Public finance
Public Finance Observatory
National budget and spending
Where the money goes
Follow the public-money lifecycle without blending unlike claims. Approved, revised, released, spent, delivered and audited values remain separate, and every published figure replays from retained official-source bytes.
Coverage: 290 of 290 constituency allocation records for FY 2025/26. The displayed amount is the subtotal of published records only.
Official NG-CDF Board records
Constituency allocations · FY 2025/26
Ten of 290 constituencies, in no particular order — not a ranking. NG-CDF is paid in bands, so most constituencies receive exactly the same amount as dozens of others. Every figure was checked against the NG-CDF Board's own record before we published it.
| Constituency | Approved allocation | Full record |
|---|---|---|
| Mwea | KSh 221,505,235 | Record & comparison → |
| Gichugu | KSh 192,613,248 | Record & comparison → |
| Kinango | KSh 211,874,573 | Record & comparison → |
| Ndia | KSh 173,351,923 | Record & comparison → |
| Kirinyaga Central | KSh 182,986,585 | Record & comparison → |
| Kangema | KSh 173,351,923 | Record & comparison → |
| Mathioya | KSh 173,351,923 | Record & comparison → |
| Kiharu | KSh 202,243,910 | Record & comparison → |
| Kigumo | KSh 192,613,248 | Record & comparison → |
| Maragwa | KSh 202,243,910 | Record & comparison → |
Reconciled actuals · Controller of Budget
National budget execution · FY 2025/26
Reconciled national totals across all votes — including Consolidated Fund Services (debt & pensions) and county transfers — as reported by the Controller of Budget. Broader than the ministerial-vote figures in the table below.
Approved estimates · National Treasury Budget Book
Ministries and MDAs · FY 2025/26
The 87 voted institutions in the Programme-Based Budget Book for FY 2025/26, largest first. Together they total KSh 2,549,543,978,440 — exactly the figure the book prints as its own TOTAL VOTED EXPENDITURE, which is how we know no vote is missing. This is not the national budget: Consolidated Fund Services (debt and pensions) sit outside the voted table, and NG-CDF is funded inside the National Treasury’s own vote rather than alongside it.
| Institution | Approved estimate | Exchequer issued | Spent |
|---|---|---|---|
| Teachers Service Commission | KSh 387.2 billion | KSh 296.6 billion | KSh 300.4 billion |
| State Department for Roads | KSh 221.8 billion | KSh 49.9 billion | KSh 134.9 billion |
| Ministry of Defence | KSh 202.3 billion | KSh 138.9 billion | KSh 151.7 billion |
| State Department for Higher Education | KSh 143.7 billion | KSh 78.7 billion | KSh 128.4 billion |
| State Department for Basic Education | KSh 127.9 billion | KSh 90.7 billion | KSh 94.5 billion |
| National Police Service | KSh 127.1 billion | KSh 92.9 billion | KSh 97.3 billion |
| State Department for Housing & Urban Development | KSh 123.8 billion | KSh 9.1 billion | KSh 93.9 billion |
| The National Treasury | KSh 106.9 billion | KSh 62.1 billion | KSh 69.9 billion |
| State Department for Medical Services | KSh 106.0 billion | KSh 51.0 billion | KSh 64.5 billion |
| State Department for Energy | KSh 63.5 billion | KSh 19.4 billion | KSh 43.0 billion |
| State Department for Economic Planning | KSh 63.0 billion | KSh 43.0 billion | KSh 48.4 billion |
| State Department for Water & Sanitation | KSh 54.0 billion | KSh 20.8 billion | KSh 31.9 billion |
Approved estimates are read from the National Treasury’s Programme-Based Budget Book; exchequer issues and expenditure from the Controller of Budget’s vote annexes, joined on the vote code both sources use. The two documents agree on the development total to the shilling. “Not reported” means the Controller printed no figure for that institution — it never means nothing moved.
Budget Watch
MethodologyProject rows will appear source by source: plan, appropriation, contract, payment, physical progress and outcome. Missing links will stay visible rather than being guessed.
Office of the Auditor-General
Audit reports we hold
- AUDITOR-GENERAL’S REPORT ON NATIONAL GOVERNMENT – 2024-2025 FY 2024/25 · published 22 May 2026 · 12.8 MB
- AG’s PERFORMANCE AUDIT REPORT ON MANAGEMENT OF UNCLAIMED FINANCIAL ASSETS BY UFAA published 23 Oct 2025 · 30.6 MB
- Auditor-Generals’s Summary Report on Political Parties 2023-2024 FY 2023/24 · published 13 Aug 2025 · 8.2 MB
- Auditor General’s Popular Report on National Government 2023-2024 FY 2023/24 · published 19 Jun 2025 · 7.0 MB
- Special Audit Report of the Auditor-General on the Proceeds and Utilisation of Eurobond April 2019 published 8 Jul 2024 · 13.3 MB
- Special Audit Report on Debt Servicing of External Loans in Kenya published 8 Jul 2024 · 32.7 MB
- REPORT OF THE AUDITOR GENERAL FOR THE COUNTY GOVERNMENTS FOR THE YEAR 2020-2021 _VOLUME I COUNTY EXECUTIVES FY 2020/21 · published 3 Feb 2023 · 7.6 MB
- REPORT OF THE AUDITOR GENERAL FOR THE COUNTY GOVERNMENTS FOR THE YEAR 2020-2021 _VOLUME II COUNTY ASSEMBLIES FY 2020/21 · published 3 Feb 2023 · 6.6 MB
We list the reports and link the exact file. We do not restate individual findings: attributing an audit query to the wrong institution is a serious harm and we will not automate it. Read the report.
Source Documents
- NG-CDF Board — constituency allocations endpoint 290 constituency records captured on 26 July 2026 · 184,255 bytes retained CLEAN source replay · each record carries its own SHA-256 and countercheck receipt
Open any constituency to see its figure, its comparison against the other 289, and the exact record behind it.