COMMISSION ON REVENUE ALLOCATION

Promoting an equitable society

COUNTY BUDGETS: 2013 2014

12TH AUGUST 2013

CONTENTS
PAGE SECTION A Foreword... Inter-governmental Budget and Economic Council.. Objects of Devolution.. Principles of Devolved Government. Principles of Public Finance... Fiscal Responsibility Principles... County Budgets Summary for FY 2013/2014..... SECTION B COUNTY BUDGETS Baringo County.... Bomet County ..... Bungoma County .... Busia County ..... Elgeyo Marakwet County.... Embu County.. Garissa County.. Homa Bay County.... Isiolo County..... Kajiado County........ Kakamega County.... Kericho County..... Kiambu County..... Kilifi County.... Kirinyaga County.. Kisii County.... Kisumu County..... Kitui County. Kwale County.....
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i ii iv iv v vi vii

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19

PAGE Laikipia County.... Lamu County..... Machakos County. Makueni County Mandera County Marsabit County Meru County Migori County. Mombasa County.. Muranga County.. Nairobi County.. Nakuru County.. Nandi County.... Narok County. Nyamira County... Nyandarua County.. Nyeri County.. Samburu County... Siaya County..... Taita Taveta County...... Tana River County... Tharaka-Nithi County... Trans Nzoia County. Turkana County. Uasin Gishu County. Vihiga County.... Wajir County... West Pokot County.. 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47

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SECTION A

iv

FOREWORD FROM THE COMMISSION CHAIRMAN This booklet has specifically been compiled to present a summary of county budgets to the first Inter-Governmental Budget and Economic Council Meeting of August 12, 2013. It contains data on intergovernmental transfers by county, revenue generated at county-level, and expenditure estimates. An attempt has been made to collapse expenditure estimates by three categories, namely; recurrent development and debt resolution. An aggregation of county budgets shows that 69% of revenues will come from national government transfers while 31% will be generated from own revenue sources. A look at individual county budgets reveals the following: Details Surplus budget Balanced budget Deficit of 1% - 5% Deficit of 6% - 10% Deficit of 11% - 15% Deficit of 16% - 20% Deficit of over 20% Totals No. of counties 11 11 7 4 3 3 8 47 Percentage 23% 23% 15% 9% 6% 6% 17% 100%

The top five counties with the highest budget deficit are; Vihiga (91%), Mombasa (86%), Nyamira (70%), Siaya (43%) and Kisumu (38%). We are in talks with these counties to know what expenditures they plan to reduce so that they achieve balanced budgets. Furthermore, we are liaising with counties of Kisii and Mombasa to understand the sources of the huge external funding that they have factored into their budgets. Every effort has been made to ensure the approved county budgets data are appropriately summarized. H owever, we request anyone who spots a major error to point it out to us through our contacts indicated at the back cover of this booklet.

Micah Cheserem CHAIRMAN

i

OBJECTS OF THE PUBLIC FINANCE MANAGEMENT ACT, 2012 ESTABLISHMENT, PURPOSE AND COMPOSITION OF THE INTERGOVERNMENTAL BUDGET AND ECONOMIC COUNCIL PFM Article 187 (1) There is established a council to be known as the Intergovernmental Budget and Economic Council comprisinga) the Deputy President who shall be the Chairperson; b) the Cabinet Secretary; c) a representative of the Parliamentary Service Commission; d) a representative of the Judicial Service Commission; e) the Chairperson of the Commission on Revenue Allocation or a person designated by the Chairperson; f) the Chairperson of the Council of County Governors; g) every County Executive Committee member for finance; and h) the Cabinet Secretary responsible intergovernmental relations. (2) for

The purpose of the Council is to provide a forum for consultation and cooperation between the national government and county governments on The National Treasury shall provide secretariat services to the Council and assign or appoint such support staff as may be necessary for the Council to effectively perform its functions.

(4)

ii

Some Functions of the Council:1. Article 187 (2)

b) matters relating to budgeting, the economy and

financial management and integrated development at the national and county level; c) matters relating to borrowing and the framework for national government loan guarantees, criteria for guarantees and eligibility for guarantees; d) agree on the schedule for the disbursement of available cash from the Consolidated Fund on the basis of cash flow projections; h) any other matter which the Deputy President in consultation with other Council members may decide.

2. Article17 (7)

The disbursement referred to in subsection (6) shall be done in accordance with a schedule prepared by the National Treasury in consultation with the Intergovernmental Budget and Economic Council, with the approval of the Senate, and published in the Gazette, as approved, not later than the 30th May in every year. If a State organ or other public entity encounters a serious financial problem or anticipates serious challenges in performing its financial function or meeting its financial commitments, it shall immediatelya) seek solutions to resolve the financial problems; b) notify the Cabinet Secretary or the County Executive Committee member for finance where the State organ is a county government Organ; c) notify the Controller of Budget and Commission on Revenue Allocation; and the

3. Article 92(3)

d) inform the Intergovernmental Budget and Economic Council, of the nature of the financial problem and proposed remedial measures it proposes to put in place.

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OBJECTS OF THE CONSTITUTION OF KENYA, 2010 CHAPTER ELEVEN DEVOLVED GOVERNMENT OBJECTS AND PRINCIPLES OF DEVOLVED GOVERNMENT ART. 174: OBJECTS OF DEVOLUTION The objects of the devolution of government are-

a. to promote Democratic and accountable exercise of power; b. to foster national unity by recognising diversity; c. to give powers of self-governance to the people and enhance the
participation of the people in the exercise of the powers of the State and in making decisions affecting them; to recognise the right of communities to manage their own affairs and to further their development; to protect and promote the interests and rights of minorities and marginalised communities; to promote social and economic development and the provision of proximate, easily accessible services throughout Kenya; to ensure equitable sharing of national and local resources throughout Kenya; to facilitate the decentralisation of State organs, their functions and services, from the capital of Kenya; and to enhance checks and balances and the separation of powers.

d. e. f. g. h. i.

ART. 175: PRINCIPLES OF DEVOLVED GOVERNMENT County governments established under this Constitution shall reflect the following principlesa) county governments shall be based on democratic principles and the separation of powers; b) county governments shall have reliable sources of revenue to enable them to govern and deliver services effectively; and c) no more than two-thirds of the members of representative bodies in each county government shall be of the same gender.

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OBJECTS OF THE CONSTITUTION OF KENYA, 2010 CHAPTER TWELVE PUBLIC FINANCE PRINCIPLES AND FRAMEWORK OF PUBLIC FINANCE ART 201: PRINCIPLES OF PUBLIC FINANCE Article 201 of the Constitution of Kenya (CoK) stipulates the principles that shall guide all aspects of public finance. These are; 1. Openness, accountability and public participation in financial matters. 2. Public finance system should promote equitable society, by : a. Sharing the burden of taxation fairly, b. Sharing the nationally raised revenue equitably among national and county governments, c. Expenditure that promotes equitable development of the country, d. Expenditure that makes special provision for marginalised groups and areas, and e. Make special provisions for marginalised areas and groups. 3. Burden and benefits of the use of resources and borrowing should be shared equitable between present and future generations. 4. Public money shall be used in a prudent and responsible way. 5. Financial management should be responsible. 6. Fiscal reporting shall be clear.

OBJECTS OF THE PUBLIC FINANCE MANAGEMENT ACT, 2012 SECTION 107 FISCAL RESPONSIBILITY PRINCIPLES Section 107 of the Public Finance Management (PFM) Act, 2012 requires the County Treasury to enforce fiscal responsibility principles in managing the county governments public finances. These principles are: 1. Recurrent expenditure shall not exceed the county governments total revenue. 2. Over the medium term a minimum of thirty percent of the budget shall be allocated to the development expenditure. 3. Expenditure on wages and benefits for public officers shall not exceed a percentage of the total revenue as prescribed by the County Executive member for finance in regulations and approved by the County Assembly. 4. Over the medium term, the governments borrowings sh all be used only for the purpose of financing development expenditure and not for recurrent expenditure. 5. The county debt shall by county assembly. be maintained at a sustainable level as approved

6. Fiscal risks shall be managed prudently. 7. A reasonable degree of predictability with respect to the level of tax rates and tax bases shall be maintained, taking into account any tax reforms that may be made in the future.

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COUNTY BUDGETS SUMMARY FOR THE FINANCIAL YEAR 2013/2014

A B C = (a ) + (b) D E F G= (d)+('e) + (f) H= ('c) - (g) I

County

Total National Gvt Transfers

Total Own Grand Total Recurr. Dvlpt. Debt Revenues Revenue Expenditure Expenditure Resolution

Total County Budget Expenditure

Variance

% Variance

Baringo Bomet Bungoma Busia Elgeyo/Marakwet Embu Garissa Homa Bay Isiolo Kajiado Kakamega Kericho Kiambu Kilifi Kirinyanga Kisii Kisumu Kitui Kwale Laikipia Lamu Machakos Makueni Mandera Marsabit Meru Migori Mombasa Muranga Nairobi Nakuru Nandi Narok Nyamira Nyandarua Nyeri Samburu Siaya Taita Taveta Tana River Tharaka Nithi Tranzoia Turkana Uasin Gishu Vihiga Wajir West Pokot Grand Total

3,630 3,715 5,949 4,245 3,137 3,364 4,696 5,726 2,423 3,512 7,356 3,613 6,264 5,820 2,830 5,824 4,867 5,834 4,029 2,758 1,600 5,474 4,721 6,781 4,068 5,508 4,760 4,348 4,322 9,896 6,961 3,887 4,146 3,317 3,435 4,071 2,805 3,972 2,626 3,119 2,435 3,923 7,894 4,067 3,029 5,648 3,593 210,000

862 261 2,754 230 600 440 151 131 600 517 5,900 293 6,367 2,317 438 23,913 2,529 448 497 1,500 353 2,205 200 244 44 6,572 592 7,346 1,300 15,204 1,402 294 5,257 65 156 479 210 153 264 87 84 501 352 1,467 200 119 30 95,928

4,492 3,976 8,702 4,475 3,736 3,804 4,847 5,857 3,023 4,029 13,256 3,906 12,631 8,137 3,268 29,738 7,396 6,282 4,526 4,258 1,953 7,679 4,921 7,024 4,112 12,080 5,352 11,693 5,622 25,101 8,363 4,181 9,403 3,382 3,591 4,550 3,015 4,125 2,891 3,206 2,519 4,424 8,246 5,534 3,229 5,767 3,623 305,928

3,001 2,057 4,855 1,657 1,996 1,687 3,276 3,076 1,525 2,970 6,087 2,139 7,164 5,848 2,279 4,467 6,428 3,716 3,015 2,706 844 3,708 3,684 3,656 2,019 3,039 4,260 10,595 3,731 14,926 5,376 1,709 5,722 2,636 1,691 2,123 1,605 2,839 1,664 2,027 1,061 3,063 2,971 3,762 3,706 2,757 1,888 167,006 50.8%

1,787 3,012 3,637 2,250 1,522 1,560 1,571 2,658 1,717 1,063 7,168 1,393 5,468 3,111 989 25,839 3,412 2,690 1,074 3,203 1,367 4,119 2,246 4,187 1,966 5,233 2,241 11,192 1,861 7,600 3,497 2,630 3,979 3,253 2,614 2,428 1,459 3,099 1,215 1,168 1,314 1,650 5,275 2,060 2,448 4,172 1,149 160,547 48.8% 1,393 0.4% 30 390 401 362 211

4,788 5,069 8,703 3,907 3,518 3,247 4,847 5,734 3,241 4,033 13,256 3,532 12,631 8,959 3,268 30,306 10,201 6,406 4,089 5,910 2,211 7,827 5,929 7,843 3,985 8,272 6,501 21,787 5,622 22,915 9,273 4,339 9,701 5,889 4,305 4,550 3,065 5,938 2,879 3,195 2,375 4,713 8,246 5,821 6,153 6,929 3,037 328,946 100.0%

-296 -1,093 568 218 557 123 -218 -4 374 -822 -568 -2,806 -124 437 -1,652 -258 -148 -1,008 -819 127 3,808 -1,148 -10,094 2,185 -910 -158 -298 -2,507 -713 -50 -1,813 12 11 144 -288 -287 -2,925 -1,162 586 -23,019 -7.0%

-7% -27% 0% 13% 6% 15% 0% 2% -7% 0% 0% 10% 0% -10% 0% -2% -38% -2% 10% -39% -13% -2% -20% -12% 3% 32% -21% -86% 0% 9% -11% -4% -3% -74% -20% 0% -2% -44% 0% 0% 6% -7% 0% -5% -91% -20% 16% -8%

68.6%

31.4%

100.0%

Note: Total revenue by county reflected in Section B may vary from this schedule because not all counties used inter-governmental transfer amounts as shown in Column A of this summary.
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COUNTY BUDGET SUMMARY FOR THE FINANCIAL YEAR 2013/2014 Sorted by County - Alphabetical
All Amounts in Ksh. Millions County Equitable Share Other Revenues Total Revenue Total County Budget Expenditure 4,788 5,069 8,703 3,907 3,518 3,247 4,847 5,734 3,241 4,033 13,256 3,532 12,631 8,959 3,268 30,306 10,201 6,406 4,089 5,910 2,211 7,827 5,929 7,843 3,985 8,272 6,501 21,787 5,622 25,225 9,273 4,339 9,701 5,889 4,305 4,550 3,065 5,938 2,879 3,194 2,375 4,713 8,246 5,821 6,153 6,929 3,015 331,232 Surplus or Deficit % Deficit

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47

Baringo Bomet Bungoma Busia Elgeyo/Marakwet Embu Garissa Homa Bay Isiolo Kajiado Kakamega Kericho Kiambu Kilifi Kirinyanga Kisii Kisumu Kitui Kwale Laikipia Lamu Machakos Makueni Mandera Marsabit Meru Migori Mombasa Muranga Nairobi Nakuru Nandi Narok Nyamira Nyandarua Nyeri Samburu Siaya Taita Taveta Tana River Tharaka Nithi Tranzoia Turkana Uasin Gishu Vihiga Wajir West Pokot Grand Total

3,199 3,861 5,949 4,200 2,918 2,807 4,221 4,962 2,400 3,525 7,356 3,238 6,264 5,820 2,829 5,188 4,471 5,315 3,749 3,100 1,746 4,950 4,721 6,550 3,678 4,749 4,142 4,828 4,321 9,500 5,900 2,891 4,146 3,318 3,435 4,071 2,808 4,000 2,420 2,914 2,434 3,923 7,664 4,353 3,028 5,652 3,037 200,551

1,244 786 2,753 229 600 439 626 342 600 517 5,899 294 6,367 2,246 438 24,549 3,529 639 936 1,500 354 2,205 200 721 272 1,558 593 7,346 1,300 15,844 1,401 294 5,557 65 156 479 420 153 458 513 84 501 883 1,468 200 359 97,917

4,443 4,647 8,702 4,429 3,518 3,246 4,847 5,304 3,000 4,042 13,255 3,532 12,631 8,066 3,267 29,737 8,000 5,954 4,685 4,600 2,100 7,155 4,921 7,271 3,950 6,307 4,735 12,174 5,621 25,344 7,301 3,185 9,703 3,383 3,591 4,550 3,228 4,153 2,878 3,427 2,518 4,424 8,547 5,821 3,228 6,011 3,037 298,468

(345) (422) (1) 522 (1) (430) (241) 9 (1) (893) (1) (569) (2,201) (452) 596 (1,310) (111) (672) (1,008) (572) (35) (1,965) (1,766) (9,613) (1) 119 (1,972) (1,154) 2 (2,506) (714) 163 (1,785) (1) 233 143 (289) 301 (2,925) (918) 22 32,764

-8% -9% 0% 12% 0% 0% 0% -8% -8% 0% 0% 0% 0% -11% 0% -2% -28% -8% 13% -28% -5% -9% -20% -8% -1% -31% -37% -79% 0% 0% -27% -36% 0% -74% -20% 0% 5% -43% 0% 7% 6% -7% 4% 0% -91% -15% 1% 11%

COUNTY BUDGET SUMMARY FOR THE FINANCIAL YEAR 2013/2014 Sorted by Surplus/Deficit
All Amounts in Ksh. Millions County Equitable Share Other Revenues Total Revenue Total County Budget Expenditure 4,089 3,907 3,194 2,375 3,065 8,246 3,015 25,225 4,033 9,701 3,518 4,847 3,532 12,631 4,550 5,821 13,256 8,703 5,622 3,268 3,247 2,879 3,985 30,306 2,211 4,713 6,406 4,788 7,843 3,241 5,734 5,069 7,827 8,959 6,929 4,305 5,929 9,273 10,201 5,910 8,272 4,339 6,501 5,938 5,889 21,787 6,153 331,232 Surplus or Deficit % Deficit

19 4 40 41 37 43 47 30 10 33 5 7 12 13 36 44 11 3 29 15 6 39 25 16 21 42 18 1 24 9 8 2 22 14 46 35 23 31 17 20 26 32 27 38 34 28 45

Kwale Busia Tana River Tharaka Nithi Samburu Turkana West Pokot Nairobi Kajiado Narok Elgeyo/Marakwet Garissa Kericho Kiambu Nyeri Uasin Gishu Kakamega Bungoma Muranga Kirinyanga Embu Taita Taveta Marsabit Kisii Lamu Tranzoia Kitui Baringo Mandera Isiolo Homa Bay Bomet Machakos Kilifi Wajir Nyandarua Makueni Nakuru Kisumu Laikipia Meru Nandi Migori Siaya Nyamira Mombasa Vihiga Grand Total

3,749 4,200 2,914 2,434 2,808 7,664 3,037 9,500 3,525 4,146 2,918 4,221 3,238 6,264 4,071 4,353 7,356 5,949 4,321 2,829 2,807 2,420 3,678 5,188 1,746 3,923 5,315 3,199 6,550 2,400 4,962 3,861 4,950 5,820 5,652 3,435 4,721 5,900 4,471 3,100 4,749 2,891 4,142 4,000 3,318 4,828 3,028 200,551

936 229 513 84 420 883 15,844 517 5,557 600 626 294 6,367 479 1,468 5,899 2,753 1,300 438 439 458 272 24,549 354 501 639 1,244 721 600 342 786 2,205 2,246 359 156 200 1,401 3,529 1,500 1,558 294 593 153 65 7,346 200 97,917

4,685 4,429 3,427 2,518 3,228 8,547 3,037 25,344 4,042 9,703 3,518 4,847 3,532 12,631 4,550 5,821 13,255 8,702 5,621 3,267 3,246 2,878 3,950 29,737 2,100 4,424 5,954 4,443 7,271 3,000 5,304 4,647 7,155 8,066 6,011 3,591 4,921 7,301 8,000 4,600 6,307 3,185 4,735 4,153 3,383 12,174 3,228 298,468

596 522 233 143 163 301 22 119 9 2 (1) (1) (1) (1) (1) (1) (35) (569) (111) (289) (452) (345) (572) (241) (430) (422) (672) (893) (918) (714) (1,008) (1,972) (2,201) (1,310) (1,965) (1,154) (1,766) (1,785) (2,506) (9,613) (2,925) 32,764

13% 12% 7% 6% 5% 4% 1% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% -1% -2% -5% -7% -8% -8% -8% -8% -8% -9% -9% -11% -15% -20% -20% -27% -28% -28% -31% -36% -37% -43% -74% -79% -91% 11%

Figure 1: Summary of county budgets - surplus/ (deficit)

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SECTION B
COUNTY BUDGETS

ix

BARINGO
COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 REVENUE National Revenue a)Equitable Share b)Equalization Fund Sub-Totals Own Revenue Sources a)Revenue from Local Sources /Subcounties b)Others Sub-Totals Conditional Grants a)Loans/Borrowing b)Contribution in Lieu of Rates c)Donor Funds d)Road Maintenance Levy Fund e)LATF Sub-Totals Total Revenue EXPENDITURE Recurrent Expenditure a)Personnel County Assembly b)Operation County Assembly c)Maintenance County Assembly a)Personnel b)Operations c)Maintenance Sub-Totals Development Expenditure Health Agriculture, Livestock and Fisheries Education,Sports,Culture and Social sciences County Assembly Governor's Office /County Executive County Treasury Transport and Infrastructure Industrialization,Commerce,Tourism and Enterprise Water, Irrigation and Natural Resources Environment Kabarnet Town Eldama Ravine Town Lands, Housing and Urban Development Water, Irrigation and Natural Resources Environment Eldama Ravine Town Kabarnet Town Sub-Totals Total Expenditure BUDGET SURPLUS /(DEFICIT) Amount in Kshs (000) 3,199,023 3,199,023 394,652 204,000 598,652 163,000 382,556 100,000 645,556 4,443,231 88,840 343,034 1,339,732 1,229,525 3,001,131 195,700 126,000 195,600 80,000 120,000 323,000 67,000 85,000 240,000 10,000 10,000 35,000 258,800 21,000 10,000 10,000 1,787,100 4,788,231 (345,000) %

72%

13%

15% 100%

63%

37% 100% -8%

BOMET COUNTY
COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 Amount in Kshs REVENUE (000) National Revenue a)Equitable Share 3,861,000 b) Level-5 Hospitals Sub-Totals 3,861,000 Own Revenue Sources a) Locally Generated Revenue 160,000 b) balance brought forward from 2012/2013 61,000 Sub-Totals 221,000 Conditional Grants a)Loans/Borrowing b)Contribution in Lieu of Rates 40,000 c)Donor Funds 485,000 d)LATF Sub-Totals 525,000 Total Revenue 4,607,000 EXPENDITURE Recurrent Expenditure County Executive a)Personnel b)Operations & Maintenance County Assembly a)Personnel b)Operations & Maintenance Sub-Totals Development Expenditure Office of the governor Legislature Finance Agriculture Economic development, livestock, co-operatives and marketing Public works and energy Water, natural resource and environment Education Social services, sports and gender Health Energy, trade, industry and tourism Lands, housing and urban planning 2012/2013 commitments Sub-Totals Debt Resolution Total Expenditure BUDGET SURPLUS / (DEFICIT) %

84%

5%

11% 100%

1,114,930 475,140 218,500 248,310 2,056,880

41%

271,632 20,000 15,000 352,600 198,200 702,200 190,400 273,475 129,000 527,200 158,200 113,200 61,000 3,012,107 5,068,987 (461,987)

59% 0% 100% -10%

BUNGOMA COUNTY
COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 Amount in Kshs (000) 5,949,000 5,949,000 REVENUE National Revenue a)Equitable Share b) Level-Five Hospitals Sub-Totals Own Revenue Sources Locally Generated Revenues Sub-Totals Conditional Grants a)Loans/Borrowing b)Contribution in Lieu of Rates c)Donor Funds d)LATF Sub-Totals Total Revenue EXPENDITURE Recurrent Expenditure County Executive a)Personnel b)Operations c) Maintenance County Assembly a)Personnel b)Operations c) Maintenance Sub-Totals Development Expenditure Agriculture,livestock,fisheries and co-op development Tourism,Forestry,environment and natural resource Roads and Public works Education, Science and ICT Health and sanitation Trade, energy and industrialization Gender, Culture, Youth and sports Land, Urban and Physical Planning County Assembly County Executive Administration/financial mgt Sub-Totals Debt Resolution Total Expenditure BUDGET SURPLUS / (DEFICIT) %

68%

2,753,780 2,753,780 8,702,780

32%

0% 100%

2,784,408 1,156,476 136,220 283,099 489,203 5,400 4,854,805 496,302 283,145 612,842 458,703 1,027,145 173,730 223,971 83,550 88,500 189,500 3,637,388 210,587 8,702,780 -

56%

42% 2% 100% 0%

BUSIA COUNTY
COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 Amount in Kshs REVENUE (000) National Revenue a)Equitable Share 4,200,000 b) Level-Five Hospitals Sub-Totals 4,200,000 Own Revenue Sources Locally Generated Revenues 229,799 Sub-Totals 229,799 Conditional Grants a)Loans/Borrowing b)Contribution in Lieu of Rates c)Donor Funds d)LATF Sub-Totals Total Revenue EXPENDITURE Recurrent Expenditure County Executive a)Personnel b)Operations c) Maintenance County Assembly a)Personnel b)Operations c) Maintenance Sub-Totals Development Expenditure Hall renovation Agriculture and animal resources Renovation of county assembly Education and vocational training New storey building Community development, gender, sports, culture and social services Finance, strategy& economic planning Public works, transport and disaster management Labour, public service and I.C.T Lands, housing and urban development Health and sanitation Sub-Totals Total Expenditure BUDGET SURPLUS / (DEFICIT) %

95%

5%

4,429,799

0% 100%

548,516 1,059,735 48,592 1,656,842

42%

2,000 205,142 50,000 319,200 5,000 100,576 400,000 337,820 28,000 195,070 607,519 2,250,326 3,907,168 522,631

58% 100% 12%

ELGEYO MARAKWET COUNTY

COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 Amount in Kshs (000) 2,918,410 2,918,410 REVENUE National Revenue a)Equitable Share b) Level-Five Hospitals Sub-Totals Own Revenue Sources a)Revenue from Local Sources /Subcounties %

83%

100,328 100,328 3%

Sub-Totals Conditional Grants a)Loans/Borrowing b)Contribution in Lieu of Rates c)Donor Funds d)LATF Sub-Totals Total Revenue EXPENDITURE Recurrent Expenditure County Executive a)Personnel b)Operations & Maintenance Sub-Totals Development Expenditure County Assembly Administration (Office of the Governor) Finance and Economic Planning Public ,Works Roads and Transport Education Gender,Children, Youth Affairs,Culture and Social Services Health Services Lands, Housing and Physical Planning Trade Tourism Wildlife,Industrialization and Co-operative Water,Irrigation and Environment Ministry Of Agriculture, Livestock and Fisheries Development less: 140,000,000 Sub-Totals Total Expenditure BUDGET SURPLUS / (DEFICIT)

499,384 499,384 3,518,123

14% 100%

1,359,172 636,882 1,996,054 57%

152,200 125,600 72,000 517,444 87,000 139,000 200,000 30,300 52,500 143,024 143,000 (140,000) 1,522,069 3,518,123 (0)

43% 100% 0%

EMBU COUNTY
COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 Amount in Kshs (000) REVENUE National Revenue a)Equitable Share b) Level-Five Hospitals Sub-Totals 2,807,083 Own Revenue Sources a)Revenue from Local Sources /Subcounties 439,612 Sub-Totals Conditional Grants a)Loans/Grants b)Contribution in Lieu of Rates c)Donor Funds d)LATF e) Road Maintenance Levy Fund Sub-Totals Total Revenue EXPENDITURE Recurrent Expenditure County Executive a)Personnel b)Operations c)Maintenance Sub-Totals Development Expenditure Office of the governor Finance and planning Education Health Infrastructure Youth and women empowerment Trade and investment Agriculture and natural resources County public service board County assembly Sub-Totals Total Expenditure BUDGET SURPLUS / (DEFICIT) 439,612 %

86%

14%

3,246,694 100%

603,020 962,450 121,042 1,686,511 113,300 31,200 163,856 134,350 649,350 45,900 103,600 246,226 72,400 1,560,183 3,246,694 52%

48% 100% 0%

GARISSA COUNTY
COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 Amount in Kshs (000) 4,221,433 184,228 4,405,661 REVENUE National Revenue a)Equitable Share b) Level-Five Hospitals Sub-Totals Own Revenue Sources a)Revenue from Local Sources /Subcounties Sub-Totals Conditional Grants a)Loans/Borrowing b)Contribution in Lieu of Rates c)Donor Funds d)LATF Sub-Totals Total Revenue EXPENDITURE Recurrent Expenditure County Executive a)Personnel b)Operations & Maintenance Sub-Totals Development Expenditure (1) Infrastructure and public works (2) Agriculture, livestock and fisheries (3) Urban planning and development. (4) Health, water services and sanitation. (5) Lands , housing development and e- government (6) Environment, forestry and tourism (7) Commerce and cooperative development (8) Children affairs, social welfare & women empowerment (9) Culture & intercommunity affairs (10) Education ,youth , polytechnic & sports (11) Finance & economic planning (12) County assembly (13) County affairs Sub-Totals Total Expenditure BUDGET SURPLUS / (DEFICIT) %

91%

150,533 150,533

3%

290,805 290,805 4,847,000

6% 100%

1,554,979 1,720,765 3,275,744

68%

400,000 139,314 109,600 422,260 108,290 58,542 22,000 21,250 10,000 50,000 174,000 50,000 6,000 1,571,256 4,847,000 -

32% 100% 0%

HOMA BAY COUNTY

COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 Amount in Kshs (000) 4,962,006 4,962,006 REVENUE National Revenue a)Equitable Share b) Level-Five Hospitals Sub-Totals Own Revenue Sources a)Revenue from Local Sources /Subcounties Sub-Totals Conditional Grants a)Loans/Borrowing b)Contribution in Lieu of Rates c)Donor Funds d)LATF e) Rural Electricification Authority Sub-Totals Total Revenue EXPENDITURE Recurrent Expenditure County Executive a)Personnel b)Operations c) Maintenance County Assembly a)Personnel b)Operations c) Maintenance Sub-Totals Development Expenditure Agriculture/Livestock/Fisheries Sector County Executive Education/Ecde/Polytechnics Energy And Natural Resources Finance And Economic Planning Health And Medical Services Lands,Housing And Physical Planning Roads/Public Works Tourism,Culture And Sports Trade,Industry And Investment Waterservices And Enviroment County Assembly Sub-Totals Total Expenditure BUDGET SURPLUS / (DEFICIT)

94%

130,679 130,679

2%

212,000 212,000 5,304,685

4% 100%

1,416,182 739,826 294,047 610,446 15,500 3,076,001

54%

196,900 106,500 9,500 230,000 947,000 60,700 43,300 560,000 45,700 92,000 258,000 108,350 2,657,950 5,733,951 (429,266)

46% 100% -8%

ISIOLO COUNTY
COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 Amount in Kshs (000) 2,400,000 2,400,000 600,000 600,000 3,000,000 REVENUE National Revenue a)Equitable Share b) Level-Five Hospitals Sub-Totals Own Revenue Sources a)Revenue from Local Sources /Subcounties b) Others Sub-Totals Conditional Grants a)Loans/Borrowing b)Contribution in Lieu of Rates c)Donor Funds d)LATF e) Rural Electricification Authority Sub-Totals Total Revenue EXPENDITURE Recurrent Expenditure County Executive a)Personnel b)Operations c) Maintenance Sub-Totals Development Expenditure Infrastructure Sector Agriculture And Livestock Sector Water Sector Health And Sanitation Administration Education And Social Services Tourism And County Parks Sub-Totals Total Expenditure BUDGET SURPLUS / (DEFICIT)

80%

20%

100%

64,983 1,394,601 64,983 1,524,567 47%

667,005 107,800 255,520 236,500 205,000 20,000 224,800 1,716,625 3,241,192 (241,192) 53% 100% -8%

KAJIADO COUNTY
COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 Amount in Kshs (000) 3,525,736 3,525,736

REVENUE National Revenue a)Equitable Share b) Level-Five Hospitals Sub-Totals Own Revenue Sources a)Revenue from Local Sources /Subcounties Sub-Totals Conditional Grants a)Loans/Borrowing b)Contribution in Lieu of Rates c)Donor Funds d)LATF e) Rural Electricification Authority Sub-Totals TOTALS EXPENDITURE Recurrent Expenditure County Executive a)Personnel b)Operations c) Maintenance County Assembly Sub-Totals Development Expenditure Agriculture Veterinary Trade development $ regulations Environment and Natural Resources Transport Culture Health and public health Pre- Primary Education Youth development Finance and Economic Planning Sub-Totals Total Expenditure BUDGET SURPLUS / (DEFICIT)

87%

516,827 516,827 13%

4,042,563 100%

783,228 2,067,649 118,900 2,969,777 30,000 17,000 50,000 245,000 394,700 80,000 90,000 79,000 66,000 11,086 1,062,786 4,032,563 10,000

74%

26%

0%

10

KAKAMEGA COUNTY
COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 Amount in Kshs (000) REVENUE National Revenue a)Equitable Share b) Level-Five Hospitals Sub-Totals 7,356,000 Own Revenue Sources a)Revenue from Local Sources /Subcounties 3,523,030 Sub-Totals 3,523,030 Conditional Grants a)Loans/Grants b)Contribution in Lieu of Rates c)Donor Funds 1,978,920 d)LATF e) Road Maintenance Levy Fund 397,600 Sub-Totals 2,376,520 Total Revenue 13,255,550 EXPENDITURE Recurrent Expenditure County Executive a)Personnel b)Operations c)Maintenance County Assembly Sub-Totals Development Expenditure Ministry of Public Service & Admnistration Ministry of Environment, Natural Resources, Water & Forestry Ministry of Labour, Social Services, Youth and Sports Ministry of Transport, Infrastructure & Public Works Ministry of Lands, Housing, Urban Areas and Physical Planning Ministry of Health Services Ministry of Agriculture, Livestock, Fisheries and Cooperatives Industrialization, Trade and Tourism Education County Assembly Transfer to Emergency Fund Sub-Totals Total Expenditure BUDGET SURPLUS / (DEFICIT)
%

55%

27%

18% 100%

3,220,338 1,999,537 121,872 745,504 6,087,250

46%

280,000 165,000 220,200 2,325,600 310,000 1,273,500 385,000 990,000 800,000 369,000 50,000 7,168,300 13,255,550 -

54% 100% 0%

11

KERICHO COUNTY
COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 REVENUE Amount in Kshs (000) National Revenue a)Equitable Share 3,238,911 b)Conditional grant b)Equalization Fund Sub-Totals 3,238,911 Own Revenue Sources a)Revenue from Local Sources /Subcounties b)Others Sub-Totals Conditional Grants a)Loans/Borrowing b)Contribution in Lieu of Rates c)Donor Funds d)Rural Electrification Contribution e)LATF Sub-Totals Total Revenue EXPENDITURE Recurrent Expenditure County Assembly Services Public Service & Administration Finance and Economic Planning Health Services Agriculture, Livestock Development & Fisheries Education, Youth, Children, culture and social services Public Works, Roads & Transport Trade,industrializatio, tourism, wildlife & coopearive development Water, energy, natural resources and environment land, Housing & Physical planning Information, communication and e government Sub-Totals Development Expenditure County Assembly Services Public Service & Administration Finance and Economic Planning Health Services Agriculture, Livestock Development & Fisheries Education, Youth, Children, culture and social services Public Works, Roads & Transport Trade Industrialization, Tourism, wildlife and cooperative development Water, energy, natural resources and environment land, Housing & Physical planning Information, communication and e government Sub-Totals Total Expenditure BUDGET SURPLUS / (DEFICIT) %

92%

293,152 293,152

8%

3,532,064

0% 100%

528,527 836,045 90,484 159,666 96,485 217,317 41,101 54,650 43,376 38,411 33,002 2,139,064

61%

92,000 278,000 92,000 498,000 120,000 250,000 20,000 43,000 1,393,000 3,532,064 0%

39%

12

KIAMBU COUNTY
REVENUE COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 Amount in Kshs (000) 6,264,478 6,264,478 6,366,922 6,366,922 12,631,400 %

National Revenue a)Equitable Share b)Equalization Fund Sub-Totals Own Revenue Sources a)Revenue from Local Sources /Subcounties b)Others Sub-Totals Conditional Grants a)Loans/Borrowing b)Contribution in Lieu of Rates c)Donor Funds d)Road Maintenance Levy Fund e)LATF f)Level five hospital Sub-Totals Total Revenue EXPENDITURE Recurrent Expenditure County Operations and Maintenance Sub-Totals Development Expenditure Agriculture & Livestock Finance Management Public service Governor's Office /County Executive Trade & Industry Environment & Natural Resource Health services Public works,Transport & Roads County Assembly Education,Culture and Social services Physical Planning & housing Sub-Totals Total Expenditure BUDGET SURPLUS / (DEFICIT)

50%

50%

0% 100%

7,163,611 7,163,611 136,000 278,010 5,000 100,000 612,000 215,500 549,350 2,614,429 155,000 515,000 287,500 5,467,789 12,631,400 -

57%

43% 100% 0%

13

KILIFI COUNTY
COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 Amount in Kshs (000) REVENUE National Revenue a)Equitable Share b) Level-Five Hospitals Sub-Totals 5,820,419 Own Revenue Sources a)Revenue from Local Sources /Subcounties Sub-Totals Conditional Grants a)Loans/Borrowing b)Contribution in Lieu of Rates c)Donor Funds d)LATF e) Road Maintenance Levy Fund Sub-Totals Total Revenue EXPENDITURE Recurrent Expenditure County Executive a)Personnel b)Operations c) Maintenance County Assembly Sub-Totals Development Expenditure Agriculture, livestock development and fisheries. Education, youth affairs, culture, children & social services. Finance and economic planning. Health services. Information, communication & e-government. Lands, energy, housing & physical planning. Public works, roads& transport. Trade, industrialization, cooperative development, tourism & wildlife. Water services, forestry, environment & natural resources. County assembly. County public service board. Office of the governor and public service management. Sub-Totals Total Expenditure BUDGET SURPLUS / (DEFICIT)
%

72%

2,064,085 2,064,085

26%

182,169 182,169 8,066,673

2% 100%

2,290,437 3,350,363 207,459 5,848,260

65%

591,269 349,329 264,250 314,537 65,600 170,200 515,469 171,940 77,110 159,840 26,550 405,000 3,111,093 8,959,353 (892,680)

35% 100% -11%

14

KIRINYAGA COUNTY
COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 Amount in Kshs (000) REVENUE National Revenue a)Equitable Share 2,829,965 b)Conditional grant b)Equalization Fund Sub-Totals 2,829,965 Own Revenue Sources a)Revenue from Local Sources /Subcounties b)Others Sub-Totals Conditional Grants a)Loans/Borrowing b)Contribution in Lieu of Rates c)Donor Funds d)Rural Electrification Contribution e)LATF Sub-Totals Total Revenue EXPENDITURE Recurrent Expenditure Finance & executive Medical services Education Sector Agriculture Gender and culture Co operative devevelopment Environment and natural resources Physical planning Transport and public works County Assembly Sub-Totals Development Expenditure Finance & executive Medical services Education Sector Agriculture Gender and culture Co operative devevelopment Environment and natural resources Physical planning Transport and public works County Assembly Sub-Totals Total Expenditure BUDGET SURPLUS / (DEFICIT) %

87%

437,993 437,993

13%

3,267,959

0% 100%

755,787 40,250 199,928 178,256 48,300 31,170 21,880 46,480 274,721 681,975 2,278,748

70%

20,000 164,443 140,500 54,078 5,000 293,392 5,000 116,798 190,000 989,211 3,267,959 -

30% 100% 0%

15

KISII COUNTY
COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 Amount in Kshs (000) REVENUE National Revenue a)Equitable Share b) Level-Five Hospitals Sub-Totals 5,188,346 Own Revenue Sources a)Revenue from Local Sources /Subcounties Sub-Totals Conditional Grants a)Loans/Borrowing b)Contribution in Lieu of Rates c)Donor Funds d)LATF e) Development Funding Sub-Totals Total Revenue EXPENDITURE Recurrent Expenditure County Executive a)Personnel b)Operations & Maintenance County Assembly a)Personnel b)Operations & Maintenance Sub-Totals Development Expenditure County assembly County executive Finance and economic planning Agriculture Environment and natural resources Education, youth affairs and social development County health services Physical planning and development Public work and transport Trade development and regulations Culture and social services Kisii town ongoing projects Sub-Totals Total Expenditure BUDGET SURPLUS / (DEFICIT) 972,876 972,876
%

17%

3%

424,799 211,000 440,438 22,500,000 23,576,237 29,737,459 2,439,304 1,213,312 370,000 444,200 4,466,816

79% 100%

15%

130,000 310,950 365,500 1,739,800 2,130,800 3,194,500 3,274,800 2,333,300 10,693,300 1,059,900 130,800 50,248 424,799 25,838,697 30,305,512 (568,053)

85%

-2%

16

KISUMU COUNTY
COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 REVENUE Amount in Kshs (000) National Revenue a)Equitable Share 4,471,000 b)Equalization Fund Sub-Totals 4,471,000 Own Revenue Sources a)Revenue from Local Sources /Subcounties b)Others Sub-Totals Conditional Grants a)Loans/Borrowing b)Contribution in Lieu of Rates c)Donor Funds d)Road Maintenance Levy Fund e)LATF f)Level five hospital Sub-Totals Total Revenue EXPENDITURE Recurrent Expenditure County Executive County Assembly Others Sub-Totals Development Expenditure County Assembly Governor's Office /County Executive Sub-county Sub-Totals Debt repayment Total Expenditure BUDGET SURPLUS / (DEFICIT) 2,528,968 2,528,968 %

56%

32%

300,000 700,032 1,000,032 8,000,000 2,982,214 990,217 2,455,548 6,427,978

13% 100%

63%

861,344 357,000 2,193,266 3,411,611 361,730 10,201,319 (2,201,319)

33% 4%

-28%

17

KITUI COUNTY
COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 Amount in Kshs (000) REVENUE National Revenue a)Equitable Share 5,315,000 b)Equalization Fund Sub-Totals 5,315,000 Own Revenue Sources a)Revenue from Local Sources /Subcounties b)Others Sub-Totals Conditional Grants a)Loans/Borrowing b)Contribution in Lieu of Rates c)Donor Funds /Conditional grants d)Road Maintenance Levy Fund e)LATF Sub-Totals Total Revenue EXPENDITURE Recurrent Expenditure a)Personnel County Assembly b)Operation and Maintenance County Assembly a)Personnel b)Operations and Maintenance Sub-Totals Development Expenditure Health and Sanitation Agriculture, Water & Irrigation Education,Sports,Culture and Social sciences County Assembly Governor's Office /County Executive County Treasury Land,Infrastructure and Urban Development Industrialization,Trade, ICT , Cooperative Natural Resources & Tourism Environment, Energy and Mineral Resource Culture, Youth, Sports and Social Science Sub-Totals Total Expenditure BUDGET SURPLUS / (DEFICIT) 448,000 448,000 %

89%

8%

519,000 120,000 639,000 5,954,000

11% 100%

257,018 361,456 1,912,530 1,185,101 3,716,106

58%

105,000 437,723 60,362 96,430 660,000 48,000 938,417 131,261 20,000 150,000 42,700 2,689,894 6,406,000 (452,000)

42% 100% -8%

18

KWALE COUNTY
COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 Amount in Kshs (000) REVENUE National Revenue a)Equitable Share 3,749,000 b)Equalization Fund 229,000 Sub-Totals 3,978,000 Own Revenue Sources a)Revenue from Local Sources /Subcounties 370,159 b)Others Sub-Totals 370,159 Conditional Grants a)Loans/Borrowing b)Contribution in Lieu of Rates 56,476 c)Donor Funds 280,448 d)Road Maintenance Levy Fund e)LATF f)Re-allocation of funds for FY 2012-2013 70,268 Sub-Totals 336,924 Total Revenue EXPENDITURE Recurrent Expenditure a)County Assembly b) County Executive Sub-Totals Development Expenditure Health& Water Agriculture, Livestock and Fisheries Education County Assembly Governor's Office /County Executive County Treasury Industry Infrastructure Youth & Women Tourism & Technology Land & Mining Finance & Economics Decentralisation Unity Emergency Fund Sub-Totals Total Expenditure BUDGET SURPLUS / (DEFICIT) 4,685,082 %

85%

8%

7% 100%

2,415,937 599,012 3,014,948 190,200 160,180 149,683 87,702 20,917 102,700 100,200 78,392 41,500 77,260 65,620 1,074,354 4,089,302 595,780

74%

26%

13%

19

LAIKIPIA COUNTY
COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 Amount in Kshs (000) REVENUE National Revenue a)Equitable Share 3,100,000 b) Level-Five Hospitals Sub-Totals 3,100,000 Own Revenue Sources Locally Generated Revenues Sub-Totals Conditional Grants a)Loans/Borrowing b)Contribution in Lieu of Rates c)Donor Funds d)LATF e)External sourcing for Mega Dams Sub-Totals Total Revenue EXPENDITURE Recurrent Expenditure County Executive a)Personnel b)Operations c) Maintenance County Assembly Sub-Totals Development Expenditure Infrastructure Agriculture & Natural Resources Finance Planning and Devolution Education and ICT Security & Home Affairs Water Tourism & Trade Sub-Totals Total Expenditure BUDGET SURPLUS / (DEFICIT) %

67%

1,200,000 1,200,000 26%

300,000 300,000 4,600,000

7% 100%

1,594,161 237,778 168,709 705,811 2,706,458

46%

1,306,246 153,285 942,450 266,910 45,745 459,432 29,400 3,203,468 5,909,926 (1,309,926)

54% 100% -28%

20

LAMU COUNTY
COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 Amount in Kshs (000) REVENUE National Revenue a)Equitable Share 1,746,720 b)Equalization Fund Sub-Totals 1,746,720 Own Revenue Sources a)Revenue from Local Sources /Subcounties b)Others Sub-Totals Conditional Grants a)Loans/Borrowing b)Contribution in Lieu of Rates c)Donor Funds d)Road Maintenance Levy Fund e)LATF Sub-Totals TOTALS EXPENDITURE Recurrent Expenditure a)Personnel County Assembly b)Operation and Maintenance of County Assembly a)Personnel of the County Executive b)Operations and Maintenance of County Executive Sub-Totals Development Expenditure Public Service and Disaster Management Agriculture, Livestock, Irrigation and Fisheries Finance & economic planning County Assembly Governor's Office /County Executive County Treasury Lands, Water, Natural resource, infrastructure, physical planning and Urban Development
Education, Youth Affairs,sports, Tourism and social sciences

83%

353,280 353,280

17%

2,100,000

0% 100%

69,934 101,105 239,988 432,816 843,842

38%

103,850 276,000 40,497 144,000 370,900 244,700 187,450 1,367,397 2,211,239 (111,239)

Health & Sanitation Sub-Totals Total Expenditure BUDGET SURPLUS / (DEFICIT)

62% 100% -5%

21

MACHAKOS COUNTY
COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 Amount in Kshs (000) REVENUE National Revenue a)Equitable Share b)Equalization Fund Sub-Totals Own Revenue Sources a)Revenue from Local Sources /Subcounties b)Other devolved services Sub-Totals Conditional Grants a)Loans/Borrowing b)Contribution in Lieu of Rates c)Donor Funds d)Road Maintenance Levy Fund e)LATF Sub-Totals Total Revenue EXPENDITURE Recurrent Expenditure a) County Assembly b) County Executive Sub-Totals Development Expenditure Health & Emergency services Agriculture, Livestock and Cooperative Development Education,Youth and Social Welfare County Assembly Governor's Office /County Executive County Image Directorate Transport,Roads,Public works & Housing Trade,Economic Planning and Industrialization Water, Irrigation and Sanitation Finance, Revenue and Planning Tourism & Culture Decentralized units,Urban Area &Municipalities Lands, Energy, Environment and Natural Resources Water, Irrigation and Natural Resources Public service,ICT & Labour County Public Service Board Sub-Totals Total Expenditure BUDGET SURPLUS/ (DEFICIT) %

4,950,666 4,950,666 2,104,900 100,000 2,204,900

69%

31%

7,155,566

0% 100%

272,305 3,435,806 3,708,112

47%

388,500 361,000 220,000 15,000 1,214,000 78,000 700,000 53,000 278,000 352,260 258,800 200,000 4,118,560 7,826,672 (671,105)

53% 100% -9%

22

MAKUENI COUNTY
COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 Amount in Kshs (000) REVENUE National Revenue a)Equitable Share 4,721,202 b)Equalization Fund Sub-Totals 4,721,202 Own Revenue Sources a)Revenue from Local Sources /Subcounties 200,000 b)Others Sub-Totals 200,000 Conditional Grants a)Loans/Borrowing b)Contribution in Lieu of Rates c)Donor Funds d)Road Maintenance Levy Fund e)LATF Sub-Totals Total Revenues EXPENDITURE Recurrent Expenditure a)Personnel County Assembly b)Operation & Maintenance County Assembly a)Personnel b)Operations & Maintenance Sub-Totals Development Expenditure Health Service Agriculture, Livestock and Food Security County Education and Civic Education County Assembly Governor's Office /County Executive County Secretary Transport and County Infrastructure Trade, Industry & Investment Gender Issues, Youth & Community Development Lands,Urban & Environmental Management Water &Irrigation Services Finance and Economic Planning County Public Service Board ICT DEVELOPMENT & SPECIAL PROGRAMME Sub-Totals Total Expenditure BUDGET SURPLUS / (DEFICIT) 4,921,202 %

96%

4%

0% 100%

203,074 472,524 1,552,548 1,455,517 3,683,663

62%

356,160 85,301 372,000 869 701,888 3,935 25,554 441,864 165,598 92,584 2,245,753 5,929,416 (1,008,214) 38% 100% -20%

23

MANDERA COUNTY
COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 Amount in Kshs (000) REVENUE National Revenue a)Equitable Share 6,550,233 b)Equalization Fund 247,000 Sub-Totals 6,797,233 Own Revenue Sources a)Revenue from Local Sources /Subcounties b)Others Sub-Totals Conditional Grants a)Loans/Borrowing b)Contribution in Lieu of Rates c)Donor Funds d)Road Maintenance Levy Fund e)LATF Sub-Totals Total Revenue EXPENDITURE Recurrent Expenditure a)County Assembly b)County Executive Sub-Totals %

93%

243,700 243,700 230,310 230,310 7,271,243

3%

3% 100%

681,190 2,974,858 3,656,048

47%

Development Expenditure Health Services 160,000 Agriculture and Irrigation 200,000 Education,Youth and Social service 127,000 County Assembly 200,810 Governor's Office /County Executive County Treasury Public Works,Roads & Transport 1,800,000 Industrialization,ICT, Trade, Development Wildlife , 532,000 Water, Energy, Environment and Natural Resources 1,040,000 Livestock and Veterinary Services 6,000 Finance and Economic Planning 26,000 Public Service, Conflict Management, Cohesion & Integration 76,000 Lands, Housing and Physical Planning 19,000 Sub-Totals 4,186,810 Total Expenditure BUDGET SURPLUS / (DEFICIT) 7,842,858 (571,615)

53% 100% -8%

24

MARSABIT COUNTY
COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 Amount in Kshs (000) % REVENUE National Revenue a)Equitable Share 3,678,000 b)Equalization Fund 228,000 Sub-Totals 3,906,000 99% Own Revenue Sources a)Revenue from Local Sources /Subcounties b)Others Sub-Totals Conditional Grants a)Loans/Borrowing b)Contribution in Lieu of Rates c)Donor Funds d)Road Maintenance Levy Fund e)LATF Sub-Totals Total Revenue EXPENDITURE Recurrent Expenditure a)County Assembly Personnel b)County Assembly Operation c)County Assembly Maintenance a)County Executive Personnel b)County Executive Operation c)County Executive Maintenance Sub-Totals Development Expenditure Health Agriculture, Livestock &Veterinary Services Education,Youth and Social service County Assembly Governor's Office /County Executive County Public Service & ICT County Treasury Public Works,Roads & Transport CountyAdministration& Coordination Tourism,Gender,Culture& Social Development Trade & Industry Development Water,Environment & Natural Resource Lands,Energy,Housing & Urban development Debt Plan Sub-Totals Total Expenditure BUDGET SURPLUS / (DEFICIT)

44,000 44,000

1%

3,950,000

0% 100%

104,350 162,350 25,000 608,677 735,679 382,730 2,018,786

51%

320,000 186,760 130,719 65,000 126,000 608,172 80,000 55,000 70,000 230,000 83,292 11,537 1,966,481 3,985,267 (35,267)

49% 100% -1%

25

MERU COUNTY
COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 Amount in Kshs (000) REVENUE National Revenue a)Equitable Share 4,749,000 b)Equalization Fund Sub-Totals 4,749,000 Own Revenue Sources a)Revenue from Local Sources /Subcounties 800,000 b)Others Sub-Totals 800,000 Conditional Grants a)Loans/Borrowing b)Contribution in Lieu of Rates c)Donor Funds d)Road Maintenance Levy Fund e)LATF f)Level five hospital Sub-Totals Total Revenue EXPENDITURE Recurrent Expenditure a)Personnel County Assembly b)County Assembly Operations c) County Assembly Maintenance a)County Executive Personnel b)County Executive Operations c) County Executive Maintenance Sub-Totals Development Expenditure County Health Agriculture and Water resource Education and Technology County Assembly Governor's Office /County Executive County Secretary Transport and County Infrastructure Trade, Industry & Investment Gender Issues, Youth & Community Development Lands,Urban & Environmental Management Water &Irrigation Services Tourism,Environment& Natural resources County Treasury Planning and Development Transport and Infrastructure Public service & Communication Cooperative and Enterprise Development Culture, Gender & Social services Donor funded projects Sub-Totals Total Expenditure BUDGET SURPLUS / (DEFICIT) %

75%

13%

575,000 183,000 758,000 6,307,000

12% 100%

305,828 433,891 61,310 923,971 1,215,051 99,398 3,039,449

37%

420,000 452,500 323,500 372,960 37,000 869 701,888 3,935 25,554 441,864 165,598 691,600 197,823 82,000 1,376,278 70,000 490,000 144,000 575,000 6,572,370 8,272,111 (1,965,111)

79% 100% -31%

26

MIGORI COUNTY
COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 Amount in Kshs (000) REVENUE National Revenue a)Equitable Share 4,142,893 b)Equalization Fund Sub-Totals 4,142,893 Own Revenue Sources a)Revenue from Local Sources /Subcounties b)Others Sub-Totals Conditional Grants a)Loans/Borrowing b)Contribution in Lieu of Rates c)Donor Funds /Conditional grants d)Road Maintenance Levy Fund e)LATF f)Level five hospital Sub-Totals TOTALS EXPENDITURE Recurrent Expenditure a) County Personnel b)County Operations & Maintenance Sub-Totals Development Expenditure Health Service Agriculture,Livestock Development and Fisheries Education,Youth Affairs,Culture,Children and Social science County Assembly Governor's Office /County Executive Public service Management Public Works, Roads & Transport %

87%

0%

592,387 592,387 4,735,280

13% 100%

1,926,830 2,332,835 4,259,665

66%

250,000 200,000 269,387 280,000 435,160 300,000

Trade, Industrialization,Cooperative,Tourism & Wildlife ICT and E-Government Lands,Housing and Physical Planning Water,Energy, Forestry,Environment &Natural resources Finance and Economic Planning County Treasury Sub-Totals Total Expenditure BUDGET SURPLUS / (DEFICIT)

120,000 50,000 50,000 261,427 25,000 2,240,974 6,500,639 (1,765,359) 34% 100% -37%

27

MOMBASA COUNTY
COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 Amount in Kshs (000) REVENUE National Revenue a)Equitable Share 4,828,569 b)Equalization Fund c)Others-Level five hospital-2013/14 Sub-Totals 4,828,569 Own Revenue Sources a)Revenue from Local Sources /Subcounties b)Others Sub-Totals Conditional Grants a)Loans/Borrowing b)Contribution in Lieu of Rates c)Donor Funds & Level 5 hospital Funds d)Road Maintenance Levy Fund e)LATF Sub-Totals Total Revenue EXPENDITURE Recurrent Expenditure a)Personnel b)Operations c)Maintenance / Other costs d)Others-Creditors/Loans Sub-Totals Development Expenditure Health Agriculture, Livestock and Fisheries Education County Planning Governor's Office /County Executive Finance and economic planning Transport and Infrastructure Industrialization,Commerce,Tourism and Enterprise Tourism Water City of Mombasa Youth and Women Development Sub-Totals Total Expenditure BUDGET SURPLUS / (DEFICIT) %

40%

7,345,847 7,345,847

60%

12,174,416 100%

4,640,763 2,277,538 758,207 2,918,120 10,594,628

49%

520,000 538,491 450,000 1,780,000 1,087,000 350,000 2,200,000 404,000 1,100,000 110,000 2,343,000 310,000 11,192,491 21,787,119 (9,612,703)

51% 100% -79%

28

MURANG'A COUNTY
COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 Amount in Kshs (000) REVENUE National Revenue a)Equitable Share 4,321,869 b)Equalization Fund Sub-Totals 4,321,869 Own Revenue Sources a)Revenue from Local Sources /Subcounties b)Others Sub-Totals Conditional Grants a)Loans/Borrowing b)Contribution in Lieu of Rates c)Donor Funds d)Road Maintenance Levy Fund e)LATF f)Level five hospital Sub-Totals Total Revenue EXPENDITURE Recurrent Expenditure a)Personnel County Assembly b)County Assembly Operations c) County Assembly Maintenance a)County Executive Personnel b)County Executive Operations c) County Executive Maintenance Sub-Totals Development Expenditure County Assembly Governor's Office /County Executive Sub-Totals Debt Repayment Total Expenditure BUDGET SURPLUS / (DEFICIT) %

77%

500,000 800,000 1,300,000

23%

5,621,869

0% 100%

86,744 413,752 14,300 1,604,405 1,462,268 149,400 3,730,869

66%

123,000 1,738,000 1,861,000 30,000 5,621,869 -

33% 1% 100% 0%

29

NAIROBI COUNTY
COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 Amount in Kshs (000) REVENUE National Revenue a)Equitable Share b) Level-Five Hospitals Sub-Totals 9,500,000 Own Revenue Sources a)Revenue from Local Sources /Subcounties Sub-Totals Conditional Grants a)Loans/Grants b)Contribution in Lieu of Rates c)Donor Funds d)LATF e) Road Maintenance Levy Fund Sub-Totals Total Revenue EXPENDITURE Recurrent Expenditure County Executive a)Personnel b)Operations & Maintenance County Assembly a)Personnel b)Operations & Maintenance Sub-Totals Development Expenditure County assembly Governor's office Finance, administration and economic planning Environment & forestry Health Physical planning, housing and lands Public works and infrastructure Education, youth affairs, sports culture & social services Trade and enterprise development Public service management Agriculture & livestock development Water, energy and sanitation Sub-Totals Debt Repayment Total Expenditure BUDGET SURPLUS / (DEFICIT) 15,101,108 15,101,108
%

37%

60%

390,000 103,174 250,000 743,174 25,344,282

3% 100%

9,783,325 4,084,155 656,611 401,590 14,925,681

59%

562,000 725,000 242,500 427,000 869,500 405,000 3,638,500 295,000 300,000 5,000 50,000 80,000 7,599,500 2,700,000 25,225,181 119,101

30% 11% 100% 0%

30

NAKURU COUNTY
COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 Amount in Kshs (000) REVENUE National Revenue a)Equitable Share 5,900,000 b)Equalization Fund Sub-Totals 5,900,000 Own Revenue Sources a)Revenue from Local Sources /Subcounties b)Others Sub-Totals Conditional Grants a)Loans/Borrowing b)Contribution in Lieu of Rates c)Donor Funds d)Road Maintenance Levy Fund e)LATF Sub-Totals Total Income EXPENDITURE Recurrent Expenditure Compensation to employees Use of goods Other Current exp Sub-Totals Development Expenditure Finance Agriculture Trade ICT Executive Transfer to county Assembly Health Environment Education Lands Roads Public Total Development Expenditure Debt repayment Total Expenditure BUDGET SURPLUS / (DEFICIT) %

81%

1,401,738 1,401,738

19%

7,301,738

0% 100%

2,055,355 2,740,658 579,491 5,375,505 63,035 117,700 450,000 170,104 244,000 160,000 284,765 372,000 530,412 102,243 850,250 152,850 3,497,359 400,562 9,273,426 (1,971,687)

58%

38% 4% 100% -27%

31

NANDI COUNTY
COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 Amount in Kshs (000) REVENUE National Revenue a)Equitable Share b) Level-Five Hospitals Sub-Totals 2,891,257 Own Revenue Sources a)Revenue from Local Sources /Subcounties Sub-Totals Conditional Grants a)Loans/Borrowing b)Contribution in Lieu of Rates c)Donor Funds d)LATF Sub-Totals Total Revenue EXPENDITURE Recurrent Expenditure County Executive a)Personnel b)Operations c) Maintenance County Assembly Sub-Totals Development Expenditure Agriculture, livestock and fisheries department County assembly County executive department Devolved units and special programmes Education, research and vocational training Finance and economic planning Health and sanitation Land environment and natural resources Roads, transport and public works Tourism culture and co-operative development Trade and industrial development Youths, gender and social services Sub-Totals Total Expenditure BUDGET SURPLUS / (DEFICIT) %

91%

294,387 294,387

9%

3,185,644

0% 100%

935,076 647,973 125,775 1,708,824

39%

167,695 1,112,600 81,605 30,000 50,000 735 125,850 178,506 634,100 60,000 39,000 150,150 2,630,241 4,339,064 (1,153,420)

61% 100% -36%

32

NAROK COUNTY
COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 Amount in Kshs (000) REVENUE National Revenue a)Equitable Share 4,146,508 b)Equalization Fund 300,000 Sub-Totals 4,446,508 Own Revenue Sources Narok Sub County 4,500,903 TMCC 600,000 Former Town Council 155,670 Sub-Totals 5,256,573 Conditional Grants a)Loans/Borrowing b)Contribution in Lieu of Rates c)Donor Funds d)Road Maintenance Levy Fund e)LATF Sub-Totals Total Revenue EXPENDITURE Recurrent Expenditure a)Personnel b)Operations c)Maintenance / Other costs Sub-Totals Development Expenditure Sub-Totals Total Expenditure BUDGET SURPLUS / (DEFICIT) %

46%

54%

9,703,081

0% 100%

5,722,085

59%

3,979,329 9,701,414 1,667

41% 100%
1%

33

NYAMIRA COUNTY
COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 Amount in Kshs (000) REVENUE National Revenue a)Equitable Share 3,318,760 b)Equalization Fund Sub-Totals 3,318,760 Own Revenue Sources a)Revenue from Local Sources /Subcounties b)Others Sub-Totals Conditional Grants a)Loans/Borrowing b)Contribution in Lieu of Rates c)Donor Funds d)Rural Electrification Contribution e)LATF Sub-Totals Total Revenue EXPENDITURE Recurrent Expenditure Agriculture and rural development County government County Assembly County Public Service Board Energy Infrustructure and ICT Health General Economic, commercial and labour affairs Public Administration and international relations Environmental protection, water and housing National security Governance, justice, law and order Social Protection, culture and recreation Education Sub-Totals Development Expenditure Agriculture and rural development County government County Assembly County Public Service Board Energy Infrustructure and ICT Health General Economic, commercial and labour affairs Public Administration and international relations Environmental protection, water and housing National security Governance, justice, law and order Social Protection, culture and recreation Education Sub-Totals Total Expenditure BUDGET SURPLUS / (DEFICIT) %

98%

65,000 65,000

2%

3,383,760

0% 100%

188,874 892,968 580,000 85,000 596,125 135,994 108,965 52,710 141,809 83,086 94,172 119,386 2,635,872

45%

292,126 1,109,246 170,000 25,000 596,125 432,563 100,000 27,315 183,237 94,457 220,192 3,253,261 5,889,133 (2,505,373)

55% 100% -74%

34

NYANDARUA COUNTY
COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 Amount in Kshs (000) REVENUE National Revenue a)Equitable Share 3,435,161 b)Equalization Fund Sub-Totals 3,435,161 Own Revenue Sources a)Revenue from Local Sources /Subcounties b)Others Sub-Totals Conditional Grants a)Loans/Borrowing b)Contribution in Lieu of Rates c)Donor Funds d)Road Maintenance Levy Fund e)LATF Sub-Totals Total Revenue EXPENDITURE Recurrent Expenditure Total county recurrent expenditure Sub-Totals Development Expenditure Health Services Agriculture, Livestock and Fisheries Education youth and children affairs County Assembly Roads public works and transport Industrialization and co operative development Water, environment and natural resources Information, communication and e government Finance and Economic Planning Legal and public service on going donor funded projects Lands, Housing and physical Planning Sub-Totals Total Expenditure BUDGET SURPLUS / (DEFICIT) %

96%

156,247 156,247 3,591,408

4%

0% 100%

1,691,083 1,691,083

39%

376,553 16,743 181,724 146,000 1,058,500 80,972 161,500 62,800 112,950 122,500 284,912 8,400 2,613,553 4,304,636 (713,228)

61% 100% -20%

35

NYERI COUNTY
COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 REVENUE National Revenue a)Equitable Share b)Equalization Fund Sub-Totals Own Revenue Sources a)Revenue from Local Sources /Subcounties b)Others Sub-Totals Conditional Grants a)Loans/Borrowing b)Contribution in Lieu of Rates c)Donor Funds d)Road Maintenance Levy Fund e)LATF f)Level five hospital Sub-Totals Total Revenue EXPENDITURE Recurrent Expenditure PERSONNEL OPERATIONS MAINTENANCE Sub-Totals Development Expenditure Agriculture,Livestock,Cooperative,Forestry & Fisheries Education & ICT Housing & Physical Planning Governor's Office /County Executive Trade,Industrialization & Investment Public Health& Environment Tourism,Culture,Gender,Youth & Gender Public works,Transport & Roads County Assembly Debt repayment Nyeri Level 5 hospital Emergency fund Sub-Totals Total Expenditure BUDGET SURPLUS / (DEFICIT) Amount in Kshs (000) 4,071,365 4,071,365 424,297 424,297 54,754 54,754 4,550,416 1,029,909 756,117 336,545 2,122,571 1,711,685 200,011 114,020 382,128 20,000 2,427,844 4,550,415 1 53% 100% 0% %

89%

9%

1% 100%

47%

36

SAMBURU COUNTY
COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 REVENUE Amount in Kshs National Revenue a)Equitable Share 2,808,355 b)Equalization Fund Sub-Totals 2,808,355 Own Revenue Sources a)Revenue from Local Sources /Subcounties b)Others Sub-Totals Conditional Grants a)Loans/Borrowing b)Contribution in Lieu of Rates c)Donor Funds d)Rural Electrification Contribution e)LATF Sub-Totals Total Revenue EXPENDITURE Recurrent Expenditure Culture and Social Services County Executice committee County Assembly Information Communication Technology Medical Agriculture Environment Physical Planning Public service Board Trade Public Works Education Finance & Economic Planning Sub-Totals Development Expenditure Culture and Social Services County Executice committee County Assembly Information Communication Technology Medical Agriculture Environment Physical Planning Public service Board Trade Public Works Education Finance & Economic Planning Sub-Totals Total Expenditure BUDGET SURPLUS / (DEFICIT) %

87%

210,050 210,050 7%

210,050 210,050 3,228,455 7% 100%

58,051 157,155 214,520 350,412 108,204 14,310 67,913 105,083 103,797 221,765 204,195 1,605,405

52%

49,450 80,000 116,060 14,000 140,500 181,450 47,500 139,000 8,000 191,000 309,500 140,000 43,000 1,459,460 3,064,865 163,590

48% 100% 5%

37

SIAYA COUNTY
COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 Amount in Kshs (000) REVENUE National Revenue a)Equitable Share 4,000,000 b)Equalization Fund Sub-Totals 4,000,000 Own Revenue Sources a)Revenue from Local Sources /Subcounties b)Others Sub-Totals Conditional Grants a)Loans/Borrowing b)Contribution in Lieu of Rates c)Donor Funds d)Rural Electrification Contribution e)LATF Sub-Totals TotaL Revenue EXPENDITURE Executive Recurrent Development County Assembly Development expenditure Recurrent Exp Bondo Sub County Development expenditure Recurrent Exp Gem Sub county Development expenditure Recurrent Exp Ugunja Sub County Development expenditure Recurrent Exp Rarieda Sub County Development expenditure Recurrent Exp Alego Usonga Sub county Development expenditure Recurrent Exp Ugenya Sub County Development expenditure Recurrent Exp Other Ministries Development expenditure Recurrent Exp Total Recurrent Expenditure Total Development Expenditure Total Expenditure BUDGET SURPLUS / (DEFICIT) %

96%

153,466 153,466 4%

0% 4,153,466 100%

816,269 1,071,664 932,032 538,000 140,046 246,000 128,878 152,000 93,459 206,500 101,885 618,000 255,886 163,000 98,732 103,788 272,016 2,839,202 3,098,952 5,938,154 (1,784,688)

48% 52% 100% -43%

38

TAITA TAVETA COUNTY

COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 REVENUE National Revenue a)Equitable Share b)Equalization Fund Sub-Totals Own Revenue Sources a)Revenue from Local Sources /Subcounties b)Others Sub-Totals Conditional Grants a)Loans/Borrowing b)Contribution in Lieu of Rates c)Donor Funds d)Road Maintenance Levy Fund e)LATF Sub-Totals Total Revenue EXPENDITURE Recurrent Expenditure a)Personnel b)Operations c)Maintenance / Other costs Sub-Totals Development Expenditure Health Services Agriculture Youth & Sports Gender Planning Roads Livestock and fisheries Trade Water Forestry Flood Mitigation ( Voi & Taveta) Seed Money For Mining development Seed Money For Tourism development Land & Physical Planning Education County Assembly County Executive County Treasury Former Local Authorities Equalization of ward's infrustructure Sub-Totals Total Expenditure BUDGET SURPLUS / (DEFICIT) Amount in Kshs (000) 2,420,751 194,000 2,614,751 214,120 50,000 264,120 %

91%

9%

2,878,870

0% 100%

975,032 688,751 1,663,783

58%

142,177 18,746 18,444 4,358 10,611 105,000 41,806 6,000 151,308 5,612 30,000 20,000 20,000 5,425 1,447 112,444 322,356 42,396 56,958 100,000 1,215,088 2,878,870 0

42% 100% 0%

39

TANA RIVER COUNTY

COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 Amount in Kshs (000) REVENUE National Revenue a)Equitable Share 2,914,329 b)Conditional grant 204,479 b)Equalization Fund 221,000 Sub-Totals 3,339,807 Own Revenue Sources a)Revenue from Local Sources /Subcounties b)Others Sub-Totals Conditional Grants a)Loans/Borrowing b)Contribution in Lieu of Rates c)Donor Funds d)Rural Electrification Contribution e)LATF Sub-Totals TOTALS EXPENDITURE Recurrent Expenditure a)Personnel b)Operations c)Maintenance & Other costs Sub-Totals Development Expenditure Surveying and Mapping Health & Medical Services Agriculture Trade and regulation Public Works and services Co operative services water and sanitation Ongoing projects Planning and vision 2030 Veterinary Services Livestock development Education/ECDE/Polytechnics & Information Energy & Natural Resources Culture and social services Transport Physical Planning and Development Youth Affairs, Training and development Sub-Totals Total Expenditure BUDGET SURPLUS / (DEFICIT) %

97%

87,290 87,290

3%

3,427,097

0% 100%

2,026,642

63%

10,134 69,955 13,274 20,000 692,500 3,500 178,687 7,404 12,000 15,000 7,000 20,200 20,000 10,800 4,500 82,500 1,167,455 3,194,097 233,000

37% 100% 7%

40

THARAKA NITHI COUNTY

COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 REVENUE National Revenue a)Equitable Share b)Equalization Fund Sub-Totals Own Revenue Sources a)Revenue from Local Sources /Subcounties b)Others Sub-Totals Conditional Grants a)Loans/Borrowing b)Contribution in Lieu of Rates c)Donor Funds d)Road Maintenance Levy Fund e)LATF f)Level five hospital Sub-Totals Total Revenue EXPENDITURE Recurrent Expenditure a)County Recurrent expenditure a)County Executive Sub-Totals Development Expenditure Agriculture, Livestock and water services Roads,Public works,Transport & legal affairs Trade, Industry & Cooperatives Land, Physical Planning,energy and ICT Sub-Totals Total Expenditure BUDGET SURPLUS / (DEFICIT) Amount in Kshs (000) 2,434,590 2,434,590 84,000 84,000 2,518,590 1,060,834 1,060,834 312,800 911,193 50,000 40,000 1,313,993 2,374,828 143,762 %

97%

3%

0% 100%

45%

55% 100% 6%

41

TRANS NZOIA COUNTY

COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 Amount in Kshs (000) REVENUE National Revenue a)Equitable Share 3,923,051 b)Conditional grant b)Equalization Fund Sub-Totals 3,923,051 Own Revenue Sources a)Revenue from Local Sources /Subcounties b)Others Sub-Totals Conditional Grants a)Loans/Borrowing b)Contribution in Lieu of Rates c)Donor Funds d)Rural Electrification Contribution e)LATF Sub-Totals Total Revenue EXPENDITURE Recurrent Expenditure Personnel Personel-County HQ Personel-Devolved Units a)Personnel-Total b)Operations c)Maintenance & Other costs Sub-Totals Development Expenditure Public Works Sectors Agriculture and livestock sector Education,ECDE and Vocational training sector Trade, Industrialisation, Tourism, cooperative development Social Services, youth, children,sports and culture Governance sector projects Health Sector Water and environment sector Lands, Housing and Physical Planning Completion of on-going projects Sub-Totals Total Expenditure BUDGET SURPLUS / (DEFICIT) %

89%

501,462 501,462

11%

4,424,513

0% 100%

691,918 980,588 1,672,506 1,390,119 3,062,625

65%

291,481 108,411 246,254 92,375 155,000 91,485 345,510 150,953 139,909 28,802 1,650,181 4,712,806 (288,293)

35% 100% -7%

42

TURKANA COUNTY
COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 REVENUE National Revenue a)Equitable Share b)Equalization Fund Sub-Totals Own Revenue Sources a)Revenue from Local Sources /Subcounties b)Others Sub-Totals Conditional Grants a)Loans/Borrowing b)Contribution in Lieu of Rates c)Donor Funds d)Road Maintenance Levy Fund e)LATF f)Level five hospital Sub-Totals Total Revenue EXPENDITURE Recurrent Expenditure County Operations and Maintenance Sub-Totals Development Expenditure Pastoral economy & fisheries Finance and Planning Public service,Decentralized services & Disaster mitigation Governor's Office /County Executive Trade, Tourism & Industrialization Energy,Environment & Natural Resource Health and Sanitation Public works,Transport & Roads County Assembly Education,HRD,Culture and Social services Land,Physical Planning & Urban Management Pastoral economy & fisheries Water services, Irrigation & Agriculture Sub-Totals Total Expenditure BUDGET SURPLUS / (DEFICIT) Amount in Kshs (000) 7,664,000 302,000 7,966,000 %

93%

351,839 351,839 4%

229,995 229,995 8,547,834

3% 100%

2,970,834 2,970,834

36%

1,300,000 205,000 450,000 130,000 190,000 610,000 820,000 345,000 420,000 100,000 90,000 615,000 5,275,000 8,245,834 302,000

64% 100% 4%

43

UASIN GISHU COUNTY

COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 Amount in Kshs (000) REVENUE National Revenue a)Equitable Share 4,353,931 b)Equalization Fund Sub-Totals 4,353,931 Own Revenue Sources a)Revenue from Local Sources /Subcounties b)Others Sub-Totals Conditional Grants a)Loans/Borrowing b)Contribution in Lieu of Rates c)Donor Funds d)Rural Electrification Contribution e)LATF Sub-Totals Total Revenue EXPENDITURE Recurrent Expenditure a)Personnel b)Operations c)Debt repayment c)Maintenance & Other costs Sub-Totals Development Expenditure County Assembly Information Communication and e-government services Public Health Services Agricultre & Fisheries & Livestock Developemnt Water, energy, forestry and natural resources Lands, Housing & Physical Planning Office of the Governor Trade, commerce and industrialization Roads & Public Works and Trsnsport Education, culture and social services Finance & Economic Planning Sub-Totals Total Expenditure BUDGET SURPLUS / (DEFICIT) %

75%

1,467,407 1,467,407

25%

5,821,338

0% 100%

2,021,090 1,192,408 171,430 376,711 3,761,638

65%

80,000 260,000 105,000 50,000 6,000 20,000 1,313,700 200,000 25,000 2,059,700 5,821,338 -

35% 100%

44

VIHIGA COUNTY
COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 Amount in Kshs (000) REVENUE National Revenue a)Equitable Share b) Level-Five Hospitals Sub-Totals 3,028,000 Own Revenue Sources a)Revenue from Local Sources /Subcounties 200,000 Sub-Totals 200,000 Conditional Grants a)Loans/Borrowing b)Contribution in Lieu of Rates c)Donor Funds d)LATF Sub-Totals Total Revenue EXPENDITURE Recurrent Expenditure County Executive a)Personnel b)Operations c) Maintenance County Assembly a)Personnel b)Operations c) Maintenance Sub-Totals Development Expenditure County Executive Ministry of health Agriculture, Livestock, Fisheries & Co-operatives Education,science & Technology Gender, Culture,Youth & Sports Min of Industrialization Trade and Tourism Ministry of Environment, Natural Resources, Water and County Treasury Transport and infrastructure Ministry of Land, Housing physical Planning Sub-Totals Total Expenditure BUDGET SURPLUS / (DEFICIT) %

94%

6%

3,228,000 100%

1,364,373 1,187,278 167,376 498,743 487,444 400 3,705,614

60%

714,500 127,795 276,325 105,424 142,050 45,000 232,830 127,000 444,777 232,005 2,447,706 6,153,320 (2,925,320)

40% 100% -91%

45

WAJIR COUNTY
COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 Amount in Kshs (000) REVENUE National Revenue a)Equitable Share 5,652,000 b)Equalization Fund 240,000 Sub-Totals 5,892,000 Own Revenue Sources a)Revenue from Local Sources /Subcounties b)Others Sub-Totals Conditional Grants a)Loans/Borrowing b)Contribution in Lieu of Rates c)Donor Funds d)Road Maintenance Levy Fund e)LATF f)Level five hospital Sub-Totals Total Revenue EXPENDITURE Recurrent Expenditure Recurrent Expenditure a) County Personnel b)County Operations & Maintenance Sub-Totals Development Expenditure Agriculture Education Water Governor's Office /County Executive Information Public health Trade Public works Sub-Totals Total Expenditure BUDGET SURPLUS / DEFICIT %

98%

119,031 119,031 6,011,031 1,274,706 1,482,636 2,757,342

2%

0% 100%

40%

310,000 51,600 1,450,000 3,000 100,000 235,000 48,000 1,974,000 4,171,600 6,928,942 (917,911) 60% 100% -15%

46

WEST POKOT COUNTY

COUNTY BUDGET FOR THE FINANCIAL YEAR 2013/2014 Amount in Kshs (000) REVENUE National Revenue a)Equitable Share 3,037,075 b)Equalization Fund Sub-Totals 3,037,075 Own Revenue Sources a)Revenue from Local Sources /Subcounties b)Others Sub-Totals Conditional Grants a)Loans/Borrowing b)Contribution in Lieu of Rates c)Donor Funds d)Road Maintenance Levy Fund e)LATF f)Level five hospital Sub-Totals Total Revenue EXPENDITURE Recurrent Expenditure a)County Assembly a)County Executive Sub-Totals Development Expenditure Health & Sanitation Services Agriculture and irrigation Education and ICT County Assembly Governor's Office /County Executive Livestock, Fisheries & Coperative Development Roads,Public works,Transport & Communication Trade, Industry & Energy Land, Physical Planning & Housing Water,Environment,Natiral Resources &disaster management Tourism,Culture Sports & Social Development County Treasury Finance and Economic Planning D/Gov,Urban areas/Devovled Service Sub-Totals Total Expenditure BUDGET SURPLUS / (DEFICIT) 3,037,075 %

100%

0%

0% 100%

362,123 1,503,557 1,865,680

62%

372,064 14,277 20,319 27,723 29,240 529,191 34,021 20,191 33,085 22,574 22,596 24,056 1,149,339 3,015,019 22,056

38% 100% 1%

47

COMMISSION ON REVENUE ALLOCATION

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