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.

KSh 55.9 billion Published approved-allocation subtotal · FY 2025/26 Partial corpus — not a national total
KSh 2.9 trillion Exchequer issued · national government Controller of Budget · First Nine Months FY 2025/26
KSh 3.4 trillion Reported expenditure · MDAs and CFS Excludes county transfers · First Nine Months FY 2025/26
290 Source-bound rows

Official NG-CDF Board records

Constituency allocations · FY 2025/26

NG-CDF pays constituencies in bands. Across all 290 seats there are only 19 different amounts, and the largest is just 1.28× the smallest. A seat's figure is a band, not a placing — so read this as a distribution, never as a league table.

Browse all 290

The first ten of 290, alphabetically — every one of them, and every other seat, is one search away.

The first ten of the 290 NG-CDF constituency allocations for FY 2025/26, in alphabetical order
Constituency Approved allocation Seats paid the same
Ainabkoi Uasin Gishu County KSh 173,351,923 20 seats
Ainamoi Kericho County KSh 202,243,910 53 seats
Aldai Nandi County KSh 202,243,910 53 seats
Alego Usonga Siaya County KSh 202,243,910 53 seats
Awendo Migori County KSh 182,982,585 74 seats
Bahati Nakuru County KSh 192,613,248 101 seats
Balambala Garissa County KSh 192,613,248 101 seats
Banissa Mandera County KSh 192,613,248 101 seats
Baringo Central Baringo County KSh 192,664,248 This seat only
Baringo North Baringo County KSh 192,613,248 101 seats

How we know

All 290 expected constituency records for FY 2025/26 are published. Each one replays from the NG-CDF Board's own record, carrying its own SHA-256 and countercheck receipt.

The corpus receipt for this year is UNRECONCILED, so the KSh figure above is reported as a published subtotal rather than a national total.

All 290 records Methodology

Reconciled actuals · Controller of Budget

National budget execution · FY 2025/26

Read the COB report →

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.

Not stated Revised estimates No revised-estimates total in this report
KSh 2.7 trillion Exchequer issued
Not stated Total spent No single expenditure total in this report

This report states exchequer issues but no expenditure split by vote type, so there is no development / recurrent / CFS absorption to show for First Nine Months FY 2025/26. The vote-by-vote figures the Controller does print for this period are in the table below.

Approved estimates · National Treasury Budget Book

Ministries and MDAs · FY 2025/26

Browse projects

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.

Approved · issued · spent · decided

Budget Watch

Methodology

Institutions, year by year

What the Budget Book approved for each institution, beside what the Controller of Budget reports it was issued and actually spent. The two sources are joined on the vote code both of them use; a year one source covers and the other does not carries no figure on that side, never a zero.

Institution FY Approved Issued Spent Period covered
Teachers Service Commission 2025/26 KSh 387.2 billion KSh 296.6 billion KSh 300.4 billion First nine months
2024/25 KSh 358.2 billion KSh 261.8 billion KSh 269.3 billion First nine months
State Department for Roads 2025/26 KSh 221.8 billion KSh 49.9 billion KSh 134.9 billion First nine months
2024/25 KSh 199.0 billion KSh 28.8 billion KSh 119.0 billion First nine months
Ministry of Defence 2025/26 KSh 202.3 billion KSh 138.9 billion KSh 151.7 billion First nine months
2024/25 KSh 173.1 billion KSh 116.8 billion KSh 130.5 billion First nine months
State Department for Higher Education 2025/26 KSh 143.7 billion KSh 78.7 billion KSh 128.4 billion First nine months
2024/25 KSh 125.4 billion KSh 64.7 billion KSh 123.6 billion First nine months
State Department for Basic Education 2025/26 KSh 127.9 billion KSh 90.7 billion KSh 94.5 billion First nine months
2024/25 KSh 142.3 billion KSh 98.4 billion KSh 98.1 billion First nine months
National Police Service 2025/26 KSh 127.1 billion KSh 92.9 billion KSh 97.3 billion First nine months
2024/25 KSh 110.6 billion KSh 74.3 billion KSh 88.6 billion First nine months
State Department for Housing & Urban Development 2025/26 KSh 123.8 billion KSh 9.1 billion KSh 93.9 billion First nine months
2024/25 KSh 87.6 billion KSh 3.2 billion KSh 44.2 billion First nine months
The National Treasury 2025/26 KSh 106.9 billion KSh 62.1 billion KSh 69.9 billion First nine months
2024/25 KSh 135.1 billion KSh 56.5 billion KSh 72.3 billion First nine months

The bars encode approved money, scaled to the largest institution shown. “Issued” is what the exchequer released, not what was contracted; “spent” is what the institution reported spending. Neither is evidence that anything was delivered.

Constituency projects

No NG-CDF project register has been read into the warehouse.

What Parliament decided

The figures above are Treasury’s estimate of the budget and the Controller’s report on it. Neither is the decision. These are the series that carry the legal authority for the money — and the count beside each is how many we hold, which is how you can tell what this page cannot yet answer.

Series Answers Authority Documents held
Appropriation Acts what the House actually voted each institution, in law Parliament of Kenya / Kenya Law 0
Supplementary Estimates how the approved budget was revised during the year The National Treasury, as approved by Parliament 0
Division of Revenue how revenue was split between national and county government Parliament of Kenya / Kenya Law 0
County Allocation of Revenue each county's share of the equitable allocation Parliament of Kenya / Kenya Law 0

A zero here is a statement about our own coverage, never about Parliament. Every one of these documents is public; none of them has a loader in this application yet.

Office of the Auditor-General

Audit reports we hold

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

Open any constituency to see its figure, its comparison against the other 289, and the exact record behind it.

How this data should be read

Which source may establish what

The observatory follows a claim-scoped chain of official sources: the National Treasury for budget estimates, the Controller of Budget for exchequer issues and reported implementation, the Auditor-General for audit reports, and the NG-CDF Board for constituency allocations and project registers. An official source is used only for the claim it is authorised to establish. An allocation is never presented as a disbursement, expenditure or completed project.

How a figure is proved before it is published

Each public figure must replay deterministically from exact server-fetched source bytes, an admitted source URL and an exact record locator. Fresh, provider-backed adversarial lenses independently check correctness, identity and currency. Every lens must confirm; an unknown or refutation is retained for diagnosis but withheld. The receipt is internally generated, cryptographically attested and append-only. No human approval ceremony is required.

What AI may not do here

AI may explain the cited record, but it cannot invent a missing amount, turn absence into zero, infer wrongdoing without an audit source, or claim that an outcome was caused by one budget line. Partial source coverage is labelled as a subtotal until the expected official record set is complete.

Open the full methodology page