depart-
Community Based
ment for Irriga- Jun-11 Jun-30 Gok 9,280.00 900.00 66.80 47%
Irrigation Projects
tion
Galana Kulalu Irri-
State Depart- gation development Gok/
ment for Irriga- project (10,000). Aug-14 Jun-30 8,877.00 244.00 62.10 97.0
tion Galana Kulalu Food Foreign
Security Project)
State Depart-
Mitigation and 1st Jul
ment for Envi-
management of Soil 30-Jun-26 GOK 46.0
ronment and 2017 1,346.00 619.00 28.00
Loss
Climate Change
Human Wildlife 1st July 30th June

State Depart-
Conflict Mitigation Gok 2,650.00 65.00 19.17 39.0
ment for Wildlife 2008 2029
programme (Fences)
Source: MDAs
4.6 General Economic and Commercial Affairs Sector
4.6.1 Introduction
The General Economic and Commercial Affairs (GECA) sector consists of eight MDAs, namely the State Depart-
ments for Trade; ASALs and Regional Development; Cooperatives; Industry; Micro, Small and Medium Enterprises
Development; Investment Promotion; East African Community; and Tourism together with their affiliated Agencies
and Institutions.
The main objectives of the Sector over the MTEF period are to transform the Micro, Small and Medium Enterprise
(MSMEs), promote and sustain tourism, promote industrial development investments promotion, enhance trade

and ease of doing business, promote growth and development of cooperatives and MSMEs Sector, promote regional
integration as well as to promote equitable and sustainable ASALs and regional development.
4.6.2 Budget Performance for GECA Sector
The budgetary allocation to the GECA sector in FY 2023/24 amounted to Kshs.61.42 billion revised to Kshs.72.4
billion in Supplementary Budget I, compared to the Kshs.29.08 billion allocated in FY 2022/23. This amount rep-
resents 1.6 per cent of the revised gross national budget of Kshs.4.54 trillion and 2.9 per cent of the ministerial
budget of Kshs.2.46 trillion. The allocation includes Kshs.32.87 billion (45.4 per cent) for development activities
and Kshs.39.58 billion (54.6 per cent) for recurrent expenditure. The State Department for the ASALs and Regional
Development received the highest budgetary allocation of Kshs.24.06 billion (33.2 per cent of the Sector’s budget),
while the State Department for East African Community had the lowest budgetary allocation of Kshs.927.71 million
(1.3 per cent of the Sector’s allocation).
The high allocation to the State Department for the ASALs and Regional Development is due to the high allocation
for Accelerated ASAL Development amounting to Kshs.16.08 billion, Figure 4.9 shows the budgetary allocation
trend for the GECA sector for the period FY 2019/20 to FY 2023/24.
Figure 4.9: Budgetary Allocation Trend for the GECA Sector
The total exchequer issues to the GECA sector amounted to Kshs.14.21 billion, representing 25.1 per cent of the Sec-
tor’s revised net estimates. This amount comprised Kshs.3.91 billion for development expenditure, representing 12.1
per cent of development revised net estimates, and Kshs.10.30 billion for recurrent activities, representing 42.6 per
cent of recurrent revised net estimates. Table 4.13 analyses exchequer issues and expenditures to the GECA sector in
the first six months of FY 2023/24.

Table 4.13: GECA Sector-Analysis of Exchequer Issues and Expenditure
% of % of
% of % of
Expen- Expen-
VOTE Revised Exche- Exche-
Revised Exche- diture to Gross Exche- diture to
Gross Expen- quer to Net Es- Expen- quer to
Net Es- quer Revised Esti- quer Revised
Esti- diture Revised timates diture Revised
timates Issues Gross mates Issues Gross
mates Net Es- Net Es-
Esti- Esti-
timates timates
mates mates
State
Department for 0.05 0.05 0.03 0.03 50.0 50.0 3.26 1.89 0.80 1.21 42.3 37.2
Trade
State
Department
for the ASALs 9.14 8.82 2.59 1.22 29.4 13.4 14.92 14.44 6.33 7.99 43.8 53.6
and Regional
Development
State
Department for 6.73 6.73 0.35 0.63 5.1 9.3 2.99 2.55 1.07 1.14 41.9 38.0
Industry
State
Department for
Micro, Small
6.65 6.55 0.43 0.64 6.6 9.6 1.87 1.66 0.68 0.65 41.1 34.7
and Medium
Enterprises
Development
State
Department
5.64 5.64 0.06 - 1.1 - 1.56 1.05 0.35 0.66 32.9 42.5
for Investment
Promotion
State
Department for
- - - - - - 0.93 0.93 0.44 0.37 47.0 39.4
East African
Community
State
Department for 4.51 4.51 0.40 4.41 8.9 97.7 1.79 0.64 0.26 0.77 40.7 43.3
Cooperatives
State
Department for 0.14 0.12 0.05 0.05 44.5 35.2 12.26 1.02 0.38 0.44 37.1 3.6
Tourism
Total 32.87 32.43 3.91 6.97 12.1 21.2 39.58 24.17 10.30 13.23 42.6 33.4
Sector Summary
% of
% of
Expen-
Revised Exche-
Revised Exche- diture to
Gross Expen- quer to
Net Es- quer Revised-
Esti- diture Revised
timates Issues Gross
mates Net Es-
Esti-
timates
mates
Development 32.87 32.43 3.91 6.97 12.1 21.2
Recurrent 39.58 24.17 10.30 13.23 42.6 33.4
Total 72.44 56.60 14.21 20.20 25.1 27.9
In the first six months of FY 2023/24, the State Department for Trade received the highest proportion of develop-
ment exchequer issues to development revised net estimates at 50.0 per cent, while the State Department for Invest-
ment Promotion received the lowest at 1.1 per cent. The State Department for East African Community recorded the
highest proportion of recurrent exchequer issues to recurrent revised net estimates at 47.0 per cent while the State
Department for Investment Promotion recorded the lowest ratio of 32.9 per cent. Figure 4.10 shows the exchequer
issues to the GECA Sector in the first six months of FY 2023/24.

Figure 4.10: Exchequer Issues to the GECA Sector
The total expenditure for the GECA Sector amounted to Kshs.20.20 billion, representing 27.9 per cent of the gross
estimates, compared to Kshs.5.84 billion (22.4 per cent) recorded in a similar period FY 2022/23. This amount com-
prised Kshs.6.97 billion for the development budget representing an absorption rate of 21.2 per cent, compared to
Kshs.906.33 million (13.1 per cent) recorded in FY 2022/23, and Kshs.13.23 billion for recurrent expenditure repre-
senting 33.4 per cent of the recurrent revised gross estimates, compared to Kshs.4.93 billion (25.6 per cent) recorded
in a similar period FY 2022/23.
The State Department for Cooperatives recorded the highest absorption of the development budget at 97.7 per cent,
while the State Department for Industry recorded the lowest at 9.3 per cent. The State Department for the ASALs
and Regional Development recorded the highest recurrent expenditure to gross estimates at 53.6 per cent, while the
State Department for Tourism recorded the lowest at 3.6 per cent.
4.6.3 Budget Performance by Programmes and Sub-Programmes for GECA Sector
The budgetary allocation was to fund twenty programmes. Table 4.14 shows budget execution by programmes and
sub-programmes by the GECA sector in the first six months of FY 2023/24.

Table 4.14: GECA Sector Budget Performance by Programmes
Absorp-
Programmes Sub-Programmes Revised Approved Estimates (Kshs. Million) Expenditure (Kshs. Million) tion Rate
(%)
Develop-
Recurrent Development Total Recurrent Total
ment
State Department for Trade
Promotion of Local
77.57 - 77.57 37.78 - 37.78 48.7
Content
Domestic Trade
and Enterprise Development Promotion
Development and Regulation of
1,353.68 50.00 1,403.68 375.79 25.00 400.79 28.6
wholesale and Retail
Trade
Enforcement of
Intellectual Property
4.10 - 4.10 2.05 - 2.05 50.0
Rights and Trade
Fair Trade Practices
Remedies Measures
and Compliance
Standards Enforcement of Legal
90.21 - 90.21 31.86 - 31.86 35.3
Metrology
Consumer Protection 2.20 - 2.20 0.87 - 0.87 39.5
Market Diversification
487.09 - 487.09 236.49 - 236.49 48.6
International Trade and Access
Development and Export Trade
Promotion Development, Promotion 566.60 - 566.60 281.12 - 281.12 49.6
and National Branding
General 679.34 - 679.34 245.90 - 245.90 36.2
Administration,
Support Services Sub-Total 3,260.79 50.00 3,310.79 1,211.85 25.00 1,236.85 37.4
and Planning
State Department for Micro, Small and Medium Enterprises Development
MSMEs Development
403.50 1,183.64 1,587.14 196.08 381.68 577.76 36.4
Promotion and and Promotion
Development of Entrepreneurship and
MSMEs Business Development 93.03 - 93.03 5.41 - 5.41 5.8
Services
Market Linkages for
4.85 - 4.85 0.07 - 0.07 1.5
Product and Market MSMEs
Development Value Addition,
MSMEs Innovation and 492.69 80.00 572.69 119.16 150.00 269.16 47.0
Incubation for MSMEs
Financial Inclusion - 5,000.00 5,000.00 - - - -
Digitization and Youth Employment
478.78 145.00 623.78 226.56 57.50 284.06 45.5
Financial Inclusion Services
for MSMEs
Youth, Women and
- 242.00 242.00 - 46.00 46.00 19.0
PWDs Empowerment
General
Administration,
Planning and
Services
Support Services
Sub Total 1,871.56 6,650.64 8,522.20 619.33 635.18 1,254.51 14.7

State Department for Industry
General
Administration,
Support Services
Services
and Planning
Promotion of Industrial
Industrial 1,055.78 4,863.27 5,919.05 268.72 - 268.72 4.5
Development
Development and
Development Industrial Training and
248.17 48.69 296.86 42.55 - 42.55 14.3
Capacity Development

Absorp-
(%)
Standard Conformity
Assessment and
498.45 100.08 598.53 92.12 65.57 157.69 26.3
Industrial Property
Administration
Standards, Quality Business Financing and
Infrastructure and 10.42 1,455.89 1,466.31 - - - -
Incubation
Research
Industrial Research,
Development and 643.42 262.79 906.21 3.51 - 3.51 0.4
Innovation
Sub-Total 2,987.63 6,730.72 9,718.35 627.74 65.57 693.31 7.1
State Department for Investments Promotion
Business Environment
and Investment 856.41 5,540.00 6,396.41 184.76 - 184.76 2.9
Promotion
Investment Investments Profiling and

323.41 102.00 425.41 119.13 - 119.13 28.0
Development and Development
Promotion General Administration,
Services
Sub-Total 1,562.21 5,642.00 7,204.21 363.46 - 363.46 5.0
State Department for Tourism
Tourism Promotion Destination Marketing 429.65 100.00 529.65 138.32 50.00 188.32 35.6
and Marketing Tourism Promotion 442.30 - 442.30 112.35 - 112.35 25.4
Niche Tourism Product
Development and 5,771.74 25.00 5,796.74 37.03 - 37.03 0.6
Diversification
Tourism Product
Development and Tourism Infrastructure
4,750.00 - 4,750.00 - - - -
Diversification Development
Tourism Training and
560.37 - 560.37 50.63 - 50.63 9.0
Capacity Building
General General Administration,

Administration, Planning and Support 301.02 17.15 318.17 100.79 - 100.79 31.7
Support Services Sub-Total 12,255.08 142.15 12,397.23 439.14 50.00 489.14 3.9
State Department For Cooperatives
Governance and
81.13 - 81.13 31.18 - 31.18 38.4
Accountability
Cooperative Advisory
1,351.66 10.00 1,361.66 580.07 4.87 584.95 43.0
Services
Marketing, Value
14.99 4,054.05 4,069.03 14.42 4,003.53 4,017.94 98.7
Cooperative Addition and Research
Development and general Administration,
Management Planning and Support 155.61 - 155.61 148.42 - 148.42 95.4
Services
Cooperative
Development and - 900.00 900.00 148.42 400.00 548.42 60.9
Investments
Sub-Total 1,603.38 4,964.05 6,567.43 922.50 4,408.40 5,330.90 81.2
State Department for the ASALS and Regional Development
ASAL Development 122.91 74.10 197.01 46.34 5.29 51.63 26.2
Accelerated Asal Drought Management 11,516.68 1,522.29 13,038.97 6,641.52 109.26 6,750.78 51.8
Development
Peace Building and
11.13 2,830.00 2,841.13 6.53 77.82 84.35 3.0
Conflict Management
Integrated Regional Integrated Basin-Based
2,767.99 4,711.59 7,479.58 1,073.96 1,027.90 2,101.86 28.1
Development Development
General General Administration,

Administration, Planning and Support 502.93 - 502.93 226.15 - 226.15 45.0
Planning, and Services
Support Services Sub-Total 14,921.64 9,137.98 24,059.62 7,994.50 1,220.26 9,214.76 38.3

Absorp-
(%)
State Department for East African Community
East African Customs
26.35 - 26.35 13.48 - 13.48 51.1
Union
East African Common
464.88 - 464.88 254.52 - 254.52 54.8
Market
EAC Monetary Union 28.46 - 28.46 13.98 - 13.98 49.1
East African Affairs
and Regional Management of Northern
Integration 44.92 - 44.92 13.05 - 13.05 29.1
Corridor Integration
Services
Sub-Total 927.71 - 927.71 365.10 - 365.10 39.4
Grand Total 39,389.99 33,317.54 72,707.53 12,543.62 6,404.42 18,948.04 26.1
Analysis of Programme and sub-programmes analysis shows that Marketing, Value Addition and Research under
State Department for Cooperatives had the highest absorption of 97.1 per cent while Industrial Research, Develop-
ment and Innovation under State Department for Industry had the lowest absorption of 0.4 per cent.
4.6.4 Key achievements by MDAs in the GECA sector
The State Department for Tourism set up the Tourism, Promotion and Marketing programme to improve interna-
tional arrivals, Tourism Receipts, Domestic Bed Nights and Brand Awareness. In each sector, they had targets of
which they achieved 77, 77, 86, and 90 per cent respectively. Under Tourism, Product Development and Diversifica-
tion, the Tourism Infrastructure Development sub-programme achieved all the targets they set up for the Tourism
Fund, in terms of grants and levies collected.
The State Department for East African Community set up the East African Affairs and Regional Integration to im-
prove the Directorate of Economic Affairs. They aimed at having preferential treatment for Kenyan Products and
Merchandise in the EAC, which was achieved. The programme reduced and stopped 267 Non-Tariff Barriers against
a target of 280 and increased the value of Kenyan exports to the EAC to Kshs.226 billion against a target of Kshs.205
billion. Further, the EAC Regional Standards developed and adopted a cumulative number of 1,165 standards which
were adopted by Kenya.
The State Department for Investment Promotion, under the Investment Development Promotion programme
achieved several targets through the Export Processing Zones (EPZ) delivery unit. For example, they set up 11 newly
gazetted EPZ zones against their target of 11 and increased the value of exports to Kshs.28.29 million against a target
of Kshs.29 million and increased the value of local purchases to Kshs.3.79 million against a target of Kshs.4.6 million.
As a result, they created 1783 jobs against their target of 2500 during harsh economic times.
The State Department for Micro, Small and Medium Enterprises Development managed to create 7500 jobs against
their target of 7500 through the Kenya Youth Employment Opportunities Programme. In addition to this, created
market access to businesses by increasing the number of MSMEs exposed to local markets by 316 and to EAC trade
fair (Nguvu Kazi) to 346 against a target of 350.

4.6.5 Project Implementation for the GECA Sector
of FY 2023/24, the GECA Sector incurred a development expenditure of Kshs.6.97 billion, representing an absorp-
tion rate of 21.2 per cent. Table 4.15 summarises some of the development projects with the highest expenditure in
the reporting period in the GECA sector.
Table 4.15: GECA Sector Development Projects with the Highest Expenditure
Estimated Percent-
Project Expected
Value of age (%)
Com- date of Source of As of 31st December 2023
Name of MDA Project Name (a) the Project of Com-
mencement Comple- Funds (d) (Kshs. Mn)
(Kshs. Mn) pletion
Date (b) tion (c)
(e) (H=g/e)
Actual
Total Fund-
Expenditure
ing (f)
(g)
State One Village One GOK/
Department for 01-Jul-22 30-Jun-27 28,834.00 19,434.00 13,168.00 46.0
Industry Product Project DONOR
State Modernization of GOK/

Department for 01-Jul-15 30-Jun-25 7,200.00 6,956.22 6,813.43 95.0
Industry RIVATEX DONOR
Development of
State Athi River Textile
Department
for Investment
Hub- Export 01-Jul-14 30-Jun-26 GOK 8,240.00 - 5,413.82 66.0
Promotion Processing Zone
Authority
State
Department for Kenya Youth
Micro, Small Employment and
42376 45169 DONOR 5,297.43 4,538.01 4,496.04 85.0
and Medium Opportunities
Enterprises Project
Development
Construction
and equipping
State of Industrial
Department for Research, 01-Jul-13 30-Jun-27 GOK 6,273.36 4,764.80 4,307.40 69.0
Industry Laboratories,
Nairobi- KIRDI
South B
State Modernization and
1st July 30th June
Department for Refurbishment of GoK 4,821,258,1 3,092,340,103 3,092,340,103 64.0
Tourism 2012 2026
KICC
State Sustaining markets
Department for and siting booths 07-Jul-05 22-Jul-05 GOK 6,669.00 2,997.70 2,997.70 45.0
Tourism in Tourism Target
Equipping and
State
Department for Operationalisation
Micro, Small of Constituency
42376 45838 GOK 1,592.00 1,144.00 1,183.24 74.3
and Medium Industrial
Development
Centres

Estimated Percent-
Project Expected
Value of age (%)
Com- date of Source of As of 31st December 2023
Name of MDA Project Name (a) the Project of Com-
mencement Comple- Funds (d) (Kshs. Mn)
(Kshs. Mn) pletion
Date (b) tion (c)
(e) (H=g/e)
Modernization
of Numerical
Machining
State Complex
Department for Foundry Plant 01-Jul-15 30-Jun-26 GOK 1,788.00 871.55 591.55 33.1
Industry & Computerized
Numerical Control
& Fabrication
Workshop
Kenya
State Industry and GOK/
Department for 01-Jul-18 30-Jun-26 5,665.00 757.58 474.20 8.00
Industry Entrepreneurship DONOR
Project
Establishment
State of Commodities GOK/
Department for 07/01/2017 30-Jun-27 5,060.00 422.99 422.99 8.4
Trade Exchange DONOR
(KOMEX)
Cotton
State Development
Department for Subsidy and 01-Jul-18 30-Jun-26 GOK 1,187.00 512.89 379.57 32.0
Industry Extension Support
(RIVATEX)
State
Department Kenanie ETP
for Investment
15-Feb-17 30-Jun-25 GOK 4,809.00 - 350.00 7.0
EPZA
Promotion
Source: MDAs
4.7 Governance, Justice, Law and Order Sector
4.7.1 Introduction
The Governance, Justice, Law and Order (GJLO) Sector consists of sixteen MDAs, which include the State Depart-
ment for Correctional Services; the State Department for Immigration and Citizen Services; the National Police
Service; the State Department for Internal Security and National Administration; the State Law Office; the Judiciary;
the Ethics and Anti-Corruption Commission (EACC); the Office of the Director of Public Prosecutions (ODPP); the
Office of the Registrar of Political Parties (ORPP); the Witness Protection Agency (WPA); the Kenya National Com-
mission on Human Rights (KNHCR); the Independent Electoral and Boundaries Commission (IEBC); the Judicial
Service Commission (JSC); the National Police Service Commission (NPSC); the National Gender and Equality
Commission (NGEC); and the Independent Policing Oversight Authority (IPOA), as well as SAGAs and tribunals
each with specific functions and mandates.
The Sector creates a conducive environment for the country’s economic, social, and political development necessary
for fulfilling the objectives of the Kenya Vision 2030. It comprises institutions with linkages to peace- and securi-
ty-building, interpretation of the law, correctional services, immigration and population management, legal advi-
sory services to government agencies, representation of the national government in civil proceedings and matters
before foreign courts and tribunals, and dispensation of justice. Further, the Sector promotes good governance and
integrity and spearheads the fight against corruption, public prosecutions, registration and regulation of political
parties, protection of witnesses, protection and promotion of human rights, delimitation of electoral boundaries and
management of electoral process, promotion of gender equality, inclusion of marginalised groups and communities.
The Sector is also responsible for the development and implementation of citizenship and refugee management and
immigration services, regulation of the gaming industry, provision of population management, eradication of drugs
and substance abuse, crime research, government printing, and policing oversight.
4.7.2 Budget Performance for GJLO Sector
The budgetary allocation to the GJLO Sector in FY 2023/24 was Kshs.230.40 revised to Kshs.240.34 billion in Supple-
mentary Budget I, compared to the Kshs.240.88 billion allocated in the previous financial year of 2022/23. This amount
represents 5.3 per cent of the revised gross national budget of Kshs.4.54 trillion and 9.8 per cent of the MDAs’ budget of
Kshs.2.46 trillion. The allocation comprised Kshs.15.17 billion (6.3 per cent) for development activities and Kshs.225.16
billion (93.7 per cent) for recurrent expenditure. The National Police Service received the highest budgetary allocation of
Kshs.106.32 billion (44.9 per cent of the Sector’s budget), while the National Gender and Equality Commission had the
lowest budgetary allocation of Kshs.440.29 million (0.2 per cent the GJLO Sector allocation).
Figure 4.11 shows the budgetary allocation trend for the GJLO sector for the period FY 2019/20 to FY 2023/24.
Figure 4.11: Budgetary Allocation Trend for the GJLO Sector
The total exchequer issues to the GJLO sector amounted Kshs.112.94 billion, representing 47.4 per cent of the Sec-
tor’s net estimates. This amount comprised Kshs.4.11 billion for development expenditure, representing 28.5 per
cent of development revised net estimates, and Kshs.108.83 billion for recurrent activities, representing 48.6 per cent

of recurrent revised net estimates.
Table 4.16 shows the GJLO sector analysis of exchequer issues and expenditures in FY 2023/24.
Table 4.16: GJLO Sector-Analysis of Exchequer Issues and Expenditure
% of % of
% of % of Ex-
Exche- Exche-
Re- Expen- pendi-
Revised quer to quer to
VOTE vised Exche- diture to Revised Revised Exche- ture to
Gross Expen- Re- Expen- Re-
Net quer Revised Gross Es- Net Esti- quer Revised
Esti- diture vised diture vised
Esti- Issues Gross timates mates Issues Gross
mates Net Net
mates Esti- Esti-
Esti- Esti-
mates mates
mates mates
State Department
for Correctional 0.70 0.70 0.23 0.46 33.4 66.1 34.85 34.84 15.06 16.15 43.2 46.3
Services
State Department
for Immigration
and Citizen
3.50 2.75 0.21 3.27 7.6 93.6 9.14 8.58 4.18 4.68 48.8 51.3
Services
National Police
Service
1.65 1.65 0.33 0.45 19.7 27.2 106.32 106.32 51.37 55.89 48.3 52.6
State Department
for Internal
Security and 7.48 7.48 3.32 6.50 44.3 86.9 29.52 29.42 16.63 15.86 56.5 53.7
National
Administration
The State Law
Office
0.19 0.19 - - - - 6.39 5.81 2.42 2.40 41.6 37.5
The Judiciary 1.45 1.45 - 0.35 - 24.2 20.44 20.44 10.18 9.04 49.8 44.2
Ethics and
Anti-Corruption 0.07 0.07 0.03 0.05 38.6 71.0 3.69 3.69 1.72 1.73 46.6 46.8
Commission
Office of the
Director of Public 0.06 0.06 - 0.01 - 25.8 4.01 4.01 1.70 1.86 42.4 46.4
Prosecutions
Office of the
Registrar of - - - - - - 1.26 1.26 0.95 0.58 75.2 45.8
Political Parties
Witness Protection
Agency
- - - - - - 0.81 0.81 0.42 0.37 51.5 45.8
Kenya National
Commission on - - - - - - 0.54 0.54 0.25 0.25 45.8 47.0
Human Rights
Independent
Electoral and
Boundaries
0.08 0.08 - - - - 4.67 4.67 2.38 2.58 51.0 55.2
Commission
Judicial Service
Commission
- - - - - - 0.90 0.90 0.34 0.33 38.4 37.2
National
Police Service - - - - - - 1.15 1.15 0.55 0.54 47.8 47.3
Commission
National Gender
and Equality - - - - - - 0.44 0.44 0.20 0.22 44.9 50.1
Commission
Independent
Policing Oversight - - - - - - 1.02 1.02 0.49 0.50 47.8 48.7
Authority
Total 15.17 14.42 4.11 11.09 28.5 73.1 225.16 223.91 108.83 112.99 48.6 50.2

% of % of
% of % of Ex-
Exche- Exche-
Re- Expen- pendi-
Revised quer to quer to
VOTE vised Exche- diture to Revised Revised Exche- ture to
Gross Expen- Re- Expen- Re-
Net quer Revised Gross Es- Net Esti- quer Revised
Esti- diture vised diture vised
Esti- Issues Gross timates mates Issues Gross
mates Net Net
mates Esti- Esti-
Esti- Esti-
mates mates
mates mates
Sector Summary
% of
% of Ex-
Exche-
pendi-
quer to
Revised Revised Exche- ture to
Expen- Re-
Gross Es- Net Esti- quer Revised
diture vised
timates mates Issues Gross
Net
Esti-
Esti-
mates
mates
Development 15.17 14.42 4.11 11.09 28.5 73.1
Recurrent 225.16 223.91 108.83 112.99 48.6 50.2
Total 240.34 238.34 112.94 124.08 47.4 51.6
In the first six months of FY 2023/24, the State Department for Internal Security and National Administration re-
ceived the highest proportion of development exchequer issues to development net estimates at 44.3 per cent, while
the State Department for Immigration and Citizen Services received the lowest at 7.6 per cent. The Office of the
Registrar of Political Parties recorded the highest proportion of recurrent exchequer issues to recurrent net estimates
at 75.2 per cent. The State Department for Judicial Service Commission recorded the lowest ratio of 38.4 per cent.
Figure 4.12 shows the exchequer issues to the GJLO Sector in the first six months of FY 2023/24.

Figure 4.12: Exchequer Issues to the GJLO Sector
The total expenditure for the GJLO Sector amounted to Kshs.124.08 billion, representing 51.6 per cent of the revised
gross estimates, compared to Kshs.114.57 billion (48.9 per cent) recorded in similar period FY 2022/23. This amount
to Kshs.3.94 billion recorded in a similar period FY 2022/23, and Kshs.112.99 billion for recurrent expenditure
representing 50.2 per cent of the recurrent revised gross estimates, compared to Kshs. 110.61 recorded in a similar
period of FY 2022/23.
The State Department for Internal Security and National Administration recorded the highest absorption of devel-
opment budget at 86.9 per cent, while the State Department for Judiciary recorded the lowest at 24.2 per cent. The
State Department for Independent Electoral and Boundaries Commission recorded the highest recurrent expendi-
ture to gross estimates at 55.2 per cent, while the State Department for Judicial Service Commission recorded the
lowest at 37.2 per cent.
4.7.3 Budget Execution by Programmes and Sub-Programmes for GJLO Sector
The GJLO sector allocation was to fund twenty-four programmes.

Table 4.17 shows budget execution by programmes and sub-programmes by the GJLO sector in the first six months
of FY 2023/24.
Table 4.17: GJLO Sector’s Programme and Sub-Programmes
Absorp-
Programmes Sub-Programmes Revised Estimates (Kshs. Million) Expenditure (Kshs. Million) tion Rate
(%)
Develop- Develop-
ment ment
Witness Protection Agency
Witness
Witness Protection
Protection 813.44 - 813.44 372.60 - 372.60 45.8
Programme
Programme
Sub-Total 813.44 - 813.44 372.60 - 372.60 45.8
Office of the Registrar of Political Parties
Registration and
Regulation of 635.07 - 635.07 205.57 - 205.57 32.4
Registration, Political Parties
Regulation
Funding of Political
and Finding of 608.30 - 608.30 368.83 - 368.83 60.6
Parties
Political Parties
Political Parties
16.89 - 16.89 2.58 - 2.58 15.2
Liaisons Committee
Sub-Total 1,260.26 - 1,260.26 576.97 - 576.97 45.8
Independent Electoral and Boundaries Commission
Administrative
Planning and 3,416.43 77.00 3,493.43 1,760.14 - 1,760.14 50.4
Financial Services
Voter Registration
and Electoral 597.14 - 597.14 567.75 - 567.75 95.1
Management of Operations
Electoral Process Voter Education and
35.46 - 35.46 15.20 - 15.20 42.9
Partnership
Electoral
Information and
615.16 - 615.16 176.11 - 176.11 28.6
Communication
Technology
Delimitation Delimitation
of Electoral of Electoral 9.83 - 9.83 58.23 - 58.23 592.6
Boundaries Boundaries
Sub-Total 4,674.01 77.00 4,751.01 2,577.43 - 2,577.43 54.3
Judicial Service Commission

Administration of
Judicial Oversight 619.35 - 619.35 231.75 - 231.75 37.4
Judicial Services
Services
Judiciary Training 277.25 - 277.25 101.95 - 101.95 36.8
Sub-Total 896.60 - 896.60 333.70 - 333.70 37.2
The Judiciary
Access to Justice 14,322.68 1,450.00 15,772.68 6,325.83 245.78 6,571.62 41.7
Dispensation of General
Justice Administration and 6,114.72 - 6,114.72 2,711.07 105.34 2,816.41 46.1
Planning
Sub-Total 20,437.40 1,450.00 21,887.40 9,036.90 351.12 9,388.02 42.9
National Police Service Commission

Human Resource
353.07 - 353.07 307.21 - 307.21 -
Management
National Police
Counseling
Service Human
Management 57.34 - 57.34 57.88 - 57.88 535.7
Resource
Services
Management
Administration and
222.86 - 222.86 179.86 - 179.86 26.0
Standard Setting
Sub-Total 633.27 - 633.27 544.94 - 544.94 28.4

Absorp-
(%)
Ethics and Anti-Corruption Commission
Ethics and Anti- Ethics and Anti-

3,693.62 68.14 3,761.76 1,728.48 48.37 1,776.85 47.2
Corruption Corruption
Sub-Total 3,693.62 68.14 3,761.76 1,728.48 48.37 1,776.85 47.2
Independent Policing Oversight Authority
Policing Oversight Policing Oversight

1,019.27 - 1,019.27 496.37 - 496.37 48.7
Services Services
Sub-Total 1,019.27 - 1,019.27 496.37 - 496.37 48.7
Office of the Director of Public Prosecution
Public
Prosecution of
Prosecution 4,007.04 55.00 4,062.04 1,860.57 14.19 1,874.76 46.2
Criminal Offences
Services
Sub-Total 4,007.04 55.00 4,062.04 1,860.57 14.19 1,874.76 46.2
Kenya National Commission on Human Rights
Promotion, Promotion,
Protection and Protection and
539.80 - 539.80 253.48 - 253.48 47.0
Observation of Observation of
Human Rights Human Rights
Sub-Total 539.80 - 539.80 253.48 - 253.48 47.0
National Gender and Equality Commission
Legal Compliance
14.93 - 14.93 12.25 - 12.25 82.1
and Redress
Mainstreaming and
10.36 0.64 10.99 6.93 - 6.93 63.1
Coordination
Public Education
Advocacy and 13.46 - 13.46 11.54 - 11.54 85.7
Promotion of
Research
Gender Equality
and Freedom from General
Discrimination Administration
401.54 - 401.54 188.93 - 188.93 47.1
and Planning and
Support Services
Agency of Disabled
and their networks
- 4.04 4.04 - 1.07 1.07 26.5
to Fight Against
Corruption
Sub-Total 440.29 4.68 444.97 219.65 1.07 220.72 49.6
National Police Service

General
11,508.39 - 11,508.39 8,328.07 201.32 8,529.39 74.1
Administration
Kenya Police Service 52,645.13 621.57 53,266.71 26,740.03 64.28 26,804.31 50.3
Administration
23,954.95 72.62 24,027.58 11,830.18 - 11,830.18 49.2
Police Service
Policing Services
Criminal
Investigation 8,837.56 893.43 9,730.99 4,306.23 183.91 4,490.14 46.1
Services
General
Paramilitary 9,378.18 66.28 9,444.46 4,688.63 - 4,688.63 49.6
Services
Sub-Total 106,324.21 1,653.91 107,978.12 55,893.14 449.51 56,342.66 52.2

Absorp-
(%)
State Law Office
Civil Litigation,
Promotion of legal 1,514.45 - 1,514.45 697.68 - 697.68 46.1
services
Legislations,
Treaties and 346.44 - 346.44 133.72 - 133.72 38.6
Legal Services Advisory Services
Public Trusts and

385.97 - 385.97 182.34 - 182.34 47.2
Estates Management
Registration
743.33 - 743.33 363.50 - 363.50 48.9
Services
Governance
345.81 49.00 394.81 94.62 - 94.62 24.0
Reforms
Governance Legal
Constitutional and
Training and 778.94 - 778.94 404.42 - 404.42 51.9
Legal Reforms
Constitutional
Legal Education
899.14 - 899.14 175.78 - 175.78 19.5
Training and Policy
General Transformation and

226.00 - 226.00 101.00 - 101.00 44.7
Administration, Public Services
Planning and Administrative
Support Services 1,154.25 143.50 1,297.75 243.87 - 243.87 18.8
Services
Sub-Total 6,394.33 192.50 6,586.83 2,396.93 - 2,396.93 36.4
State Department for Correctional Services
Offender Services 31,403.19 550.23 31,953.43 14,677.35 415.82 15,093.17 47.2

Prison Services Capacity
710.42 - 710.42 356.61 - 356.61 50.2
Development
Probation and Probation Services 2,009.50 85.49 2,094.99 719.96 35.74 755.70 36.1
Aftercare Services After Care Services 162.44 59.27 221.72 122.23 6.58 128.80 58.1
General
Planning, Policy
Administration,
Coordination and 565.15 - 565.15 271.78 1.61 273.39 48.4
Planning and
Support Service
Support Services
Sub-Total 34,850.71 695.00 35,545.71 16,147.93 459.74 16,607.67 46.7
State Department for Immigration and Citizen Services
Population
Registration 70.96 - 70.96 - - - -
Services
Immigration and Immigration
Citizen Services 3,313.29 2,275.00 5,588.29 1,747.46 1,990.35 3,737.81 66.89
Services
Refugee Affairs 131.25 - 131.25 50.00 - 50.00 38.09
E-Citizen Services 182.24 - 182.24 90.81 142.71 233.52 128.14
National
3,258.88 1,005.00 4,263.88 1,511.67 880.62 2,392.29 56.1
Registration Bureau
Population Civil Registration
1,152.76 82.00 1,234.76 594.94 44.30 639.24 51.8
Management Services
Services
Integrated Personal
Registration 172.09 130.00 302.09 86.92 204.57 291.50 96.5
Services
General
Administration Administration and
854.82 5.00 859.82 430.58 - 430.58 50.1
and Support Planning
Services
Sub-Total 9,136.28 3,497.00 12,633.28 4,512.38 3,262.55 7,774.94 61.5

Absorp-
(%)
State Department for Internal Security and National Administration
National
Government
27,066.46 7,408.22 34,474.68 14,684.00 6,500.00 21,184.00 61.4
Coordination
Services
General Disaster Risk

40.72 - 40.72 15.98 - 15.98 39.3
Administration Reduction
and Support Peace Building,
Services
545.85 5.00 550.85 272.93 - 272.93 49.5
National Cohesion
and Values
Government
438.43 - 438.43 191.67 - 191.67 43.7
Chemist Services
National Campaign
Against Drug and 963.06 66.00 1,029.06 481.53 - 481.53 46.8
Policy Substance Abuse
Coordination
NGO Regulatory
Services 257.64 - 257.64 111.32 - 111.32 10.8
Services
Crime Research 211.99 - 211.99 106.00 - 106.00 41.1
Sub-Total 29,524.14 7,479.22 37,003.36 15,863.42 6,500.00 22,363.42 60.4
Grand Total 224,644.69 15,172.45 239,817.14 112,814.91 11,086.55 123,901.46 51.7
Analysis of Programme and sub-programmes analysis shows that, National Police Service Human Resource Man-
agement programme under the State Department for National Police Service Commission had the highest absorp-
tion rate of 100.9 per cent while the NGO Regulatory Services under the State Department for Internal Security and
National Administration had the lowest absorption of 10.8 per cent.
4.7.4 Key Achievements by MDAs In the GJLO Sector
The Judicial Service Commission set out to improve the policy and advisory services by increasing the number of
policies reviewed and approved. Through the Human Resources Management, they recruited 70 Judicial officers and
406 Judicial staff. The Judicial Training Institute trained 41 judges and 41 judicial officers. Lastly, improved Stake-
holder Relations Services through49 Stakeholder Forums held during the reporting period.
The Ethics and Anti-Corruption Commission investigated 210 corruption and economic crimes to completion,
completed 40 investigations on unethical violations and prevented the loss of public funds worth Kshs.2.71 billion.
The Assets Tracing and Recovery Services unit preserved illegally obtained and unexplainable assets worth Kshs.1.22
billion, recovered corruptly acquired assets, unexplained wealth and irregularly obtained benefits worth Kshs.1.45
billion. The Preventive Services Directorate trained 804 persons on matters ethics and integrity and sensitized 11,170
learners on value-based education in institutions of learning.
The National Police improved security in the country and reduced the number of crime rate per population of
100,000 from 148 to 131, increased the coordination of National Police Services by 100 per cent and increased assort-
ed security equipment by 29.3 per cent against a target of 30 per cent. The Internal Affairs Unit resolved 95 per cent
of the public complaints. The National Police Reservists Unit neutralized 80 per cent of security threats in various
regions. The Kenya Police Services improved community policing services by implementing 100 per cent communi-
ty policing in all police stations. As a result, increased security in the counties, sub-county level, and ward level thus
promoting public safety. Lastly, maintenance of police vehicles and communication gadgets increased by 70 per cent.

State Law Office enhanced rule of law, access to justice, good governance and provision of quality legal services for
all through various delivery units. The Civil Litigation Department unit concluded 720 cases filed against the gov-
ernment, researched legal opinions in 321 civil disputes within 7 days and filed 2362 pleadings in all cases against
or by the government within 14 days. The Advocates Complaints Commission Unit investigated complaints against
advocates, subjected them to Alternative Dispute Resolution sessions and finalized on those cases. As a result, man-
aged to file 128 affidavits of charges against Advocates at the Disciplinary Committee.
The State Department for Immigration and Citizen Services issued 68,508 passports, processed 12,723 work permits
during the half year, processed all 575,271 visa applications, cleared 2,364,052 persons at JKIA and finally cleared
3,639,657 Kenyan Citizens and Foreigners at border points through facial recognition. The Department of Refugee
Affairs processed 92,654 asylum-seeking applications and relocated 699 refugees against a target of 2,500 due to
inadequate resources.
The Prisons Service Unit Improved Containment Services by supervising 134 penal facilities against a target of 137,
provided 60,000 inmates with medical services against a target of 57,000, and provided 12,000 inmates with beddings
against a target of 20,000. The Staff Welfare Services provided 31,217 staff with medical insurance covers against a
target of 32,202 and kitted 32,200 prison officers against a target of 10,000. Finally, the Custodial Offender Rehabili-
tation Services Unit offered 60,000 offenders psychological counselling services, vocational training 5,469 offenders,
registered 880 offenders for KCPE and 104 offenders for KCSE.
4.7.5 Project Implementation for GJLO Sector
of FY 2023/24, the GJLO Sector incurred a development expenditure of Kshs.11.09 billion, representing an absorp-
tion rate of 73. per cent. Table 4.18 summarises the development of some of the projects with the highest expenditure
in the reporting period in the GJLO sector.

Table 4.18: GJLO Sector Development Projects with the Highest Expenditure
Project Estimated As of 31st December
Expected 2023 (Kshs. Mn) Percent-
Com- Value of
Project Name date of Source of age (%) of
Name of MDA mence- the Project Total Actual Ex-
(a) Comple- Funds (d) Completion
ment Date (Kshs. Mn) Funding penditure
tion (c) (H=g/e)
(b) (e) (f) (g)
Police Mod-
National Police 15-May-
ernization 01-Jul-13 GOK 143,000.00 250.00 42,005.32 29.4
Service 28
Programme.
National
National Gender Government
and Equality 2015/2016 On Going GOK 18,905.00 21,905.00 18,905.00 100.0
Commission Affirmative
Action Fund
State Department Supplies
for Immigration
for ID cards 01-Jul-14 30-Jun-28 GOK 12,000.00 7,922.21 7,253.51 60.4
and Citizen
Services materials
National Gender Women Enter-
and Equality 2007/2008 On Going GOK 13,000.00 5,433.00 5,433.00 42.0
Commission prise Fund
State Department Purchase of

for Immigration
e-Passport 01-Jul-16 30-Jun-27 GOK 6,400.00 4,337.40 3,937.40 62.0
and Citizen
Services books
Equipping and
National Police training for
07-Jan-17 30-Jun-25 GOK 7,000.00 3,456.41 3,455.94 49.4
Service the National
Forensics Lab
State Department
for Immigration Huduma Nam-
01-Jul-18 30-Jun-24 GOK 10,000.00 1,607.67 1,607.67 16.1
and Citizen ba ID Cards
Services
State Department National Inte-

for Immigration grated Identity
01-Jul-18 30-Jun-24 GOK 5,000.00 1,103.83 959.11 19.2
and Citizen Management
Services System
Provision
State Department of Facial
for Immigration Recognition
01-Jul-21 30-Jun-25 GOK 2,500.00 705.00 700.00 28.0
and Citizen and Behaviour
Services Detection
Solution
State Department Supplies for
for Immigration
Passport Pro- 01-Jul-17 30-Jun-26 GOK 7,000.00 1,039.90 491.64 7.0
and Citizen
Services duction
Source: MDAs
4.8 Health Sector
4.8.1 Introduction
Health is largely a devolved function under the Fourth Schedule of the Constitution of Kenya. At the national level,
the health sector is responsible for providing and coordinating health policy formulation, ensuring quality service
delivery, and regulating health care. The sector comprises two MDAs, namely: The State Department for Medi-
cal Services and the State Department for Public Health and Professional Standards. The Sector delivers services

through several SAGAs and entities, including the Kenyatta National Hospital, Moi Teaching and Referral Hospital,
Kenya Medical Research Institute, Kenya Medical Supplies Authority, Kenya Medical Training College, National
Syndemic Disease Control Council, Kenyatta University Teaching, Referral and Research Hospital, National Cancer
Institute of Kenya, and the Kenya Nuclear Regulatory Authority.
The Sector envisions “a healthy, productive and globally competitive nation” achieved through strategic objectives un-
der equity, efficiency, and people-centred principles with a multi-sectoral approach as outlined in the Kenya Health
Policy (2014-2030). The Health Sector implements its strategic objectives through eight budgetary programmes,
four under the State Department for Medical Services and four under the State Department for Public Health and
Professionals.
4.8.2 Budget Performance for the Health Sector
The budgetary allocation to the Health sector in FY 2023/24 was Kshs.141.19 billion, revised to Kshs.138.85 billion
in Supplementary Budget I, compared to Kshs.122.52 billion allocated in FY 2022/23. This amount represents 3.1 per
cent of the revised gross national budget of Kshs.4.54 trillion and 5.6 per cent of MDAs’ budget of Kshs.2.46 trillion.
The allocations comprised Kshs.50.65 billion (36.5 per cent) for development activities and Kshs.88.19 billion (63.5
per cent) for recurrent expenditure. Figure 4.13 shows the budgetary allocation for the Health Sector for FY 2019/20
to FY 2023/24.
Figure 4.13: Budgetary Allocation Trend for the Health Sector
Total exchequer issues to the Health sector amounted to Kshs.26.27 billion, representing 27 per cent of the sector’s
revised net estimates, comprised of Kshs.1.49 billion for development expenditure, representing 3.9 per cent of de-
velopment revised net estimates and Kshs.24.79 billion for recurrent spending representing 41.6 per cent of recur-
rent revised net estimates. Table 4.19 shows the Health Sector analysis of exchequer issues and expenditures in the

Table 4.19: Health Sector-Analysis of Exchequer Issues and Expenditure
% of
% of % of Ex- Exche- % of
% of
Re- Re- Exche- pendi- Re- R e - quer Exche-
VOTE Expen-
vised vised Exche- quer to ture to vised vised Issues quer to
Expen- Expen- diture to
Gross Net quer Revised Revised Gross N e t to Re- Revised
diture diture Revised
esti- esti- Issues Net Gross esti- esti- vised Net
Gross
mates mates Esti- estimates mates Net Esti-
estimates
mates mates Esti- mates
mates
State
Department for 44.25 32.54 0.52 12.96 1.6 29.3 66.39 45.77 19.15 23.93 41.8 36.0
Medical Services
State
Department for
Public Health 6.41 5.21 0.96 5.19 18.5 81.0 21.80 13.89 5.64 8.49 40.6 39.0
and Professional
Standards
Total 50.65 37.75 1.49 18.15 3.9 35.8 88.19 59.65 24.79 32.42 41.6 36.8
Sector Summary
% of
% of
Re- Re- Exche-
Expen-
vised vised Exche- quer to
Expen- diture to
Gross Net quer Revised
diture Revised
esti- esti- Issues Net
Gross
mates mates Esti-
estimates
mates
Development
50.65 37.75 1.49 18.15 3.9 35.8
Recurrent 88.19 59.65 24.79 32.42 41.6 36.8
Total 138.85 97.40 26.27 50.57 27.0 36.4

Figure 4.14 shows the exchequer issues to the Health Sector in the first six months of FY 2023/24.
Figure 4.14: Exchequer Issues to the Health Sector
The total expenditure for the Health Sector under review amounted to Kshs.50.57 billion, representing 36.4 per cent
of the gross budget compared to Kshs.33.57 billion (27.4 per cent) recorded in a similar period FY 2022/23. This
amount is comprised of Kshs.18.5 billion spent on development activities, representing an absorption rate of 35.8
per cent, compared to 20.9 per cent (Kshs.11.29 billion) in a similar period FY 2022/23 and Kshs.32.42 billion on
recurrent activities, representing 36.8 per cent on recurrent gross estimates, compared to 32.5 per cent (22.28 billion)
recorded in a similar period FY 2022/23.
4.8.3 Budget Execution by Programmes and Sub-Programmes for Health Sector
The Health sector allocation was to fund eight (8) programmes. Table 4.20 shows budget execution by programmes
and sub-programmes in the Health sector in the first six months of FY 2023/24.
Table 4.20: Health Sector’s Performance by Programme

Expenditure (Kshs. Million) Ab-
Million)
Programmes SubProgrammes sorption
Develop- Develop- Rate (%)
ment ment
State Department for Medical Services
National Referral
43,995.69 5,575.67 49,571.36 13,239.80 1,605.95 29.9
Services 14,845.76
Forensic and
- 279.00 279.00 - - - -
Diagnostics
National Referral
Health Products and
& Specialized 6,012.17 819.24 6,831.41 2,218.08 - 2,218.08 32.5
Technologies
Services
Specialized Medical
- 3,040.50 3,040.50 - 14.58 14.58 0.5
Equipment
National Blood
235.35 1,000.00 1,235.35 115.38 49.60 164.98 13.4
Transfusion Service
Reproductive
Maternal Newborn
23.69 2,310.00 2,333.69 3.69 - 3.69 0.2
Child Adolescent
Curative &
Health (RMNCAH)
Reproductive
Maternal Immunization
38.08 9,391.56 9,429.64 4.77 550.54 555.30 5.9
Newborn Child Management
Adolescent Communicable
Health 1,074.78 4,760.95 5,835.73 522.95 1,920.37 2,443.32 41.9
Disease Control
RMNCAH
Non-Communicable
Disease Prevention 214.65 2,040.33 2,254.98 136.29 50.00 186.29 8.3
and Control
Health Research Health Innovations 150.00 580.00 730.00 75.00 250.00 325.00 44.5
and Innovations Medical Research 3,307.00 500.00 3,807.00 1,543.50 300.00 1,843.50 48.4
Social Protection in
7,874.77 13,948.00 21,822.77 4,439.97 7,535.08 54.9
Health 11,975.05
Finance and Planning 172.23 - 172.23 164.40 - 164.40 95.5
General General
Administration Administration &
Human Resource 3,295.88 - 3,295.88 1,464.47 - 1,464.47 44.4
Management &
Development
Sub-Total 66,394.28 44,245.25 110,639.53 23,928.30 12,276.12 36,204.42 32.7

Million)
Programmes SubProgrammes sorption
ment ment
State Department for Public Health and Professionals standard
Communicable
73.75 3,259.05 3,332.80 19.16 1,753.89 1,773.05 53.2
Disease Control
Disease Surveillance
and Epidemic 153.90 - 153.90 256.88 - 256.88 25.7
Preventive Response
and Promotive
Public Health
Services 1,102.16 1,220.00 2,322.16 57.17 - 57.17 2.5
Services
Radiation Safety and
274.00 - 274.00 116.00 - 116.00 42.3
Nuclear Security
Primary Health Care 66.02 - 66.02 32.48 - 32.48 49.2
Capacity Building
9,263.00 1,656.00 10,919.00 3,355.67 1,038.00 4,393.67 40.2
and Training
Health Resource
Research and
Development and 273.80 24.34 298.14 249.20 22.17 271.37 91.0
Innovation on Health
Innovation
Health Professional
6,245.31 - 6,245.31 3,253.61 - -
Services
Health Standards and
Health Policy, 3,701.91 250.00 3,951.91 644.39 250.00 894.39 22.6
Quality Assurance
Standards and
Regulations Health Policy and
98.55 - 98.55 58.97 - 58.97 59.8
Regulations
General
Administration &
General Human Resource 496.73 - 496.73 118.08 - 118.08 23.8
Administration Management and
and Support Development
Services
Finance and Planning 47.83 - 47.83 7.22 - 7.22 15.1
Sub-Total 21,796.96 6,409.39 28,206.35 8,168.83 3,064.06 7,979.27 28.3
Grand Total 88,191.24 50,654.64 138,845.87 32,097.12 15,340.18 44,183.69 31.8
Analysis of programme and sub-programmes analysis shows that the Research and Innovation on Health in the State
Department for Public Health and Professionals Standard had the highest absorption rate of 91.0 per cent. This was
followed by the Finance and Planning Sub-Programme in the State Department for Medical Services at 95.5 per cent.
Specialized Medical Equipment Sub-Programme under the State Department for Medical Services had the lowest
absorption rate at less than 1 per cent.
4.8.4 Key Achievements by MDAs in the Health Sector
The state Department instituted several interventions in response to the Covid-19 pandemic Including vaccination,
enhanced testing, acquisition of more critical care facilities and oxygen supply. At the end of the review period,
31.9% of the adult population had been fully vaccinated against COVID-19. To strengthen cancer surveillance, the
number of cancer centres for notifying cases increased from 12 county-based registries in FY 2020/21 to 19 coun-
ty-based registries in FY 2021/22 with over 40,000 patients entering the National Cancer Registry. To ensure the
delivery of quality cancer care, 58 cancer centers were designated across public, private, and faith-based facilities.
Mwai Kibaki Hospital formerly KNH Othaya was handed over to KNH management and was fully operationalized.
Patient numbers increased from 133,216 in the FY 2021/22 to 285,901 in the FY 2022/23. New services introduced
increased from 6 in the FY 2021/22 to 13 in the FY 2022/23. The hospital further renovated the Critical Care Unit

(CCU), expanded its capacity from 6 to 21 beds, and constructed and operationalized an oxygen plant with a capac-
ity to produce 1,500 litres of oxygen per minute. During the same period, KNH was handed over the management
of the Mama Margaret Uhuru Hospital (former Mathare North Level IV Hospital), to be an annex of the Hospital
to improve its service delivery.
MTRH invested approximately Kshs.1.39 billion towards infrastructure development and equipping the Chandaria
Cancer and Chronic Diseases Centre (CCCDC), which is a One-Stop-Shop Point of Care for Cancer and other
Chronic Diseases. It also invested in 2,000 litres per minute (LPM) Oxygen oxygen-generating plant to ensure
consistent availability of oxygen to patients at the Points of Care. This is the biggest Hospital Based Oxygen Gen-
erating Plant in Eastern and Central Africa. In service delivery, 1,426,746 laboratory tests were done, I radiology
examinations, 25,688 deliveries were conducted, 18 Kidney Transplants and 2,502 haemodialysis for children and
100 Open Heart Surgeries were conducted amongst other services offered at the facility. To strengthen the Human
Resource for Health Capacity in Kenya, 132 Research Projects were undertaken, and 3,424 Internship/Attachment
Opportunities were provided. KUTRRH established the Integrated Molecular Imaging Center (IMIC) Commis-
sioned. The center provides PET scans, before which the services were not readily available in the country. Since its
establishment, the Center has performed 4,824 successful FDG PET/CT scans and 592 PSMAs. ‘The hospital also
established a center of excellence in cancer care and has managed to install a Brachytherapy machine for the treat-
ment of cancer patients in addition, LINAC Machine and the Cyber Knife S7. This has enabled 1246 Brachytherapy
sessions to be carried out in the period under review. To ramp up its service delivery, KUTRRH Operationalized the
15-bed Neonatal Intensive Care Unit, commissioned a 20,000-litre liquid oxygen tank, and invested in a state-of-
the-art cardiovascular diagnosis and treatment facility.
4.8.5 Project Implementation for the Health Sector
of FY 2023/24, the Health Sector incurred a development expenditure of Kshs.18.15 billion, representing an absorp-
tion rate of 35.8 per cent. Table 4.21 summarises development projects with the highest expenditure in the reporting
period in the Health sector.
Table 4.21:Health Sector Development Projects with the Highest Expenditure
Project As of 31st December 2023

Expected Estimated Value (Kshs. Mn) Project
Source of Com-
Project Name Comple- of the Project Comple-
Funds mencement Total Fund- Actual Ex-
tion Date (Kshs. Mn) tion %
Date ing a penditure
Rollout of Universal Health
GoK 7/10/2018 7/10/2026 100,000.00 3,950.00 3,045.00 3.0
Coverage
Special Global Fund HIV GoK &
1/7/2021 6/30/2027 31,641.00 1,694.00 1,400.00 4.4
Grant NFM3- NASCOP Foreign
Kenya COVID-19 Emer- GoK &
2/1/2020 6/30/2026 40,072.00 2,140.00 580.00 1.4
gency Response Project Foreign
Refurbishment/Renovation
and Replacement of Obso- GoK 1/7/2021 30/6/2026 8,059.00 550.00 550.00 6.8
lete Equipment - KNH
Special Global Fund HIV
Foreign 7/1/2022 6/30/2024 1,216.00 572.00 451.00 37.1
Grant NFM3-NACC
KNH Burns and Pediatrics GoK &
3/3/2018 6/30/2025 5,459.00 1,206.25 378.70 6.9
Centre Foreign

Project As of 31st December 2023
Expected Estimated Value (Kshs. Mn) Project
Source of Com-
Project Name Comple- of the Project Comple-
Funds mencement Total Fund- Actual Ex-
tion Date (Kshs. Mn) tion %
Date ing a penditure
Procurement of Equip-
ment at the National Blood GoK 2/7/2015 2/7/2026 2,140.90 500.00 265.00 12.4
Transfusion Services
GoK &
Vaccines Programme 78,889.00 1,550.00 0.3
Foreign 7/2/2015 6/2/2026 250.00
Source: State Departments under the Ministry of Health
4.9 National Security Sector
4.9.1 Introduction
The National Security sector comprises the Ministry of Defence and the National Intelligence Service (NIS). The
sector’s mandate is to ensure the country’s security against any threats from within or outside the Kenyan borders,
defend the country, and support the civil powers in maintaining peace and order.
4.9.2 Budget Performance for the National Security Sector
The budgetary allocation to the National Security sector in FY 2023/24 amounts to Kshs.189.24 billion, revised to
Kshs.199.29 billion in Supplementary Budget I, compared to Kshs.176.61 billion allocated in the FY 2022/23. This
amount represents 4.4 per cent of the revised gross national budget of Kshs.4.54 trillion and 8.1 per cent of MDAs’
budget of Kshs.2.46 trillion. The allocation comprised Kshs.3.25 billion for development expenditure (1.6 per cent
of the sector’s budget) and Kshs.196.03 billion for recurrent expenditure (98.4 per cent of the Sector’s allocation).
Ministry of Defence was allocated Kshs.153.44 billion (77.0 per cent of the sector’s budget), while NIS was allocated
Kshs.45.85 billion (23.0 per cent of the sector’s allocation).
Figure 4.15 below shows the budgetary allocation trend for the National Security sector for FY 2019/20 to FY 2023/24.
Figure 4.15: Budgetary Allocation Trend for the National Security Sector

In the first six months of FY 2023/24, the National Security Sector received Kshs.81.40 billion, representing 41.7 per
cent of the sector’s revised net estimates, comprised of Kshs.422.79 million for development expenditure, represent-
ing 15.5 per cent of the development revised net estimates, and Kshs.80.97 billion for recurrent spending, represent-
ing 42.1 per cent of the recurrent revised net estimates.
Ministry of Defence received Kshs.61.03 billion for recurrent activities, representing 41.6 per cent, and Kshs.422.79
million for development expenditure, representing 15.5 per cent of development revised net estimates, while NIS
received Kshs.19.95 billion, representing 43.5 per cent of the recurrent revised net estimates. Table 4.22 shows the
National Security sector analysis of exchequer issues and expenditure in the first six months of FY 2023/24.
Table 4.22: National Security Sector-Analysis of Exchequer Issues and Expenditure

Development (Kshs Bn) Recurrent (Kshs Bn)
% of % of % of % of
Exche- Expen- Exche- Expen-
Re- Re-
quer to diture quer to diture
vised vised Exche- Revised Revised Exche-
Expen- Re- to Expen- Re- to
VOTE Gross Net quer Gross Net esti- quer
diture vised Revised diture vised Revised
esti- esti- Issues estimates mates Issues
Net Gross Net Gross
mates mates
Esti- esti- Esti- esti-
mates mates mates mates
Ministry of
3.25 2.72 0.42 2.09 15.5 64.3 150.18 146.60 61.03 69.96 41.6 46.6
Defence
National
Intelligence - - - - 45.85 45.85 19.95 19.08 43.5 41.6
Service
Total 3.25 2.72 0.42 2.09 15.5 64.3 196.03 192.45 80.97 89.04 42.1 45.4
Sector Summary
% of % of
Exche- Expen-
quer to diture
Revised Revised Exche-
Expen- Re- to
Gross Net esti- quer
diture vised Revised
estimates mates Issues
Net Gross
Esti- esti-
mates mates
Development 3.25 2.72 0.42 2.09 15.5 64.3
Recurrent 196.03 192.45 80.97 89.04 42.1 45.4
Total 199.29 195.17 81.40 91.13 41.7 45.7
Figure 4.16 shows exchequer issues to the National Security Sector in the first six months of FY 2023/24.

Figure 4.16: Exchequer Issues to the National Security Sector
The total expenditure for the National Security sector in the first six months of FY 2023/24 amounted to Kshs.91.13
billion, representing 45.7 per cent of the revised gross estimates, compared to 48.9 per cent (Kshs.87.0 billion) re-
corded in a similar period FY 2022/23. The Ministry of Defence spent Kshs.2.09 billion on development activities, an
absorption rate of 64.3 per cent compared to 50.0 per cent (Kshs.1.73 billion) recorded in FY 2022/23, and Kshs.69.96
billion on recurrent activities representing 46.6 per cent of the gross estimates compared to 55.0 per cent (Kshs.70.56
billion) recorded in a similar period FY 2022/23. NIS spent Kshs.19.08 billion on recurrent activities, recording 41.6
per cent of its revised gross estimates compared to 31.9 per cent (Kshs.14.71 billion) recorded in FY 2022/23.
4.9.3 Budget Execution by Programmes and Sub-Programmes for National Security
The National Sector allocation in FY 2023/24 funds five programmes. Table 4.23 shows budget execution by pro-
grammes and sub-programmes by the National Security sector in the first six months of FY 2023/24.
Table 4.23: National Security Sector’s Programme Performance

Absorption
Programme Sub-Programme Revised Estimates (Kshs. Million) Expenditure (Kshs. Million)
Rate (%)
Develop- Devel-
ment opment
Ministry of Defence
Defence Policy and
20,285.90 - 20,285.90 9,484.70 - 9,484.70 46.8
Management
Land Defence 68,624.50 - 68,624.50 32,085.49 - 32,085.49 46.8

National
National Air Defence 37,055.60 - 37,055.60 17,325.40 - 17,325.40 46.8
Defence
Territorial Waters
16,469.20 - 16,469.20 7,700.20 - 7,700.20 46.8
Defence
Military Moderniza-
4,500.00 3,254.00 7,754.00 2,103.98 2,092.99 4,196.98 54.1
tion
Civil Aid Civil Aid 500.00 - 500.00 - - - -
National
National Space Man-
Space Man- 250.00 - 250.00 173.01 - 173.01 69.2
agement
agement

Absorption
Programme Sub-Programme Revised Estimates (Kshs. Million) Expenditure (Kshs. Million)
Rate (%)
Headquarters Ad-
2,395.26 - 2,395.26 1,018.87 - 1,018.87 42.5
ministrative Services
Defence Policy and
35.19 - 35.19 25.84 - 25.84 73.4
General Ad- Planning
ministration, Defence Cooperation
Planning 28.69 - 28.69 19.78 - 19.78 68.9
and Support and Diplomacy
Services Defence Financial
Management & 37.12 - 37.12 23.89 - 23.89 64.4
Oversight
Sub-Total 150,181.46 3,254.00 153,435.46 69,961.17 2,092.99 72,054.16 47.0
National Intelligence Service
National
National Security
Security 45,851.00 - 45,851.00 19,075.27 - 19,075.27 41.6
Intelligence
Intelligence
Sub-Total 45,851.00 - 45,851.00 19,075.27 - 19,075.27 41.6
Grand Total 196,032.46 3,254.00 199,286.46 89,036.45 2,092.99 91,129.44 45.7
Analysis of Programme and sub-programmes analysis shows that Defence Policy and Planning and National Space
Management sub-programmes in the General Administration and Support Services and National Space Manage-
ment programmes had the highest absorption budget at 73.4 per cent and 69.2 per cent respectively, while the Na-
tional Security Intelligence sub-programme under the National Security Intelligence had the lowest absorption of
the budget at 41.6 per cent.
4.10 Public Administration and International Relations Sector
4.10.1 Introduction
The Public Administration and International Relations (PAIR) sector consists of twenty-three MDAs, namely; The
Executive Office of the President, Office of the Deputy President, Office of the Prime Cabinet Secretary; State De-
partment for Parliamentary Affairs, State Department for Performance and Delivery Management; State Department
for Cabinet Affairs; State House; State Department for Devolution; State Department of Economic Planning; State
Department for Foreign Affairs; State Department for Diaspora Affairs; The National Treasury; State Department
for Public Service; Parliamentary Service Commission; National Assembly; Parliamentary Joint Services; Senate;
The Commission on Revenue Allocation (CRA); Public Service Commission; Salaries and Remuneration Commis-
sion; The Auditor General (OAG); The Controller of Budget (COB); and The Commission on Administrative Justice
(CAJ) together with affiliated SAGAs and entities.
The Sector provides national leadership, oversight, and policy direction towards the realisation of the country’s
development agenda. It promotes prudent public finance management and accountability in the Public Sector, co-
ordinates national and sectoral development planning, oversees an efficient and effective Public Service. It also co-
ordinates Kenya’s foreign policy and diaspora affairs, wage bill management, development of a sound legislative and
regulatory framework, and enforces administrative justice and the right to information.
The Sector has prioritised programmes and projects aligned with the Post-COVID-19 Economic Recovery Stimulus
Programme (PC-ERS); the Bottom-Up Economic Transformation Agenda, and the Fourth Medium Term Plan of
Kenya Vision 2030.Priority was also accorded to ongoing interventions supporting the Big Four” agenda and the
newly established institutions.

4.10.2 Budget Performance for the PAIR Sector
The budgetary allocation to the PAIR sector in FY 2023/24 amounted to Kshs.310.19 billion, which was later revised
to Kshs.299.33 billion in Supplementary Budget I, compared to the Kshs.345.14 billion allocated in the previous
financial year of 2022/23. This amount represents 6.6 percent of the revised gross national budget of Kshs.4.54 tril-
lion and 12.1 percent of the MDAs’ budget of Kshs.2.46 trillion. The allocation included Kshs.116.50 billion (38.9
percent) for development activities and Kshs.182.82 billion (61.1 percent) for recurrent expenditure. The State De-
partment for national treasury received the highest budgetary allocation of Kshs.111.26 billion (37.2 percent of the
Sector’s budget), while the State Department for performance and delivery management had the lowest budgetary
allocation of Kshs.355.17 million (0.1 percent of the PAIR Sector allocation).
The high allocation to the State Department for national treasury is due to increasing reliability, stability and sound
financial sector and ensuring macroeconomic environment. Figure 4.17 shows the budgetary allocation trend for the
PAIR Sector for FY 2019/20 to FY 2023/24.
Figure 4.17: Budgetary Allocation Trend for the PAIR Sector
The total exchequer issues to the PAIR sector amounted to Kshs.79.32 billion, representing 29.2 per cent of the Sec-
cent of recurrent revised net estimates. Table 4.24 analyses exchequer issues and expenditure in the first six months
of FY 2023/24 for the PAIR Sector.

Table 4.24: PAIR Sector-Analysis of Exchequer Issues and Expenditure
102

% of % of
% of Ex- % of Ex-
Revised Revised Exchequer Revised Exchequer
VOTE Exchequer penditure Revised Net Exchequer penditure
Gross esti- Net esti- Expenditure to Revised Gross esti- Expenditure to Revised
Issues to Gross estimates Issues to Gross
mates mates Net Esti- mates Net Esti-
estimates estimates
mates mates
The Executive
Office of the Pres- 0.70 0.70 0.01 0.16 1.3 22.3 3.34 3.33 1.27 1.59 38.1 47.7
ident
Office of the Depu-
0.40 0.40 0.11 0.14 26.5 33.9 3.90 3.89 1.49 1.62 38.2 41.5
ty President
Office of the Prime

- - - - 1.20 1.20 0.40 0.37 33.1 31.0
Cabinet Secretary
State Department
for Parliamentary - - - - 0.39 0.39 0.14 0.14 35.1 35.7
Affairs
State Department
for Performance
- - - - 0.36 0.36 0.30 0.18 83.9 51.9
and Delivery Man-
agement
State Department
- - - - 0.62 0.62 0.20 0.17 32.5 27.8
for Cabinet Affairs
State House 1.31 1.31 0.74 0.77 56.6 58.4 8.53 8.53 5.12 4.65 60.1 54.5
State Department
0.06 0.06 0.01 0.02 22.3 28.7 1.97 1.94 0.66 1.23 33.7 62.3
of Devolution
State Department
of Economic 59.85 59.52 0.61 27.72 1.0 46.3 4.01 3.94 1.84 1.77 46.8 44.2
Planning
% of % of
% of Ex- % of Ex-
estimates estimates
mates mates
State Department
1.17 1.17 0.00 0.02 0.1 2.0 19.38 19.18 8.54 9.71 44.5 50.1
for Foreign Affairs
State Department
for Diaspora - - - - 1.32 1.32 0.29 0.34 22.3 26.2
Affairs
The National
50.01 35.17 6.46 6.77 18.4 13.5 61.25 51.93 23.13 35.16 44.5 57.4
Treasury
State Department
1.09 0.83 0.15 0.33 18.2 30.0 23.38 20.81 5.78 13.12 27.8 56.1
for Public Service
Parliamentary Ser-
- - - - 0.92 0.92 0.43 0.43 46.8 47.4
vice Commission
National Assembly - - - - 24.71 24.71 10.16 10.61 41.1 42.9
Parliamentary
1.57 1.57 0.35 0.57 22.6 36.6 6.35 6.32 2.68 3.10 42.4 48.8
Joint Services
Senate - - - - 7.20 7.20 3.54 3.39 49.1 47.0
The Commission
on Revenue Allo- - - - - 0.52 0.52 0.17 0.18 32.4 34.3
cation
Public Service
0.05 0.05 - 0.02 - 42.9 3.52 3.51 1.18 1.34 33.6 38.2
Commission
Salaries and Remu-
neration Commis- - - - - 0.55 0.55 0.21 0.21 37.5 38.8
sion
Auditor General 0.32 0.32 0.00 - 0.6 - 7.98 7.57 2.86 3.49 37.8 43.8
Controller of
- - - - 0.71 0.71 0.24 0.22 33.5 31.5
Budget
103
104
% of % of
% of Ex- % of Ex-
estimates estimates
mates mates
The Commission
on Administrative - - - - 0.75 0.75 0.26 0.28 35.4 37.0
Justice
Total 16.50 101.08 8.45 36.50 8.4 31.3 182.82 170.17 70.86 93.30 41.6 51.0
Sector Summary
% of
% of Ex-
Revised Exchequer
Revised Net Exchequer penditure
Gross esti- Expenditure to Revised
estimates Issues to Gross
mates Net Esti-
estimates
mates
Development 116.50 101.08 8.45 36.50 8.4 31.3
Recurrent 182.82 170.17 70.86 93.30 41.6 51.0
Total 299.33 271.25 79.32 129.80 29.2 43.4
In the first six months of FY 2023/24, the State Department for State House received the highest proportion of devel-
opment exchequer issues to development net estimates at 56.6 per cent, while the State Department for foreign affairs
received the lowest at 0.1 per cent. The State Department for Performance and Delivery Management recorded the
highest proportion of recurrent exchequer issues to recurrent net estimates of 83.9 per cent. The State Department for
Diaspora Affairs recorded the lowest ratio of 22.3 per cent. Figure 4.18 shows the PAIR sector’s exchequer issues in
the first six months of FY 2023/24.
Figure 4.18: Exchequer Issues to the PAIR Sector

The total expenditure for the PAIR Sector amounted to Kshs.129.80 billion, representing 43.4 per cent of the gross es-
timates, compared to Kshs.123.55 billion (36.4 per cent) recorded in FY 2022/23. This amount comprised Kshs.36.50
billion for the development budget representing an absorption rate of 31.3 per cent, compared to 24.1 per cent re-
corded in FY 2022/23, and Kshs.93.30 billion for recurrent expenditure representing 51.0 per cent of the recurrent
gross estimates, compared to 45.2 per cent recorded in FY 2022/23.
The State Department for State House recorded the highest absorption of development budget at 58.4 per cent, while
the State Department for Foreign Affairs recorded the lowest at 2.0 per cent. This is attributed to enhanced operation
and maintenance expenses, refurbishment of buildings and other civil works. The State Department for Devolution
recorded the highest recurrent expenditure to gross estimates at 62.3 per cent, while the State Department for Dias-
pora Affairs recorded the lowest at 26.2 per cent and is attributed to low funding/budget cuts in state department of
cabinet affairs.
4.10.3 Budget Execution by Programmes and Sub-Programmes for the PAIR Sector
The PAIR sector allocation in FY 2023/24 was to fund forty-seven programmes.
Table 4.25 shows budget execution by programmes and sub-programmes in the PAIR sector in the first six months
of FY 2023/24.
Table 4.25: PAIR Sector’s Programme Performance
Revised Estimates (Kshs. Mil-

lion)
Programmes Sub-Programmes sorption
Recur- Develop- Recur- Devel- Rate (%)
Total Total
rent ment rent opment
Executive Office of the President
Government Printing
Government Printing Services 673.40 313.70 987.10 242.57 120.25 362.82 36.8
Services
General Administration, Plan-
Planning and Support 2,041.07 383.30 2,424.37 1,063.82 34.97 1,098.79 45.3
ning and Support Services
Services
Kenya-South Sudan Advisory
72.47 - 72.47 9.68 - 9.68 13.4
Services
Power of Mercy Advisory
58.95 - 58.95 31.08 - 31.08 52.7
Services
Government Advisory
Counter Terrorism Services 450.00 - 450.00 225.00 - 225.00 50.0
Services
Advisory Services on Econom-
28.65 - 28.65 11.03 - 11.03 38.5
ic and Social Affairs
Strategic Policy Advisory
12.45 - 12.45 6.14 - 6.14 49.3
Services
Sub-Total 3,336.99 697.00 4,033.99 1,589.33 155.22 1,744.55 43.2
Office of the Deputy President
458.09 400.40 858.49 179.64 123.27 302.91 35.3
ning and Support
Deputy President Services Coordination and Supervision 3,139.62 - 3,139.62 1,228.95 - 1,228.95 39.1
Office of the Spouse of the
300.00 - 300.00 - - - -
Deputy President
Sub-Total 3,897.71 400.40 4,298.11 1,408.59 123.27 1,531.86 35.6
Office of the Prime Cabinet Secretary
Coordination and Supervision
698.08 - 698.08 199.71 - 199.71 28.6
Government Coordination Services
and Supervision Government Coordination
497.49 - 497.49 170.92 - 170.92 34.4
and Supervision
Sub-Total 1,195.57 - 1,195.57 370.63 - 370.63 31.0

lion)
Total Total
State Department for Parliamentary Affairs
Parliamentary Liaison Affairs 67.65 - 67.65 33.02 - 33.02 48.8
Parliamentary Liaison and
Legislative Affairs Legislative Coordination
28.04 - 28.04 11.99 - 11.99 42.8
Services
Policy Coordination and Policy Coordination Services 45.56 - 45.56 8.13 - 8.13 17.9
Strategy Policy Advisory Services 19.07 - 19.07 5.30 - 5.30 27.8
Planning and Support Administrative Services 232.76 - 232.76 81.79 - 81.79 35.1
Services
Sub-Total 393.08 - 393.08 140.24 - 140.24 35.7
State Department for Performance and Delivery Management
Public Service Performance Performance Management 110.02 - 110.02 69.02 - 69.02 62.7
Management and Delivery Programs and Projects Co-or-
Services 30.66 - 30.66 9.65 - 9.65 31.5
dination and Monitoring
Planning and Support Administrative Services 214.48 - 214.48 105.59 - 105.59 49.2
Services
Sub-Total 355.17 - 355.17 184.26 - 184.26 51.9
State Department for Cabinet Affairs
Cabinet Decision and Presi-
215.59 - 215.59 85.82 - 85.82 39.8
dential Directives
Coordination of Development
Partners and Implementa-
88.49 - 88.49 11.00 - 11.00 12.4
Cabinet Affairs Delivery tion of Special Government
Initiatives
Public Sector Reforms 38.04 - 38.04 1.09 - 1.09 2.9
274.94 - 274.94 73.66 - 73.66 26.8
Sub-Total 617.06 - 617.06 171.57 - 171.57 27.8
State House
Coordination of State House
7,880.76 1,309.70 9,190.46 4,446.52 765.40 5,211.92 56.7
Functions
State House Affairs Administration of statutory
Benefits for the retired Presi- 648.09 - 648.09 199.25 - 199.25 30.7
dents and Deputy Presidents
Sub-Total 8,528.86 1,309.70 9,838.56 4,645.77 765.40 5,411.17 55.0
State Department for Devolution
Management of devolution
70.65 55.01 125.66 40.29 16.07 56.36 44.8
affairs
Inter-governmental Relations 920.53 0.99 921.52 653.67 - 653.67 70.9
Capacity Building and Civic
108.94 - 108.94 53.47 - 53.47 49.1
Education
Devolution Services
Administrative Services 793.29 - 793.29 465.86 - 465.86 58.7
44.61 - 44.61 14.84 - 14.84 33.3
Services
Information Communication
6.52 - 6.52 0.28 - 0.28 4.2
Technology
Sub-Total 1,944.54 56.00 2,000.54 1,228.41 16.07 1,244.47 62.2

lion)
Total Total
State Department for Economic Planning
Economic Planning Coordina-
483.55 - 483.55 90.24 - 90.24 18.7
tion Services
Community Development 47.70 58,025.50 58,073.20 9.26 26,776.42 26,785.68 46.1
Macro-Economic Policy Plan-
633.95 34.00 667.95 299.92 5.93 305.85 45.8
ning and Regional Integration
Economic Policy and Na-
Policy Research 525.78 73.00 598.78 262.89 22.53 285.42 47.7
tional Planning
Population Management
522.96 95.25 618.21 261.48 36.13 297.61 48.1
Services
Infrastructure, Science, Tech-
36.02 - 36.02 10.41 - 10.41 28.9
nology and Innovation
Sectoral Policy and Planning 69.78 26.00 95.78 14.18 4.95 19.13 20.0
National Statistical Census and Surveys 1,286.62 1,556.45 2,843.07 607.81 866.54 1,474.35 51.9
Public Investment Man-
National Integrated Monitoring
agement and Monitoring 89.13 35.49 124.62 16.04 7.06 23.10 18.5
and Evaluation
Services
Human Resources and Support
235.19 - 235.19 77.95 - 77.95 33.1
Services
Services
Services
information Communications
15.69 - 15.69 1.18 - 1.18 7.5
Services
Sub-Total 4,007.86 59,845.69 63,853.55 1,676.05 27,719.55 29,395.61 46.0
State Department for Foreign Affairs
Planning and Support Administrative Services 3,000.76 326.68 3,327.44 1,064.61 - 1,064.61 32.0
Services
International Relations and
14,919.69 - 14,919.69 7,448.44 - 7,448.44 49.9
Cooperation
Management of International
Foreign Relation and Treaties, Agreements and 31.18 - 31.18 14.64 - 14.64 46.9
Diplomacy Conventions
Coordination of State Protocol 1,265.01 - 1,265.01 1,107.61 - 1,107.61 87.6
Infrastructure Development for
- 694.32 694.32 - - - -
Mission
Economic Cooperation and Economic Cooperation and
49.86 - 49.86 18.90 - 18.90 37.9
Commercial Diplomacy Commercial Diplomacy
Foreign Policy Research and
114.30 - 114.30 52.96 - 52.96 46.3
Foreign Policy Research and Analysis
Capacity Development Regional Technical Cooper-
- 150.00 150.00 - 23.46 23.46 15.6
ation
Sub-Total 19,380.81 1,171.00 20,551.81 9,707.17 23.46 9,730.63 47.3
State Department for Diaspora Affairs
Diaspora Economic, Commer-
142.92 - 142.92 29.29 - 29.29 20.5
cial and Cultural Affairs
Management of Consular
60.08 - 60.08 7.66 - 7.66 12.7
Services
Management for Diaspora
and Consular Affairs Diaspora Interests Abroad 21.92 - 21.92 4.40 - 4.40 20.0
1,090.79 - 1,090.79 303.46 - 303.46 27.8
Sub-Total 1,315.71 - 1,315.71 344.80 - 344.80 26.2
The National Treasury
Administration Services 19,863.82 7,239.02 27,102.84 14,830.59 321.12 15,151.71 55.9
Human Resource Management
Services
Services
Financial Services 31,147.72 1,471.93 32,619.65 6,982.22 309.24 17,291.45 53.0
ICT Services 86.56 240.00 326.56 22.72 240.00 262.72 80.5

lion)
Total Total
Public Financial Management
80.72 686.73 767.45 0.09 7.82 7.91 1.0
Reforms
Supply Chain Management
644.68 330.00 974.68 292.22 142.46 434.68 44.6
Services
Resource Mobilization 858.11 17,865.88 18,723.99 123.57 1,562.70 1,686.26 9.0
Public Financial Manage-
Budget Formulation coordina-
ment 1,595.38 11,277.40 12,872.78 267.55 - 267.55 2.1
tion and Management
Accounting Services 2,443.25 1,259.69 3,702.94 1,025.51 661.14 1,686.65 45.5
Audit Services 840.38 - 840.38 320.49 - 320.49 38.1
Government Investment and
1,749.63 373.25 2,122.88 412.14 344.13 756.26 35.6
Assets
Micro Finance Sector Support
218.31 1,203.17 1,421.48 20.98 206.31 227.30 16.0
and Development
Economic and Financial
Policy Formulation and Debt Management 151.97 - 151.97 56.00 - 56.00 36.9
Management
Fiscal Policy Formulation De-
1,076.28 8,037.21 9,113.49 542.89 1,075.65 1,618.54 17.8
velopment And Management
Elimination of Restrictive
Market Competition 403.10 27.00 430.10 201.55 13.50 215.05 50.0
Trade Practices
Sub-Total 61,249.98 50,011.28 111,261.26 35,155.33 4,884.06 40,039.40 36.0
State Department for Public Service
Human Resources and Support
420.28 60.00 480.28 217.43 5.97 223.40 46.5
Services
General Administration
Services
Services
Information Communications
6.94 - 6.94 1.23 - 1.23 17.7
Services
Human Resource Management 5,741.52 - 5,741.52 5,580.51 - 5,580.51 97.2
Human Resource Development 2,354.03 486.95 2,840.98 228.06 225.50 453.56 16.0
Management Consultancy
Public Service Transfor- 110.50 - 110.50 48.42 - 48.42 43.8
Services
mation
Huduma Kenya Service
1,073.48 427.00 1,500.48 439.91 11.57 451.49 30.1
Delivery
Public Service Reforms 44.54 - 44.54 17.00 - 17.00 38.2
Paramilitary Training and
8,259.55 112.00 8,371.55 3,810.05 42.00 3,852.05 46.0
Service Regimentation
National Youth Service Technical and Vocational
4,442.86 - 4,442.86 2,116.51 - 2,116.51 47.6
Training
Enterprise Development 852.90 - 852.90 213.23 - 213.23 25.0
Sub-Total 23,378.26 1,085.95 24,464.21 12,688.92 285.04 12,973.96 53.0
Parliamentary Service Commission
General Administrative
835.40 - 835.40 389.35 - 389.35 46.6
Services
General Administration, Public Participation and
11.10 - 11.10 7.49 - 7.49 67.5
Planning and Support Outreach
Services Diplomacy and Parliamentary
5.50 - 5.50 2.94 - 2.94 53.5
Democracy
Internal Audit Services 25.00 - 25.00 12.65 - 12.65 50.6
Human Resources Manage-
20.00 - 20.00 10.76 - 10.76 53.8
Human Resources Manage- ment
ment and Development Human Resources Develop-
20.00 - 20.00 11.02 - 11.02 55.1
ment
Sub-Total 917.00 - 917.00 434.22 - 434.22 47.4
The National Assembly
National Legislation, Repre- Legislation and Representation 24,712.00 - 24,712.00 10,608.05 - 10,608.05 42.9
sentation & Oversight Sub-Total 24,712.00 - 24,712.00 10,608.05 - 10,608.05 42.9

lion)
Total Total
Parliamentary Joint Services
General Administration and General Administration and
6,254.21 1,565.00 7,819.21 3,023.67 573.14 3,596.81 46.0
Legislative Training and Legislative Training and
Knowledge Management Knowledge Management 90.79 - 90.79 72.65 - 72.65 80.0
Programmes Programmes
Sub-Total 6,345.00 1,565.00 7,910.00 3,096.32 573.14 3,669.46 46.4
Senate
Legislative, Procedural and
Senate Legislation and 2,899.15 - 2,899.15 1,350.91 - 1,350.91 46.6
Oversight
Oversight
Legislative Support Services 174.50 - 174.50 86.14 - 86.14 49.4
Senate Representation, Liai- Senate Representation 1,715.20 - 1,715.20 846.83 - 846.83 49.4
son and Intergovernmental
Relations Liaison and Outreach 81.00 - 81.00 119.36 - 119.36 147.4
General Administration, General Administration 2,119.60 - 2,119.60 921.87 - 921.87 43.5

Planning and Support
Services Planning and Support Services 213.55 - 213.55 60.46 - 60.46 28.3
Sub-Total 7,203.00 - 7,203.00 3,385.56 - 3,385.56 47.0

Public Service Commission
General Administration Administration 841.13 45.30 886.43 173.91 - 173.91 19.6
Planning and Support
Services Board Management 43.81 - 43.81 10.63 - 10.63 24.3
Establishment and Manage-

87.74 - 87.74 21.47 - 21.47 24.5
ment Consultancy Services
Human Resource Manage-
Human Resource Management 220.76 - 220.76 53.76 - 53.76 24.4
ment and Development
Human Resource Develop-
2,217.57 - 2,217.57 332.66 - 332.66 15.0
ment
Compliance and Quality
80.38 - 80.38 16.98 - 16.98 21.1
Governance and National Assurance
Values Ethics Governance and Na-
70.26 - 70.26 16.25 - 16.25 23.1
tional Values
Performance and Productiv- Performance and Productivity
61.87 - 61.87 13.96 - 13.96 22.6
ity Management management
Court Litigation and Regu-
Administration of Quasi-Ju- 27.69 - 27.69 3.39 - 3.39 12.3
lations
dicial Functions
Admin of County Appeal 24.30 - 24.30 4.06 - 4.06 16.7
Sub-Total 3,675.50 45.30 3,720.80 647.08 - 647.08 17.4
Office of the Auditor General
National Government Audit 6,370.23 315.00 6,685.23 2,938.24 - 2,938.24 44.0
NGCDF Audit 99.78 - 99.78 13.93 - 13.93 14.0
Audit Services
County Government Audit 919.22 - 919.22 355.47 - 355.47 38.7
Specialized Unit 589.65 - 589.65 184.13 - 184.13 31.2
Sub-Total 7,978.88 315.00 8,293.88 3,491.76 - 3,491.76 42.1
Office of the Controller of Budget
Authorization of withdrawals
162.96 - 162.96 65.84 - 65.84 40.4
from Public Funds
Control and Management of Budget Review and Analysis 62.93 - 62.93 27.81 - 27.81 44.2
Public Finance Administrative and Support
430.15 - 430.15 114.16 - 114.16 26.5
Services
Research and Planning 51.33 - 51.33 15.27 - 15.27 29.7
Sub-Total 707.37 - 707.37 223.07 - 223.07 31.5

lion)
Total Total
Commission on Administrative Justice
General Administration and
551.66 - 551.66 189.94 - 189.94 34.4
Support Services
Promotion of Administra-
tive Justice Administrative Justice Services 158.30 - 158.30 72.21 - 72.21 45.6
Access to Information Services 35.24 - 35.24 13.64 - 13.64 38.7
Sub-Total 745.19 - 745.19 275.80 - 275.80 37.0
Salaries and Remuneration Commission
Salaries and Remuneration
550.32 - 550.32 213.41 - 213.41 38.8
Commission
Sub-Total 550.32 - 550.32 213.41 - 213.41 38.8
Commission on Revenue Allocation
General Administration and
495.95 - 495.95 169.08 - 169.08 34.1
Support Services
Intergovernmental Revenue Equitable Shairing of Revenue 9.16 - 9.16 4.07 - 4.07 44.4
and Financial Matters
Public Financial Management 9.55 - 9.55 3.89 - 3.89 40.7
Transitional Equalisation 2.16 - 2.16 0.45 - 0.45 20.8
Sub-Total 516.82 - 516.82 177.48 - 177.48 34.3
Analysis of Programme and sub-programmes analysis shows that under liaison and outreach sub programme, the
senate recorded the highest absorption rate of 147.4 percent while under public financial management reform sub
programme of the state depart for National Treasury recorded the lowest at 1.0 percent.
4.10.3 The key achievements by MDAs in the PAIR sector.
During the period under review the State Department for economic planning published 55 thematic research re-
ports under Kenya Institute of Public Policy and Research Analysis (KIPPRA) delivery unit against a target of 112. It
also also trained 450 officers against a quarterly target of 1050 officers. Further, under the population management
service sub programme, advocacy and sensitization forums on population and development issues were undertaken
in which 47 reports were issued that reached 50,390 stakeholders against target of 256 reports. The National Trea-
sury, under public financial management reforms sub –programme-built capacity of 4500 officers on public finance
management against an annual target of 8000 under skills and capacity in PFM. Further, under the Supply Chain
Management services sub -programme, 2 market price indices were conducted and 2 reports published against an-
nual target of 4, under public procurement regulatory authority (PPRA) delivery unit.
The Executive office of the President launched Electronic Power of Mercy Petitions Management Information Sys-
tem (EPOMPMIS) and is fully operational under power of mercy secretariat delivery unit. Further, operations,
activities and services initiated at Mombasa, Nairobi, Nakuru and State lodges were hundred per cent facilitated.
Under the National Legislation, Representation and Oversight Programme, the National Asembly Processed 73
Bills, heard116 Petitions,3 Sessional Papers debated on and discussed 137 Committee Reports against target of 100
Bills,100 Petitions,3 Sessional Papers and 200 Committee Reports.
The State Department for foreign affairs under the international relations and cooperation sub programme, opened
Kenya Mission Rabat , Morocco and operationalise. Further, under the same sub programme, the department also
prepared 47 statements and briefs on contemporary isssues affecting Kenya & Africa.

Under the promotion of administrative justice programme, the Commision on Administrative Justice created public
awareness on the mandate of the commission, policies and procedures, resolved 47 percent of public complains on
maladministration, developed one national policy guidelines on Access to Information Act,2016 and also deter-
mined 100 percent of appeals on request to information.
The Commission of revenue allocation reported 35 per cent performance in budget policy review and shared com-
ments with commissioners, 40 per cent on preparation of annual recommendation on basis of equitable share of
revenue between National and County Governments for financial year 2024/25, 75 percent performance on frame-
work agreement for provision of air ticket services and 50 per cent on reviews of circulars and legislation with Public
Financial Management (PFM) institutions on recurrent expenditure ceilings to counties.
The State Department for Cabinet Affairs reported 50 per cent performance in the following areas; implementation
of Presidential directives and cabinet decisions; coordination of development partners and implementation of spe-
cial government initiatives and public sector reforms.
Finally, the Controller of Budget reviewed and processed 395 requests amounting to Kshs.1.44 trillion from the
Consolidated Fund to respective Operation Accounts averaging 15 per week against a set target of 12. Total requests
processed from the Consolidated Fund into 47 Counties Operational Accounts was 3,328 amounting to Kshs.171.78
billion at an average of 128 per week against a weekly target of 94. The total number of files reviewed processed
and approved for payment for pensions and gratuity and public debt were 18,200 and 1,040 respectively. Further,
the COB Published and publicized a total of 4 Budget Implementation Review Reports for the national and county
governments for the annual FY 2022/23 and the First quarter FY 2023/24 respectively, whose recommendations have
brought reforms, such as the establishment of the National Pending Bills Committee.
4.10.4 Project Implementation for PAIR Sector
of FY 2023/24, the PAIR Sector incurred a development expenditure of Kshs.36.50 billion, representing an absorp-
tion rate of 31.3 per cent. Table 4.26 summarises some of the development projects with the highest expenditure in
the reporting period in the PAIR sector.
Table 4.26: PAIR Sector Development Projects with the Highest Expenditure
Estimated As of 31st December 2023 Percent-

Project Expected (Kshs. Mn)
Source Value of age (%)
Com- date of
MDA Project Name (a) of Funds the Project Actual Ex- of Com-
mencement Completion Total Fund-
(d) (Kshs. Mn) penditure pletion
Date (b) (c ) ing (f)*
(e) (g)* (H=g/e)
State Department for National Government

07.01.2016 - Gok 438,439.93 77,355.65 71,810.70 93
Economic Planning Constituency Fund(NGCDF)
Special Global Fund -HIV Gok/For-

The National Treasury 07.01.2021 5 YRS 24,705.00 21,154.00 13,381.00 54
NFM3 eign
The National Treasury Equalization Fund Transfers 01.07.2019 4 Yrs Gok 42,054.00 22,477.00 12,400.00 29.5
Equity and Subscriptions

The National Treasury in International Financial 01.07.2016 12 yrs Gok 32,533.00 10,135.00 9,403.00 28.9
Institutions
State Department of Implementation of Huduma

01.07.2013 11 yrs Gok 25,030.00 8,420.00 8,340.60 34
Public Service Service Delivery Channels

Estimated As of 31st December 2023 Percent-
Project Expected (Kshs. Mn)
Source Value of age (%)
Com- date of
MDA Project Name (a) of Funds the Project Actual Ex- of Com-
mencement Completion Total Fund-
(d) (Kshs. Mn) penditure pletion
Date (b) (c ) ing (f)*
(e) (g)* (H=g/e)
Construction of Multi- multi-

Parliamentary Joint
storey office Block (Bunge 01.07.2014 10 yrs Gok 9,262.36 700.00 6,730.91 72.7
Services
Tower)
State Department for East Africa Regional Statistics

07.01.2022 5 Yrs Gok 13,700.35 50.00 850.00 10
Economic Planning Programme for Results
State Department for Kenya International Technical

Continuous Continuous Gok 4,500.00 1,116.00 805.04 18
Foreign Affairs Cooperation Facility
Modernization of Press &

refurbishment of buildings 01.07.2013 15Yrs Gok 9,511.97 667.97 667.97 7.0
the President
at GP
Construction of OAG Head

Auditor General 01.07. 2013 15 yrs Gok 5,774.00 542.88 542.88 9
Quarters at Bishop road-HQ
Refurbishment of Official
residence for Deputy President 01.07.2023 4 Yrs Gok 600.00 200.00 100.50 50.3
President
(Karen)
State Department for Renovation of ambassador’s

01.11.2015 8 Yrs Gok 100.00 92.00 92.00 92
Foreign Affairs residence in Rome
State Department for National Economic Planning Gok &

07.01.2015 - 1,400.00 88.98 77.91 88
Economic Planning and International Partnerships Foreign
Renovation and redevelopment

of government owned 01.07.2019 6 yrs Gok 500.00 74.82 74.82 15
Foreign Affairs
properties in Addis Ababa
The Executive Office of Refurbishment of Building at

01.07.2015 11 Yrs Gok 103.20 43.92 43.92 42.3
the President Harambee House
Consolidating gains and

State Department for Gok/Fo-
Deepening Devolution in 20/3/2020 24/9/2022 3,249.00 55.01 16.07 15
Devolution. erign
Kenya
Source: MDAs
4.11 Social Protection, Culture and Recreation Sector

4.11.1 Introduction
The Social Protection, Culture and Recreation (SPCR) Sector comprises the six MDAs: State Departments for Youth
Affairs and the Arts; Sports; Culture and Heritage; Labour and Skills Development; Social Protection and Senior
Citizen Affairs; and Gender and Affirmative Action.
The strategic roles played by the Sector in the country’s transformation and socio-economic development include
Promoting and supporting youth empowerment and development; strengthening youth mainstreaming in all sec-
tors; spearheading the management of youth policy and legislations; promoting engagement with youth for national
development; promotion of sustainable employment, harmonious industrial relations, and productive workforce;
promotion of gender equity and equality; empowerment of communities and vulnerable groups, safeguarding chil-
dren’s rights; and advancement of diverse cultures, arts and sports to enhance cohesiveness and Kenya’s regional and
international competitiveness.
4.11.2 Budget Performance for the SPCR Sector
The budgetary allocation to the SPCR sector in FY 2023/24 amounts to Kshs.70.64 billion revised to Kshs.72.85
billion in Supplementary Budget I, compared to the Kshs.83.57 billion allocated in the previous financial year of
2022/23. This amount represents 1.6 per cent of the revised gross national budget of Kshs.4.54 trillion and 3.0 per
cent of the MDAs’ budget of Kshs.2.46 trillion. The allocation comprises of Kshs.25.03 billion (34.4 per cent) for
development activities and Kshs.47.82 billion (65.6 per cent) for recurrent expenditure. The State Department for
Social Protection and Senior Citizen Affairs received the highest budgetary allocation of Kshs.38.23 billion (52.5 per
cent of the Sector’s budget), while the State Department for Culture and Heritage had the lowest budgetary allocation
of Kshs.2.82 billion (4.2 per cent of the SPCR Sector allocation).
The high allocation to the State Department for Social Protection and Senior Citizen Affairs is attributed to the
high budgetary allocation towards social assistance for vulnerable groups through the National Social Safety Net
programme. Figure 4.19 shows the budgetary allocation trend for the SPCR sector for FY 2019/20 to FY 2023/24.
Figure 4.19: Budgetary Allocation Trend for the SPCR Sector
The total exchequer issues to the SPCR sector amounted to Kshs.19.89 billion, representing 37.7 per cent of the Sec-
cent of recurrent revised net estimates. Table 4.27 shows the SPCR sector analysis of exchequer issues and expendi-
ture in the first six months of FY 2023/24.

Table 4.27: SPCR Sector-Analysis of Exchequer Issues and Expenditure
VOTE Development (Kshs. Bn) Recurrent (Kshs. Bn)
% of
% of % of Ex-
Exche- Expen- che-
Re- Re- % of Ex-
quer to diture Revised quer
vised vised Exche- Revised Exche- penditure
Expen- Re- to Re- Gross to
Gross Net quer Net es- quer Expenditure to Revised
diture vised vised esti- Re-
esti- esti- Issues timates Issues Gross
Net Gross mates vised
mates mates estimates
Esti- esti- Net
mates mates Esti-
mates
State Department
for Youth Affairs 0.92 0.72 0.42 0.44 57.3 48.1 2.96 2.72 1.37 1.32 50.3 44.6
and the Arts
State Department
16.08 0.08 0.02 5.82 26.5 36.2 1.53 1.31 0.62 0.63 46.9 41.3
for Sports
State Department
for Culture and 0.15 0.15 - - - - 2.66 2.26 1.15 1.09 50.9 40.8
Heritage
State Department
for Labour and 0.34 0.34 0.31 0.15 93.8 44.3 4.17 1.56 0.79 2.17 50.4 52.1
Skills Development
State Department
for Social Protec-
3.86 3.86 0.22 0.89 5.7 23.1 34.37 34.27 14.48 14.65 42.2 42.6
tion and Senior
Citizen Affairs
State Department
for Gender and 3.68 3.48 0.03 1.64 0.9 44.5 2.13 1.99 0.49 0.46 24.8 21.8
Affirmative Action
Total 25.03 8.63 1.00 8.94 11.6 35.7 47.82 44.11 18.89 20.33 42.8 42.5
Sector Summary
% of
Re- % of Ex-
Exche-
vised Exche- penditure
Revised Net Expendi- quer to
Gross quer to Revised
estimates ture Revised
esti- Issues Gross
Net Esti-
mates estimates
mates
Development 25.03 8.63 1.00 8.94 11.6 35.7

Recurrent 47.82 44.11 18.89 20.33 42.8 42.5
Total 72.85 52.74 19.89 29.27 37.7 40.2
In the first six months of FY 2023/24, the State Department for Labour and Skills Development received the highest
proportion of development exchequer issues to development revised net estimates at 93.8 per cent, while the State
Department for Gender and Affirmative Action received the lowest at 0.9 per cent. The State Department for Culture
and Heritage recorded the highest proportion of recurrent exchequer issues to recurrent revised net estimates of 50.9
per cent while the State Department for Gender and Affirmative Action recorded the lowest ratio of 24.8 per cent.
Figure 4.20 shows the exchequer issues to the SPCR sector in the first six months of FY 2023/24.

Figure 4.20: Exchequer Issues to the SPCR Sector
The total expenditure for the SPCR Sector amounted to Kshs.29.27 billion, representing 40.2 per cent of the revised
gross estimates, compared to Kshs.26.02 billion (35.5 per cent) recorded in a similar period FY 2022/23. This amount
to 25.3 per cent recorded in a similar period FY 2022/23, and Kshs.20.33 billion for recurrent expenditure represent-
ing 42.5 per cent of the recurrent gross estimates, compared to 13.9 per cent recorded in a similar period FY 2022/23.
The State Department for Youth Affairs recorded the highest absorption of the development budget at 48.1 per cent,
while the State Department for Social Protection and Senior Citizen Affairs recorded the lowest at 23.1 per cent. The
State Department for Labour and Skills Development recorded the highest recurrent expenditure to gross estimates
at 52.1 per cent, while the State Department for Gender and Affirmative Action recorded the lowest at 21.8 per cent.
4.11.3 Budget Execution by Programmes and Sub-Programmes for SPCR Sector
The SPCR sector allocation was to fund eighteen programmes. Table 4.28 shows budget execution by programmes
and sub-programmes by the SPCR sector in the first six months of FY 2023/24.

Table 4.28: SPCR Sector’s Programme Performance
Revised Estimates (Kshs. Million) Expenditure (Kshs. Million)

Absorption
Programmes Sub Programmes
ment ment
State Department for Sports
Sports Training
694.40 79.20 773.60 316.04 25.86 341.89 44.2
and Competitions
Development and
Management of 619.00 16,000.00 16,619.00 205.50 5,793.28 5,998.78 36.1
Sports Activities
Sports
General Adminis-
tration, Planning,
219.96 - 219.96 79.45 - 79.45 36.1
and Support
Services
Sub-Total 1,533.36 16,079.20 17,612.56 600.99 5,819.14 6,420.13 36.5
State Department for Culture and Heritage
Conservation of
1,628.21 35.00 1,663.21 724.90 - 724.90 43.6
Heritage
Development
and Promotion of 392.31 35.00 427.31 88.77 - 88.77 20.8
Culture
Culture
Cultural Product
- - - 1.35 - - -
Diversification
Public Records and
Archives Manage- 314.47 69.70 384.17 115.84 - 115.84 30.2
ment
Archives and Doc-
Public Records 106.89 13.15 120.04 33.49 - 33.49 27.9
umentation
and Archives
Management Records Manage-
18.68 - 18.68 2.39 - 2.39 12.8
ment
General Adminis-
General Ad- tration, Planning
ministration, 203.51 - 203.51 60.57 - 60.57 29.8
and Support
Support
Sub-Total 2,664.06 152.85 2,816.91 1,024.60 - 1,025.95 36.4
State Department for Youth Affairs and the Arts

Youth Social and
Sustainable Com-
34.76 313.22 347.98 14.89 13.05 27.93 8.0
munity Develop-
Youth Empow- ment
erment Services
Youth Mentorship,
Leadership and 198.81 - 198.81 90.60 - 90.60 45.6
Governance
Youth Develop-
ment Research and
48.41 7.00 55.41 21.52 6.04 27.56 49.7
Quality Manage-
ment
Youth Entrepre-
Youth Develop- neurship, Innova-
ment Services tion, and Talent
250.27 369.93 620.20 115.61 357.63 473.25 76.3
Development
Youth Develop-
ment Field Exten- 454.38 141.00 595.38 212.92 26.24 239.17 40.2
sion Services
General Ad-
Administration
ministration,
and Support Ser- 329.02 - 329.02 147.86 - 147.86 44.9
Planning and
vices
Support

Absorption
ment ment
Film Services 914.00 80.00 994.00 420.90 34.65 455.55 45.8
Performing Arts 148.86 - 148.86 52.19 - 52.19 35.1
The Arts Promotion of
Kenyan Music and 173.86 - 173.86 87.98 - 87.98 50.6
Dance
Library Services Library Services 410.53 13.60 424.13 156.08 7.23 163.30 38.5
Sub-Total 2,962.91 924.75 3,887.66 1,320.55 444.84 1,765.40 45.4
State Department for Gender and Affirmative Action

Community
Affirmative Action 36.00 3,000.40 3,036.40 - 1,500.00 1,500.00 49.4
Development
Social Economic
432.20 310.33 742.53 148.60 91.40 240.00 32.3
Gender Em- Empowerment
powerment Gender Main-
1,413.30 365.80 1,779.11 219.56 28.74 248.31 14.0
streaming
Administration
General Ad- and Support Ser- 244.50 - 244.50 74.97 - 74.97 30.7
ministration, vices
Planning and
Support Gender Field
- - - -
Services
Sub-Total 2,126.00 3,676.53 5,802.53 443.13 1,620.14 2,063.28 35.6
State Department for Social Protection and Senior Citizens Affairs
Community
Mobilisation and 666.64 318.00 984.64 259.01 129.50 388.51 39.5
Development
Social Welfare and
Social Protec- Vocational Reha- 570.33 - 570.33 134.56 - 134.56 23.6
tion and Chil- bilitation
dren Services
Child Community
675.81 13.63 689.44 310.80 - 310.80 45.1
Support Services
Child Rehabilita-
2,355.53 - 2,355.53 1,122.55 - 1,122.55 47.7
tion and Custody
National Safety
National Safety Net 29,805.58 3,530.84 33,336.42 12,713.64 764.51 13,478.15 40.4
Net
General Ad- General Admin-
ministration, istration and 293.71 - 293.71 106.92 - 106.92 36.4
Planning and Support Services
Support Ser-
vices Sub-Total 34,367.60 3,862.47 38,230.07 14,647.48 894.01 15,541.49 40.7
State Department for Labour and Skills Development

Promotion for
Harmonious In- 427.69 10.00 437.69 174.16 3.14 177.30 40.5
dustrial Relations
Regulation of
Promotion of 17.04 - 17.04 7.88 - 7.88 46.3
Trade Unions
the Best Labour
Practice Provision of Occu-
pational Safety and 274.21 218.43 492.64 140.98 41.90 182.87 37.1
Health
Employment Pro-
269.01 - 269.01 167.24 - 167.24 62.2
motion Services

Absorption
ment ment
Human Resource
Planning and 67.30 90.07 157.37 33.87 93.11 126.98 80.7
Development
Manpower Provision of Indus-
Development, 2,400.00 15.00 2,415.00 1,258.13 7.50 1,265.63 52.4
trial Skills
Employment
and Productivi- Employment Pro-
67.85 - 67.85 32.64 - 32.64 48.1
ty Management motion
Management
of Skills and 53.69 2.00 55.69 28.97 2.97 31.94 57.4
Post-Training
General Ad- Policy, Planning

ministration and General
591.47 - 591.47 329.26 - 329.26 55.7
Planning and Administrative
Support Ser- Services
vices Sub-Total 4,168.26 335.50 4,503.76 2,173.12 148.62 2,321.75 51.6
Grand Total 47,822.19 25,031.30 72,853.49 20,209.88 8,926.76 29,137.99 40.0

4.11.4 Project Implementation for the SPCR Sector
of FY 2023/24, the SPCR Sector incurred a development expenditure of Kshs.8.94 billion, representing an absorption
rate of 35.7 per cent. Table 4.29 summarises some of the development projects with the highest expenditure in the
reporting period in the SPCR sector.
Table 4.29: SPCR Sector Development Projects with the Highest Expenditure
As of 31st December, 2023
Estimated Value
Source of Actual Expen- Completion
MDA Project Name of project Funds released
Funds diture (%)
(Kshs. Mn) (Kshs. Mn)
(Kshs. Mn)
State Department for 18,905.00 21,905.00

National Government
Gender and Affirmative Gok 20,405.00 100.0
Affirmative Action Fund
Action
Kenya Youth
State Department for Employment and
Youth Affairs and the Opportunities Project
World Bank 7,981.10 339.88 7,214.95 90.4
Arts (KYEOP)
State Department for Kenya Social Economic

Social Protection and Inclusion Project
GoK/Donor 10,359.79 4,489.28 4,946.80 47.8
Senior Citizen Affairs (KSEIP)
State Department for National Development

Social Protection and Fund for Persons With
Gok 6,092.00 3,114.50 3,243.50 53.2
Senior Citizen Affairs Disabilities (PWDs)
State Department for Kinoru Meru Stadium

Sports Gok 896.05 887.38 887.38 99.0

As of 31st December, 2023
Estimated Value
Source of Actual Expen- Completion
MDA Project Name of project Funds released
Funds diture (%)
(Kshs. Mn) (Kshs. Mn)
(Kshs. Mn)

Establishment of Kenya
Youth Affairs and the
Film School
Arts Gok 691.00 - 437.65 63.3
State Department for Kericho Green Stadium

Sports Gok 408.00 387.60 387.60 95.0
Source: MDAs

5 KEY ISSUES AND RECOMMENDATIONS
This chapter highlights key issues that the COB identified in the first six months of FY 2023/24 and provides recom-
mendations for effective budget implementation.
5.1 Delays in Exchequer Releases
During the period under review, the National Treasury released a total of Kshs.1.23 trillion to the MDAs for both de-
velopment and recurrent expenditure, Consolidated Fund Services and County Governments representing 37.0 per
cent of the revised annual net estimates. This was below the projected target of 50 per cent of the annual allocations
by the end of the first six months. Ministerial development expenditure received 15.4 per cent, recurrent expendi-
ture received 35.7 per cent (ministerial recurrent 41.2 per cent and Consolidated Fund Services at 32.1 per cent) and
County governments received 37.0 per cent of the shareable equitable revenue.
In the FY 2023/24, the National Treasury projected to raise Kshs.4.28 trillion to finance the budget. However, as of
31st December 2023, receipts into Consolidated Fund were Kshs.1.44 trillion recording 33.7 per cent of the annual
target against the 50 per cent target by the first half. Shortfall in receipts into the Consolidated Fund is responsible
for the delay in release of funds which may hamper the execution of planned activities by MDAs and County gov-
ernments.
The Controller of Budget recommends that the government enhances revenue mobilization to enable the National
Treasury to release funds to MDAs and County Governments on time, based on the work plans and the cash flow
projections to ensure effective implementation of the planned activities.
5.2 Overdrawn Budget Lines
In the first half of FY 2023/24, the Government rationalized budgetary allocations for FY 2023/24 to reduce the
budget for non-core activities and free resources for the implementation of government-priority activities. While the
budget revision was necessary, it did not fully consider the incurred expenditure on some budget lines. Analysis of
financial reports submitted to the Controller of Budget shows that some expenditures were more than the budgeted
amounts, resulting in overdrawn budget lines. This is attributed to budget cuts during Supplementary Budget I, ap-
proved during the period under review.
To regularise the overdrawn budget lines, the Controller of Budget recommends MDAs to liaise with the Nation-
al Treasury to ensure the overdrawn items are regularised in the subsequent Supplementary Budget. In addition,
MDAS should reallocate funds to budget lines with the likelihood of the planned activities not likely to be delivered
as planned to those that will absorb funds.
5.3 A Public Debt that Exceeded the Legal Limit
As of 31st December 2023, the Public debt stock stood at Kshs.11.14 trillion, comprising of Kshs.6.09 trillion (54.7
per cent) dues to external lenders and Kshs.5.05 trillion (45.3 per cent) dues to domestic lenders. The public debt
stock has increased by 8.4 per cent from Kshs.10.28 trillion as of June 30th, 2023, to Kshs.11.14 trillion as of Decem-
ber 31st, 2023. External debt recorded the highest growth at 11.8 per cent while domestic debt recorded 4.5 per cent.
A large proportion of the growth in external debt is attributed to the depreciation of the Kenya Shilling against major
world currencies since external debt stock is recorded in foreign currencies.

Section 50(2) of the PFMA 2012 states that “the national government may borrow money under this Act or any other
legislation and shall not exceed the limit set by Parliament” The Public debt ceiling was set at 55 per cent of the Gross
Domestic Debt by Parliament (Kshs.10 trillion as at end of December 2023). Notably, the public debt stock surpassed
the parliamentarylimits. e Controller of Budget recommends that there is a need to reduce deficit budget financing
through fiscal consolidation to curb further growth of public debt. Further growth in public debt strains revenue
since public debt is a first charge to the Consolidated Fund.

6 CONCLUSION
This report sought to provide budget performance for the National Government in the first half of FY 2023/24 cov-
ering 1st July 2023 to 31st December 2023. It provided progress on budget performance by the National Government
in terms of financing, expenditure, absorption of funds and key issues affecting budget execution.
The total exchequer issues to National and County governments amounted to Kshs.1.44 trillion, representing 33.7
per cent of the annual net estimates, compared to Kshs.1.37 trillion (38.6 per cent of the annual estimates) issued in
a similar period FY 2022/23. This was a 5.1 per cent growth (Kshs.70 billion in absolute terms). However, the report
noted a high uptake of the exchequer towards the Consolidated Fund Services Vote at 46.3 per cent (Kshs.667.94
billion) with Salaries, Allowances & Miscellaneous Services taking 34.6 per cent out of Kshs.667.94 billion disbursed
towards CFS. Ministerial development received the lowest at 15.4 per cent (Kshs.70.41 billion), ministerial recurrent
received 35.7 per cent (Kshs.560.99 billion) and County governments received 37.0 per cent (Kshs.142.46 billion).
Total expenditure for the National government was Kshs.1.64 trillion representing an absorption rate of 36.1 per cent,
compared to 39.1 per cent recorded in a similar period FY 2022/23. The ministerial development budget recorded
the lowest absorption at 25.2 per cent (Kshs.197.41 billion) while the recurrent budget recorded an absorption rate
of 44.8 per cent (Kshs.752.92 billion). The low absorption of the development budget is attributed to the delay in
uploading Procurement Plans into IFMIS and the delay in the disbursement of funds by the National Treasury which
is attributed to a shortfall of receipts into the Consolidated Fund.
The Controller of Budget identified key issues that affected effective budget implementation and made recommen-
dations to address them. They included: delay in the release of exchequer to both MDAs and Counties, Overdrawn
budget lines due to budget rationalisation without considering expenditure incurred and high public debt that ex-
ceeded the legal limit.
To address the challenges, the Controller of Budget recommends the timely release of exchequer issues, regulariza-
tion of overdrawn budget lines in the Supplementary Budget II and ensuring compliance with the set public debt
ceiling to curb further growth in public debt.

ANNEXES
124
ANNEX I: Major Foreign Currencies Exchange Rate Trend to the Kenya shilling
Source: Central Bank of Kenya

ANNEX II: Capital Transfer to SAGAs
Receipts (Kshs) Expenditure (Kshs)

Revised Budget Total Expen-
Parent Ministry Name of the SAGA Acquisition of
Estimates (Kshs.) Non-exchange Exchange transac- Acquisition of diture
Total Non-Financial Other Expenses
transactions tions Financial Assets
Assets
Kenya Tourism Board 50,000,000.00

State Department for 100,000,000.00 50,000,000.00 50,000,000.00 50,000,000.00
Tourism
Tourism Research Institute -
- -
Kenya Maritime Authority 4,946,220.00
Shipping and Maritime 480,000,000.00 4,946,220.00 4,946,220.00 4,946,220.00
Agriculture and Food Au-
235,000,000.00
thority-Cane Testing Units 470,000,000.00 235,000,000.00 -
National Edible Oil Crops
Crop Development and 55,418,000.00
Promotion Project 134,000,000.00 55,418,000.00 55,418,000.00 55,418,000.00
Pyrethrum Processing
50,000,000.00
Company of Kenya 150,000,000.00 50,000,000.00 18,000,000.00 32,000,000.00 50,000,000.00
ICT Authority 1,434,763,280.60

2,354,000,000.00 1,034,437,611.40 400,325,669.20 686,297,257.60 686,297,257.60
State Department for Konza Technopolis Devel-
5,419,397,890.00
ICT and Innovation opment Authority 3,210,500,000.00 5,419,397,890.00 5,514,310.00 5,514,310.00
Kenya Advanced Institute
2,830,000,000.00
of Science and Technology 5,700,000,000.00 2,830,000,000.00 913,899,355.00 913,899,355.00
Kenya Institute for
Public Policy Research and -
68,000,000.00 -
Analysis
National Government
State Department for Constituency Development 19,404,582.00
53,531,500,000.00 17,000,000.00 2,404,582.00 22,316,000.00 - 22,316,000.00
Economic Planning Fund
National Council for Pop-
10,015,237,393.00
ulation and Development 46,000,000.00 10,000,000,000.00 15,237,393.00 377,225,447.00 9,503,361,999.00 9,880,587,446.00
Kenya National Bureau of
11,500,000.00
Statistics 1,516,820,000.00 11,500,000.00 8,566,000.00 1,200,000.00 9,766,000.00
Aquaculture Business De-
State Department for 537,393,777.00
velopment Programme 2,645,100,000.00 537,393,777.00 - 260,565,619.00 276,828,158.00 537,393,777.00
Blue Economy and
Kenya Marine & So-
125
Fisheries 1,464,347,950.00
cio-Economic 3,615,340,000.00 1,464,347,950.00 1,464,347,950.00 1,464,347,950.00
126

Assets
National Drought Man-
the Development of the 106,964,608.00
agement Authority 1,402,389,665.00 106,964,608.00 25,108,717.00 - 7,941,224.00 33,049,941.00
ASALs
Kerio Valley Development
395,772,500.00
Authority 1,783,090,000.00 395,772,500.00 39,883,000.00 - - 39,883,000.00
Others (National Slum
Upgrading Project, Civil
Servants Housing Scheme
Fund, Kenya Informal
Housing and Urban 36,085,500,000.00
Settlements Improvement 36,085,500,000.00 3,961,000,000.00 32,124,500,000.00 3,154,323,032.00 3,154,323,032.00
Development
Project, Rural Housing
Programme, Kenya Urban
Support Programme)
Kenya Academy of Sports 21,000,000.00

State Department for - 21,000,000.00 21,000,000.00 21,000,000.00
Sports Sports, Arts and Social
7,029,343,959.00
Development Fund - 7,029,343,959.00 5,267,554,329.00 5,267,554,329.00
National Youth Service 21,000,000.00

State Department for 42,000,000.00 21,000,000.00 21,000,000.00 21,000,000.00
Public Service Kenya School of Govern-
112,750,000.00
ment 225,500,000.00 112,750,000.00 112,750,000.00 112,750,000.00
Geothermal Development
3,577,538,244.75
Company 5,725,000,000.00 3,577,538,244.75 1,865,996,214.56 64,031,127.87 1,930,027,342.43
Rural Electrification
and Renewable Energy 3,065,541,768.83
State Department for 14,119,620,000.00 3,065,541,768.83 3,065,541,768.83 3,065,541,768.83
Corporation
Energy
Kenya Electricity Trans-
3,412,814,052.31
mission Company Limited 14,112,000,000.00 3,412,814,052.31 3,412,814,052.31 - 3,412,814,052.31
Kenya Electricity Generat-
700,183,651.40
ing Company 4,507,000,000.00 700,183,651.40 594,044,174.10 594,044,174.10
Kenya Forest Service 190,500,000.00
Forestry 215,500,000.00 190,500,000.00 154,400,000.00 36,100,000.00 190,500,000.00
Assets
Micro and Small Enter-
182,900,000.00
prises Authority 182,900,000.00 77,324,831.00 - - 77,324,831.00
Youth Enterprises Devel-
State for Department 708,582,980.00
opment Fund 708,582,980.00 132,280,500.00 132,280,500.00
Medium Enterprises UWEZO Fund 192,000,000.00
192,000,000.00 - -
Kenya Industrial Estates 530,483,135.00

1,013,265,000.00 49,230,000.00 11,102,558.00 37,159,249.00 957,951.00 49,219,758.00
Modernization of RIVA-
10,000,000.00
TEX Machinery 20,000,000.00 10,000,000.00 7,600,000.00 2,400,000.00 10,000,000.00
Kenya Accreditation
115,987,373.00
Services 79,009,000.00 54,472,873.00 61,514,500.00 15,164,087.00 125,464,196.00 2,612,117.00 143,240,400.00
State Department for Numerical Machine
55,966,092.00
Industry Complex 65,500,000.00 11,466,092.00 44,500,000.00 27,373,321.00 34,862,545.00 62,235,866.00
Rift Valley Textile 189,255,354.15

194,500,000.00 35,599,854.15 153,655,500.00 129,069,655.00 55,186,814.00 6,990,842.00 191,247,311.00
Kenya Industrial Research
1,460,100.00
and Development Institute 39,500,000.00 1,460,100.00 35,509,600.00 35,509,600.00
Moi Teaching and Referral
188,400,000.00
Hospital 461,000,000.00 188,400,000.00 119,117,012.00 47,367,479.00 - 166,484,491.00
State Department for Kenya Medical Research
810,162,537.73
Medical Services Institute 500,000,000.00 810,162,537.73 - - -
Kenya Biovax 451,141,313.50

500,000,000.00 451,141,313.50 - 250,000,000.00 250,000,000.00
Warehouse Receipt System
Trade and Enterprise 25,000,000.00
Council 3,415,000,000.00 25,000,000.00 - 21,739,197.00 - 21,739,197.00
Development
127
128

Assets
Water Sector Trust Fund 369,343,255.00

198,000,000.00 369,343,255.00 -
Water Resources Au-
208,885,831.00
thority 13,893,000,000.00 208,885,831.00 - - -
State Department for Athi Water Works Devel-
2,719,251,300.04
Water and Sanitation opment Agency 4,915,000,000.00 2,719,251,300.04 - 2,719,251,300.04 - 2,719,251,300.04
Tana Water Works Devel-
219,295,525.00
opment Agency 769,000,000.00 219,295,525.00 219,295,525.00 219,295,525.00
Coastal Water Works
493,512,400.00
Development Agency - - 493,512,400.00 - 568,484,980.00 568,484,980.00
Jomo Kenyatta Univer-
sity of Agriculture and
30,000,000.00 7,207,754.99 7,207,754.99 7,207,754.99
Technology
Maseno University 41,665,041.00

State Department for 2,608,000,000.00 41,665,041.00 41,665,041.00 41,665,041.00
Higher Education and Masinde Muliro University
139,760,877.53
Research of Science and Technology 339,062,000.00 - 139,760,877.53 139,760,877.53 139,760,877.53
Garissa University 180,304,361.00

554,975,693.00 180,304,361.00 81,377,520.00 81,377,520.00
Tharaka University College -

- -
National Irrigation Au-
2,174,000,000.00
State Department of thority 10,951,000,000.00 2,174,000,000.00 2,174,000,000.00 2,174,000,000.00
Irrigation National Water Harvesting
387,500,000.00
& Storage Authority 1,880,000,000.00 387,500,000.00 387,500,000.00 387,500,000.00
Kenya Medical Training
500,000,000.00
College 1,416,000,000.00 500,000,000.00 490,727,999.00 490,727,999.00
Statement Department
Kenya Institute of Primate
for Public Health and - - - - - -
Research 44,000,000.00 -
Professional Standard
Kenya Medical Practi-
- 250,000,000.00 - -
tioners and Dentist Council 250,000,000.00 250,000,000.00 -
State Department for National Council for Per-
- - - -- -
Social Protection sons with Disabilities 259,000,000.00 -
Assets
State Department
National Industrial Train-
for Labour And Skills - 15,000,000.00
ing Authority 15,000,000.00 15,000,000.00 24,922,216.97 - - 24,922,216.97
Development
Meru National Polytechnic -

79,289,313.50 - - 58,817,201.00 - - 58,817,201.00
Kisii National Polytechnic 322,105,809.00

21,593,492.00 53,207,000.00 268,898,809.00 - 37,109,378.00 - 37,109,378.00
Nyeri National Polytechnic 37,109,378.00

113,000,000.00 - 37,109,378.00 4,205,560.00 - - 4,205,560.00
Kisumu National Poly-
Technical Vocational 7,811,188.00
technic 99,995,378.00 - 7,811,188.00 - - 68,246,995.00 68,246,995.00
Education and Training
Kitale National Polytechnic 50,000,000.00
50,000,000.00 - 50,000,000.00 800,000.00 - 4,940,207.00 5,740,207.00
The Eldoret National
-
Polytechnic 111,500,000.00 - - 250,000.00 - - 250,000.00
Nyandarua National
10,000,000.00 - -
Polytechnic 140,000,000.00 10,000,000.00 - -
Kenya Tsetse and Try-
panosomiasis Eradication - 65,000,000.00 - - -
65,000,000.00 65,000,000.00 65,000,000.00
Council
State Department of
Kenya Animal Genetic
Livestock 67,500,000.00
Resources Centre 67,500,000.00 67,500,000.00 67,500,000.00
Kenya Leather Develop-
175,000,000.00
ment Council 175,000,000.00 175,000,000.00 175,000,000.00
Source: MDAs and SAGAs
129
ANNEX III: MDAs Recurrent Performance by Economic Classification
130
Use of Goods and Services (Expenses less Compensation to Em-

Compensation of Employees
ployees)
MINISTRY/ STATE DEPARTMENT / AGENCY % of Expenditure to

Revised Gross Esti- % of Expendi-
Expenditure Revised Estimates Expenditure Revised Gross Esti-
mates ture to Budget
mates
The Executive Office of the President 1,552,345,369 681,374,912 43.9 1,784,647,823 910,473,540 51.0
Office of the Deputy President 749,433,505 353,965,478 47.2 3,148,279,500 1,264,440,658 40.2
Office of the Prime Cabinet Secretary 388,180,000 174,357,187 44.9 1,195,570,001 196,268,468 16.4
State Department for Parliamentary Affairs 128,002,338 43,618,814 34.1 265,076,245 96,617,948 36.4
State Department for Performance and Delivery
172,227,662 56,116,063 32.6 182,938,875 128,140,035 70.0
Management
State Department for Cabinet Affairs 162,260,096 12,090,200 7.5 454,798,398 159,477,709 35.1
State House 2,444,226,685 552,724,547 22.6 6,084,631,832 4,093,042,990 67.3
State Department for Correctional Services 25,686,010,000 12,239,698,751 47.7 9,164,699,043 3,908,232,048 42.6
State Department for Immigration and Citizen
6,172,429,317 3,012,344,251 48.8 2,963,854,035 1,670,969,855 56.4
Services
National Police Service 84,976,108,775 40,900,265,687 48.1 21,348,103,328 14,992,878,909 70.2
State Department for Internal Security and National
15,665,335,757 7,830,682,742 50.0 13,858,805,808 8,032,741,190 58.0
Administration
State Department of Devolution 271,656,640 109,866,056 40.4 1,699,305,344 712,501,267 41.9
State Department for the ASALs and Regional Devel-
315,043,688 134,031,706 42.5 14,606,593,136 7,860,465,559 53.8
opment
Ministry of Defence 2,059,000,000 843,944,110 41.0 148,122,461,616 69,117,226,757 46.7
State Department for Foreign Affairs 10,346,645,161 5,042,921,299 48.7 9,034,166,012 4,664,248,849 51.6
State Department for Diaspora Affairs 300,000,000 19,486,964 6.5 1,015,710,293 325,309,029 32.0
State Department for Vocational and Technical
8,289,017,369 3,869,475,964 46.7 17,554,385,718 4,583,733,347 26.1
Training
State Department for Higher Education and Research 253,000,000 124,044,835 49.0 150,720,718,803 42,562,112,399 28.2
State Department for Basic Education 4,595,069,000 2,096,351,422 45.6 131,844,941,948 82,465,280,190 62.5
The National Treasury 3,979,040,285 1,654,417,516 41.6 57,270,935,900 33,500,915,840 58.5
State Department of Economic Planning 532,940,000 205,479,595 38.6 3,474,920,325 1,564,073,658 45.0
State Department for Medical Services 9,415,800,000 4,530,424,098 48.1 56,978,480,480 19,397,870,944 34.0
ployees)

mates
State Department for Public Health and Professional
6,869,000,000 3,456,475,130 50.3 14,927,956,904 5,037,849,495 33.7
Standards
State Department for Roads 1,312,500,000 579,457,594 44.1 81,532,630,161 29,278,895,802 35.9
State Department of Transport 206,000,000 92,528,950 44.9 14,149,815,540 1,393,988,947 9.9
State Department for Shipping and Maritime Affairs 155,700,000 56,293,566 36.2 2,358,212,776 724,072,467 30.7
State Department for Housing and Urban Develop-

919,055,708 447,673,912 48.7 448,644,292 186,618,970 41.6
ment
State Department for Public Works 902,000,000 367,966,795 40.8 2,580,091,954 791,339,978 30.7
State Department for Irrigation 198,460,624 97,707,683 49.2 1,343,294,506 415,157,525 30.9
State Department of Water and Sanitation 533,000,000 247,641,159 46.5 6,061,400,386 1,286,039,865 21.2
State Department for Lands and Physical Planning 2,771,000,000 1,350,486,781 48.7 1,118,982,863 516,703,920 46.2
State Department for Information Communications
273,000,000.00 124,473,451 45.6 3,630,300,000 1,556,430,297 42.9
Technology & Digital Economy
State Department for Broadcasting & Telecommuni-
451,093,980 207,506,242 46.0 6,177,734,289 1,945,740,101 31.5
cations
State Department for Sports 205,014,970 92,442,707 45.1 1,328,343,284 541,500,814 40.8
State Department for Culture and Heritage 198,365,872 93,109,333 46.9 2,465,696,326 994,721,021 40.3
State Department for Youth Affairs and the Arts 735,825,879 359,352,470 48.8 2,227,084,104 961,202,007 43.2
State Department for Energy 331,000,000 160,424,775 48.5 8,812,141,304 3,613,812,154 41.0
State Department for Livestock Development 1,569,000,000 646,783,241 41.2 4,109,182,065 727,299,032 17.7
State Department for the Blue Economy and Fisheries 254,000,000 111,541,704 43.9 2,567,147,510 1,199,592,385 46.7
State Department for Crop Development 847,000,000 349,334,008 41.2 17,780,500,431 5,737,165,437 32.3
State Department for Cooperatives 272,250,000 125,905,838 46.2 1,516,602,470 648,178,570 42.7
State Department for Trade 636,001,252 291,127,286 45.8 2,624,789,783 920,727,703 35.1
State Department for Industry 475,710,000 174,616,343 36.7 2,511,916,198 960,598,931 38.2
State Department for Micro- Small and Medium
154,700,000 22,524,188 14.6 1,716,863,354 626,081,255 36.5
131
State Department for Investment Promotion 119,189,340 26,029,973 21.8 1,443,019,466 637,884,357 44.2
132
ployees)

mates
State Department for Labour and Skills Development 928,438,491 442,241,432 47.6 3,239,819,505 1,730,882,584 53.4
State Department for Social Protection and Senior

1,852,560,000 831,217,936 44.9 32,515,043,256 13,816,263,693 42.5
Citizen Affairs
State Department for Mining 473,750,000 188,816,955 39.9 1,620,301,872 451,763,136 27.9
State Department for Petroleum 206,000,000 102,987,613 50.0 54,291,003,462 27,886,665,727 51.4
State Department for Tourism 225,080,000 95,147,926 42.3 12,029,997,351 343,988,261 2.9
State Department for Wildlife 164,300,000 64,841,849 39.5 10,057,310,720 4,036,071,581 40.1
State Department for Gender and Affirmative Action 296,260,000 138,879,063 46.9 1,829,737,741 325,229,018 17.8
State Department for Public Service 6,221,354,000 5,807,472,250 93.3 17,156,909,845 7,316,814,091 42.6
State Department for East African Community 342,431,645 148,121,621 43.3 585,275,637 216,977,038 37.1
The State Law Office 1,939,880,000 891,477,471 46.0 4,454,454,436 1,505,448,835 33.8
The Judiciary Fund 13,494,546,584 6,685,442,499 49.5 20,437,400,000 2,351,461,911 11.5
Ethics and Anti-Corruption Commission 2,453,233,133 1,240,778,593 50.6 3,693,620,000 487,702,977 13.2
National Intelligence Service - - - 45,851,000,000 19,075,274,975 41.6
Office of the Director of Public Prosecutions 2,580,085,902 1,227,389,145 47.6 4,007,040,000 633,185,144 15.8
Office of the Registrar of Political Parties 232,020,000 101,274,980 43.6 1,028,239,375 475,690,020 46.3
Witness Protection Agency 418,350,000 177,604,384 42.5 395,094,990 195,099,004 49.4
State Department for Environment & Climate Change 1,155,000,000 586,953,551 50.8 2,994,751,579 1,164,676,640 38.9
State Department for Forestry 158,000,000 51,375,911 32.5 9,965,368,056 2,798,472,547 28.1
Kenya National Commission on Human Rights 338,269,289 165,940,455 49.1 201,527,147 87,536,421 43.4
National Land Commission 1,085,000,000 507,373,586 46.8 404,920,234 123,420,358 30.5
Independent Electoral and Boundaries Commission 2,581,893,921 1,198,809,634 46.4 2,092,116,993 1,379,206,303 65.9
Parliamentary Service Commission 629,653,100 255,757,676 40.6 287,346,900 178,461,913 62.1
National Assembly 13,777,100,590 5,906,063,469 42.9 10,934,899,410 4,701,985,148 43.0
Parliamentary Joint Services 2,563,042,601 1,188,099,736 46.4 3,781,957,399 1,908,152,044 50.5
Senate 3,983,184,067 1,780,226,144 44.7 3,219,815,933 1,605,336,986 49.9
Judicial Service Commission 219,038,509 109,459,301 50.0 677,561,491 224,070,300 33.1
ployees)

mates
Commission on Revenue Allocation 243,840,954 92,721,156 38.0 272,974,123 84,762,920 31.1
Public Service Commission 2,872,260,504 1,016,186,350 35.4 647,979,658 327,537,685 50.5
Salaries and Remuneration Commission 304,400,000 140,478,310 46.1 245,922,775 72,935,186 29.7
Teachers Service Commission 340,202,000,000 162,674,291,839 47.8 2,198,363,529 1,061,036,156 48.3
National Police Service Commission 593,920,000 289,038,086 48.7 558,038,088 255,906,544 45.9
Auditor General 4,905,980,000 2,402,390,915 49.0 3,072,900,000 1,089,372,494 35.5
Controller of Budget 410,370,000 181,720,834 44.3 296,999,689 41,346,727 13.9
The Commission on Administrative Justice 434,140,000 201,614,802 46.4 311,054,424 74,181,405 23.8
National Gender and Equality Commission 274,970,000 134,163,241 48.8 165,319,511 86,558,388 52.4
Independent Policing Oversight Authority 639,000,000 286,008,147 44.8 380,274,178 210,363,087 55.3
TOTAL 608,041,992,562 291,281,452,189 47.9 1,092,108,713,736 461,232,459,467 42.2
Source: The National Treasury and MDAs
*Compensation to Employees does not include NIS and KDF under the National Security Sector Figures.
133
ANNEX IV: Current Transfer to SAGAs
134

Revised Budget
Parent Ministry Name of the SAGA Total Expenditure
Estimates (Kshs.) Non-exchange Exchange trans- Compensation to Use of goods and
Total Other Expenses
transactions actions Employee services
Kenya Wildlife Service 455,000,000.00 2,476,711,750.00 2,931,711,750.00 1,351,217,166.00 254,656,516.00 1,605,873,682.00

2,117,038,777.00
State Department for Wildlife Research and Train-
150,747,408.00 420,835.00 151,168,243.00 90,109,129.00 32,126,094.00 10,881,481.00 133,116,704.00
Wildlife ing Institute 173,750,000.00
Wildlife Clubs of Kenya 6,700,000.00 7,250,000.00 13,950,000.00 7,250,000.00 3,700,000.00 3,000,000.00 13,950,000.00
74,966,223.00
Tourism Regulatory Au-
- -
thority -
Kenya Tourism Board 138,325,000.00 138,325,000.00 108,071,346.00 23,328,654.00 6,925,000.00 138,325,000.00

429,650,000.00
Kenya Utalii College 183,756,666.00 50,634,999.00 234,391,665.00 231,763,178.18 86,096,286.06 148,198,626.37 466,058,090.61
Tourism
Tourism Fund 2,390,538,465.34 2,390,538,465.34 353,354,262.97 1,824,721,182.60 308,179,609.59 2,486,255,055.16
4,750,000,000.00
Tourism Promotion Fund 2,770,935,830.00 2,770,935,830.00 2,699,000.00 71,543,000.00 1,049,257,000.00 1,123,499,000.00

4,533,850,000.00
Kenyatta International
1,071,503,701.64 1,071,503,701.64 127,038,617.00 927,182,124.00 17,282,960.44 1,071,503,701.44
Convention Centre 1,121,990,000.00
Kenya Maritime Authority 1,142,186,507.00 1,142,186,507.00 193,474,306.00 12,995,042.00 254,833,756.00 461,303,104.00

1,515,000,000.00
Bandari Maritime Academy 15,666,667.00 81,291,169.00 96,957,836.00 27,489,110.00 32,162,183.00 10,177,274.00 69,828,567.00
Shipping and Maritime 488,000,000.00
Kenya National Shipping
8,920,684.00 367,973.00 9,288,657.00 7,493,940.00 1,794,717.00 9,288,657.00
Line 133,000,000.00
Moi Teaching and Referral
4,494,500,000.00 2,221,215,230.00 6,715,715,230.00 -
Hospital 12,774,000,000.00
Kenyatta National Hospital 6,484,500,000.00 4,216,500,000.00 4,295,585,616.00 1,919,093,910.00 - 6,214,679,526.00

21,559,900,000.00 10,701,000,000.00
Kenyatta University Teach-
ing, Referral & Research 1,492,999,998.00 1,986,108,337.00 3,479,108,335.00 7,259,654,124.00 2,842,603,145.00 - 10,102,257,269.00
Medical Services 5,886,000,000.00
Hospital
Kenya Medical Supplies
210,000,000.00 1,003,937,729.00 1,213,937,729.00 2,132,519,235.00 1,240,613,201.00 105,975,899.00 3,479,108,335.00
Authority 4,452,184,650.00
Kenya Medical Research
1,543,500,000.00 110,000,000.00 1,653,500,000.00 504,553,955.00 1,714,642,536.00 2,219,196,491.00
Institute 3,307,000,000.00
Revised Budget
National Hospital Insurance
- 33,197,609,882.00 1,387,589,304.00 245,673,426.00 20,237,270.00 1,653,500,000.00
Fund 94,914,128,815.00 33,197,609,882.00
National Syndemic Diseases
402,916,665.00 402,916,665.00 2,621,767,368.00 33,197,609,882.00 3,484,741,930.00 39,304,119,180.00
Control Council 967,000,000.00
National Cancer Institute 50,000,001.00 - 50,000,001.00 210,121,441.15 64,524,986.28 50,401,829.12 325,048,256.55

200,500,000.00
Kenya Biovax Institute 25,000,000.00 2,784,446.00 27,784,446.00 594,000.00 36,926,807.00 - 37,520,807.00

150,000,000.00
Commodities Fund 65,687,347.13 82,706,943.50 148,394,290.63 10,369,266.00 11,811,926.00 2,231,654.00 24,412,846.00

277,256,768.00
Tea Board of Kenya 125,416,665.00 40,271,037.92 165,687,702.92 63,424,618.00 59,632,595.00 70,680,273.30 193,737,486.30
376,000,000.00
Kenya Agricultural and Live-
1,881,250,000.00 316,120,754.96 2,197,370,754.96 2,114,984,787.78 82,385,967.18 2,197,370,754.96
stock Research Organization 5,204,000,000.00
Kenya Plant Health Inspec-
722,067,859.65 59,165,000.00 781,232,859.65 336,412,834.08 492,168,522.77 39,660,000.00 868,241,356.85
torate Service 3,430,000,000.00
Agriculture and food
Crop Development and 361,807,000.00 1,325,651,000.00 1,687,458,000.00 480,371,610.00 184,301,000.00 656,286,564.71 1,320,959,174.71
Authority 1,427,168,000.00
Pyrethrum Processing Com-
44,000,000.00 55,000,000.00 99,000,000.00 62,000,000.00 32,000,000.00 - 94,000,000.00
pany of Kenya LTD. (PPCK) 134,000,000.00
Biosafety Appeals Board - 16,000,000.00 16,000,000.00 11,173,616.00 1,152,000.00 12,325,616.00

32,003,000.00
Pest Control Produce Board
40,500,000.00 108,142,193.80 148,642,193.80 64,053,619.00 38,398,710.00 8,441,302.00 110,893,631.00
(PCPB) 259,000,000.00
National Biosafety Authority 96,378,570.00 7,836,250.00 104,214,820.00 48,759,721.00 45,134,223.00 10,320,876.00 104,214,820.00
206,900,000.00
Kenya Investment Authority 145,454,990.00 145,454,990.00 96,755,000.00 36,220,158.00 12,479,832.00 145,454,990.00

265,910,000.00
State Department for Special Economic Zones
30,123,332.00 23,295,438.00 53,418,770.00 9,057,000.00 25,945,148.00 14,875,736.00 49,877,884.00
Investment Promotion Authority 120,370,000.00
Export Processing Zones
65,199,998.00 217,479,018.00 282,679,016.00 174,727,324.00 41,930,516.00 65,018,758.00 281,676,598.00
Authority 539,640,000.00
Numerical Machine
146,000,000.00 188,030,000.00 334,030,000.00 186,306,420.00 3,750,000.00 183,455,829.00 373,512,249.00
State Department for Complex 334,030,000.00
Industry
135
Kenya Industrial Research

608,515,392.00 8,904,608.00 617,420,000.00 253,291,161.00 109,765,000.00 363,056,161.00
and Development Institute 643,200,000.00
136
Revised Budget
Scrap Metal Council 5,750,000.00 38,350,035.00 44,100,035.00 44,351,056.00 240,000.00 44,591,056.00

71,250,000.00
Kenya Accreditation Service 94,250,000.00 108,888,527.00 203,138,527.00 87,547,332.00 62,105,555.00 39,322,627.00 188,975,514.00
446,200,000.00
Anti-Counterfeit Authority 145,841,667.00 115,885,817.00 261,727,484.00 124,582,719.00 59,681,615.00 40,397,268.00 224,661,602.00

350,000,000.00
Rivatex Textile Development 23,500,000.00 23,500,000.00 23,500,000.00 23,500,000.00

47,000,000.00
Intergovernmental Relations
171,765,000.00 171,765,000.00 89,216,652.07 59,307,842.56 23,240,205.37 171,764,700.00
Technical Committee 343,530,000.00
Council of Governors 105,320,000.00 105,320,000.00 74,706,065.00 21,002,526.00 9,611,409.00 105,320,000.00
Devolution 210,640,000.00
152,900,584.00 18,410,000.00 140,747,203.00

Nairobi Rivers Commission 500,000,000.00 152,900,584.00 106,338,675.00 15,998,528.00
National Museums of Kenya 664,054,998.00 203,117,466.00 867,172,464.00 453,152,984.00 192,576,066.00 645,729,050.00

1,782,010,000.00
National Heroes Council 77,680,000.00 77,680,000.00 23,769,438.80 46,753,021.30 2,791,041.71 73,313,501.81
Culture and Heritage 77,680,091.00
Bomas of Kenya 184,770,000.00 142,454,036.08 327,224,036.08 121,427,559.00 37,983,218.00 182,705,044.51 342,115,821.51

352,440,000.00
Kenya Space Agency 175,000,000.00 175,000,000.00 9,707,419.00 38,189,523.00 125,162,117.00 173,059,059.00

250,000,000.00
Ministry of Defence Kenya Shipyards Ltd 125,000,000.00 125,000,000.00 -

1,250,000,000.00
National Defence University
153,000,000.00 25,400,000.00 178,400,000.00 44,663,384.00 21,307,751.00 65,599,235.00 131,570,370.00
- Kenya 331,400,000.00
Kenya Law Reform Com-
153,375,000.00 153,375,000.00 79,904,688.00 68,668,911.92 148,573,599.92
mission 153,425,000.00
Kenya School of Law 75,655,000.00 171,990,675.00 247,645,675.00 121,869,000.00 53,238,000.00 107,512,000.00 282,619,000.00
264,395,000.00
Council for Legal Education 100,125,000.00 98,926,147.16 199,051,147.16 67,947,493.10 35,811,664.33 51,183,234.00 154,942,391.43
State Law Office and 185,175,000.00
Department of Justice Nairobi Center for Interna-
101,000,000.00 7,096,854.00 108,096,854.00 35,968,531.00 50,769,934.00 14,031,119.00 100,769,584.00
tional Arbitration 104,500,000.00
Assets Recovery Agency 116,390,000.00 116,390,000.00 - 81,937,350.50 5,646,846.00 87,584,196.50

116,390,000.00
Business Registration
235,175,000.00 235,175,000.00 148,086,462.00 55,975,053.00 31,113,485.00 235,175,000.00
Services 235,175,000.00
Revised Budget
Auctioneer’s Licensing
13,495,000.00 13,495,000.00 13,495,000.00 13,495,000.00
Board 13,495,000.00
National Council for Law
237,550,000.00 5,462,760.00 243,012,760.00 75,528,626.00 95,356,370.00 3,779,347.00 174,664,343.00
Reporting 242,550,000.00
Kenya Institute of Mass
108,999,000.00 15,100,000.00 124,099,000.00 72,380,000.00 35,300,000.00 16,227,000.00 123,907,000.00
Communication 248,000,000.00
Kenya Year Book Board 57,000,000.00 34,576,766.00 91,576,766.00 27,948,899.00 63,627,867.00 - 91,576,766.00
176,000,000.00
State Department Media Council of Kenya 2,765,200.00 345,250,000.00 348,015,200.00 76,136,281.00 255,327,171.00 331,463,452.00
349,000,000.00
of Broadcasting and
Telecommunication Kenya Broadcasting Corpo-
264,366,586.39 - 264,366,586.39 789,345,498.00 599,736,330.00 - 1,389,081,828.00
ration 1,739,411,268.00
Media Complaints Com-
- - - 4,999,999.00 - - 4,999,999.00
mission 5,000,000.00
National Communications
40,625,000.00 - 40,625,000.00 28,803,935.00 9,821,065.00 - 38,625,000.00
Secretariat 81,250,000.00
ICT Authority 339,000,000.00 358,393,238.40 697,393,238.40 260,596,881.40 315,564,798.90 55,646,399.00 631,808,079.30

1,868,000,000.00
Office of the Data Protection
331,250,000.00 182,900,000.00 77,324,831.00 - - 77,324,831.00
State Department for Commissioner 514,048,280.00
ICT & Digital Economy Konza Technopolis Develop-
224,583,333.30 100,587,966.50 708,582,980.00 132,280,500.00 132,280,500.00
ment Authority 1,076,982,980.00
Kenya Advanced Institute of
40,000,000.00 192,000,000.00 - -
Science and Technology 202,000,000.00
National Youth Council 49,230,000.00 530,483,135.00 11,102,558.00 37,159,249.00 957,951.00 49,219,758.00

1,013,265,000.00
The President’s Award-Ken-
10,000,000.00 10,000,000.00 7,600,000.00 2,400,000.00 10,000,000.00
ya 20,000,000.00
Kenya National Innovation
State Department for 54,472,873.00 61,514,500.00 115,987,373.00 15,164,087.00 125,464,196.00 2,612,117.00 143,240,400.00
Agency 79,009,000.00
Youth Affairs and The
Arts Kenya Cultural Centre 11,466,092.00 44,500,000.00 55,966,092.00 27,373,321.00 34,862,545.00 62,235,866.00
65,500,000.00
Kenya National Library
35,599,854.15 153,655,500.00 189,255,354.15 129,069,655.00 55,186,814.00 6,990,842.00 191,247,311.00
Service 194,500,000.00
137
Kenya Film School 1,460,100.00 1,460,100.00 35,509,600.00 35,509,600.00

39,500,000.00
138
Revised Budget
Kenya Film Classification
23,000,000.00 188,400,000.00 211,400,000.00 119,117,012.00 102,634,225.00 50,507,960.00 272,259,197.00
Board 211,400,000.00
Kenya Film Commission 168,019,800.00 168,019,800.00 55,093,764.36 10,370,336.00 139,187,542.00 204,651,642.36

672,029,800.00
Kenya Copyright Board 1,837,320.00 63,000,000.00 64,837,320.00 46,718,871.00 18,044,952.00 1,403,632.00 66,167,455.00
85,178,000.00
Anti-Female Genital Mutila-
- -
tion Board 248,900,000.00
Women Enterprise Fund 148,600,000.00 33,407,923.00 182,007,923.00 165,528,452.00 16,479,471.00 182,007,923.00
Gender 297,200,000.00
National Government
18,000,000.00 18,000,000.00 18,000,000.00 18,000,000.00
Action Fund 36,000,000.00
Kenya Institute for Public
279,890,000.00 56,869,000.00 336,759,000.00 214,207,000.00 164,684,000.00 20,527,000.00 399,418,000.00
Policy Research and Analysis 525,780,000.00
National Council for Popu-
217,900,000.00 217,900,000.00 114,454,906.00 88,103,790.00 9,079,820.00 211,638,516.00
lation and Development 522,960,000.00
State Department for Kenya National Bureau of
506,508,332.00 53,745,437.00 560,253,769.00 441,736,292.00 118,517,477.00 - 560,253,769.00
Economic Planning Statistics 1,286,620,000.00
Kenya Vision 2030 36,535,000.00 - 24,457,231.00 20,771,599.00 9,573,670.00

219,210,000.00
New Partnership for Africa’s
360,130,000.00 - 360,130,000.00 73,500,215.00 105,326,907.00 1,237,876.00 180,064,998.00
Development 360,130,000.00
National Council for Chil-
47,921,777.00 47,921,777.00 1,459,227.00 38,277,332.00 39,736,559.00
dren Services 113,500,000.00
Social Protection, Child Welfare Society of
450,000,000.00 450,000,000.00 192,739,700.00 220,317,090.00 28,112,383.00 441,169,173.00
Senior Citizens and Kenya 900,000,000.00
Special Programmes
National Council for Per-
700,896,021.00 1,599,479.00 702,495,500.00 114,354,064.00 33,861,901.00 509,151,100.00 657,367,065.00
sons with Disabilities 1,943,644,047.00
Technical University of
753,401,742.00 587,204,077.00 1,340,605,819.00 1,625,647,428.00 144,980,927.00 42,650,198.00 1,813,278,553.00
Kenya 3,477,175,955.00
Technical University of
State Department for 378,353,801.00 568,456,212.00 946,810,013.00 758,538,212.00 106,798,795.00 217,326,823.00 1,082,663,830.00
Mombasa 864,503,800.00
Higher Education and
Research University of Nairobi 1,986,036,648.00 5,538,302,673.00 7,524,339,321.00 4,306,959,251.00 1,430,503,247.00 2,051,961,555.00 7,789,424,053.00
13,488,333,297.00
Koitalel Samoei University
67,615,920.00 136,663,140.00 204,279,060.00 82,513,003.00 28,406,450.00 8,939,775.00 119,859,228.00
College 183,454,439.59
Revised Budget
University of Embu 223,476,524.00 632,041,366.00 855,517,890.00 401,800,067.00 178,897,072.00 5,685,518.00 586,382,657.00

912,243,657.00
Kenyatta University 1,834,650,950.00 2,992,500,002.00 4,827,150,952.00 3,981,353,980.00 886,415,759.00 325,442,147.00 5,193,211,886.00

5,042,950,954.00
Machakos University 320,717,094.00 495,546,103.00 816,263,197.00 524,825,905.00 126,536,879.00 32,487,612.00 683,850,396.00

1,667,914,830.00
Egerton University 1,297,513,195.00 908,675,495.00 2,206,188,690.00 1,387,058,075.00 79,631,012.00 691,651,014.15 2,158,340,101.15

3,429,706,252.00
Jomo Kenyatta University 2,376,144,682.00 1,110,631,667.00 3,486,776,349.00 2,539,633,100.00 749,492,566.00 167,437,548.00 3,456,563,214.00
7,617,716,120.00
Kirinyaga University 194,514,438.00 547,925,757.00 742,440,195.00 318,979,752.00 79,657,410.00 53,448,267.00 452,085,429.00

910,000,000.00
Murang’a University 230,721,378.00 480,079,582.00 710,800,960.00 329,511,460.00 199,946,964.00 529,458,424.00

1,064,946,523.00
Taita Taveta University 217,543,284.00 132,629,291.00 350,172,575.00 229,973,868.00 63,445,436.00 32,888,621.00 326,307,925.00
580,600,079.00
Co-operative University of
590,042,695.00 590,042,695.00 310,812,314.00 194,377,205.00 509,206,800.00 1,014,396,319.00
Kenya 1,120,082,123.00
Maseno University 651,933,620.00 1,359,983,384.00 2,011,917,004.00 1,269,648,840.00 329,801,851.00 84,918,860.00 1,684,369,551.00

3,287,625,378.00
Tom Mboya University
143,545,339.00 295,173,880.00 438,719,219.00 118,739,523.00 96,784,406.00 23,863,879.00 239,387,808.00
College 475,758,812.00
Moi University 1,217,404,478.00 1,046,393,884.00 2,263,798,362.00 2,199,812,063.00 526,589,380.00 2,726,401,443.00

2,457,604,478.00
Gatundu University College 71,356,390.00 45,252,023.00 116,608,413.00 77,499,424.00 25,154,727.00 9,487,589.00 112,141,740.00
251,135,340.00
Bomet University College 143,490,360.00 162,798,711.00 306,289,071.00 154,393,603.00 14,540,337.00 20,388,400.00 189,322,340.00
434,894,339.00
Garissa University 162,513,602.00 152,124,157.00 314,637,759.00 191,824,471.00 99,946,471.73 15,595,363.50 307,366,306.23

719,090,257.00
Rongo University 257,606,962.00 219,526,486.00 477,133,448.00 356,185,780.00 95,682,839.00 26,737,297.00 478,605,916.00

504,171,622.00
Alupe University College 193,854,767.00 171,145,233.00 365,000,000.00 122,183,260.00 51,313,225.00 7,279,598.00 180,776,083.00
356,000,000.00
139
Masinde Muliro University

578,091,969.67 1,126,657,627.00 1,704,749,596.67 1,160,674,553.00 340,754,678.00 85,665,999.00 1,587,095,230.00
of Science and Technology 3,301,000,000.00
140
Revised Budget
Kibabii University 278,647,518.00 427,795,154.00 706,442,672.00 440,587,057.00 137,592,258.00 578,179,315.00

592,015,881.00
Kaimosi University College 195,330,123.00 240,949,362.00 436,279,485.00 201,114,999.00 60,389,222.00 5,649,683.00 267,153,904.00
609,825,946.00
Turkana University College 101,081,674.00 94,149,738.00 195,231,412.00 101,420,295.00 21,083,920.00 16,644,055.00 139,148,270.00
455,420,000.00
South Eastern Kenya
375,155,826.00 317,365,055.00 692,520,881.00 487,683,696.00 147,060,300.00 40,652,173.00 675,396,169.00
University 1,375,255,844.00
Pwani University 303,972,000.00 396,976,000.00 700,948,000.00 546,615,000.00 96,006,000.00 26,806,000.00 669,427,000.00

3,081,218,000.00
Chuka University 506,402.67 533,563,989.00 534,070,391.67 692,963,712.00 127,364,287.00 820,327,999.00

2,191,278,817.00
Kisii University 457,474,290.00 729,249,854.00 1,186,724,144.00 690,004,000.00 368,137,000.00 38,577,000.00 1,096,718,000.00

1,664,948,581.00
Laikipia University of
282,441,813.00 441,568,040.00 724,009,853.00 499,989,795.00 95,845,864.00 595,835,659.00
Technology 1,321,588,334.00
Dedan Kimathi University 353,849,436.00 566,961,288.83 920,810,724.83 599,737,929.24 58,032,785.83 198,858,767.47 856,629,482.54
1,696,545,779.73
Meru University of Science
316,084,962.00 487,865,304.00 803,950,266.00 527,343,818.00 170,289,240.13 52,872,058.00 750,505,116.13
& Technology 1,404,370,000.00
Multimedia University 261,772,646.00 419,940,092.00 681,712,738.00 21,513,930.00 21,513,930.00 140,888,989.00 183,916,849.00

693,403,685.19
Maasai Mara University 480,168,201.79 880,359,063.79 1,360,527,265.58 588,181,888.58 189,053,335.30 46,226,899.65 823,462,123.53
1,924,383,645.00
University of Kabianga 324,454,542.00 495,279,941.00 819,734,483.00 559,218,181.00 102,051,999.00 36,514,852.00 697,785,032.00

755,116,933.00
University of Eldoret 357,863,799.00 326,058,528.00 683,922,327.00 520,778,956.00 92,990,352.00 20,675,607.00 634,444,915.00

2,567,571,779.00
Karatina University 297,124,586.00 595,042,548.00 892,167,134.00 391,588,788.00 178,206,238.00 569,795,026.00

630,177,297.69
Jaramogi Oginga Odinga
University of Science and 766,709,545.00 400,080,901.00 1,166,790,446.00 612,234,151.00 110,131,897.00 411,312,735.00 1,133,678,783.00
2,373,577,160.00
Technology
Tharaka University College 134,029,050.00 159,933,692.00 293,962,742.00 159,689,024.00 50,795,383.00 78,852,273.00 289,336,680.00
268,058,105.00
Revised Budget
Kenya Universities and
Colleges Central Placement 8,732,545.00 179,271,258.00 188,003,803.00 121,618,114.00 54,649,001.00 68,440,639.00 244,707,754.00
1,005,461,913.00
Services
National Commission for
Science Technology and 148,417,190.00 2,835,158.70 151,252,348.70 66,264,234.00 103,612,445.00 169,876,679.00
150,153,341.80
Innovation
Commission for Universities
96,937,702.00 118,996,508.00 215,934,210.00 110,019,543.00 1,940,230.00 65,080,511.00 177,040,284.00
Education 464,050,487.00
Higher Education Loans
15,104,897,269.00 2,455,309,960.00 339,986,578.00 359,014,378.00 29,136,301,157.00 29,835,302,113.00
Board 37,000,881,758.00 17,560,207,229.00
National Research Fund 121,164,537.00 28,418,403.00 149,582,940.00 11,515,047.00 132,751,298.00 7,872,647.00 152,138,992.00
323,037,923.00
University Funding Board 4,090,365,404.00 5,253,808.00 4,095,619,212.00 24,824,017.00 76,006,470.00 3,980,499,843.00 4,081,330,330.00
274,060,185.26
Registration of Certified
21,900,000.00 - 21,900,000.00 3,169,777.00 5,753,854.00 8,923,631.00
Public Secretaries 43,800,000.00
Kenya Trade Network 182,200,000.00 - 182,200,000.00 84,045,964.00 69,276,209.00 153,322,173.00

364,400,000.00
Kenya Institute of Supplies
24,062,500.00 - 24,062,500.00 10,902,997.00 20,182,169.00 31,085,166.00
Examination Board 48,125,000.00
Kenya National Entrepre-
31,175,445.00 - 31,175,445.00 11,696,773.00 16,512,172.00 28,208,945.00
neurs Savings Trust 200,000,000.00
Public Sector Accounting
325,450,000.00 - 325,450,000.00 24,488,074.00 34,648,956.00 59,137,030.00
Standard Board 650,900,000.00
The National Treasury Kenya Revenue Authority 14,473,413,214.00 760,510,420.00 11,292,881,523.00 3,800,285,645.00 2,222,237,045.00 17,315,404,213.00
38,722,865,509.00 15,233,923,634.00
Competition Authority of
188,550,000.00 - 188,550,000.00 148,817,120.00 124,054,518.00 272,871,638.00
Kenya 377,100,000.00
Public Procurement Regula-
186,335,500.00 - 186,335,500.00 128,128,585.00 72,023,608.00 200,152,193.00
tory Authority 372,800,000.00
Institute of Certified Invest-
15,000,000.00 - 15,000,000.00 3,616,783.00 7,042,666.00 10,659,449.00
ment Financial Analyst 30,000,000.00
Privatization Commission 73,500,000.00 - 73,500,000.00 78,533,355.00 27,268,198.00 49,601,898.00 155,403,451.00

847,000,000.00
141
Financial Reporting Centre 409,983,118.00 - 409,983,118.00 238,350,000.00 120,633,118.00 358,983,118.00

719,966,236.00
142
Revised Budget
Kenya Institute Of supplies
25,500,000.00 - 25,500,000.00 10,050,000.00 15,450,000.00 25,500,000.00
Management 51,200,000.00
State Corporation Appeal
13,732,418.00 50,000,000.00 63,732,418.00 2,376,704.00 16,226,491.00 18,603,195.00
Tribunal 77,100,000.00
Competition Tribunal 13,000,000.00 - 13,000,000.00 - 15,951,529.00 15,951,529.00

26,000,000.00
Public Service Superannua-
- - - - - -
tion Scheme 50,000,000.00
Public Procurement Review
12,500,000.00 12,500,000.00 25,000,000.00 - 18,706,262.00 18,706,262.00
Administrative Board 40,000,000.00
Nairobi Financial Centre 22,589,999.00 - 22,589,999.00 - 22,589,999.00 22,589,999.00

90,360,000.00
Institute of Certified Public
10,000,000.00 - 10,000,000.00 - 10,000,000.00 10,000,000.00
Secretaries 20,000,000.00
Kenya Accountants and Sec-
retaries National Examina- 50,000,000.00 - 50,000,000.00 1,596,000.00 4,655,626.00 1,200,000.00 7,451,626.00
100,000,000.00
tions Board Foundation
African Institute of Remit-
- -
tances -
Micro and Small Enterprises
240,450,000.00 2,061,741.00 242,511,741.00 153,808,667.22 101,086,628.54 - 254,895,295.76
Authority 445,400,000.00
Youth Enterprises Develop-
State Department 162,540,000.00 29,795,021.78 192,335,021.78 96,498,477.90 77,083,057.70 40,942,622.93 214,524,158.53
ment Fund 416,093,278.36
Medium Enterprises UWEZO Fund - - - 3,215,842.00 17,400,279.00 20,616,121.00
153,700,000.00
Kenya Industrial Estates 195,100,000.00 - 195,100,000.00 152,839,000.00 54,995,000.00 27,167,000.00 235,001,000.00

481,090,000.00
Kenya National Trading
(27,060,426.00) 88,934,008.00 234,100,990.00 38,962,636.00 361,997,634.00
Corporation - (27,060,426.00)
Kenya Export Promotion and
285,800,000.00 5,322,284.00 291,122,284.00 118,578,072.00 91,185,917.00 54,438,021.00 264,202,010.00
Branding Agency -
State Department for Warehouse Receipt System
42,250,000.00 11,000.00 42,261,000.00 8,631,285.00 402,596.00 1,633,276.00 10,667,157.00
Trade Council -
Kenya Trade Remedies
2,050,000.00 - 2,050,000.00 - 1,955,142.00 1,955,142.00
Agency -
Kenya Consumer Protection
869,712.00 - 869,712.00 - 869,712.00 - 869,712.00
Advisory Committee 2,200,000
Revised Budget
Kenya National Qualification
150,000,000.00 20,486,122.00 170,486,122.00 32,009,743.00 107,365,862.00 38,841,708.00 178,217,313.00
Authority 335,000,000.00
Technical and Vocational
Education and Training 165,000,000.00 33,019,386.00 198,019,386.00 83,508,712.66 114,221,260.61 5,045,990.77 202,775,964.04
182,500,000.00
Authority
TVET Curriculum Devel-
opment Assessment and 140,750,000.00 82,803,214.00 223,553,214.00 37,071,191.00 153,083,202.00 48,423,911.00 238,578,304.00
311,500,000.00
Certification Council
Kenya School of TVET 28,750,000.00 226,376,671.00 255,126,671.00 46,202,685.00 12,914,271.00 163,788,423.00 222,905,379.00
618,362,851.00
Meru National Polytechnic 48,116,500.00 255,468,516.32 303,585,016.32 61,841,201.50 174,348,087.32 42,058,624.57 278,247,913.39
394,218,904.00
Kisii National Polytechnic 53,207,000.00 248,898,809.00 302,105,809.00 64,813,108.00 143,309,538.00 83,321,172.00 291,443,818.00
State Department of 319,025,762.00
Vocational and Techni-
North Eastern National
cal Training 6,666,500.00 19,659,071.00 26,325,571.00 7,291,698.00 7,896,600.00 10,489,012.00 25,677,310.00
Polytechnic 49,826,700.00
Nyeri National Polytechnic 22,127,000.00 213,533,446.00 235,660,446.00 52,572,333.00 130,940,238.00 34,139,597.00 217,652,168.00
560,608,000.00
Sigalagala National Poly-
236,283,405.00 45,017,000.00 281,300,405.00 53,539,105.00 157,903,134.00 65,686,176.00 277,128,415.00
technic 773,700,000.00
Kisumu National Polytechnic 42,661,500.00 83,907,432.00 126,568,932.00 52,792,247.00 73,653,328.00 79,083,132.00 205,528,707.00
588,689,275.00
Kitale National Polytechnic 171,113,400.00 154,559,420.00 325,672,820.00 51,564,669.00 151,931,861.00 51,481,235.00 254,977,765.00
322,749,000.00
Eldoret National Polytechnic 20,000,000.00 300,666,897.00 320,666,897.00 140,383,951.00 140,448,937.00 70,362,263.00 351,195,151.00
795,619,494.00
Nyandarua National Poly-
9,649,500.00 48,713,030.00 58,362,530.00 22,815,718.00 53,108,333.00 7,181,561.00 83,105,612.00
technic 382,200,000.00
Kenya Marine Fisheries
778,999,998.00 3,471,692.00 782,471,690.00 484,456,789.00 192,338,944.00 112,622,462.00 789,418,195.00
Research Institute 1,528,000,000.00
Kenya Fisheries Market
State Department of 25,500,000.00 - 25,500,000.00 - - 25,500,000.00 25,500,000.00
Authority 51,000,000.00
Fisheries, Aquaculture
and the Blue Economy Kenya Fisheries Advisory
450,000.00 - 450,000.00 - - -
Council 9,000,000.00
143
Fish Levy Trust Fund 15,000,000.00 - 15,000,000.00 - - 15,000,000.00 15,000,000.00

30,000,000.00
144
Revised Budget
Kenya Fisheries Industries
29,200,000.00 9,100,000.00 38,300,000.00 2,800,000.00 2,200,000.00 27,900,000.00 32,900,000.00
Corporation 98,000,000.00
Kenya Fisheries Service 290,049,996.00 2,998,000.00 293,047,996.00 185,572,443.00 63,586,702.00 12,957,481.70 262,116,626.70
672,100,000.00
Sports Kenya 101,500,000.00 72,589,356.00 174,089,356.00 95,616,403.00 55,691,209.00 32,083,032.00 183,390,644.00

411,000,000.00
Anti-Doping Agency of
150,363,210.68 40,191,372.81 110,171,837.87 150,363,210.68
Kenya 298,380,000.00
State Department of
Kenya Academy of Sports 138,999,996.00 138,999,996.00 49,331,848.00 78,396,548.00 11,271,600.00 138,999,996.00
Sports 241,200,000.00
Sports, Arts and Social
102,000,000.00 102,000,000.00 39,167,330.00 18,544,332.00 25,639,148.00 83,350,810.00
Development Fund 204,000,000.00
Kenya Film Classification
- -
Board -
578,000,000.00 578,000,000.00
Kenya Port Authority 578,000,000.00
Kenya Civil Aviation
1,184,499,042.00 4,115,794,045.00 5,300,293,087.00 1,509,324,992.00 857,605,793.00 953,998,165.00 3,320,928,950.00
Authority 8,869,000,000.00
National Transport and
229,200,000.00 1,360,413,372.00 1,589,613,372.00 663,436,970.00 1,032,204,120.00 1,695,641,090.00
Safety Authority 2,850,400,000.00
State Department for LAPSSET Corridor Develop-
258,666,666.00 258,666,666.00 190,317,672.00 61,186,032.00 5,472,519.00 256,976,223.00
Transport ment Authority 620,800,000.00
Nairobi Metropolitan Area
170,500,000.00 170,500,000.00 41,620,881.00 68,910,326.00 59,968,073.00 170,499,280.00
Transport Authority 334,000,000.00
Kenya Airport Authority
30,000,000.00 30,000,000.00 30,000,000.00 30,000,000.00
(HQ) 132,000,000.00
500,000,000.00 500,000,000.00 411,658,330.00 411,658,330.00

Kenya Railways Corporation 500,000,000.00
State Department for National Construction
1,442,484.00 4,532,815.00 5,975,299.00 455,905,328.00 386,589,098.00 56,039,422.00 898,533,848.00
Public Works Authority 1,165,000,000.00
National Drought Manage-
3,054,858,000.00 - 3,054,858,000.00 244,828,883.00 2,004,363,000.00 - 2,249,191,883.00
ment Authority 6,233,740,000.00
Coastal Development
the ASALs and Region- 94,179,165.00 13,334,165.00 107,513,330.00 77,225,631.00 10,000,624.00 20,287,075.00 107,513,330.00
Authority 244,030,000.00
al Development
Lake Basin Development
35,987,654.65 8,666,919.76 44,654,574.41 195,752,996.53 20,608,387.60 36,347,588.28 252,708,972.41
Authority 492,109,109.00
Revised Budget
Ewaso Nyiro North Devel-
164,010,000.00 11,099,752.00 175,109,752.00 107,038,845.40 5,012,299.50 50,058,607.10 162,109,752.00
opment Authority 350,370,000.00
Ewaso Nyiro South Devel-
144,537,500.00 5,543,386.00 150,080,886.00 132,985,896.70 2,265,800.00 62,958,173.00 198,209,869.70
opment Authority 364,390,000.00
Tana River Development
278,250,000.00 58,761,566.00 337,011,566.00 239,726,925.23 97,284,640.77 - 337,011,566.00
Authority 713,500,000.00
Kerio Valley Development
121,190,000.00 86,130,650.00 207,320,650.00 121,392,939.00 86,379,595.00 - 207,772,534.00
Authority 437,380,000.00
Kenya Diary Board 19,500,000.00 289,000,000.00 308,500,000.00 117,841,274.00 95,195,460.00 95,463,266.00 308,500,000.00
308,500,000.00
Kenya Veterinary Vaccines
225,000,000.00 95,577,565.00 72,823,345.00 39,691,233.00 208,092,143.00
Production Institute 225,000,000.00
Veterinary Medicines Direc-
19,000,000.00 50,000,000.00 69,000,000.00 8,894,028.00 14,210,335.00 23,104,363.00
torate Council 69,000,000.00
State Department for Kenya Tsetse and Trypano-
46,000,000.00 10,782,567.00 2,552,786.00 32,589,160.00 45,924,513.00
Livestock somiasis Eradication Council 46,000,000.00
Kenya Animal Genetic
64,000,000.00 115,000,000.00 179,000,000.00 42,600,000.00 49,800,000.00 92,400,000.00
Resources Centre 179,000,000.00
Kenya Veterinary Board 51,000,000.00 16,000,000.00 67,000,000.00 8,778,150.00 27,822,439.00 4,896,352.00 41,496,941.00
67,000,000.00
Kenya Leather Development
10,000,000.00 1,350,000.00 11,350,000.00 65,156,532.00 27,151,138.00 9,042,330.00 101,350,000.00
Council 101,350,000.00
National Employment
State Department 200,000,000.00 200,000,000.00 2,689,756.00 132,410,245.00 135,100,001.00
Authority 200,000,000.00
for Labour and Skills
Development National Industrial Training
648,700,000.00 1,751,300,000.00 2,400,000,000.00 319,884,471.00 938,241,745.00 1,258,126,216.00
Authority (NITA) 2,400,000,000.00
State Department for National Mining Corpo-
- -
Mining ration -
Water Sector Trust Fund - 92,000,000.00 92,000,000.00 32,833,334.00 - 32,833,334.00

197,000,000.00
Kenya Water Institute 45,750,000.00 64,825,620.00 110,575,620.00 54,620,986.00 25,487,774.00 5,420,267.00 85,529,027.00
183,000,000.00
Water and Sanitation Regional Centre on Ground
Water Resource Education 17,250,000.00 - 17,250,000.00 10,207,859.00 9,590,295.00 2,462,353.00 22,260,507.00
69,000,000.00
Training & Research
145
Water Resources Authority 76,333,333.33 133,419,109.50 209,752,442.83 - -

1,103,872,000.00
146
Revised Budget
Water Services Regulatory
67,235,145.00 - 67,235,145.00 37,651,467.00 37,620,982.00 - 75,272,449.00
Authority 650,000,000.00
Athi Water Works Develop-
85,000,000.00 28,173,690.00 113,173,690.00 70,079,195.00 38,076,157.00 3,864,463.00 112,019,815.00
ment Agency 340,000,000.00
Lake Victoria South Water
23,666,666.00 502,000.00 24,168,666.00 24,168,666.00 - - 24,168,666.00
Works Development Agency 177,690,000.00
Lake Victoria North Water
24,833,334.00 1,331,036.00 26,164,370.00 39,761,938.34 3,308,568.00 - 43,070,506.34
Coastal Water Works Devel-
153,132,087.00 31,333,334.00 184,465,421.00 61,553,558.00 231,364,940.20 67,858,769.66 360,777,267.86
opment Agency 1,107,000,000.00
Tana Water Works Develop-
178,000.00 35,500,000.00 35,678,000.00 44,330,402.00 4,418,614.00 4,678,984.00 53,428,000.00
ment Agency 260,438,000.00
Northern Water Works
- - - 22,411,367.00 6,898,680.25 6,835,852.00 36,145,899.25
Development Agency 92,000,000.00
Tana Athi Water Works
21,833,333.00 - 21,833,333.00 22,307,118.00 7,245,607.00 8,751,534.00 38,304,259.00
Development Agency 131,000,000.00
Hydrologist Registration
4,166,666.00 - 4,166,666.00 2,317,634.32 1,405,041.00 2,418,539.01 6,141,214.33
Board 25,000,000.00
North Rift Valley Water
- - - - - - -
Central Rift Valley Water
1,905,894.00 26,833,334.00 28,739,228.00 21,131,424.00 16,726,123.00 - 37,857,547.00
Sacco Societies Regulatory
314,040,557.00 314,040,557.00 137,497,737.00 94,634,547.00 71,487,874.00 303,620,158.00
State Department for Authority 719,100,000.00
Co-operatives New Kenya Planters Coop-
160,072,660.00 160,072,660.00 27,795,808.00 137,777,285.00 165,573,093.00
erative Union - Headquarters 357,200,000.00
Geothermal Development
984,759,030.53 184,999,999.70 1,169,759,030.23 362,619,726.65 166,714,759.35 351,366,169.58 880,700,655.58
Company 1,850,000,000.00
Rural Electrification and Re-
90,000,000.00 436,426,798.41 526,426,798.41 729,174,591.05 475,694,373.86 - 1,204,868,964.91
State Department for newable Energy Corporation 1,780,000,000.00
Energy Kenya Electricity Transmis-
2,999,000,000.00 2,999,000,000.00 556,533,477.00 917,797,525.54 - 1,474,331,002.54
sion Company Limited 2,999,000,000.00
Nuclear Power and Energy
397,500,000.00 397,500,000.00 208,926.00 72,878.00 27,445.00 309,249.00
Agency 795,000,000.00
National Youth Service 5,139,791,333.00 182,476,487.00 5,322,267,820.00 - - - -
Public Service 13,003,152,673.00
Revised Budget
Kenya School of Govern-
92,885,103.00 435,362,996.00 528,248,099.00 - - - -
ment 2,210,100,418.00
Human Resource Manage-
ment Professional Examina- 24,999,996.00 - 24,999,996.00 - - - -
50,000,000.00
tions Board
National Irrigation Au-
297,750,000.00 78,348,105.00 376,098,105.00 193,770,017.00 86,391,975.00 5,936.00 280,167,928.00
State Department for thority 723,500,000.00
Irrigation National Water Harvesting
148,125,000.00 24,765,551.00 172,890,551.00 174,290,933.00 66,136,823.00 20,769,647.00 261,197,403.00
& Storage Authority 497,500,000.00
Kenya Forest Service 418,731,296.60 418,731,296.60 2,394,867,586.00 769,188,475.00 9,031,757.00 3,173,087,818.00

Forestry Kenya Forest Research
662,916,666.63 37,526,528.00 700,443,194.63 528,704,770.00 116,863,425.00 54,875,000.00 700,443,195.00
Institute 795,500,000.00
Kenya Medical Training

8,863,000,000.00 2,092,916,667.00 1,687,980,859.00 3,780,897,526.00 2,182,953,970.70 1,597,753,149.26 - 3,780,707,119.96
College
Kenya Nuclear Regulatory

43,500,000.00 49,044,711.10 92,544,711.10 9,931,195.77 9,940,563.00 34,730,514.00 54,602,272.77
Authority 274,000,000.00
Nursing Council of Kenya 35,416,667.00 288,818,561.00 324,235,228.00 65,288,774.00 218,355,691.00 23,224,837.00 306,869,302.00
723,476,000,000.00
Tobacco Control Board 38,388.20 - 38,388.20 262,950.00 - 3,343,814.60 3,606,764.60

786,000,000.00
Statement Department
for Public Health and National Quality Control
5,842,400.00 5,842,400.00 4,191,900.00 4,425,500.00 299,800.00 8,917,200.00
Professional Standard Laboratory 64,654,466.00
Kenya Medical Practitioners
123,750,000.00 193,509,320.00 317,259,320.00 46,892,801.00 131,522,615.00 13,820,525.00 192,235,941.00
and Dentist Council 865,000,000.00
Kenya Institute of Primate
- - - - 18,450,000.00 18,450,000.00
Research 73,800,000.00
Kenya Health Professions
- -
Oversight Authority 65,562,468.00
Kenya Human Resource
- - - - - -
Advisory Council 68,638,588.00
The Registrar of Politi-
Eligible Political Parties - - - - - 368,825,000.00
cal Parties 368,825,000.00
Source: MDAs & SAGAs
147
ANNEX V: MDAS Pending Bills as of 31st December 2023
148
Pending Bills as at 31st December 2023

Recurrent Development
Total Outstand-
Ineligible Outstanding ing Balance as at
Amount Paid as Ineligible bills Outstanding Amount Paid
Ministry/ State Depart- Pending bills as at 30th
at 31st December as at 31st De- Balance as at 31st
Pending bills as at
as at 31st De-
bills as at Balance as at 31st December
ment/ Agency June 2023
2023 cember 2023 December 2023
30th June 2023
cember 2023
31st Decem- 31st December 2023
ber 2023 2023
A B C D=(A-B-C) E F G H=(E-F-G) I=(D+H)
Kshs Kshs Kshs Kshs Kshs Kshs Kshs Kshs Kshs
Executive Office of the President - Nai-
5,667,952,465.00 - - 5,667,952,465.00 5,966,494,415.00 - - 5,966,494,415.00 11,634,446,880.00
robi Metropolitan Service (NMS)
Executive Office of the President - HQ 195,184,081.95 5,021,259.80 - 190,162,822.15 1,018,000.00 1,018,000.00 - - 190,162,822.15
Office of the Deputy President 1,412,900,023.50 57,449,497.50 - 1,355,450,526.00 - - - - 1,355,450,526.00
Office of the Prime Cabinet Secretary - - - - - - - - -
State Department for Parliamentary
- - - - - - - - -
Affairs
State Department for Performance and
- - - - - - - - -
Delivery Management
State Department for Cabinet Affairs 2,929,860.00 - - 2,929,860.00 - - - - 2,929,860.00
State House 579,652,963.05 284,957,439.85 249,054,973.70 45,640,549.50 9,810,701.00 8,992,841.00 - 817,860.00 46,458,409.50
State Department for Internal Security
1,883,654,520.00 868,675,016.11 - 1,014,979,503.89 35,982,933.00 21,909,678.00 - 14,073,255.00 1,029,052,758.89
& National Administration
State Department for Correctional
5,841,531,480.10 106,405,948.00 - 5,735,125,532.10 990,500,265.00 152,188,321.00 - 838,311,944.00 6,573,437,476.10
Services
State Department for Immigration and
429,070,693.44 160,283,378.67 - 268,787,314.77 742,406,906.88 558,853,976.80 - 183,552,930.08 452,340,244.85
Citizen Services
National Police Service 5,840,922,219.60 3,230,192,590.53 - 2,610,729,629.07 471,957,828.76 193,072,292.30 - 278,885,536.46 2,889,615,165.53
State Department for Devolution 1,167,914,415.52 395,905,691.00 - 772,008,724.52 1,678,084,936.33 - - 1,678,084,936.33 2,450,093,660.85
State Department for the ASALs and
2,545,022,709.00 - - 2,545,022,709.00 - - - - 2,545,022,709.00
Regional Development
Ministry of Defence 8,169,531,901.95 4,578,247,130.75 - 3,591,284,771.20 1,617,775,924.75 422,793,763.75 - 1,194,982,161.00 4,786,266,932.20
State Department for Foreign Affairs 1,310,329,597.05 252,672,774.77 - 1,057,656,822.28 11,039,507.00 - - 11,039,507.00 1,068,696,329.28
State Department for Diaspora Affairs 80,816,668.80 3,504,053.00 - 77,312,615.80 - - - - 77,312,615.80
State Department for Vocational and
- - - - - - - - -
Technical Training
State Department for Higher Education
92,070,461.34 30,490,098.60 - 61,580,362.74 40,090,208.00 - - 40,090,208.00 101,670,570.74
and Research
Total Outstand-
Pending bills as at
as at 31st De-
30th June 2023
cember 2023
ber 2023 2023
State Department for Basic Education 436,095,512.10 - - 436,095,512.10 - - - - 436,095,512.10
The National Treasury 3,112,716,959.44 3,823,559,277.30 - - 710,842,317.86 4,983,536,345.56 352,400,261.93 - 4,631,136,083.63 3,920,293,765.77
State Department for Economic
5,189,983.00 - - 5,189,983.00 - - - - 5,189,983.00
Planning
State Department for Medical Services 367,467,763.87 - - 367,467,763.87 1,089,256,377.54 337,991,453.40 - 751,264,924.14 1,118,732,688.01
State Department for Public Health and
52,685,155.00 3,298,209.00 - 49,386,946.00 35,616,540.00 - - 35,616,540.00 85,003,486.00
State Department for Roads - - - - - - - - -
State Department for Transport 6,071,657,887.00 1,200,484.00 - 6,070,457,403.00 68,670,085.00 32,388,654.00 - 36,281,431.00 6,106,738,834.00
State Department for Shipping and
32,242,973.00 6,967,772.00 17,008,001.00 8,267,200.00 - - - - 8,267,200.00
Maritime Affairs
State Department for Public Works 45,794,835.20 - - 45,794,835.20 693,591,299.21 - - 693,591,299.21 739,386,134.41
State Department for Housing & Urban
- - - - 2,079,726,668.90 567,006,573.35 - 1,512,720,095.55 1,512,720,095.55
Development
State Department for Water & Sani-
297,000.00 - - 297,000.00 224,331,707.76 - - 224,331,707.76 224,628,707.76
tation
State Department for Irrigation - - - - - - - - -
State Department for Forestry - - - - - - - - -
State Department for Environment &
177,347,011.01 15,752,000.00 - 161,595,011.01 - - - - 161,595,011.01
Climate Change
State Department for Lands and Physi-
- - - - 630,503,023.71 48,627,221.89 - 581,875,801.82 581,875,801.82
cal Planning
State Department for Information
Communication Technology & Digital 19,588,521.74 - - 19,588,521.74 445,308,688.60 - - 445,308,688.60 464,897,210.34
Economy
State Department for Broadcasting &
1,466,877,643.87 499,018,508.57 - 967,859,135.30 23,661,205.00 12,544,740.00 - 11,116,465.00 978,975,600.30
Telecommunications
State Department for Sports 1,040,418,200.17 13,729,010.00 - 1,026,689,190.17 386,222,500.00 - - 386,222,500.00 1,412,911,690.17
State Department for Culture, The Arts
45,034,015.32 - - 45,034,015.32 - - - - 45,034,015.32
149
and Heritage
State Department for Energy 949,489.35 949,489.35 - - - - - - -
150
Total Outstand-
Pending bills as at
as at 31st De-
30th June 2023
cember 2023
ber 2023 2023
State Department for Livestock Devel-
212,420,366.08 41,113,157.08 - 171,307,209.00 38,743,319.52 6,598,100.40 - 32,145,219.12 203,452,428.12
opment
State Department for Crop Develop-
3,966,888,022.71 6,925,000.00 5,187,492.00 3,954,775,530.71 8,102,568,094.56 160,579,283.40 5,608,395.00 7,936,380,416.16 11,891,155,946.87
ment
State Department for the Blue Economy
102,081,891.93 - - 102,081,891.93 95,743,586.52 - - 95,743,586.52 197,825,478.45
and Fisheries
State Department for Cooperatives 4,839,410.00 4,839,410.00 - - 30,261,687.90 - - 30,261,687.90 30,261,687.90
State Department for Trade 30,105,866.00 - - 30,105,866.00 - - - - 30,105,866.00
State Department for Industry 106,695,480.10 18,658,895.00 - 88,036,585.10 - - - - 88,036,585.10
State Department for Micro, Small and
- - - - - - - - -
Medium Enterprises Development
State Department for Investment
- - - - - - - - -
Promotion
State Department for Labour and Skills
65,779,126.40 57,689,598.20 - 8,089,528.20 54,545,924.68 49,422,059.93 - 5,123,864.75 13,213,392.95
Development
State Department for Social Protection
86,454,834.00 82,045,719.00 - 4,409,115.00 6,935,509.98 - - 6,935,509.98 11,344,624.98
and Senior Citizens Affairs
State Department for Mining 23,842,748.15 - - 23,842,748.15 65,645,813.47 - - 65,645,813.47 89,488,561.62
State Department for Petroleum 200,719,843.75 37,076,514.05 - 163,643,329.70 9,724,466.95 - - 9,724,466.95 173,367,796.65
State Department for Tourism 71,988,136.50 18,819,561.60 - 53,168,574.90 1,437,111.40 - - 1,437,111.40 54,605,686.30
State Department for Wildlife 4,196,481,956.00 790,286,094.50 - 3,406,195,861.50 - - - - 3,406,195,861.50
14,578,189,580.75 - - 14,578,189,580.75 - - - - 14,578,189,580.75
- NYS
1,798,137,892.86 244,418,804.60 - 1,553,719,088.26 19,846,527.10 18,704,427.10 - 1,142,100.00 1,554,861,188.26
- HQ
State Department for Gender and
21,006,566.00 - - 21,006,566.00 19,084,805.00 2,340,825.00 - 16,743,980.00 37,750,546.00
Affirmative Action
State Department for Youth Affairs and
19,624,059.00 - - 19,624,059.00 26,091,835.50 - - 26,091,835.50 45,715,894.50
Creative Economy
State Department for East African
74,807,260.30 28,825,767.00 - 45,981,493.30 - - - - 45,981,493.30
Community
Total Outstand-
Pending bills as at
as at 31st De-
30th June 2023
cember 2023
ber 2023 2023
State Law Office and Department of
169,759,540.90 - 7,150,320.00 162,609,220.90 1,499,200.00 - - 1,499,200.00 164,108,420.90
Justice
The Judiciary 264,395,992.95 167,301,442.51 - 97,094,550.44 348,961,635.49 103,489,490.84 - 245,472,144.65 342,566,695.09
Ethics and Anti-Corruption Commis-
132,729,205.00 131,666,178.00 - 1,063,027.00 26,329,982.00 16,238,900.95 - 10,091,081.05 11,154,108.05
sion (EACC)
National Intelligence Service (NIS) - - - - - - - - -
Office of the Director of Public Prose-
127,077,523.67 102,277,508.67 - 24,800,015.00 21,000,630.49 7,167,456.49 - 13,833,174.00 38,633,189.00
cutions
Office of the Registrar of Political
2,776,583.40 950,372.00 - 1,826,211.40 - - - - 1,826,211.40
Parties
Witness Protection Agency 2,416,383.00 2,416,383.00 - - - - - - -
Kenya National Commission on Hu-
41,280,052.32 20,969,489.03 - 20,310,563.29 - - - - 20,310,563.29
man Rights
National Land Commission 704,266,017.74 23,858,506.58 - 680,407,511.16 - - - - 680,407,511.16
Independent Electoral and Boundaries
4,857,441,244.16 753,129,892.30 32,600,083.06 4,071,711,268.80 - - - - 4,071,711,268.80
Commission
Parliamentary Service Commission 23,257,360.39 13,853,936.92 - 9,403,423.47 - - - - 9,403,423.47
National Assembly 30,631,929.36 6,752,981.00 - 23,878,948.36 - - - - 23,878,948.36
Parliamentary Joint Services 166,974,861.59 132,572,845.37 - 34,402,016.22 695,446,237.00 200,997,135.50 - 494,449,101.50 528,851,117.72
Senate 227,507,063.51 176,608,240.90 - 50,898,822.61 - - - - 50,898,822.61
Judicial Service Commission 3,007,852.30 2,937,377.30 70,475.00 - - - - - -
Commission of Revenue Allocation 9,329,705.00 9,329,705.00 - - - - - - -
Public Service Commission 28,276,010.60 28,276,010.60 - - 5,914,949.75 - - 5,914,949.75 5,914,949.75
Salaries and Remuneration Commis-
3,047,810.89 3,047,810.89 - - - - - - -
sion
Teachers Service Commission 2,578,127,886.00 2,483,947,989.00 - 94,179,897.00 - - - - 94,179,897.00
National Police Service Commission - - - - - - - - -
Auditor General 138,283,458.61 134,461,758.76 - 3,821,699.85 - - - - 3,821,699.85
151
Controller of Budget 2,969,000.00 - - 2,969,000.00 - - - - 2,969,000.00

152
Total Outstand-
Pending bills as at
as at 31st De-
30th June 2023
cember 2023
ber 2023 2023
Commission of Administrative Justice 11,779,671.00 8,410,444.00 - 3,369,227.00 - - - - 3,369,227.00
National Gender and Equality Com-
- - - - - - - - -
mission
Independent Policing Oversight
448,179.00 448,179.00 - - - - - - -
Authority
GRAND TOTAL 83,179,693,382 19,872,195,201 311,071,345 62,996,426,837 31,795,367,384 3,275,325,457 5,608,395 28,514,433,532 91,510,860,369
ANNEX VI: State Corporations/State Owned Enterprises/SAGAS Pending Bills as of 31st December
2023
Name of Semi-Autonomous Government Penalties In-

Principal Amount Total Amount
Agency terest
Ministry of Co-operatives and Micro, Small and Medium Enterprises (MSME)
Micro and Small Enterprise Authority 65,847,785 0,000 65,847,785
SACCO Societies Regulatory Authority 19,618,800 0,000 19,618,800
New Kenya Creameries Cooperative 95,215,231.61 0,000 95,215,231.61
SUB-TOTAL 180,681,816.61 0,000 180,681,816.61
Ministry of Defence
Kenya Space Agency 0,000 0,000 0,000
Kenya Meat Commission 210,122,945.99 0,000 210,122,945.99
National Defence University-Kenya 31,903,633 0,000 31,903,633
SUB-TOTAL 242,026,578.99 0,000 242,026,578.99
Ministry of Agriculture and Livestock Development
Agricultural Development Corporation 885,247,222.88 0,000 885,247,222.88
Agriculture and Food Authority 170,559,329.39 0,000 170,559,329.39
Bukura Agricultural College 34,726,700.75 0,000 34,726,700.75
Commodities Fund 23,819,640.8 0,000 23,819,640.8

Kenya Agricultural and Livestock Research Organisa-
0,000 4,694,000 4,694,000
tion
Kenya Dairy Board 24,713,706 0,000 24,713,706
Kenya Leather Development Council 157,761,858 0,000 157,761,858

Kenya Tsetse and Trypanosomiasis Eradication Coun-
5,501,600 0,000 5,501,600
cil
Kenya Veterinary Vaccines Production Institute 627,902,935 0,000 627,902,935
Pest Control Products Board 7,752,966 0,000 7,752,966
Chemelil Sugar Company 2,852,332,299.69 134,294,244.92 2,986,626,544.61
National Cereals and Produce Board 7,715,124,169.84 0,000 7,715,124,169.84
Nzoia Sugar Company 4,057,820,173.58 0,000 4,057,820,173.58
Muhoroni Sugar Co. Ltd. 14,599,801,954 881,379,238 15,481,181,192
Pyrethrum Processing Company of Kenya Ltd 2,239,796,038 777,784,295 3,017,580,333
Tea Board of Kenya 91,116,415 0,000 91,116,415
SUB-TOTAL 33,493,977,008.93 1,798,151,777.92 35,292,128,786.85
Ministry of Environment and Forestry
Kenya Forest Service 1,889,578,957.9 0,000 1,889,578,957.9
SUB-TOTAL 1,889,578,957.9 0,000 1,889,578,957.9
Ministry of Energy and Petroleum
Energy & Petroleum Regulatory Authority 0,000 0,000 0,000
Geothermal Development Company 1,113,065,903 0,000 1,113,065,903

Agency terest
Kenya Electricity Transmission Company 24,541,453,790.64 0,000 24,541,453,790.64
Rural Electrification and Renewable Energy Corpora-
13,385,626,000 0,000 13,385,626,000
tion
Kenya Electricity Generating Company 2,466,088,432.82 0,000 2,466,088,432.82
Kenya Pipeline Company 701,022,593.68 0,000 701,022,593.68
Kenya Power and Lighting Company 33,275,517,559.85 0,000 33,275,517,559.85
National Oil Corporation of Kenya 9,212,767,896.29 2,902,790,560.53 12,115,558,456.82
SUB-TOTAL 84,695,542,176.28 2,902,790,560.53 87,598,332,736.81
Ministry of Health
Kenya Medical Research Institute 597,000,000 1,450,000,000 2,047,000,000
Kenya Medical Supplies Authority 3,890,463,818.21 0,000 3,890,463,818.21
Kenya Medical Training College 234,447,290 0,000 234,447,290
Kenyatta National Hospital 12,443,834,206 0,000 12,443,834,206
Kenyatta University Teaching and Referral Hospital 0,000 0,000 0,000
Moi Teaching and Referral Hospital 1,401,776,218 0,000 1,401,776,218
National Hospital Insurance Fund 612,835,382.36 0,000 612,835,382.36
Pharmacy and Poisons Board 0,000 0,000 0,000
SUB-TOTAL 19,180,356,914.57 1,450,000,000 20,630,356,914.57
Ministry of Information, Communications and the Digital Economy
Communications Authority of Kenya 0,000 0,000 0,000
Information & Communication Technology Authority 0,000 0,000 0,000
Kenya Yearbook Editorial Board 0,000 0,000 0,000
Konza Technopolis Development Authority 758,782,019 0,000 758,782,019
Kenya Broadcasting Corporation 4,991,439,069 0,000 4,991,439,069
Postal Corporation of Kenya 6,156,149,157.97 0,000 6,156,149,157.97
Kenya Institute of Mass Communication 20,815,240 0,000 20,815,240
Media Council of Kenya 0,000 0,000 0,000
SUB-TOTAL 11,927,185,485.97 0,000 11,927,185,485.97
Ministry of Education
Allupe University 9,501,781 0,000 9,501,781
Bomet University College 4,459,068 0,000 4,459,068
Chuka University 267,370,963 0,000 267,370,963
Co-operative University of Kenya 95,718,834.81 0,000 95,718,834.81
Egerton University 7,866,682,619.89 0,000 7,866,682,619.89
Garissa University 75,933,038 0,000 75,933,038

Jaramogi Oginga Odinga University of Science &
245,213,818.91 0,000 245,213,818.91
Technology

Agency terest
Jomo Kenyatta University of Agriculture and Technol-
8,178,573,342.79 0,000 8,178,573,342.79
ogy
Kaimosi Friends University 110,320 0,000 110,320
Karatina University 63,183,987.35 0,000 63,183,987.35
Kenya National Commission for UNESCO 10,161,477 0,000 10,161,477
Kenyatta University 11,761,337,440 0,000 11,761,337,440
Kibabii University 339,927,589.12 7,320,000 347,247,589.12
Kirinyaga University 99,884,393.5 0,000 99,884,393.5
Kisii University 681,553,409 0,000 681,553,409
Laikipia University 117,913,365.32 0,000 117,913,365.32
Maasai Mara University 721,750,757.12 0,000 721,750,757.12
Machakos University 5,664,281.64 0,000 5,664,281.64
Masinde Muliro University of Science & Technology 0,000 0,000 0,000
Meru University of Science & Technology 227,624,271 0,000 227,624,271
Moi University 7,538,185,076.33 0,000 7,538,185,076.33
Muranga University of Technology 436,657,409 0,000 436,657,409
National Research Fund 0,000 0,000 0,000
Rongo University 123,682,076 0,000 123,682,076
South Eastern Kenya University 335,176,601.66 0,000 335,176,601.66
Taita Taveta University 281,411,553 0,000 281,411,553
Technical University of Kenya 8,219,396,833 0,000 8,219,396,833
Tharaka University 0,000 0,000 0,000
Tom Mboya University 604,913,789.87 0,000 604,913,789.87
Turkana University College 55,047,669.56 0,000 55,047,669.56

TVET Curriculum Development, Assessment and Cer-
69,292,028 0,000 69,292,028
tification Council
University of Eldoret 50,311,150 0,000 50,311,150
Taita Taveta University 281,411,553 0,000 281,411,553
Technical University of Kenya 8,219,396,833 0,000 8,219,396,833
Tharaka University 0,000 0,000 0,000
Tom Mboya University 604,913,789.87 0,000 604,913,789.87
Turkana University College 55,047,669.56 0,000 55,047,669.56

TVET Curriculum Development, Assessment and Cer-
69,292,028 0,000 69,292,028
tification Council
University of Eldoret 50,311,150 0,000 50,311,150

Agency terest
SUB-TOTAL 62,908,230,944.38 7,320,000 62,915,550,944.38
Ministry of Interior and National Administration

National Authority for Campaign Against Alcohol &
22,394,293 0,000 22,394,293
Drug Abuse
National Crime Research Centre 0,000 0,000 0,000
NGOs Co-ordination Board 16,422,979 0,000 16,422,979
SUB-TOTAL 38,817,272 0,000 38,817,272
Ministry of Lands, Public Works, Housing and Urban Development
National Construction Authority 633,946,391 0,000 633,946,391
SUB-TOTAL 633,946,391 0,000 633,946,391
Ministry of Labour and Social Protection
National Council for Persons With Disabilities 7,344,700 0,000 7,344,700
SUB-TOTAL 7,344,700 0,000 7,344,700
Ministry of Mining, Blue Economy and Maritime Affairs
Kenya Marine and Fisheries Research Institute 0,000 0,000 0,000
SUB-TOTAL 0,000 0,000 0,000
Ministry of Public Service, Gender and Affirmative Action
Kenya School of Government 1,081,349,884.22 0,000 1,081,349,884.22
National Youth Service 1,285,443,282.68 0,000 1,285,443,282.68
Women Enterprise Fund 150,855,513 0,000 150,855,513

Human Resource Management Professional Examina-
11,428,311.6 0,000 11,428,311.6
tion Board
SUB-TOTAL 2,529,076,991.5 0,000 2,529,076,991.5
Ministry of Roads and Transport
Kenya Civil Aviation Authority 3,290,167,341.63 0,000 3,290,167,341.63
Kenya National Highways Authority 78,841,343,545.25 4,886,209,214.87 83,727,552,760.12
Kenya Roads Board 0,000 0,000 0,000
Kenya Rural Roads Authority 65,245,476,511.1 0,000 65,245,476,511.1
Kenya Urban Roads Authority 15,323,387,257.05 0,000 15,323,387,257.05
National Transport and Safety Authority 0,000 0,000 0,000
Kenya Airports Authority 8,058,654,687 0,000 8,058,654,687
Kenya Ports Authority 0,000 0,000 0,000
Nairobi Metropolitan Area Transport Authority 2,037,157,612 754,530,480 2,791,688,092
SUB-TOTAL 172,796,186,954.03 5,640,739,694.87 178,436,926,648.9
Ministry of Tourism, Wildlife and Heritage
Bomas of Kenya 160,478,255.83 0,000 160,478,255.83
Kenya Tourism Board 49,256,082 0,000 49,256,082

Agency terest
Kenya Wildlife Service 1,687,088,019 0,000 1,687,088,019
National Museums of Kenya 19,968,780.54 0,000 19,968,780.54
Tourism Fund 1,312,871,971.09 0,000 1,312,871,971.09
Tourism Regulatory Authority 18,872,165 0,000 18,872,165
Tourism Research Institute 0,000 0,000 0,000
SUB-TOTAL 3,248,535,273.46 0,000 3,248,535,273.46
Ministry of Trade, Investments and Industry
Anti-Counterfeit Authority 0,000 0,000 0,000
Kenya Accreditation Service 51,832,415.96 0,000 51,832,415.96
Kenya Industrial Property Institute 116,000 0,000 116,000
Kenya Industrial Research and Development Institute 1,148,261,730 0,000 1,148,261,730
East African Portland Cement Company 10,943,592,880.94 0,000 10,943,592,880.94
Numerical Machining Complex 72,481,510.45 0,000 72,481,510.45
Golf Hotel 26,752,948.82 0,000 26,752,948.82
Sunset Hotel 8,552,461 3,681,809 12,234,270
Kenya Development Corporation 454,774,392.61 0,000 454,774,392.61
SUB-TOTAL 12,706,364,339.78 3,681,809 12,710,046,148.78
Ministry of Water, Sanitation and Irrigation
Athi Water Works Development Agency 3,994,723,523.67 0,000 3,994,723,523.67
Kenya Water Institute 881,733,018.31 0,000 881,733,018.31

Lake Victoria North Water Works Development
131,861,487.81 0,000 131,861,487.81
Agency
National Irrigation Authority 1,052,984,245 0,000 1,052,984,245
National Water Harvesting and Storage Authority 1,850,133,131.49 0,000 1,850,133,131.49
Tana Water Works Development Agency 632,814,430 0,000 632,814,430
Tanathi Water Works Development Agency 11,750,615,502 0,000 11,750,615,502
North Rift Valley Water Works Development Agency 12,187,024.14 0,000 12,187,024.14
Regional Center on Ground Water Resources Educa-
4,691,837.88 0,000 4,691,837.88
tion Training and Research
SUB-TOTAL 20,311,744,200.3 0,000 20,311,744,200.3
Ministry of Youth Affairs, Sports and the Arts
Anti-Doping Agency of Kenya 3,858,476 0,000 3,858,476
Sports Kenya 321,942,812 0,000 321,942,812
Presidents Award - Kenya 0,000 0,000 0,000
SUB-TOTAL 325,801,288 0,000 325,801,288
The State Law Office
Council for Legal Education 0,000 0,000 0,000
Kenya School of Law 103,000,518 0,000 103,000,518

Agency terest
SUB-TOTAL 103,000,518 0,000 103,000,518
The National Treasury and Economic Planning
Capital Markets Authority 6,022,643.59 0,000 6,022,643.59
Competition Authority of Kenya 11,134,427.5 0,000 11,134,427.5
Insurance Regulatory Authority 0,000 0,000 0,000
Kenya Deposit Insurance Corporation 0,000 0,000 0,000
Kenya National Bureau of Statistics 0,000 0,000 0,000
Kenya Revenue Authority 3,217,145,317.38 0,000 3,217,145,317.38
Kenya Vision 2030 Delivery Secretariat 24,798,627.67 0,000 24,798,627.67
Local Authorities Provident Fund 0,000 0,000 0,000

National Government Constituency Development
384,722,991 0,000 384,722,991
Fund
Unclaimed Financial Assets Authority 78,643,000 0,000 78,643,000
Registration of Certified Public Secretaries Board 0,000 0,000 0,000
Policy Holders Compensation Fund 11,726,095 0,000 11,726,095
Kenya Institute of Supplies Examination Board 23,082,813 0,000 23,082,813
SUB-TOTAL 3,757,275,915.14 0,000 3,757,275,915.14
Ministry of East African Community (EAC), the ASALS and Regional Development
Ewaso Ng’iro South Development Authority 108,640,126 0,000 108,640,126
Ewaso Ng’iro North Development Authority 350,000,000 0,000 350,000,000
Kerio Valley Development Authority 288,702,152.82 0,000 288,702,152.82
Lake Basin Development Authority 3,162,209,907.46 0,000 3,162,209,907.46
National Drought Management Authority 394,550,741 0,000 394,550,741
Tana and Athi Rivers Development Authority 226,747,766.19 0,000 226,747,766.19
SUB-TOTAL 4,530,850,693.47 0,000 4,530,850,693.47
TOTAL 435,506,524,420.31 11,802,683,842.32 447,309,208,262.63


ANNEX VII: MDAs Development Expenditure
% of Ex-
MINISTRY/ STATE % of Ex-
Revised Gross Revised Net chequer
DEPARTMENT / Original Gross Exchequer penditure
Estimates I Estimates I Expenditure (Kshs.) Issue to
Estimates (Kshs.) Issues (Kshs.) to Gross
AGENCY (Kshs.) (Kshs.) Net Esti-
Estimates
mates
736,000,000 697,000,000 697,000,000 9,227,400 155,220,407 1.3 22.3
the President
250,400,000 400,400,000 400,400,000 106,030,849 135,712,156 26.5 33.9
President
State House 928,700,000 1,309,700,000 1,309,700,000 741,523,310 765,402,809 56.6 58.4

1,165,000,000 695,000,000 695,000,000 232,320,410 459,741,316 33.4 66.1
Immigration and Citizen 3,427,000,000 3,497,000,000 2,747,000,000 207,882,399 3,271,551,383 7.6 93.6
Services
National Police Service 1,853,910,000 1,653,910,000 1,653,910,000 325,931,635 449,510,944 19.7 27.2

Internal Security and 1,179,220,000 7,479,220,000 7,479,220,000 3,316,000,000 6,500,000,000 44.3 86.9
National Administration
293,000,000 56,000,000 56,000,000 12,500,000 16,067,843 22.3 28.7
Devolution
the ASALs and Regional 6,170,500,000 9,137,979,665 8,824,979,665 2,593,491,130 1,220,262,932 29.4 13.4
Development
Ministry of Defence 4,254,000,000 3,254,000,000 2,720,000,000 422,793,764 2,092,993,642 15.5 64.3

1,871,000,000 1,171,000,000 1,171,000,000 746,682 23,463,250 0.1 2.0
Foreign Affairs
Vocational and Technical 7,655,422,807 7,070,000,000 4,215,000,000 1,112,139,901 2,416,555,984 26.4 34.2
Training
Higher Education and 4,111,000,000 3,551,000,000 3,001,000,000 244,785,840 250,556,760 8.2 7.1
Research
20,151,022,700 22,131,068,228 20,331,068,228 9,247,922,334 5,924,371,071 45.5 26.8
Basic Education
The National Treasury 52,020,765,075 50,011,282,718 35,170,444,334 6,460,796,233 6,767,471,928 18.4 13.5

56,322,990,000 59,845,690,000 59,522,990,000 614,956,247 27,719,569,775 1.0 46.3
Economic Planning
53,539,056,949 44,245,245,735 32,541,245,735 521,179,173 12,961,277,768 1.6 29.3
Medical Services
Public Health and Pro- 7,020,340,000 6,409,391,214 5,209,391,214 964,568,545 5,189,391,214 18.5 81.0
fessional Standards
167,951,000,000 149,844,000,000 73,150,000,000 7,770,070,833 17,006,613,770 10.6 11.3
Roads
State Department of
46,243,136,159 43,803,136,159 5,544,136,159 501,402,245 20,279,649,421 9.0 46.3
Transport
Shipping and Maritime 1,050,000,000 750,000,000 270,000,000 6,043,820 - 0.8
Affairs
Housing and Urban 92,532,000,000 79,193,888,199 14,944,888,199 1,227,883,542 5,384,248,246 8.2 6.8
Development
1,214,000,000 814,000,000 714,000,000 124,137,601 102,218,992 17.4 12.6
Public Works
23,166,000,000 22,644,000,000 15,122,000,000 4,878,768,509 6,350,256,544 32.3 28.0
Irrigation
State Department of
55,944,000,000 58,320,000,000 32,894,000,000 4,808,014,948 15,482,054,937 14.6 26.5

% of Ex-
Estimates
mates
Lands and Physical 4,978,000,000 5,400,000,000 4,900,000,000 924,150,224 2,471,835,710 18.9 45.8
Planning
Information Communi-
16,248,000,000 16,491,000,000 3,722,000,000 1,341,751,478 8,535,402,850 36.0 51.8
cations and Technology
& Digital Economy
Broadcasting & Tele- 626,000,000 526,000,000 526,000,000 7,626,400 356,638,040 1.4 67.8
communications
16,129,200,000 16,079,200,000 79,200,000 21,000,000 5,819,137,573 26.5 36.2
Sports
92,850,000 152,850,000 152,850,000 - - - -
964,750,000 924,750,000 724,750,000 415,535,611 444,840,827 57.3 48.1
Youth Affairs
55,072,000,000 55,494,287,825 19,818,000,000 2,504,237,117 6,699,189,416 12.6 12.1
Energy
9,561,000,000 9,306,000,000 5,006,000,000 769,385,593 2,404,315,739 15.4 25.8
Livestock Development
the Blue Economy and 9,005,640,000 8,985,640,000 8,327,061,665 2,879,112,401 2,877,112,401 34.6 32.0
Fisheries
31,320,691,275 41,784,691,275 38,923,403,337 11,112,624,606 14,022,125,221 28.5 33.6
Crop Development
110,000,000 4,514,046,000 4,514,046,000 400,949,400 4,408,400,078 8.9 97.7
Cooperatives
50,000,000 50,000,000 50,000,000 25,000,000 25,000,000 50.0 50.0
Trade
7,090,420,000 6,730,720,000 6,730,720,000 346,065,708 627,738,689 5.1 9.3
Industry
State Department
for Micro,Small and
11,255,200,000 6,650,639,400 6,550,639,400 433,979,000 635,179,000 6.6 9.6
Medium Enterprises
Development
6,552,000,000 5,642,000,000 5,642,000,000 61,000,000 - 1.1 -
Investment Promotion
Labour and Skills Devel- 688,950,000 335,500,000 335,500,000 314,580,386 148,623,651 93.8 44.3
opment
Social Protection and 3,617,470,000 3,862,470,000 3,862,470,000 220,256,586 894,012,450 5.7 23.1
Senior Citizen Affairs
1,042,000,000 1,685,500,000 1,685,500,000 - 284,838,383 - 16.9
Mining
3,423,000,000 2,493,000,000 323,000,000 - 548,250,748 - 22.0
Petroleum
147,150,000 142,150,000 117,150,000 52,172,479 50,000,000 44.5 35.2
Tourism
1,763,000,000 1,383,000,000 1,148,000,000 102,941,833 158,109,536 9.0 11.4
Wildlife
Gender and Affirmative 3,467,830,000 3,676,530,000 3,476,530,000 31,634,126 1,635,979,420 0.9 44.5
Action
1,138,100,000 1,085,945,784 825,000,000 150,145,427 325,821,332 18.2 30.0
Public Service
The State Law Office 192,308,250 192,500,000 192,500,000 - - - -
The Judiciary 1,850,000,000 1,450,000,000 1,450,000,000 - 351,117,056 - 24.2
Ethics and Anti-Corrup-

68,140,000 68,140,000 68,140,000 26,329,933 48,371,896 38.6 71.0
tion Commission

% of Ex-
Estimates
mates
Office of the Director of
55,000,000 55,000,000 55,000,000 - 14,190,454 - 25.8
Public Prosecutions
State Department for En-
vironment and Climate 2,041,000,000 2,401,905,186 1,781,905,186 378,748,920 520,598,997 21.3 21.7
Change
4,255,000,000 4,357,339,205 2,571,339,205 743,480,334 1,365,127,489 28.9 31.3
Forestry
National Land Com-
106,000,000 106,000,000 106,000,000 - 6,540,000 - 6.2
mission
Independent Electoral
and Boundaries Com- 77,000,000 77,000,000 77,000,000 - - - -
mission
Parliamentary Joint
2,065,000,000 1,565,000,000 1,565,000,000 353,803,372 573,135,221 22.6 36.6
Services
Public Service Com-
45,300,000 45,300,000 45,300,000 - 19,438,293 - 42.9
mission
Teachers Service Com-
1,182,000,000 1,202,000,000 1,159,000,000 343,095,567 207,105,737 29.6 17.2
mission
Auditor General 310,000,000 315,000,000 315,000,000 1,885,782 0.6 -
National Gender and

4,044,800 4,680,700 4,680,700 - - - -
Equality Commission
TOTAL 807,643,508,015 783,219,697,293 457,215,059,027 70,406,565,811 197,408,383,118 15.4 25.2

Source: National Treasury and MDAs

ANNEX VIII: Recurrent Expenditure
162
MINISTRY/ STATE DEPARTMENT % of Exche- % of Expendi-

Original Gross Esti- Revised Gross Esti- Original Net Esti- Revised Net Esti- Exchequer Issues
Expenditure (Kshs.) quer Issue to ture to Gross
/ AGENCY mates (Kshs.) mates I (Kshs.) mates (Kshs.) mates I (Kshs.) (Kshs.)
Net Estimates Estimates
The Executive Office of the President 3,597,646,558 3,336,993,192 3,592,646,558 3,329,203,692 1,268,241,163 1,591,848,452 38.1 47.7
Office of the Deputy President 3,288,259,404 3,897,713,005 3,284,959,404 3,894,413,005 1,489,377,288 1,618,406,135 38.2 41.5
Office of the Prime Cabinet Secretary 1,195,570,001 1,195,570,001 1,195,570,001 1,195,570,001 395,416,649 370,625,655 33.1 31.0
State Department for Parliamentary
669,544,858 393,078,583 669,544,858 393,078,583 138,155,003 140,236,762 35.1 35.7
Affairs
State Department for Performance and
478,625,141 355,166,537 478,625,141 355,166,537 297,937,185 184,256,098 83.9 51.9
Delivery Management
State Department for Cabinet Affairs 903,030,596 617,058,494 903,030,596 617,058,494 200,396,960 171,567,909 32.5 27.8
State House 6,372,441,000 8,528,858,517 6,370,341,000 8,526,758,517 5,124,663,210 4,645,767,537 60.1 54.5
State Department for Correctional
34,672,200,000 34,850,709,043 34,667,200,000 34,844,209,043 15,060,662,592 16,147,930,799 43.2 46.3
Services
State Department for Immigration and
8,553,797,341 9,136,283,352 7,996,297,341 8,578,783,352 4,184,489,607 4,683,314,106 48.8 51.3
Citizen Services
National Police Service 104,644,431,743 106,324,212,103 104,644,431,743 106,324,212,103 51,365,388,266 55,893,144,596 48.3 52.6
State Department for Internal Security
27,061,592,117 29,524,141,565 26,968,672,117 29,421,221,565 16,633,054,312 15,863,423,932 56.5 53.7
and National Administration
State Department of Devolution 1,878,120,000 1,970,961,984 1,878,120,000 1,944,544,605 655,077,920 1,228,406,596 33.7 62.3
State Department for the ASALs and
9,728,190,000 14,921,636,824 9,249,690,000 14,443,136,824 6,329,859,971 7,994,497,265 43.8 53.6
Regional Development
Ministry of Defence 140,689,160,000 150,181,461,616 140,689,160,000 146,598,586,616 61,025,142,428 69,961,170,867 41.6 46.6
State Department for Foreign Affairs 17,846,170,000 19,380,811,173 17,696,170,000 19,184,311,173 8,535,074,076 9,707,170,148 44.5 50.1
State Department for Diaspora Affairs 1,314,000,000 1,315,710,293 1,314,000,000 1,315,710,293 293,400,518 344,795,993 22.3 26.2
State Department for Vocational and
20,668,373,641 25,843,403,087 15,874,373,641 20,618,969,268 5,197,762,912 8,453,209,311 25.2 32.7
Technical Training
State Department for Higher Education
124,492,869,981 150,973,718,803 79,337,551,601 90,243,384,151 34,848,510,400 42,686,157,234 38.6 28.3
and Research
State Department for Basic Education 127,673,955,350 136,440,010,948 125,635,955,350 134,319,010,948 28,503,712,826 84,561,631,612 21.2 62.0
The National Treasury 76,668,284,066 61,249,976,185 69,231,969,760 51,928,018,879 23,127,437,647 35,155,333,356 44.5 57.4
State Department of Economic Plan-
4,100,300,000 4,007,860,325 4,029,300,000 3,936,660,325 1,840,952,517 1,769,553,254 46.8 44.2
ning
State Department for Medical Services 63,053,520,000 66,394,280,480 43,517,520,000 45,767,280,480 19,149,778,696 23,928,295,042 41.8 36.0
State Department for Public Health and
17,573,600,000 21,796,956,904 11,924,600,000 13,885,702,904 5,638,490,875 8,494,324,625 40.6 39.0
State Department for Roads 82,893,711,993 82,845,130,161 1,662,500,000 1,613,918,168 674,885,883 29,858,353,396 41.8 36.0
State Department of Transport 14,143,430,000 14,355,815,540 2,701,630,000 2,551,815,540 1,509,972,683 1,486,517,897 59.2 10.4
State Department for Shipping and
2,494,070,000 2,513,912,776 764,070,000 663,912,776 133,526,908 780,366,033 20.1 31.0
Maritime Affairs
State Department for Housing and
1,290,700,000 1,367,700,000 1,204,700,000 1,281,700,000 589,237,858 634,292,882 46.0 46.4
Urban Development
State Department for Public Works 3,514,440,000 3,482,091,954 2,564,440,000 2,532,091,954 1,158,566,791 1,159,306,773 45.8 33.3
State Department for Irrigation 1,558,000,000 1,541,755,130 1,150,000,000 1,133,755,130 534,706,744 512,865,208 47.2 33.3
State Department of Water and San-
5,542,500,000 6,594,400,386 3,282,000,000 3,204,900,386 1,365,607,574 1,533,681,024 42.6 23.3
itation
State Department for Lands and Physi-
3,889,982,863 3,889,982,863 3,380,982,863 3,380,982,863 1,545,570,763 1,867,190,701 45.7 48.0
cal Planning
State Department for Information
Communications Technology & Digital 3,851,300,000 3,903,300,000 2,391,300,000 2,443,300,000 1,217,952,888 1,680,903,748 49.8 43.1
Economy
State Department for Broadcasting &
6,553,972,277 6,628,828,269 3,888,972,277 3,963,828,269 1,751,946,965 2,153,246,344 44.2 32.5
Telecommunications
State Department for Sports 1,594,569,939 1,533,358,254 1,376,168,939 1,314,357,254 616,428,133 633,943,521 46.9 41.3
State Department for Culture and
2,846,600,000 2,664,062,198 2,441,600,000 2,259,062,198 1,150,953,874 1,087,830,354 50.9 40.8
Heritage
State Department for Youth Affairs 3,009,623,614 2,962,909,983 2,797,464,614 2,715,720,983 1,365,080,382 1,320,554,477 50.3 44.6
State Department for Energy 8,040,517,820 9,143,141,304 1,887,400,000 1,826,076,625 879,225,965 3,774,236,929 48.1 41.3
State Department for Livestock Devel-
9,239,740,000 5,678,182,065 3,082,740,000 3,078,657,065 1,356,448,411 1,374,082,273 44.1 24.2
opment
State Department for the Blue Economy
2,848,580,000 2,821,147,510 2,778,580,000 2,751,147,510 1,295,614,600 1,311,134,089 47.1 46.5
and Fisheries
State Department for Crop Develop-
15,349,250,000 18,627,500,431 7,753,300,000 11,031,550,431 3,790,396,961 6,086,499,445 34.4 32.7
ment
State Department for Cooperatives 1,927,880,000 1,788,852,470 775,780,000 636,752,470 258,905,706 774,084,408 40.7 43.3
State Department for Trade 2,362,900,000 3,260,791,035 1,973,500,000 1,890,391,035 799,494,689 1,211,854,989 42.3 37.2
State Department for Industry 2,871,400,000 2,987,626,198 2,466,400,000 2,548,626,198 1,067,847,453 1,135,215,274 41.9 38.0
State Department for Micro, Small and
1,877,970,000 1,871,563,354 1,680,370,000 1,660,363,354 681,610,522 648,605,443 41.1 34.7
Medium Enterprises Development
State Department for Investment
1,485,029,340 1,562,208,806 978,029,340 1,049,708,806 345,745,733 663,914,330 32.9 42.5
163
Promotion
164
State Department for Labour and Skills
4,349,518,491 4,168,257,996 1,741,418,491 1,561,757,996 787,273,635 2,173,124,016 50.4 52.1
Development
State Department for Social Protection
32,542,180,000 34,367,603,256 32,442,180,000 34,267,603,256 14,475,677,590 14,647,481,629 42.2 42.6
and Senior Citizen Affairs
State Department for Mining 1,465,200,000 2,094,051,872 1,365,200,000 1,994,051,872 441,183,441 640,580,091 22.1 30.6
State Department for Petroleum 25,222,411,755 54,497,003,462 342,960,000 311,474,278 104,813,636 27,989,653,340 33.7 51.4
State Department for Tourism 9,072,790,000 12,255,077,351 1,087,900,000 1,017,138,351 377,578,825 439,136,187 37.1 3.6
State Department for Wildlife 9,463,020,000 10,221,610,720 4,699,020,000 4,670,072,815 883,653,026 4,100,913,430 18.9 40.1
State Department for Gender and
1,339,410,000 2,125,997,741 1,204,410,000 1,990,997,741 493,267,293 464,108,081 24.8 21.8
Affirmative Action
State Department for Public Service 22,993,400,000 23,378,263,845 20,354,630,000 20,808,133,845 5,784,803,572 13,124,286,341 27.8 56.1
State Department for East African
718,373,820 927,707,282 718,373,820 927,707,282 436,376,279 365,098,659 47.0 39.4
Community
The State Law Office 6,219,300,000 6,394,334,436 5,654,620,000 5,812,654,436 2,415,826,342 2,396,926,306 41.6 37.5
The Judiciary 20,437,400,000 20,437,400,000 20,437,400,000 20,437,400,000 10,176,871,199 9,036,904,410 49.8 44.2
Ethics and Anti-Corruption Commis-
3,823,620,000 3,693,620,000 3,823,620,000 3,693,620,000 1,721,010,577 1,728,481,570 46.6 46.8
sion
National Intelligence Service 44,301,000,000 45,851,000,000 44,301,000,000 45,851,000,000 19,949,400,173 19,075,274,975 43.5 41.6
Office of the Director of Public Prose-
3,587,040,000 4,007,040,000 3,585,040,000 4,005,040,000 1,698,774,218 1,860,574,290 42.4 46.4
cutions
Office of the Registrar of Political
2,072,563,233 1,260,259,375 2,072,563,233 1,260,259,375 947,229,976 576,965,000 75.2 45.8
Parties
Witness Protection Agency 744,740,000 813,444,990 744,740,000 813,444,990 419,110,590 372,703,388 51.5 45.8
State Department for Environment &
4,196,000,000 4,149,751,579 3,577,100,000 3,230,851,579 1,883,052,994 1,751,630,191 58.3 42.2
Climate Change
State Department for Forestry 10,124,000,000 10,123,368,056 5,574,000,000 5,573,368,056 2,943,688,897 2,849,848,458 52.8 28.2
Kenya National Commission on Hu-
529,800,000 539,796,436 529,800,000 539,796,436 247,301,013 253,476,876 45.8 47.0
man Rights
National Land Commission 1,642,600,000 1,489,920,234 1,642,600,000 1,489,920,234 638,747,502 630,793,944 42.9 42.3
Independent Electoral and Boundaries
4,571,340,000 4,674,010,914 4,571,340,000 4,674,010,914 2,381,767,831 2,578,015,937 51.0 55.2
Commission
Parliamentary Service Commission 911,000,000 917,000,000 911,000,000 917,000,000 429,300,673 434,219,589 46.8 47.4
National Assembly 24,552,000,000 24,712,000,000 24,547,000,000 24,707,000,000 10,155,702,177 10,608,048,617 41.1 42.9
Parliamentary Joint Services 6,315,000,000 6,345,000,000 6,291,000,000 6,321,000,000 2,679,208,492 3,096,251,780 42.4 48.8
Senate 7,159,000,000 7,203,000,000 7,158,000,000 7,202,000,000 3,536,511,622 3,385,563,130 49.1 47.0
Judicial Service Commission 896,600,000 896,600,000 896,600,000 896,600,000 343,957,541 333,529,601 38.4 37.2
The Commission on Revenue Alloca-
516,450,000 516,815,077 516,450,000 516,815,077 167,364,284 177,484,076 32.4 34.3
tion
Public Service Commission 3,675,500,000 3,520,240,162 3,660,500,000 3,505,240,162 1,177,939,274 1,343,724,035 33.6 38.2
Salaries and Remuneration Commis-
562,190,000 550,322,775 562,190,000 550,222,775 206,554,188 213,413,496 37.5 38.8
sion
Teachers Service Commission 322,645,560,000 342,400,363,529 321,988,048,000 341,742,851,529 153,093,953,825 163,735,327,995 44.8 47.8
National Police Service Commission 1,193,510,000 1,151,958,088 1,193,460,000 1,151,908,088 550,062,626 544,944,630 47.8 47.3
Auditor General 7,678,880,000 7,978,880,000 7,421,880,000 7,571,880,000 2,859,529,456 3,491,763,409 37.8 43.8
Controller of Budget 766,920,000 707,369,689 766,920,000 706,769,689 236,831,145 223,067,561 33.5 31.5
The Commission on Administrative
767,510,000 745,194,424 767,510,000 745,194,424 263,727,820 275,796,207 35.4 37.0
Justice
National Gender and Equality Com-
468,900,000 440,289,511 468,900,000 440,289,511 197,709,226 220,721,629 44.9 50.1
mission
Independent Policing Oversight
1,052,700,000 1,019,274,178 1,052,700,000 1,019,274,178 486,930,307 496,371,234 47.8 48.7
Authority
TOTAL 1,564,887,276,942 1,681,234,660,679 1,302,803,730,688 1,360,121,959,262 560,985,401,770 752,919,950,928 41.2 44.8
Original Gross Esti- Revised Gross Esti- Original Net Esti- Revised Net Esti- Exchequer Issues % of Exch. % of Expenditure
Consolidated Fund Services Expenditure (Kshs.)
mates (Kshs.) mates I (Kshs.) mates (Kshs.) mates I (Kshs.) (Kshs.) To Net Est. to Gross Estimate
Public Debt 1,751,074,452,792 1,866,038,321,052 1,751,074,452,792 1,866,038,321,052 600,734,069,947 597,557,397,742 32.2 32.0
Pensions &Gratuities 189,089,778,297 189,089,778,298 189,089,778,297 189,089,778,298 59,005,441,987 82,302,028,241 31.2 43.5
Salaries, Allowances & Miscellaneous
23,532,697,914 23,721,822,760 23,532,697,914 23,721,822,760 8,207,260,646 8,486,266,328 34.6 35.8
(including Guaranteed Debt)
Total 1,963,696,929,003 2,078,849,922,110 1,963,696,929,003 2,078,849,922,110 667,946,772,580 688,345,692,311 32.1 33.1
Total-Recurrent 3,528,584,205,945.0 3,760,084,582,789.0 3,266,500,659,691.0 3,438,971,881,372.0 1,228,932,174,349.2 1,441,265,643,238.9 35.7 38.3
165
ANNEX IX: MDAs Development Expenditure by Sector
166
% of % of Ex-
Original Gross Esti- Revised Gross Es- Original Net Esti- Revised Net Esti- Exchequer Expenditure Exchequer penditure
Sector
mates (Kshs.) timates I (Kshs.) mates (Kshs.) mates I (Kshs.) Issues (Kshs.) (Kshs.) Issue to Net to Gross
Estimates Estimates
Agriculture, Rural and Urban
54,971,331,275 65,582,331,275 47,178,043,337 57,262,465,002 15,685,272,824 21,781,929,071 27.4 33.2
Development
Energy, Infrastructure and ICT 384,359,136,159 349,409,312,183 154,709,136,159 119,012,024,358 13,477,109,216 58,918,255,303 11.3 16.9
General Economics and Com-
31,375,270,000 32,867,535,065 31,062,270,000 32,429,535,065 3,912,657,717 6,966,580,699 12.1 21.2
mercial Affairs
Health 60,559,396,949 50,654,636,949 46,655,396,949 37,750,636,949 1,485,747,717 18,150,668,982 3.9 35.8
Education 33,099,445,507 33,954,068,228 27,066,022,700 28,706,068,228 10,947,943,642 8,798,589,552 38.1 25.9
Governance, Justice, Law and
9,871,623,050 15,172,450,700 9,051,623,050 14,422,450,700 4,108,464,377 11,094,483,049 28.5 73.1
Order
Public Administration and Inter-
115,981,255,075 116,502,318,502 101,614,078,889 101,077,834,334 8,451,615,301 36,501,303,014 8.4 31.3
national Relations
National Security 4,254,000,000 3,254,000,000 3,720,000,000 2,720,000,000 422,793,764 2,092,993,642 15.5 64.3
Social Protection, Culture and
24,961,050,000 25,031,300,000 8,628,050,000 8,631,300,000 1,003,006,710 8,942,593,921 11.6 35.7
Recreation
Environmental Protection, Water
88,211,000,000 90,791,744,391 51,131,000,000 55,202,744,391 10,911,954,544 24,160,985,886 19.8 26.6
and Natural Resources
Total 807,643,508,015 783,219,697,293 480,815,621,084 457,215,059,027 70,406,565,811 197,408,383,118 15.4 25.2
ANNEX X: MDAs Recurrent Expenditure by Sector
% of Exche- % of Expen-
Original Gross Revised Gross Es- Original Net Esti- Revised Net Esti- Exchequer Issues Expenditure quer Issue to diture to Re-
Sector
Estimates (Kshs.) timates I (Kshs.) mates (Kshs.) mates I (Kshs.) (Kshs.) (Kshs.) Revised Net vised Gross
Estimates Estimates
Agriculture, Rural and Urban
32,970,152,863 32,506,733,103 18,638,202,863 21,732,258,103 8,626,778,236 11,269,700,452 39.7 34.7
Development
Energy, Infrastructure and ICT 148,004,553,845 178,736,923,466 17,407,972,277 17,188,117,610 8,020,129,577 69,516,877,342 46.7 38.9
General Economics and Com-
30,044,533,160 39,575,463,320 18,930,043,160 24,173,824,320 10,297,419,177 13,232,406,555 42.6 33.4
mercial Affairs
Health 80,627,120,000 88,191,237,384 55,442,120,000 59,652,983,384 24,788,269,571 32,422,619,667 41.6 36.8
Education 595,480,758,972 655,657,496,367 542,835,928,592 586,924,215,896 221,643,939,963 299,436,326,152 37.8 45.7
Governance, Justice, Law and
220,529,534,434 225,163,373,991 219,307,384,434 223,912,723,991 108,830,146,223 112,987,428,303 48.6 50.2
Order
Public Administration and Inter-
194,209,841,624 182,823,844,261 183,601,357,318 170,171,750,076 70,863,602,840 93,301,586,136 41.6 51.0
national Relations
National Security 184,990,160,000 196,032,461,616 184,990,160,000 192,449,586,616 80,974,542,601 89,036,445,842 42.1 45.4
Social Protection, Culture and
45,681,902,044 47,822,189,428 42,003,242,044 44,109,499,428 18,888,680,906 20,327,042,078 42.8 42.5
Recreation
Environmental Protection, Water
32,348,720,000 34,724,937,743 19,647,320,000 19,806,999,838 8,051,892,676 11,389,518,401 40.7 32.8
and Natural Resources
Total 1,564,887,276,942 1,681,234,660,679 1,302,803,730,688 1,360,121,959,262 560,985,401,770 752,919,950,928 41.2 44.8
167
ANNEX XI: MDAs Total Expenditure by Sector
168
% of % of Ex-
Original Gross Esti- Revised Gross Esti- Original Net Esti- Revised Net Esti- Exchequer Expenditure Exchequer penditure
Sector
mates (Kshs.) mates I (Kshs.) mates (Kshs.) mates I (Kshs.) Issues (Kshs.) (Kshs.) Issue to Net to Gross
Estimates Estimates
Agriculture, Rural and Urban Devel-
87,941,484,138 98,089,064,378 65,816,246,200 78,994,723,105 24,312,051,061 33,051,629,522 30.8 33.7
opment
Energy, Infrastructure and Informa-
532,363,690,004 528,146,235,649 172,117,108,436 136,200,141,968 21,497,238,792 128,435,132,645 15.8 24.3
tion Communication Technology
General Economics and Commercial
61,419,803,160 72,442,998,385 49,992,313,160 56,603,359,385 14,210,076,893 20,198,987,254 25.1 27.9
Affairs
Health 141,186,516,949 138,845,874,333 102,097,516,949 97,403,620,333 26,274,017,288 50,573,288,649 27.0 36.4
Education 628,580,204,479 689,611,564,595 569,901,951,292 615,630,284,124 232,591,883,605 308,234,915,704 37.8 44.7
Governance, Justice, Law and Order 230,401,157,484 240,335,824,691 228,359,007,484 238,335,174,691 112,938,610,600 124,081,911,352 47.4 51.6
Public Administration and Interna-
310,191,096,699 299,326,162,763 285,215,436,207 271,249,584,410 79,315,218,141 129,802,889,150 29.2 43.4
tional Relations
National Security 189,244,160,000 199,286,461,616 188,710,160,000 195,169,586,616 81,397,336,365 91,129,439,484 41.7 45.7
Social Protection, Culture and Recre-
70,642,952,044 72,853,489,428 50,631,292,044 52,740,799,428 19,891,687,616 29,269,635,998 37.7 40.2
ation
Environment Protection, Water and
120,559,720,000 125,516,682,134 70,778,320,000 75,009,744,229 18,963,847,220 35,550,504,286 25.3 28.3
Natural Resources
MDAs Total 2,372,530,784,957 2,464,454,357,972 1,783,619,351,772 1,817,337,018,289 631,391,967,581 950,328,334,045 34.7 38.6

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NATIONAL GOVERNMENT

BUDGET IMPLEMENTATION REVIEW REPORT

FIRST SIX MONTHS

BUD GET IMPLEMENTATION REVIEW REPORT

FIRST SIX MONTHS

FCPA Dr. Margaret Nyakang’o, CBS

NATIONAL GOVERNMENT BUDGET IMPLEMENTATION REVIEW REPORT

NATIONAL GOVERNMENT BUDGET IMPLEMENTATION REVIEW REPORT

NATIONAL GOVERNMENT BUDGET IMPLEMENTATION REVIEW REPORT

Table 2.2: Summary of Exchequer Issues ------------------------------------------------------------------------6

Table 2.3: Exchequer Issues by Sector ---------------------------------------------------------------------------7

Table 2.4: Sectoral Development Estimates and Exchequer Issues ---------------------------------------------8

Table 2.5: Analysis of Exchequer Development Issues to MDAs by Sectors -----------------------------------8

Table 2.6: Sectoral Recurrent Estimates and Exchequer Issues ----------------------------------------------- 11

Table 2.8: CFS Budgetary Allocation and Exchequer Issues -------------------------------------------------- 15

Table 2.10: Withdrawal from the Equalisation Fund --------------------------------------------------------- 18

Table 3.1: Overall Budget Performance ------------------------------------------------------------------------ 19

Table 3.2: CFS Budget Performance (Kshs. Millions) --------------------------------------------------------- 22

Table 3.4: Composition of External Debt Stock by Maturity Period------------------------------------------ 23

Table 3.5: Charges on Overdraft Facility by Month ----------------------------------------------------------- 24

Table 3.8: Pension and Gratuities Budget Performance ------------------------------------------------------- 29

Table 3.9: Breakdown of Development Expenditure by MDAs (Kshs. Millions) ---------------------------- 32

Table 3.10: Breakdown of Recurrent Expenditure by MDAs (Kshs. Million) -------------------------------- 36

Table 3.11:National Government Pending Bills Summary --------------------------------------------------- 43

Table 4.1: ARUD Sector-Analysis of Exchequer Issues and Expenditure ------------------------------------ 45

Table 4.2: ARUD Sector Budget Performance by Programme ------------------------------------------------ 48

Table 4.4: Education Sector-Analysis of Exchequer Issues and Expenditure. -------------------------------- 53

Table 4.5: Education Sector’s Programme Performance ------------------------------------------------------- 55

Table 4.7: EI & ICT-Analysis of Exchequer Issues and Expenditure ----------------------------------------- 60

Table 4.8: EI & ICT Sector’s Programme Performance ------------------------------------------------------- 63

Table 4.10: EPWNR Sector-Analysis of Exchequer Issues and Expenditure -------------------------------- 68

Table 4.11: EPWNR Sector’s Programme --------------------------------------------------------------------- 70

Table 4.13: GECA Sector-Analysis of Exchequer Issues and Expenditure ----------------------------------- 75

Table 4.14: GECA Sector Budget Performance by Programmes --------------------------------------------- 77

Table 4.16: GJLO Sector-Analysis of Exchequer Issues and Expenditure ------------------------------------ 83

Table 4.17: GJLO Sector’s Programme and Sub-Programmes ------------------------------------------------ 86

Table 4.19: Health Sector-Analysis of Exchequer Issues and Expenditure ---------------------------------- 93

Table 4.20: Health Sector’s Performance by Programme ------------------------------------------------------ 94

Table 4.23: National Security Sector’s Programme Performance --------------------------------------------- 99

Table 4.25: PAIR Sector’s Programme Performance --------------------------------------------------------- 106

Table 4.28: SPCR Sector’s Programme Performance --------------------------------------------------------- 117

NATIONAL GOVERNMENT BUDGET IMPLEMENTATION REVIEW REPORT

Figure 2.2: Receipts into the Consolidated Fund ---------------------------------------------------------------5

Figure 2.3: Proportion of Exchequer Issues by Vote ------------------------------------------------------------6

Figure 3.2: Expenditure by Sector (Kshs. Billion) ------------------------------------------------------------- 20

Figure 3.4: Trend in Public Debt Stock ------------------------------------------------------------------------- 23

Figure 3.6: Trend in Pensions and Gratuities Performance Trend -------------------------------------------- 30

Figure 3.7: Breakdown Summary of MDAs’ Development Expenditure ------------------------------------- 35

Figure 4.1: Budgetary Allocation Trend for ARUD Sector ---------------------------------------------------- 45

Figure 4.2: Exchequer Issues to ARUD Sector ----------------------------------------------------------------- 47

Figure 4.4: Exchequer Issues to the Education Sector. -------------------------------------------------------- 54

Figure 4.6: Exchequer Issues to the EI & ICT Sector --------------------------------------------------------- 62

Figure 4.8: Exchequer Issues to EPWNR Sector -------------------------------------------------------------- 69

Figure 4.10: Exchequer Issues to the GECA Sector ----------------------------------------------------------- 76

Figure 4.12: Exchequer Issues to the GJLO Sector ------------------------------------------------------------ 85

Figure 4.14: Exchequer Issues to the Health Sector ----------------------------------------------------------- 93

Table 4.20: Health Sector’s Performance by Programme ------------------------------------------------------ 94

Figure 4.16: Exchequer Issues to the National Security Sector ----------------------------------------------- 99

Figure 4.18: Exchequer Issues to the PAIR Sector ----------------------------------------------------------- 105

Figure 4.20: Exchequer Issues to the SPCR Sector ----------------------------------------------------------- 116