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

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.

Budget Watch

Methodology

Project 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

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