Understanding public funds helps you hold leaders accountable. Here are the latest official figures for the 2025/2026 financial year.
How KSh 4.24 trillion is shared
Total county allocation: KSh 474.9 billion (2025/26) [citation:2]
Unconditional transfer from national government
KSh 415 Billion
Final mediated amount [citation:7]
Funds for specific national priorities
~KSh 60 Billion
For marginalized areas
0.5% of national revenue (Article 204)
For disasters & unforeseen events
Maximum 2% of county budget (PFM Act)
Money counties collect locally
Property rates, permits, parking, entertainment taxes
Capital projects & infrastructure
KSh 3.12B development out of KSh 9.44B total [citation:10]
KSh 58.7 billion allocated for 2025/2026 [citation:3][citation:8]
Official figures from the National Treasury [citation:1][citation:2]
Debt-to-GDP ratio projected to decline from 63% in 2024 towards 55% by 2028 [citation:2]. Fiscal deficit target: 4.3% of GDP.
Investments in the digital future (2025/26)
Legal frameworks that protect public funds and your right to information
Articles 201-225 on public finance management
Governs budgeting, spending & accounting
Final county share: KSh 415 billion
Demand to see budgets, expenditure reports, procurement details
Must be consulted during budget preparation (Article 201)
NG-CDF allocation formula for 2025/2026 explained [citation:1]
From total equal share pool of KSh 39 billion [citation:1]
Distributed based on number of wards per constituency [citation:1]
Total NG-CDF allocation 2025/26: KSh 58.7 billion
Up from KSh 54.8 billion in 2024/25 [citation:1]
Constituencies with highest allocations receive KSh 206-221 million [citation:1][citation:5]
NG-CDF spending rules under the 2023 Amendment Act
The average KSh 202 million per constituency is not a blank cheque. The law sets strict percentage caps to ensure funds address local priorities, especially education and development. Here's the official breakdown:
| Spending Category | Legal Cap | Purpose & Examples |
|---|---|---|
| Education Bursaries & Scholarships | Up to 40% | Supporting needy students in secondary schools, colleges, and universities. Prevents drop‑outs and improves transition rates. |
| Climate Change Mitigation | Max 5% | Afforestation, reforestation, tree seedling production, and grassroots sensitisation on climate action. |
| Constituency Digital Hubs | Up to 3% | Utilities, maintenance, and operational costs of digital hubs to equip youth with technological skills. |
| School Feeding Programmes | Permitted | Especially in drought‑prone areas, to keep children in school (introduced by 2023 amendments). |
| Other Development Projects | Remaining | School infrastructure (classrooms, labs), water projects, roads, and community facilities. For example, the KSh 22M tuition block at Sierra Girls in Nambale . |
Legal basis: NG‑CDF (Amendment) Act, 2023 . The Act also allows flexibility for school feeding programmes and requires that at least 70% of the fund be used for development (education and infrastructure), while administration costs are capped separately at 3% of the total allocation.
🔍 Key Insight: The variation comes from the 25% ward-based allocation - constituencies with more wards receive more from this pool. The lowest allocations are around KSh 161 million (Tetu, Ndia, Mathioya, Kangema, Saku, Kilome) [citation:1].
Breaking down the KSh 415 billion county allocation [citation:2]
KSh 415 Billion
Unconditional allocation from national government [citation:2]
KSh 79.2 Billion
Conditional grants from national & development partners [citation:3]
~KSh 60 Billion
What counties collect locally [citation:8]
Special Allocation (Fourth Formula): 12 counties receive additional KSh 4.46 billion [citation:9]
Elgeyo Marakwet, Embu, Isiolo, Kirinyaga, Laikipia, Lamu, Nyamira, Nyandarua, Samburu, Taita Taveta, Tharaka-Nithi, Vihiga
Total Budget: KSh 15.83 Billion
Total Budget: KSh 15.01 Billion
⚠️ Key Challenge: Own Source Revenue
Counties average only 65% of their OSR targets. In 2023/24, counties targeted KSh 78.6B but collected only KSh 59.0B - a KSh 19.6B shortfall [citation:8].
Plus special allocation for 12 disadvantaged counties
Now that you know the official 2025/26 figures, use this knowledge to hold your leaders accountable.
