KENYA GAZETTE SUPPLEMENT

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1 SPECIAL ISSUE Kenya Gazette Supplement No. 97 (Acts No. 8) REPUBLIC OF KENYA KENYA GAZETTE SUPPLEMENT ACTS, 2018 NAIROBI, 4th July, 2018 CONTENT Act- PAGE The County Allocation of Revenue Act, FO LAW REt - ; ; JUL ZOiB ia 13 ox NAIROBL KE TEL:2, i9231 FAX PRINTED AND PUBLISHED BY THE GOVERNMENT PRINTER, NAIROBI

2 THE COUNTY ALLOCATION OF REVENUE ACT Section 1 Short title. 2 Interpretation. No.8 of 2018 Date of Assent: 29th June, 2018 Date of Commencement: 11th July, Object of the Act. ARRANGEMENT OF SECTIONS 4 Equitable allocation of county governments'share of revenue. 5 allocations to County Governments. 6 Budget ceilings on recurrent expenditure. 7 Report on actual transfers. 8 Books of accounts to reflect national government transfers. 9 Financial misconduct. 10 Revenue sharing formula. FIRST SCHEDULE Allocation of Each County Governments' Equitable Share of Revenue Raised Nationally, Financial Year 2018/19. SECOND SCHEDULE allocations to County Governments from National Government Revenue in Financial Year 20 18/19. THIRD SCHEDULE allocations to County Governments from Loans and Grants from Development Partners in Financial Year 20 18/2019. FOURTH SCHEDULE Budget Ceilings for the Financial Year 2018/2019.

3 2 No.8 County Allocation of Revenue 2018 THE COUNTY ALLOCATION OF REVENUE ACT, 2018 AN ACT of Parliament to provide for: the equitable allocation of revenue raised nationally among the county governments for the 2018/2019 financial year; the responsibilities of national and county governments pursuant to such allocation; and for connected purposes. ENACTED by Parliament of Kenya, as follows- PART I PRELIMINARY This Act may be cited as thecounty Allocation of Revenue Act, Shorttitle. In this Act- Interpretation "Cabinet Secretary" means the Cabinet Secretary for the time being responsible for matters relating to finance; "conditional allocations" means additional resources allocated to county governments from revenue raised nationally or in the form of loans and grants from development partners; "revenue" has the meaning assigned to it under section 2 of the Commission on Revenue Allocation Act; and "State Organ" has the meaning assigned to it under Article 260 of the Constitution. The object of this Act is to - provide, pursuant to Article 218(1 )(b) of the Constitution, for the allocation of an equitable share of revenue raised nationally among the county governments, in accordance with the resolution approved by Parliament under Article 217 of the Constitution for the financial year 2018/2019; provide, pursuant to Article 187(2) and 202 (2) of the Constitution, for conditional allocations for the financial year 20 18/2019; and facilitate the transfer of allocations made to No. 16 of Object of the Act.

4 2018 County Allocation of Revenue No.8 counties under this Act from the Consolidated Fund to the respective County Revenue Funds. 4. (1) Each county government's equitable share of Equitable revenue raised nationally, on the basis of the revenue ct)f sharing formula approved by Parliament in accordance with Article 217 of the Constitution in respect of the financial year 2018/2019 shall be as set out in Column D of the First Schedule. Allocation of government's share of revenue. (2) Each county government's allocation under No. 18 of subsection (1) shall be transferred to the respective County Revenue Fund- in accordance with a payment schedule approved by the Senate and published in the gazette by the Cabinet Secretary in accordance with section 17 of the Public Finance Management Act; and without undue delay and without deduction, except when the transfer has been stopped under Article 225 of the Constitution. 5.(1) allocations from national government revenue to each county government for the county financial year 2018/2019 shall be as set out in Column H of the Second Schedule, comprising- conditional grants for level 5 hospitals as set out in Column B of the Second Schedule; conditional allocations for construction of county headquarters as set out in Column C of the Second Schedule conditional allocations for development of youth polytechnics as set out in Column G of the Second Schedule; conditional allocations to compensate county health facilities for forgone user fees revenue as set out in Column D of the Second Schedule; conditional allocations for leasing of medical equipment as set out in Column E of the Second Schedule; and conditional allocations from the Road Maintenance Fuel Levy Fund for the repair and Allocation to governments

5 No.8 County Allocation of Revenue 2018 maintenance of county roads as set out in Column F, of the Second Schedule. (2) allocations financed by proceeds of loans or grants from development partners to each county government for the financial year 2018/2019 shall be as set out in Column K of the Third Schedule, comprising of- conditional allocations financed by a grant from the World Bank to finance Transforming Healthcare Systems for Universal Care Project (THSUCP) as set out in Column B of the Third Schedule; conditional allocations financed by a World Bank credit to finance Agricultural and Rural Inclusive Growth Project (NARIGP) as set out in Column C of the Third Schedule; conditional allocation financed by a World Bank loan to finance the Kenya Climate Smart Agriculture Project (KCSAP) as set out in Column D of the Third Schedule conditional allocation financed by a grant from the World Bank for Kenya Devolution Support Programme (KDSP)- level 1 known as KDSP Capacity Building ("level 1") Grant as set out in Column E of the Third Schedule; conditional allocation financed by a loan from the World Bank for Kenya Urban Support Project (KUSP) as set out in Column F of the Third Schedule; conditional allocation from a grant by DANIDA to finance Universal Healthcare in Devolved System Program as set out in Column G of the Third Schedule; and allocation from an EU grant to finance Instruments for Devolution Advice and Support (IDEAS) program as set out in Column H of the Third Schedule. allocation from a World Bank credit to finance Water & Sanitation Development

6 County Allocation of Revenue No.8 Project (WSDP) as set out in Column I in the Third Schedule; and (i) allocations amounting to Kenya Shillings four billion (Ksh. 4 billion) financed by a grant from the World Bank for Kenya Devolution Support Programme (KDSP) known as KDSP Performance ("level 2") Grant as set out in Column J of the Third Schedule which shall be allocated among county government on the basis of a criteria to be determined as follows; the Accounting Officer responsible for the grant, shall for each eligible county government, carry out or cause to be carried out, in accordance with the intergovernmental agreement between the National Government and each eligible county government, an assessment to determine the eligible county government's performance score for purposes of determining the Performance ("level 2") grant allocation for the financial year 2018/2019; the allocation to the eligible county governments shall be on the basis of the criteria comprising of the performance score determined in paragraph (i) above and the Revenue sharing formula approved by Parliament in accordance with Article 217 of the Constitution; and the Cabinet Secretary shall publish in the Kenya Gazette the allocations determined in terms of paragraph (ii) above. Report on actual transfers. (3) (a) Each county government's allocation under subsection (1) (a), (b), (c), (d) and (1) shall be transferred to the respective County Revenue Fund, in accordance with a payment schedule published in the Gazette by the Cabinet No. 18 of 2012.

7 6 No.8 County Allocation of Revenue 2018 Secretary in accordance with section 17 of the Public Finance Management Act, the allocations transferred under paragraph (a) shall only be accessed by each county government after meeting conditions set by the Cabinet Secretary responsible for that function at the beginning of the fmancial year; and the transfers made pursuant to paragraph (a) shall be included in the budget estimates of the county government and submitted to the county assembly for approval. (4) The county governments' allocations under subsection (1) (e) shall be included in the budget estimates of the national government and shall be submitted to Parliament for approval provided that the national government and county governments will have an intergovernmental agreement in accordance with Article 187 of the Constitution. (5) (a) A county governments' allocation under subsection (2) (a),(b), (c), (d), ( e), (f), (g), (h) and (i) above shall be transferred to the respective County Revenue Fund, in accordance with a payment schedule published in the Gazette by the Cabinet Secretary in accordance with section 17 of the Public Finance Management Act, 2012, if the Cabinet Secretary and the responsible development partner, have agreed in writing that the funds shall be transferred to the county governments. (b) The transfers made pursuant to paragraph (a) shall be included in the budget estimates of the county government and submitted to the county assembly for approval. The budget ceilings for rec,urrent expenditure for Budget ceilings on rerre cut n county governments for the financial year 2018/19 shall expenditure. be as set out in the Fourth Schedule. The National Treasury shall publish a monthly Report on actual transfers report on actual transfers of all allocations to county governments. (1) Each county treasury shall reflect all transfers Books of accounts to reflect national by the national government to the county governments in government its books of accounts. transfers. (2) The estimates of revenue of each county shall separately reflect the total equitable revenue share under

8 2018 County Allocation of Revenue No.8 section 4 of this Act and any other conditional allocations from the national government transferred to the County Revenue Fund. 7 (3) A county treasury shall as part of its consolidated quarterly and annual reports required under the Public No. 18 of Finance Management Act, 2012, report on actual transfers received by the county government from the national government, up to the end of that quarter or year in the format prescribed by the Public Sector Accounting Standards Board or in the absence of a format prescribed by the Board, in the format prescribed by the National Treasury. Despite the provisions of any other law, any serious Financial or persistent non-compliance with provisions of this Act constitutes an offence under the Public Finance No. 18 of Management Act, For the avoidance of doubt the allocation of the equitable share of revenue to the county governments under Section 4 of this Act is in accordance with the second determination of the basis of the division of revenue among counties approved by Parliament pursuant to Article 217 (7) of the Constitution. Revenue sharing formula applicable.

9 No.8 County Allocation of Revenue 2018 FIRST SCHEDULE (s. 4(1)) Allocation of Each County Governments' Equitable Share of Revenue Raised Nationally in the Financial Year 2018/ County No Allocation Allocation Equitable Share ratio ratio Equitable Share Column A Column B Column C Column D 1 Baringo ,983,0, ,086,8,0 2 Bomet ,254,8, ,934,6,0 3 Bungoma 2.9 8,758,0, ,949,0,0 4 Busia ,828,6, ,966,0,0 - Elgeyo/ Marakwet 1.2 3,624,0, ,768,0,0 6 Embu 136 4,1072, ,458,8,0 7 Garissa ,659,1, ,939,4,0 8 Homa bay ,523,2, ,688,2,0 9 Isiolo ,775,0, ,925,0,0 10 Kajiado ,768,2, ,997,4,0 11 Kakamega ,935,8, ,330,6,0 12 Kericho ,224,6, ,714,8,0 13 Kiambu 3.2 9,664,0, ,357,2,0 14 Kilifi 3.3 9,950,9, ,833,0,0 15 Kirinyaga ,409,2, ,113,4,0 16 Kisii ,4292, ,693,0,0 17 Kisumu ,553,4, ,908,0,0 18 Kitui ,652,3, ,729,2,0 19 Kwale 2.4 7,248,0, ,536,0,0 20 Laikipia ,499,8, ,113,4,0 21 Lamu ,476,4, ,548,2,0 22 Machakos ,399,0, ,321,0,0 23 Makueni ,825,2, ,127,8,0 24 Mandera ,739,5, ,142,2,0 25 Marsabit ,583,6, ,2,2,0 26 Meru ,701,0, ,7,0,0 27 Migori ,462,8, ,719,6,0 28 Mombasa 2.7 8,154,0, ,226,8,0 29 Murang'a ,191,0, ,6,0 30 Nairobi City ,402,0, ,794,2,0 31 Nakuru ,271,4, ,451,4,0 32 Nandi ,103,8, ,369,4,0 33 Narok ,523,2, ,374,2,0 34 Nyamira ,620,60O, ,772,8,0

10 2018 County Allocation of Revenue No.8 35 Nyandarua ,771,6, ,929,8,0 36 Nyeri ,952,8, ,024,0,0 37 Samburu ,805,2, ,427,4,0 38 Siaya ,526,6, ,028,8,0 39 Taita/taveta ,895,8, ,050,6,0 40 TanaRiver ,345,4, ,557,8,0 41 Tharaka-Nithi ,684,4, ,642,4,0 42 Trans Nzoia ,647,4, ,620,6,0 43 Turkana ,071,7, ,770,2,0 44 Uasin Gishu ,707,8, ,934,6,0 45 Vihiga ,409,2, ,458,8,0 46 Wajir 2.7 8,138,9, ,478,0,0 47 West Pokot ,741,4, ,929,8,0 rotal 1 302,0,0, ,0,0,0

11 SECOND SCHEDULE (s. 5(1)) allocations to County Governments from National Government Revenue in Financial Year 2018/2019 (Figures are in Kenya Shillings) FY 2017/18 FY 2018/19 z P Supplement Grants from for Grant- Grant- Grant- Grants from the National Grants to construction Compensation Leasing of Grant- Road Rehabilitation the National Government Level-5 of county for User Fee Medical Maintenance of Village Government County Revenue Hospitals headquarters Foregone Equipment Fuel Levy Polytechnics Revenue Column A Column B Column C Column D Column E Column F Column G Column H 1 Baringo 333,374, ,191,0 2,0,0 133,931,014 35,605,0 382,727,014 2 Bomet 358,153, ,713,356 2,0,0 156,252,849 47,875,0 420,841, Bungoma 531,884, ,837,307 2,0,0 235,619,376 65,5,0 533,956,683 4 Busia 408,177, ,934,085 2,0,0 157,079,584 61,960,0 435,973,669 5 Elgeyo/ Marakwet 281,518, ,788,919 2,0,0 99,208,158 41,8,0 349,797,077 6 Embu 611,940, ,040,462-10,724,225 2,0,0 117,396,321 37,9,0 667,061,8 7 Garissa 727,272, ,739,884-12,964,636 2,0,0 182,708,358 35,335,0 775,747,878

12 - FY 2017/18 FY 2018/19 County Grants from the National Government Revenue Grants to Level-S Hospitals Supplement for construction of county headquarters Grant- Compensation for User Fee Foregone Grant- Leasing of Medical Equipment Grant- Road Maintenance Fuel Levy Grant- Rehabilitation of Village Polytechnics Grants from the National Government Revenue 8 Homa Bay 410,977, ,185,346 2,0,0 176,094,481 46,675,0 444,954,827 9 Isiolo 376,614, ,0,0 3,472,461 2,0,0 103,341,832 21,235,0 449,049, Kajiado 327,698, ,955,365 2,0,0 157,906,319 40,345,0 415,206, Kakamega 968,430, ,283,237-37,789,290 2,0,0 271,995,701 69,910,0 1,6,978, Kericho 341,487, ,048,789 2,0,0 150,465,707 41,5,0 409,519, Kiambu 921,227, ,716,763-34,671,542 2,0,0 246,366,927 68,110,0 1,087,865, Kilifi 506,667, ,969,864 2,0,0 285,223,455 53,035,0 564,228, Kirinyaga 295,119, ,282,570 2,0,0 108,302,240 52,210,0 371,794, Kisii 871,511, ,572,254-26,138,997 2,0,0 203,376,725 70,090,0 917,177, Kisumu 756,595, ,017,341-21,299,489 2,0,0 181,881,624 41,650,0 813,848, Kitui 495,457, ,499,906 2,0,0 229,832,234 58,465,0 510,797,140 z C

13 FY 2017/18 FY 2018/19 z C County Grants from the National Government Revenue Grants to Level-5 Hospitals Supplement for construction of county headquarters Grant- Compensation for User Fee Foregone Grant- Leasing of Medical Equipment Grant- Road Maintenance Fuel Levy Grant- Rehabilitation of Village Polytechnics Grants from the National Government Revenue 19 Kwale 373,107, ,209,593 2,0,0 198,416,317 41,860,0 455,485, Laikipia 286,046, ,968,208 2,0,0 109,128,974 28,525,0 347,622, Lamu 338,4, ,0,0 2,451,034 2,0,0 93,421,016 31,210,0 448,082, Machakos 857,806, ,583,815-24,129,039 2,0,0 219,084,683 54,295,0 881,092, Makueni 433,661,302-19,435,760 2,0,0 187,668,766 31,570,0 438,674, Mandera 532,626, ,474,920 2,0,0 267,035,293 31,240,0 523,750, Marsabit 353,093, ,643,714 2,0,0 184,361,828 26,275,0 417,280, Meru 836,607, ,872,832-31,648,428 2,0,0 210,817,337 66,025,0 882,363, Migori 413,106, ,655,884 2,0,0 176,921,216 31,750,0 430,327,1 28 Mombasa 759,622, ,439,306-23,385,934 2,0,0 216,604,479 39,895,0 868,324, Murang'a 428,174, ,138,691 2,0,0 164,520,196 65,710,0 450,368,887

14 - FY 2017/18 FY 2018/19 County Grants from the National Government Revenue Grants to Level-S Hospitals Supplement for construction of county headquarters Grant- Compensation for User Fee Foregone Grant- Leasing of Medical Equipment Grant- Road Maintenance Fuel Levy Grant- Rehabilitation of Village Polytechnics Grants from the National Government Revenue 30 Nairobi City 759,568, ,423,251 2,0,0 415,847,530 34,570,0 729,840, Nakuru 889,584, ,872,832-38,723,265 2,0,0 248,847,131 47,8,0 909,243, Nandi 345,713, ,086,363 2,0,0 141,371,626 37,255,0 396,712, Narok 373,105, ,595,297 2,0,0 167,827,135 30,820,0 419,242,432 '-4 34 Nyamira 369,636, ,175,221 2,0,0 125,663,667 52,915,0 391,753, Nyandarua 459,581, ,0,0 12,735,922 2,0,0 129,797,341 39,7,0 503,233, Nyeri 749,086, ,861,272-13,701,379 2,0,0 132,277,544 28,795,0 782,635, Samburu 277,702, ,235,578 2,0,0 116,569,586 20,905,0 342,710, Siaya 367,420, ,194,808 2,0,0 158,733,053 38,5,0 415,427, Taita Taveta 291,798, ,296,305 2,0,0 106,648,770 49,675,0 361,620, Tana River 419,558, ,04 5,682,537 2,0,0 146,332,034 24,490,0 497,504,571 0

15 FY 2017/18 FY 2018/19 0 Supplement Grants from for Grant- Grant- Grant- Grants from the National Grants to construction Compensation Leasing of Grant- Road Rehabilitation the National Government Level-S of county for User Fee Medical Maintenance of Village Government County Revenue Hospitals headquarters Foregone Equipment Fuel Levy Polytechnics Revenue 41 Tharaka- Nithi 396,766, ,0,0 8,218,119 2,0,0 95,901,220 40,090,0 465,209, Trans Nzoia 373,438, ,304,915 2,0,0 147,985,503 53,710,0 423,0, Turkana 594,217, ,634,941 2,0,0 283,569,986 25,285,0 534,489,927 Iz 44 Uasin Gishu 373,197, ,813,065 2,0,0 156,252,849 33,250,0 410,315, Vihiga 324,237, ,657,201 2,0,0 117,396,321 55,0,0 385,053, Wajir 448,2, ,784,997 2,0,0 223,218,356 21,295,0 460,298, West Pokot 324,215, ,128,484 2,0,0 129,797,341 28,885,0 370,810,825 GRAND TOTAL 23,273,192,369 4,326,0,0 605,0,0 9,0,0 9,4,0,0 8,269,0,0 2,0,0,0 25,5,0,0

16 - I P TJ 1:70 CD ( ) 'C U. '0 'C E Loans and Grants '). 5'- CI) U J 0 Q 0 Transforming Health Systems for Universal Care 'C 0 Project(WB) ZZ P IDA (World Bank) credit (National Agricultural and Rural Inclusive Growth Project (NARIGP) P IDA (World Bank) - Kenya Climate Smart Agriculture Project (KCSAP) C 3.o-. u -4 4 ta LA ta 'C U 'C t'j 'J C' 'C t-) S. IDA (World Bank) credit: Kenya Devolution Support W t) Project (KDSP) "Level 1 grant" U, U, I - 0 IDA (World Bank) credit t) C t: Kenya Urban Support Project(KUSP) "1 - C CI) 9 C 2 tv tv Ui c - P DANIDA Grant (Universal Healthcare in Devolved E - o System Program) ed '-I. - o EU Grant (Instruments for Devolutlon Advice and Support IDEAS) IDA (World Bank) credit: Water & Sanitation Development Project (WSDP) 2 -t ed 1 - P IDA (World Bank) credit: Kenya Devolution Support Project (KDSP) " Level 2 *5 ed 9 '-4 c b o - i Loans and Grants u tj 8'- N anuaetayfo uoiw,o/fli (JunoJ giot c

17 HomaBay 247,766,983 85,820,34: 140,435,163-49,5, ,361,50 21,870, ,987,531 Isiolo T28,629X8 66,229, ,0,0 38,668,826 93,968,10 12,65625( ,523, Kajiado 182,819,27 62,478, ,0,0 45,860, ,950,30 19,338,75( ,628,18 Kakamega 259,177,644 1,0, - 117,0,0 63,508, ,118,80 33,311,25( - 702,938,88 Kericho 123,263,880 61, $),( 44,538,34: 256,299, - 17,516, ,861,56 Kiambu 171,860,543 50,0,0 140,435,161-60,455,156 1,885,993, 32,4,0 -,169,283,31 Kilifi 393,492,525 1,0 140,435,163 61,148, ,534,50 33,361,875 4,0,1 1,065479,64 Kirinyaga 136,198, ), 140,435,163-41,078,830 71,302,20 14,782, ,598,69 Kisii 272,278,251 74,159, , ,938, ,053,80 24,907,501 70,0,1 527,494,071 Kisumu 205, ,364, ,0,0 49,642, ,573,30 21,971,251 90,0,0 1,119,551,57' Kitui 344,841,672 1,0,0 140,435,163 57,462, ,374,20 298,12S - 559,280,08: Kwale 321,582,696 98, ,435,163-50,747,782 50,0, 24,3,1 45,0,0 4, ,658,212 L.aikipia 212,173,539 67,077,72 117,0,0 41,121,027 50,0, 15,086,251 90,0,0 380,285,1 Lamu ,69 50,0, - 150,0,0 33,793,559 50,0, 8,302, ,096,051 Machakos 175,585,97q , ,0,0 53,423,784 1,018,320,50 24,806,251-1,308,952,401 Makueni 294,396,31 1,0, 140,435,163-50,750, ,261,60 22,882,501 45,0,0 495,329,86 Mandera 283,179,311 1,0, - 150,0,0 58,673, ,819,5Cq 32,653, ,146,113 Marsabit 315,742,158 1,0, - 150,0,0 48,985,872 50,0,0 22,072,5 80,0,0 451,058,377 Meru 4,092,379,27 50, ,435,163-53,939, ,890,2 25,818, ,941 Migori 333,790,711 1,0, 140,435,163-49,609, ,367,8 21,667,5 90,0,1 920,080,051 Mombasa 107,425,86. 50,0, ,333,725-27,337,501-6,0,1 730,671,221 Murang'a 175,025,3 50,0,0 140,435,163-48,244,59: 62,437,60 20,756, ,873,601 Nairobi City 2,290,502, ,429, ,424,14' - 51,637, ,490,821 Nakuru 237,657,424 95,036, ,435,163 60,282,958 1,084,843, ,751-1,411,681,52 Nandi 210,116,247 97,229, ,435,163 44,551, ,231,70 17,111, ,558,

18 Narok 282,870,371 1,0,( 140,435,163-49,037,031 74,905,301 21,870, ,24749 Nyamira 149, ,0,1 140,435,163-42,383, , ,491, ,01547* Nyandarua 166,497,90* 50,0,1-117,0,0 43,069, , ,997,5 45,0,0-406,610,211 Nyeri 92,761,34 50,0,( - 117,0,0 43,740, ,639,101 16,605,0-4413,985,09* Samburu 318, ,143, ,435,163-39,330,854 50,0,1 12,757,5 70,0,0-409,667,12 Siaya 160,144,386 56,758,15 117,0,0 46,076,429 50,0,1 18,528, ,363,33 TaitaTaveta 196,9,401 50,0,1-117,0,0 39,327,939 50,0,1 13, ,0,0 4,0,1 759,389,18 TanaRiver 253,251,635 1,0,1-150,0,0 44,3,842 50,0,1 17,921,250 80,0,1-441,925,09 Tharaka- Nithi 1,798,020 50,0,1-117,0, 38,536,081 50,0 1 12,352, ,888,581 TransNzoia 230,131,937 1,0,1 140,435,163 46,456, ,106,901 18,933, ,932,47 Turkana 342,211,436 1,0,1 140,435,163 65,446,016 95,023,201 33,766, ,671,25 Uasin-Gishu 214,773,881 81,893, ,0,1 46,739, ,147,801 19,136,250 45,0,0 939,916,66 Vihiga 196,636,66 73,956, ,435,163-41,604,11 250,950,70 14,782, ,729,25 Wajir 353,279, ,0,1 53,401, ,643, ,875 45,0,0 1,0,0,1 1,541,331,487 WestPokot j ,0,1 117,0,1 42,917,546 73, , ,0,1-419,206,091 '0tal 20,407,826,14 3,636,589,84 2,949,138,42 3,039,0,0 2,3,0,1 11,464,702,50 1,012,5,1 1,040,0,1 34,0, 4,0,0, 33,241, *The KP ('Level 2') grant is to be allocated among county governments on the basis of the criteria to be determined in accordance with the provisions of Section 5(2)(i) of the County Allocation of Revenue Act, 2018 C

19 County Allocation of Revenue No.8 FOURTH SCHEDULE (s. 6) County Government Budget Ceilings on Recurrent Expenditure in Financial Year 2018/2019 (Figures are in Kenya Shillings) - County County Executive Recurrent Expenditure Ceilings for FY 018/19 County Assembly Recurrent Expenditure Ceilings for FY 018/ / /19 FY 2017/18 FY 2018/19 1 Baringo 552,102, ,077, ,216, ,949,448 2 Bomet 535,190, ,757, ,765, ,549,397 3 Bungoma 602,837, ,039, ,249, ,129,329 4 Busia 569,014, ,398, ,631, ,502,747 5 Elgeyo - Marakwet 518,278, ,437, ,435, ,844,7 6 Embu 518,278, ,437, ,937, ,744,226 7 Garissa 552,102, ,077, ,074, ,191,067 8 Homa-Bay 585,926, ,718, ,589, ,888, siolo 449,417, ,512, ,553, ,766, Kajiado 511,832, ,235, ,789, ,834, Kakamega 653,573, ,0, ,457,978 1,061,364, Kericho 552,102, ,077, ,082, ,496, Kiambu 653,573, ,0, ,745,034 1,072,824, Kilifi 569,014, ,398, ,942, ,514, Kirinyaga 506,599, ,676, ,547, ,734, Kisii 602,837, ,039, ,851, ,969, Kisumu 569,014, ,398, ,616, ,802, Kitui 585,926, ,718, ,297, ,797, Kwale 518,278, ,437, ,804, ,760, Laikipia 478,8, ,594, ,586, ,560, Lamu 449,417, ,512, ,441, ,937, Machakos 585,926, ,718, ,670, ,776, Makueni 552,102, ,077, ,097, ,360, Mandera 561,097, ,289, ,469, ,474, Marsabit 518,278, ,437, ,260, ,578, Meru 602,837, ,039, ,034, ,216, Migori 585,926, ,718, ,791, ,127, Mombasa 552,102, ,077, ,938, ,914, Murang'a 569,014, ,398, ,746, ,534, Nairobi City 738,133, ,601,944 1,293,426,918 1,386,671,7 31 Nakuru 636,661, ,679, ,963, ,825 32Nandi 552,102, ,077, ,045, ,178,919

20 County Allocation of Revenue No.8 - County County Executive Recurrent Expenditure Ceilings for FY 018/19 County Assembly Recurrent Expenditure Ceilings for FY 018/ / /19 FY 2017/18 FY 2018/19 33 Narok 552,102, ,077, ,710, ,556, Nyamira 518,278, ,437, ,084, ,432, Nyandarua 535,190, ,757, ,137, ,474, Nyeri 552,102, ,077, ,7, ,447, Samburu 466,329, ,833, ,035, ,065, Siaya 552,102, ,077, ,664, ,656, Taita - Taveta 518,278, ,437, ,642, ,350, Tana River 489,687, ,355, ,495, ,819, Tharaka-Nithi 478,8, ,594, ,283, ,689, Trans Nzoia 535,190, ,757, ,452, ,078, Turkana 552,102, ,077, ,435, ,352, Uasin Gishu 552,102, ,077, ,747, ,972, Vihiga 535,190, ,757, ,154, ,253, Wajir 543,107, ,866, ,968, ,759, West Pokot 518,278, ,437, ,519, ,674,197 Ceilings 25,885,557,171 26,779,286,753 28,897,399,203 32,783,118,606 -