The County Government of Elgeyo Marakwet has consistently fulfilled its statutory financial obligations in line with Kenya’s fiscal legislation since its inception in 2013. Budget formulation is guided by Section 12 of the Second Schedule of the Public Finance Management (PFM) Act, 2012, and adheres to the national budget calendar. Key inputs to the 2025/26 Budget Estimates include the FY 2025/26 Annual Development Plan (ADP), the 2024 County Budget Review and Outlook Paper (CBROP), the 2025 County Fiscal Strategy Paper (CFSP), and the 2023-2027 County Integrated Development Plan (CIDP). This budget represents the fourth year of implementing the third-generation CIDP, which continues to provide a strategic framework for planning, resource allocation, and performance monitoring. Lessons from prior fiscal cycles have been leveraged to refine expenditure planning, despite constraints to full participatory engagement. Nonetheless, the developmental priorities outlined in the 2025/26 ADP and expenditure ceilings informed by the 2025 CFSP have been critical in shaping the budget’s structure. In compliance with the County Equitable Development Act, 2015, the budget ensures proportional resource distribution across all wards, reinforcing inclusive growth. The total resource envelope for FY 2025/26 stands at Kshs. 8,849,613,252, comprising of Kshs. 5,049,704,514 (57.1%) from the Equitable Share allocation by the Commission on Revenue Allocation (CRA), Kshs. 1,432,442,748 (16.2%) in conditional grants, Kshs. 457,429,871 (5.2%) from Own Source Revenue (OSR) and Ksh. 1,910,036,119 (21.6%) rolled over funds from 2024/2-25 financial year. On the expenditure side, Kshs. 6.21 billion (70.22%) is allocated to recurrent expenditure -including Personnel Emoluments (PE) and Operations & Maintenance (O&M) while Kshs. 2.64 billion (29.78%) is committed to development spending. The recurrent budget remains under pressure from rising wage obligations, driven by periodic salary reviews and employee benefits. To manage fiscal sustainability, the county intends to leverage staff exits through non replacements to moderate growth in the wage bill, with savings redirected toward capital investments. Despite revenue limitations, the FY 2025/26 budget achieves a legally balanced position. Enhancing OSR performance remains a key medium-term objective. The county will pursue automation and institutional reforms in revenue collection systems to expand its revenue base, improve compliance, and reduce leakages