i | P a g e Table of Contents Foreword ......................................................................................................................................... 1 Table of Contents ............................................................................................................................. i LIST OF FIGURES ....................................................................................................................... vi LIST OF TABLES ......................................................................................................................... vi 1.0 BUDGET SUMMARY FY 2025/26 .............................................................................. 1 1.1 FY 2024/25 Resource Basket in Million Shillings ........................................................ 1 1.2 Total Revenues Own Source .......................................................................................... 1 1.3 Budget Summary – By Economic Classification in Kshs .............................................. 3 1.4 Budget Summary by Programme ................................................................................... 1 1.5 Receipts into the Makueni County Revenue Fund(CRF) for the first Nine Months of FY 2024/25 ................................................................................................................................. 5 1.6 Exchequer issues from the National Treasury ................................................................ 5 1.7 Funds released to the Makueni Operational Accounts (approvals by COB) ................. 5 1.8 FY 2024/25 Allocations, Revenue and Expenditure Performance Upto 31st March 2025 5 1.9 Departmental Expenditures ............................................................................................ 7 2.0 GOVERNORSHIP ....................................................................................................... 15 2.1 Department’s Vision and Mission ................................................................................ 15 2.2 Performance Overview and Background for Programme(s) Funding .......................... 15 20.0 Programme Objectives ................................................................................................. 16 20.1 Summary of Expenditure by Programmes, FY 2025/26 – 2027/28 (Kshs) ................. 16 20.2 Summary of Expenditure by Vote and Economic Classification (Kshs), FY 2025/26 – 2027/28 (Kshs) .......................................................................................................................... 16 20.3 Summary of Expenditure by Programme, Sub-Programme and Economic Classification, FY 2025/26 – 2027/28 (Kshs)........................................................................... 16 20.4 Details of Staff Establishment by Organization Structure (Delivery Units) ................ 18 20.5 Summary of the Programme Outputs and Performance Indicators for FY 2023/24 – 2027/28 ..................................................................................................................................... 18 3.0 COUNTY SECRETARY ............................................................................................. 20 3.1 Department’s Vision and Mission ................................................................................ 20 3.2 Performance Overview and Background for Programme(s) Funding .......................... 20 3.1 Programme Objectives ................................................................................................. 21 3.2 Summary of Expenditure by Programmes, FY 2025/26 – 2027/28 (Kshs.) ................ 21 3.3 Summary of Expenditure by Vote and Economic Classification, FY 2025/26 – 2027/28 (Kshs.) ......................................................................................................................... 22 3.4 Summary of Expenditure by Programme, Sub-Programme and Economic Classification, FY 2025/26 – 2027/28 (Kshs.).......................................................................... 22 3.5 Details of Staff Establishment by Organization Structure (Delivery Units) ................ 23 3.6 Summary of the Programme Outputs and Performance Indicators for FY 2023/24- 2027/28 ..................................................................................................................................... 23 4.0 COUNTY ATTORNEY’S OFFICE ............................................................................ 25 4.1 Department’s Vision and Mission ................................................................................ 25 4.2 Performance Overview and Background for Programme(s) Funding .......................... 25 4.3 Programme Objectives ................................................................................................. 25 4.4 Summary of Expenditure by Programmes, FY 2023/24 – 2026/27 (Kshs) ................. 26 ii | P a g e 4.5 Summary of Expenditure by Vote and Economic Classification (Kshs) ..................... 26 4.6 Summary of Expenditure by Programme, Sub-Programme and Economic Classification (Kshs.) ................................................................................................................ 26 4.7 Details of Staff Establishment by Organization Structure (Delivery Units) ................ 27 4.8 Summary of the Programme Outputs and Performance Indicators for FY 2023/24- 2027/28 ..................................................................................................................................... 27 5.0 COUNTY PUBLIC SERVICE BOARD ..................................................................... 28 5.1 Department’s Vision and Mission ................................................................................ 28 5.2 Performance Overview and Background for Programme (s) Funding ......................... 28 5.1 Programme Objectives ................................................................................................. 29 5.2 Summary of Expenditure by Programmes, FY 2025/26 – 2027/28 (Kshs) ................. 29 5.3 Summary of Expenditure by Vote and Economic Classification (Kshs.) .................... 29 5.4 Details of Staff Establishment by Organization Structure (Delivery Units) ................ 31 5.5 Summary of the Programme Outputs and Performance Indicators for FY 2023/24- 2027/28 ..................................................................................................................................... 32 6.0 DEPARTMENT OF FINANCE & SOCIO ECONOMIC PLANNING ...................... 34 6.1 Department’s Vision and Mission ................................................................................ 34 6.2 Performance Overview and Background for Programme(s) Funding .......................... 34 6.3 Programme Objectives ................................................................................................. 35 6.4 Summary of Expenditure by Programmes, FY 2024/25 – 2027/28 (Kshs) ................. 35 6.5 Summary of Expenditure by Vote and Economic Classification (Kshs.) .................... 36 6.6 Summary of Expenditure by Programme, Sub-Programme and Economic Classification (Kshs.) ................................................................................................................ 36 6.7 Details of Staff Establishment by Organization Structure (Delivery Units) ................ 40 6.8 Summary of the Programme Outputs and Performance Indicators for 2023/24 – 2027/28 ..................................................................................................................................... 41 7.0 DEPARTMENT OF HEALTH SERVICES ................................................................ 43 7.1 Department’s Vision & Mission ................................................................................... 43 7.2 Performance Overview and Background for Programme(s) Funding; ........................ 43 7.3 Programmes and their Objectives ................................................................................. 44 7.4 Summary of Expenditure by Programmes, FY 2022/23 – 2024/25 (Kshs) ................. 45 7.5 Summary of Expenditure by Vote and Economic Classification (Kshs.) .................... 45 7.6 Summary of Expenditure by Programme, Sub-Programme and Economic Classification (Kshs) ................................................................................................................. 45 7.7 Details of Staff Establishment by Organization Structure (Delivery Units) ................ 47 7.8 Summary of the Programme Outputs and Performance Indicators for FY 2023/24 – 2027/28 ..................................................................................................................................... 51 8.0 DEPARTMENT OF GENDER, CHILDREN, YOUTH, SPORTS AND SOCIAL SERVICES ................................................................................................................................ 53 8.1 Department’s Vision and Mission ................................................................................ 53 8.2 Performance Overview and Background for Programme(s) Funding .......................... 53 8.3 Programme Objectives ................................................................................................. 54 8.4 Summary of Expenditure by Programmes, FY 2024/25– 2027/28(Kshs) ................... 54 8.5 Summary of Expenditure by Vote and Economic Classification (Kshs.) .................... 55 8.6 Summary of Expenditure by Programme, Sub-Programme and Economic Classification (Kshs.) ................................................................................................................ 55 iii | P a g e 8.7 Details of Staff Establishment by Organizational Structure ........................................ 58 8.8 Summary of the Programme Outputs and Performance Indicators for FY 2023/24- 2027/28 ..................................................................................................................................... 58 9.0 DEPARTMENT OF TRADE, MARKETING, INDUSTRY, CULTURE AND TOURISM............................................................................................................................. - 60 - 9.1 Department’s Vision and Mission ............................................................................ - 60 - 9.2 Performance Overview and Background for Programme(s) Funding ...................... - 60 - 9.3 Programme Objectives/ Overall Outcome ............................................................... - 61 - 9.4 Summary of Expenditure by Programmes, FY 2023/24 – 2026/27 (Kshs) ............. - 61 - 9.5 Summary of Expenditure by Vote and Economic Classification (Kshs.) ................ - 62 - 9.6 Summary of Expenditure by Programme, Sub-Programme and Economic Classification (Kshs.) ............................................................................................................ - 62 - 9.7 Details of Staff Establishment by Organization Structure (Delivery Units) ............ - 65 - 9.8 Summary of the Programme Outputs and Performance Indicators for FY 2023/24- 2026/27 ................................................................................................................................. - 66 - 10.0 DEPARTMENT OF AGRICULTURE, IRRIGATION, LIVESTOCK, FISHERIES AND COOPERATIVE DEVELOPMENT............................................................................... 68 10.1 Department’s Vision and Mission ................................................................................ 68 10.2 Performance Overview and Background for Programme(s) Funding .......................... 68 10.3 Programme Objectives/Overall Outcome .................................................................... 71 10.4 Summary of Expenditure by Programmes, FY 2023/24 – 2026/27 (Kshs) ................. 71 10.5 Summary of Expenditure by Vote and Economic Classification (Ksh.) ...................... 72 10.6 Summary of Expenditure by Programme, Sub-Programme and Economic Classification (Ksh.) ................................................................................................................. 72 10.7 Details of Staff Establishment by Organization Structure (Delivery Units) ................ 75 10.8 Summary of the Programme Outputs and Performance Indicators for FY 2023/24- 2027/28 ..................................................................................................................................... 77 11.0 DEPARTMENT OF WATER, SANITATION AND IRRIGATION.......................... 80 11.1 Department’s Vision and Mission ................................................................................ 80 11.2 Performance Overview and Background for Programme(s) Funding .......................... 80 11.3 Department of Water, Sanitation and Irrigation, FY 2023/24 Performance ................ 80 11.4 Planned Priority Objectives for the FY 2025/26 .......................................................... 80 11.5 Summary of Expenditure by Programmes, FY 205/26 – 2027/28 (Kshs. .................... 81 11.6 Summary of Expenditure by Vote and Economic Classification, FY 2023/24 – 2026/27 (Kshs.) ......................................................................................................................... 82 11.7 Summary of Expenditure by Programme, Sub-Programme and Economic Classification, FY 2023/24 – 2026/27 (Kshs.).......................................................................... 82 11.8 Details of Staff Establishment by Organization Structure ........................................... 84 11.9 Summary of the Programme Outputs and Performance Indicators for FY 2023/24- 2027/28 ..................................................................................................................................... 85 12.0 DEPARTMENT OF INFRASTRUCTURE, TRANSPORT, PUBLIC WORKSHOUSING AND ENERGY ....................................................................................... 86 12.1 Department’s Vision and Mission ................................................................................ 86 12.2 Programme Objectives/Overall Outcome .................................................................... 88 12.3 Summary of Expenditure by Programmes, FY 2024/25 – 2027/28 (Kshs) ................. 88 12.4 Summary of Expenditure by Vote and Economic Classification ................................. 88 iv | P a g e 12.5 Summary of Expenditure by Programme, Sub-Programme and Economic Classification............................................................................................................................. 89 12.6 Details of Staff Establishment by Organizational Structure ........................................ 91 12.7 Summary of the Programme Outputs and Performance Indicators for FY 2023/24- 2027/28 ..................................................................................................................................... 93 13.0 DEPARTMENT OF LANDS, URBAN PLANNING & DEVELOPMENT, ENVIRONMENT AND CLIMATE CHANGE ....................................................................... 95 13.1 Department’s Vision and Mission ................................................................................ 95 13.2 Performance Overview and Background for Programme(s) Funding .......................... 95 13.3 Programme Objectives/Overall Outcome .................................................................... 96 13.4 Summary of Expenditure by Programmes, FY 2024/25 – 2027/28 ............................. 96 13.5 Summary of Expenditure by Vote and Economic Classification ................................. 97 13.6 Summary of Expenditure by Programme, Sub-Programme and Economic Classification............................................................................................................................. 97 13.7 Details of Staff Establishment by Organization Structure (Delivery Units) .............. 100 13.8 Summary of the Programme Outputs and Performance Indicators for FY 2022/23- 2025/26 ................................................................................................................................... 101 14.0 MAKUENI COUNTY SAND CONSERVATION AND UTILIZATION AUTHORITY ......................................................................................................................... 103 14.1 Department’s Vision and Mission .............................................................................. 103 14.2 Performance Overview and Background for Programme(s) Funding ........................ 103 14.3 Programme Objectives/Overall Outcome .................................................................. 104 14.4 Summary of Expenditure by Programmes, 2025/26 (Kshs) ....................................... 104 14.5 Summary of Expenditure by Vote and Economic Classification (Kshs) ................... 104 14.6 Summary of Expenditure by Programme, Sub-Programme and Economic Classification (Kshs) ............................................................................................................... 105 14.7 Details of Staff Establishment by Organization Structure (Delivery Units) .............. 106 14.8 Summary of the Programme Outputs and Performance Indicators for the Period,2023/24-2027/28.......................................................................................................... 106 15.0 WOTE MUNICIPALITY ........................................................................................... 107 15.1 Department’s Vision and Mission .............................................................................. 107 15.2 Performance Overview and Background for Programme(s) Funding ........................ 107 15.3 Programme Objectives/Overall Outcome .................................................................. 107 15.4 Summary of Expenditure by Programmes, 2024/25– 2027/28 (Kshs) ...................... 107 15.5 Summary of Expenditure by Vote and Economic Classification (Kshs) ................... 108 15.6 Summary of Expenditure by Programme, Sub-Programme and Economic Classification (Kshs) ............................................................................................................... 108 15.7 Details of Staff Establishment by Organization Structure (Delivery Units) .............. 109 15.8 Summary of the Programme Outputs and Performance Indicators for FY 2024/25 – 2027/28 ................................................................................................................................... 109 16.0 EMALI-SULTAN HAMUD MUNICIPALITY ........................................................ 110 16.1 Department’s Vision and Mission .............................................................................. 110 16.2 Performance Overview and Background for Programme(s) Funding ........................ 110 16.3 Programme Objectives/Overall Outcome .................................................................. 110 16.4 Summary of Expenditure by Programmes, 2024/25– 2027/28 (Kshs.) ..................... 110 16.5 Summary of Expenditure by Vote and Economic Classification (Kshs.) .................. 110 v | P a g e 16.6 Summary of Expenditure by Programme, Sub-Programme and Economic Classification (Kshs) ............................................................................................................... 111 16.7 Details of Staff Establishment by Organization Structure (Delivery Units) .............. 111 16.8 Summary of the Programme Outputs and Performance Indicators for FY 2024/25- 2027/28 ................................................................................................................................... 112 17.0 DEPARTMENT OF DEVOLUTION, PUBLIC PARTICIPATION, COUNTY ADMINISTRATION AND SPECIAL PROGRAMMES ...................................................... 113 17.1 Department’s Vision and Mission .............................................................................. 113 17.2 Performance Overview and Background for Programme(s) Funding. ....................... 113 17.3 Programme Objectives ............................................................................................... 114 17.4 Summary of Expenditure by Programmes, FY 2023/24 – 2026/27 (Kshs ................. 114 17.5 Summary of Expenditure by Vote and Economic Classification (Kshs.) .................. 115 17.6 Summary of Expenditure by Programme, Sub-Programme and Economic Classification (Kshs.) .............................................................................................................. 115 17.7 Details of Staff Establishment by Organization Structure (Delivery Units) .............. 119 17.8 Summary of the Programme Outputs and Performance Indicators for FY 2023/24 – 2026/27 ................................................................................................................................... 119 18.0 DEPARTMENT OF ICT, EDUCATION & INTERNSHIP ...................................... 121 18.1 Department’s Vision and Mission .............................................................................. 121 18.2 Performance Overview and Background for Programme(s) Funding ........................ 121 18.3 Programme Objectives/Overall Outcome .................................................................. 122 18.4 Summary of Expenditure by Programmes, FY 2023/24 – 2026/27 (Kshs) ............... 122 18.5 Summary of Expenditure by Vote and Economic Classification (Kshs.) .................. 123 18.6 Summary of Expenditure by Programme, Sub-Programme and Economic ............... 123 18.7 Details of Staff Establishment by Organization Structure (Delivery Unit) ................ 126 18.8 Summary of the Programme Outputs and Performance Indicators for FY 2023/24 - 2027/28 ................................................................................................................................... 127 19.0 MAKUENI COUNTY FRUIT DEVELOPMENT AND MARKETING AUTHORITY 130 19.1 Department’s Vision and Mission .............................................................................. 130 19.2 Performance Overview and Background for Programme(s) Funding ........................ 130 19.3 Programme Objectives/Overall Outcome .................................................................. 130 19.4 Summary of Expenditure by Programmes, 2023/24– 2026/27 (Kshs) ...................... 130 19.5 Summary of Expenditure by Vote and Economic Classification (Kshs) ................... 131 19.6 Summary of Expenditure by Programme, Sub-Programme and Economic Classification (Kshs) ............................................................................................................... 131 19.7 Summary of the Programme Outputs and Performance Indicators for FY 2023/24 - 2027/28 ................................................................................................................................... 132 20.0 MAKUENI COUNTY ASSEMBLY ......................................................................... 133 20.1 Vision and Mission ..................................................................................................... 133 20.2 Performance Overview and Background for Programme(s) Funding ........................ 133 20.3 Programme Objectives ............................................................................................... 135 20.4 Summary of Programme Outputs and Performance Indicators For 2025/2026 - 2027/2028 ............................................................................................................................... 135 20.5 Summary of Expenditure by Programmes, 2025/2026 - 2027/2028 .......................... 137 vi | P a g e 20.6 Summary of Expenditure by Vote and Economic Classification 2025/2026 - 2027/2028 ............................................................................................................................... 138 20.7 Summary of Expenditure by Programme, Sub-Programme and Economic Classification, 2025/2026 - 2027/2028 ................................................................................... 139 ANNEXTURES; ..................................................................................................................... 142 ANNEX 1: FY 2025/26 HEADQUARTER PROJECTS ....................................................... 142 ANNEX 2: FY 2025/26 WARD PROJECTS ......................................................................... 151 LIST OF FIGURES Figure 1: Budget Vs Expenditure Performance ............................................................................ 44 Figure 2: Gender and social services expenditure performance ................................................... 53 Figure 3: Trade Budget, Expenditure and Absorption Rate ......................................................... 96 LIST OF TABLES Table 1: FY 2025/26 Resource Basket ........................................................................................... 1 Table 2:Revenues Own Source Targets, FY 2024/25-2027/28 ...................................................... 1 Table 3: Budget Summary – By Economic Classification in Kshs ................................................ 3 Table 4:Budget per Economic Classification per department, FY 2025/26 ................................... 4 Table 5:Budget Summary – Summary by Programme ................................................................... 1 Table 6: Expenditure by Economic Classification as at 31st March, 2025 ..................................... 5 Table 7: Departmental Expenditures per Economic Classification ................................................ 7 Table 8: Expenditure By Programme and Sub Programmes .......................................................... 8 Table 9: Expenditure Trends, in Millions FY 2021/22-2023/24 .................................................. 15 Table 10: Expenditure by Economic Classification ...................................................................... 15 1 | P a g e 1.0 BUDGET SUMMARY FY 2025/26 1.1 FY 2024/25 Resource Basket in Million Shillings The county government aims to mobilize a total of Kshs 11,324,460,965 to finance her programmes and projects in the FY 2025/26. Out of this amount, 8,866,423,364 will be from the equitable share, Kshs 1,500,000,000 Own Source Revenue and Kshs 958,037,601 Conditional Allocation-other loans & grants Table 1: FY 2025/26 Resource Basket Revenue source Revenue Ratio Equitable share from National Government 8,866,423,364 77% Conditional Allocation - other loans & grants 1,175,684,263 10% Own Source Revenue - Other Sources 1,500,000,000 13% Total Revenue 2025/26 11,542,107,627 100% 1.2 Total Revenues Own Source The county government aims to mobilize a total of Kshs 1,500,000,000 in own source revenue. Out of this amount, Kshs 800,000,000 will be from normal streams, while Kshs 700,000,000 will be from Appropriations in Aid. Table 2:Revenues Own Source Targets, FY 2024/25-2027/28 No Sources FY 2022/23 Actual FY 2023/24 Targets FY 2023/24 Actual FY 2024/25 Targets FY 2024/25 Actual for 9 months FY 2025/26 Targets FY 2026/27 Projections FY 2027/28 Projections 1 Advertisement and Wall Branding Fees 13,800,222 20,000,000 13,299,478 20,922,470 17,185,493 26,955,000 28,752,000 30,549,000 2 Agricultural Cess Fees 13,777,120 18,000,000 16,489,285 18,000,000 15,109,373 24,300,000 25,920,000 27,540,000 3 Building Materials Cess Fees 2,639,920 3,000,000 4,123,200 3,000,000 2,772,300 4,038,750 4,308,000 4,577,250 4 Community Information Centres Fees 268,890 1,000,000 555,900 1,000,000 325,130 1,350,000 1,440,000 1,530,000 5 Conservancy Fees 4,620,900 6,000,000 5,207,800 6,000,000 3,100,069 6,952,500 7,416,000 7,879,500 6 Cooperative Audit Services Fees 245,740 300,000 197,990 300,000 129,440 427,500 456,000 484,500 7 Development Approvals Fees (All Lands Development Fees) 15,350,680 45,000,000 19,325,041 48,000,000 14,867,262 56,250,000 60,000,000 63,750,000 2 | P a g e No Sources FY 2022/23 Actual FY 2023/24 Targets FY 2023/24 Actual FY 2024/25 Targets FY 2024/25 Actual for 9 months FY 2025/26 Targets FY 2026/27 Projections FY 2027/28 Projections 8 Fines and Penalties Fees 1,008,621 1,000,000 1,928,388 1,000,000 1,561,097 1,350,000 1,440,000 1,530,000 9 Fire Certificate Fees 829,500 1,000,000 2,286,850 1,400,000 2,467,450 1,350,000 1,440,000 1,530,000 10 Hire Of County Facilities / Equipment /Gym Fees 520,000 1,000,000 536,600 1,000,000 1,322,250 1,350,000 1,440,000 1,530,000 11 Liquor License Fees 46,830,100 70,000,000 45,208,580 70,000,000 22,895,279 83,081,250 88,620,000 94,158,750 12 Market Entrance Fees 21,947,089 45,000,000 28,690,760 45,000,000 20,877,904 56,250,000 60,000,000 63,750,000 13 Motor Vehicle/Cycle Reg Fees 2,250,949 3,000,000 3,763,503 3,500,000 2,846,500 4,038,750 4,308,000 4,577,250 14 Parking Fees 23,747,047 43,000,000 33,763,080 44,000,000 28,612,130 57,948,750 61,812,000 65,675,250 15 Plot Rates/Rent Fees and Other Dues 22,222,548 170,000,000 22,010,416 196,855,153 17,098,547 113,006,250 120,540,000 128,073,750 16 Renewal Fees (Kiosks) 4,437,950 7,000,000 5,997,500 7,000,000 3,408,700 9,427,500 10,056,000 10,684,500 17 Single Business Permits /Application Fees 122,089,290 200,000,000 136,776,600 200,000,000 87,310,387 198,000,000 211,200,000 224,400,000 18 Stall Rent Fees 3,211,025 7,700,000 7,010,350 8,700,000 5,752,700 10,372,500 11,064,000 11,755,500 19 Stock Market Fees 6,903,168 11,000,000 8,772,825 11,000,000 6,593,727 14,827,500 15,816,000 16,804,500 20 Stock Movement Fees 3,073,555 7,000,000 4,698,305 7,000,000 3,085,595 9,427,500 10,056,000 10,684,500 21 Veterinary Health Fees 8,087,243 13,000,000 7,659,978 17,500,000 7,601,132 19,687,500 21,000,000 22,312,500 22 Water and Environment Fees- Consent, NEMA, Mining, Penalties 1,835,530 3,000,000 1,091,055 3,500,000 636,100 4,038,750 4,308,000 4,577,250 23 Weights and Measures Fees 1,116,075 2,000,000 1,390,380 2,500,000 1,087,995 2,688,750 2,868,000 3,047,250 24 Other Revenues(Insurance Compensation, and Salary Refund) 18,005,145 - 12,287,045 - 11,248,929 - - - 25 Agriculture- Agricultural Training Conference Fees 666,050 3,000,000 831,840 3,000,000 4,754,820 4,038,750 4,308,000 4,577,250 26 Agriculture- Mechanization Fees 340,250 2,000,000 1,660,034 2,000,000 565,100 2,688,750 2,868,000 3,047,250 27 Public Health Services Fees 17,874,150 33,000,000 38,555,882 36,000,000 22,394,648 44,471,250 47,436,000 50,400,750 3 | P a g e No Sources FY 2022/23 Actual FY 2023/24 Targets FY 2023/24 Actual FY 2024/25 Targets FY 2024/25 Actual for 9 months FY 2025/26 Targets FY 2026/27 Projections FY 2027/28 Projections 28 Makueni Fruit Processing Plant Fees 51,207,000 100,000,000 35,932,588 100,000,000 21,939,053 79,695,000 85,008,000 90,321,000 29 Sand Authority Fees 27,721,334 46,000,000 30,535,543 47,000,000 34,445,963 61,987,500 66,120,000 70,252,500 Sub Total 436,627,091 862,000,000 490,586,796 905,177,623 361,995,073 900,000,000 960,000,000 1,020,000,000 30 Medical Health Services Fees 144,300,435 120,000,000 219,919,099 176,430,000 210,078,558 182,388,000 194,547,200 206,706,400 31 SHA/SHIF Reimbursement Fees 304,440,461 250,000,000 328,791,754 382,475,700 262,345,155 417,612,000 445,452,800 473,293,600 32 Universal Health Care Registration Fees 6,228,000 5,000,000 5,377,300 7,350,000 1,416,000 Sub Total 454,968,896 375,000,000 554,088,153 566,255,700 473,839,713 600,000,000 640,000,000 680,000,000 Total Own Source Revenue 891,595,987 1,237,000,000 1,044,674,949 1,471,433,323 835,834,786 1,500,000,000 1,600,000,000 1,700,000,000 1.3 Budget Summary – By Economic Classification in Kshs The county has allocated Kshs 7,693,592,926 (68%) of the total budget towards recurrent expenditure while Kshs 3,630,868,040 (32%) has been allocated towards development activities. Table 3: Budget Summary – By Economic Classification in Kshs Expenditure Classification Revised Budget (2) Estimates FY 2025/26 Projected Budget Estimates FY 2026/27 Projected Budget Estimates FY 2026/27 Projected Budget Estimates Current Expenditure 7,903,004,044 7,609,949,219 7,990,379,468 8,389,898,441 Compensation to Employees 5,197,972,381 5,150,514,094 5,408,039,799 5,678,441,789 Use of goods and services 1,942,379,055 1,949,024,697 2,046,408,720 2,148,729,156 Current Transfers Govt. Agencies Other Recurrent 762,652,608 510,410,427 535,930,949 562,727,496 Capital Expenditure 3,677,208,335 3,932,158,408 4,128,766,329 4,335,204,645 Acquisition of Non-Financial Assets Other Development 3,677,208,335 3,932,158,408 4,128,766,329 4,335,204,645 Total Expenditure of Vote …… 11,580,212,379 11,542,107,627 12,119,145,797 12,725,103,086 4 | P a g e The breakdown of the budget per economic classification across all the departments and agencies is as presented in the table below: - Table 4:Budget per Economic Classification per department, FY 2025/26 Department/Agency Economic Classification FY 2024/25 Revised Budget (2) Estimates FY 2025/26 Projected Budget Estimates FY 2026/27 Projected Budget Estimates FY 2027/28 Projected Budget Estimates Agriculture, Livestock, Fisheries and Cooperative Development Current Expenditure 263,377,606 269,225,924 282,687,220 296,821,581 Compensation to Employees 224,510,531 235,736,058 247,522,861 259,899,004 Use of goods and services 33,777,075 30,226,827 31,738,168 33,325,077 Current Transfers Govt. Agencies - - - - Other Recurrent 5,090,000 3,263,039 3,426,191 3,597,500 Capital Expenditure 358,867,098 344,529,758 361,756,246 379,844,058 Acquisition of Non-Financial Assets 3 - Other Development 358,867,098 344,529,758 361,756,246 379,844,058 Total Expenditure of Vote …… 622,244,704 613,755,682 644,443,466 676,665,639 Makueni County Fruit Development and Marketing Authority Current Expenditure 35,555,220 37,000,435 38,850,456 40,792,979 Compensation to Employees 16,602,102 17,432,207 18,303,817 19,219,008 Use of goods and services 15,366,359 15,055,700 15,808,485 16,598,909 Current Transfers Govt. Agencies - - - - Other Recurrent 3,586,759 4,512,528 4,738,154 4,975,062 Capital Expenditure 48,101,203 52,063,174 54,666,333 57,399,650 Acquisition of Non-Financial Assets - - - - Other Development 48,101,203 52,063,174 54,666,333 57,399,650 Total Expenditure of Vote …… 83,656,423 89,063,609 93,516,789 98,192,629 Expenditure Classification 5 | P a g e Department/Agency Economic Classification FY 2024/25 Revised Budget (2) Estimates FY 2025/26 Projected Budget Estimates FY 2026/27 Projected Budget Estimates FY 2027/28 Projected Budget Estimates Devolution, Public Participation, County administration and Special Programs Current Expenditure 308,757,231 342,755,001 359,892,751 377,887,389 Compensation to Employees 216,104,393 226,909,613 238,255,094 250,167,848 Use of goods and services 81,925,226 108,695,388 114,130,157 119,836,665 Current Transfers Govt. Agencies - - - - Other Recurrent 10,727,612 7,150,000 7,507,500 7,882,875 Capital Expenditure 38,740,225 407,200,000 427,560,000 448,938,000 Acquisition of Non-Financial Assets - - - - Other Development 38,834,054 407,200,000 426,195,000 447,504,750 Total Expenditure of Vote …… 347,497,456 749,955,001 787,452,751 826,825,389 Finance and Socio-Economic Planning Expenditure Classification Current Expenditure 575,341,583 477,634,256 501,515,969 526,591,768 Compensation to Employees 226,697,666 232,388,115 244,007,521 256,207,897 Use of goods and services 230,518,729 183,146,141 192,303,448 201,918,620 Current Transfers Govt. Agencies - - - - Other Recurrent 118,125,188 62,100,000 65,205,000 68,465,250 Capital Expenditure 23,134,141 55,252,124 58,014,730 60,915,466 Acquisition of Non-Financial Assets - - - - Other Development 23,134,141 55,252,124 58,014,730 60,915,466 Total Expenditure of Vote 598,475,724 532,886,380 559,530,699 587,507,234 6 | P a g e Department/Agency Economic Classification FY 2024/25 Revised Budget (2) Estimates FY 2025/26 Projected Budget Estimates FY 2026/27 Projected Budget Estimates FY 2027/28 Projected Budget Estimates Gender, Children, Youth, Sports and Social Services Expenditure Classification Current Expenditure 149,476,179 80,259,627 84,272,609 88,486,239 Compensation to Employees 51,966,026 54,564,327 57,292,544 60,157,171 Use of goods and services 27,629,265 17,795,300 18,685,065 19,619,318 Current Transfers Govt. Agencies - - - - Other Recurrent 69,880,888 7,900,000 8,295,000 8,709,750 Capital Expenditure 125,473,592 187,678,672 197,062,606 206,915,736 Acquisition of Non-Financial Assets - - - - Other Development 125,473,592 187,678,672 197,062,606 206,915,736 Total Expenditure of Vote …… 274,949,771 267,938,299 281,335,214 295,401,975 Infrastructure, Transport, Public Works, Housing and Energy Expenditure Classification Current Expenditure 130,284,354 163,447,513 171,619,889 180,200,883 Compensation to Employees 82,719,715 86,855,701 91,198,486 95,758,410 Use of goods and services 21,772,639 36,825,000 38,666,250 40,599,563 Current Transfers Govt. Agencies - - - - Other Recurrent 25,792,000 39,766,812 41,755,153 43,842,910 Capital Expenditure 550,450,968 521,396,738 547,466,575 574,839,904 Acquisition of Non-Financial Assets - - - - Other Development 550,450,968 521,396,738 547,466,575 574,839,904 Total Expenditure of Vote …… 680,735,322 684,844,251 719,086,464 755,040,787 7 | P a g e Department/Agency Economic Classification FY 2024/25 Revised Budget (2) Estimates FY 2025/26 Projected Budget Estimates FY 2026/27 Projected Budget Estimates FY 2027/28 Projected Budget Estimates County Public Service Board Expenditure Classification Current Expenditure 70,498,317 73,751,184 77,438,743 81,310,680 Compensation to Employees 41,499,472 45,866,176 48,159,485 50,567,459 Use of goods and services 22,276,355 18,643,008 19,575,158 20,553,916 Current Transfers Govt. Agencies - - - - Other Recurrent 6,722,490 9,242,000 9,704,100 10,189,305 Capital Expenditure - - - - Acquisition of Non-Financial Assets - - - - Other Development - - - - Total Expenditure of Vote 70,498,317 73,751,184 77,438,743 81,310,680 Governorship Expenditure Classification Current Expenditure 492,830,807 516,102,747 541,907,884 569,003,278 Compensation to Employees 55,030,330 57,781,847 60,670,939 63,704,486 Use of goods and services 409,350,477 403,407,900 423,578,295 444,757,210 Current Transfers Govt. Agencies - - - - Other Recurrent 28,450,000 54,913,000 57,658,650 60,541,583 Capital Expenditure - - - - Acquisition of Non-Financial Assets - - - - Other Development - - - - Total Expenditure of Vote …… 492,830,807 516,102,747 541,907,884 569,003,278 Water,Sanitation and Irrigation Expenditure Classification 8 | P a g e Department/Agency Economic Classification FY 2024/25 Revised Budget (2) Estimates FY 2025/26 Projected Budget Estimates FY 2026/27 Projected Budget Estimates FY 2027/28 Projected Budget Estimates Current Expenditure 109,352,698 115,879,673 121,673,656 127,757,339 Compensation to Employees 82,009,068 86,109,521 90,414,997 94,935,747 Use of goods and services 24,209,660 23,220,151 24,381,159 25,600,217 Current Transfers Govt. Agencies - - - - Other Recurrent 3,133,970 6,550,000 6,877,500 7,221,375 Capital Expenditure 511,534,319 447,962,318 470,360,433 493,878,455 Acquisition of Non-Financial Assets - - - - Other Development 511,534,319 447,962,318 470,360,433 493,878,455 Total Expenditure of Vote …… 620,887,017 563,841,990 592,034,090 621,635,794 ICT, Education and Internship Expenditure Classification Current Expenditure 941,752,087 806,159,527 846,467,503 888,790,879 Compensation to Employees 714,757,884 721,713,765 757,799,453 795,689,426 Use of goods and services 19,407,766 15,595,762 16,375,550 17,194,328 Current Transfers Govt. Agencies - - - - Other Recurrent 207,586,437 68,850,000 72,292,500 75,907,125 Capital Expenditure 247,171,550 262,180,410 275,289,431 289,053,902 Acquisition of Non-Financial Assets - - - - Other Development 247,171,550 262,180,410 275,289,431 289,053,902 Total Expenditure of Vote …… 1,188,923,637 1,068,339,937 1,121,756,934 1,177,844,781 County Secretary Expenditure Classification Current Expenditure 464,745,270 266,644,377 279,976,595 293,975,425 9 | P a g e Department/Agency Economic Classification FY 2024/25 Revised Budget (2) Estimates FY 2025/26 Projected Budget Estimates FY 2026/27 Projected Budget Estimates FY 2027/28 Projected Budget Estimates Compensation to Employees 406,610,523 195,312,450 205,078,072 215,331,976 Use of goods and services 54,989,513 64,293,858 67,508,551 70,883,978 Current Transfers Govt. Agencies - - - - Other Recurrent 3,145,234 7,038,069 7,389,972 7,759,471 Capital Expenditure - - - - Acquisition of Non-Financial Assets - - - - Other Development - - - - Total Expenditure of Vote …… 464,745,270 266,644,377 279,976,595 293,975,425 Lands, Urban Planning & Development, Environment and Climate change Expenditure Classification Current Expenditure 85,877,580 88,376,924 92,728,558 97,364,986 Compensation to Employees 56,904,726 60,863,833 63,907,024 67,102,376 Use of goods and services 23,172,854 20,913,091 21,891,534 22,986,111 Current Transfers Govt. Agencies - - - - Other Recurrent 5,800,000 6,600,000 6,930,000 7,276,500 Capital Expenditure 533,199,524 344,546,292 361,773,606 379,862,286 Acquisition of Non-Financial Assets - - - - Other Development 533,199,524 344,546,292 361,773,606 379,862,286 Total Expenditure of Vote …… 619,077,104 432,923,215 454,502,165 477,227,273 County Attorney Expenditure Classification Current Expenditure 43,240,335 57,855,833 60,748,624 63,786,055 Compensation to Employees 19,935,936 20,932,733 21,979,369 23,078,338 Use of goods and services 10,570,740 33,423,100 35,094,255 36,848,967 10 | P a g e Department/Agency Economic Classification FY 2024/25 Revised Budget (2) Estimates FY 2025/26 Projected Budget Estimates FY 2026/27 Projected Budget Estimates FY 2027/28 Projected Budget Estimates Current Transfers Govt. Agencies - - - - Other Recurrent 12,733,659 3,500,000 3,675,000 3,858,750 Capital Expenditure 5,200,000 20,800,000 21,840,000 22,932,000 Acquisition of Non-Financial Assets - - - - Other Development 5,200,000 20,800,000 21,840,000 22,932,000 Total Expenditure of Vote …… 48,440,335 78,655,833 82,588,624 86,718,055 Trade, Marketing, Industry, Culture and Tourism Current Expenditure 140,487,215 143,613,693 150,794,378 158,334,097 Compensation to Employees 58,990,000 67,763,862 71,152,055 74,709,658 Use of goods and services 10,500,000 8,550,000 8,977,500 9,426,375 Current Transfers Govt. Agencies - - - - Other Recurrent 70,997,215 67,299,831 70,664,823 74,198,064 Capital Expenditure 35,719,271 82,500,000 86,625,000 90,956,250 Acquisition of Non-Financial Assets - - - - Other Development 35,719,271 82,500,000 86,625,000 90,956,250 Total Expenditure of Vote …… 176,206,486 226,113,693 237,419,378 249,290,347 Health Services Expenditure Classification Current Expenditure 3,114,502,327 3,153,229,859 3,310,891,352 3,476,435,919 Compensation to Employees 2,455,083,449 2,502,049,461 2,627,151,934 2,758,509,530 Use of goods and services 520,390,082 549,664,936 577,148,183 606,005,592 Current Transfers Govt. Agencies - - - - Other Recurrent 139,028,796 101,515,462 106,591,235 111,920,797 Capital Expenditure 1,085,411,487 974,681,381 1,023,415,450 1,074,586,223 Acquisition of Non-Financial Assets - - - - Other Development 1,085,411,487 974,681,381 1,023,415,450 1,074,586,223 Total Expenditure of Vote …… 4,199,913,813 4,127,911,240 4,334,306,802 4,551,022,142 11 | P a g e Department/Agency Economic Classification FY 2024/25 Revised Budget (2) Estimates FY 2025/26 Projected Budget Estimates FY 2026/27 Projected Budget Estimates FY 2027/28 Projected Budget Estimates County Assembly Expenditure Classification Current Expenditure 816,395,851 839,631,315 881,612,881 925,693,525 Compensation to Employees 451,423,604 495,224,277 519,985,490 545,984,765 Use of goods and services 364,972,247 344,407,039 361,627,391 379,708,760 Current Transfers Govt. Agencies - Other Recurrent - Capital Expenditure 21,345,015 58,000,000 60,900,000 63,945,000 Acquisition of Non-Financial Assets Other Development 21,345,015 58,000,000 60,900,000 63,945,000 Total Expenditure of Vote …… 837,740,866 897,631,315 942,512,881 989,638,525 Sand Conservation and Utilization Authority Expenditure Classification Current Expenditure 58,553,699 69,048,596 72,501,026 76,126,077 Compensation to Employees 25,342,473 26,609,596 27,940,076 29,337,080 Use of goods and services 25,117,413 29,632,536 31,114,163 32,669,871 Current Transfers Govt. Agencies - - - - Other Recurrent 8,093,813 12,806,464 13,446,787 14,119,127 Capital Expenditure 5,000,000 25,000,000 26,250,000 27,562,500 Acquisition of Non-Financial Assets - - - - Other Development 5,000,000 25,000,000 26,250,000 27,562,500 Total Expenditure of Vote …… 63,553,699 94,048,596 98,751,026 103,688,577 12 | P a g e Department/Agency Economic Classification FY 2024/25 Revised Budget (2) Estimates FY 2025/26 Projected Budget Estimates FY 2026/27 Projected Budget Estimates FY 2027/28 Projected Budget Estimates Wote Municipality Expenditure Classification Current Expenditure 69,931,405 66,793,777 70,133,466 73,640,139 Compensation to Employees 2,954,428 3,790,553 3,980,081 4,179,085 Use of goods and services 36,504,430 30,750,000 32,287,500 33,901,875 Current Transfers Govt. Agencies - - - - Other Recurrent 30,472,547 32,253,223 33,865,884 35,559,179 Capital Expenditure 50,314,211 89,833,771 94,325,460 99,041,733 Acquisition of Non-Financial Assets - - - - Other Development 50,314,211 89,833,771 94,325,460 99,041,733 Total Expenditure of Vote …… 120,245,616 156,627,548 164,458,925 172,681,871 Emali-Sultan Hamud Municipality Expenditure Classification Current Expenditure 32,044,280 42,538,960 44,665,908 46,899,203 Compensation to Employees 8,830,055 12,610,000 13,240,500 13,902,525 Use of goods and services 9,928,225 14,778,960 15,517,908 16,293,803 Current Transfers Govt. Agencies - - - - Other Recurrent 13,286,000 15,150,000 15,907,500 16,702,875 Capital Expenditure 37,545,731 58,533,771 61,460,460 64,533,483 Acquisition of Non-Financial Assets - - - - Other Development 37,545,731 58,533,771 61,460,460 64,533,483 Total Expenditure of Vote …… 69,590,011 101,072,731 106,126,368 111,432,686 1 | P a g e 1.4 Budget Summary by Programme Table 5:Budget Summary – Summary by Programme Department Programme/ Sub Programme FY 2024/25 Revised Budget (2) Estimates FY 2025/26 Budget Estimates FY 2026/27 Projected Budget Estimates FY 2026/27 Projected Budget Estimates Agriculture, Livestock, Fisheries and Cooperative Development Programme 1: General administration & planning SP1. 1 General administration & planning 424,691,658 478,571,684 502,500,268 527,625,281 Programme 2: Land, Crop development & productivity SP2. 1 Land, Crop development & productivity 78,828,884 51,732,579 54,319,208 57,035,168 P3; Agribusiness and information management SP3. 1 Agribusiness and information management 49,578,284 18,198,919 19,108,865 20,064,308 Programme 4: Livestock Production, Management and Development SP4. 1 Livestock Production, Management and Development 61,643,103 51,962,500 54,560,625 57,288,656 Programme 5: Cooperative development and management SP5. 1 Cooperative development and management 7,502,775 13,290,000 13,954,500 14,652,225 Total Budget 622,244,704 613,755,682 644,443,466 676,665,639 Makueni County Fruit Development and Marketing Authority Programme 1:General Administration & support services. SP1. 1 Makueni Fruit Development and Marketing Authority 83,656,423 89,063,609 93,516,789 98,192,629 Total Expenditure of Vote 83,656,423 89,063,609 93,516,789 98,192,629 Infrastructure, Transport, Public Works, Housing and Energy Programme 1: General administration & planning SP1. 1 General administration & planning 101,562,910 106,462,513 111,785,639 117,374,921 Programme 2: Road transport SP2. 1 Road transport 444,305,770 489,376,738 513,845,575 539,537,854 P3; Infrastructure development SP3. 1 Infrastructure development 950,000 2,945,000 3,092,250 3,246,863 Programme 2: Energy Infrastructure & development SP4. 1 Energy Infrastructure & development 133,916,642 86,060,000 90,363,000 94,881,150 Total Budget 680,735,322 684,844,251 719,086,464 755,040,787 Trade, Marketing, Industry, Culture and Tourism Programme 1: General administration & planning SP1. 1 General administration & planning 116,877,767 124,916,677 131,162,511 137,720,637 Programme 2: Trade development & promotion SP2.1; Enterpreneural development and training 40,019,271 82,960,000 87,108,000 91,463,400 SP2.2; Fair trade and consumer protection SP2.3; Local markets development 2 | P a g e Department Programme/ Sub Programme FY 2024/25 Revised Budget (2) Estimates FY 2025/26 Budget Estimates FY 2026/27 Projected Budget Estimates FY 2026/27 Projected Budget Estimates SP2.4; Trade marketing & promotion P3; Industrial development and promotion SP3. 1 Industrial development and promotion 5,750,000 2,945,175 3,092,434 3,247,055 Programme 4: Tourism development & promotion SP4. 1 Tourism development & promotion 4,096,088 4,631,841 4,863,433 5,106,605 Programme 5: Culture, Art and the Music promotion SP5.1: Culture, Art and the Music promotion 9,463,360 10,660,000 11,193,000 11,752,650 Total Budget 176,206,486 226,113,693 237,419,378 249,290,347 Lands, Urban Planning & Development, Environment and Climate change Programme 1: General administration & planning SP1. 1 General administration & planning 66,811,226 68,833,833 72,275,524 75,889,301 Programme 2: : Land Survey & Mapping SP2. 1 : Land Survey & Mapping 23,622,306 28,029,080 29,430,534 30,902,061 P3; Urban planning SP3. 1 Urban planning 57,002,104 59,764,011 62,685,000 65,819,250 Programme 4: Mining mapping & development SP4. 1 Mining mapping & development 2,680,000 949,857 997,349 1,047,217 Programme 5: Environment management and protection SP 5. 1 Environment management and protection 468,961,468 275,346,435 289,113,757 303,569,445 Programme 1: Wote Municipality SP 1. 1 Wote Municipality 2 3 4 Total Expenditure of Vote 619,077,104 432,923,215 454,502,165 477,227,273 Wote Municipality Programme 1: Wote Municipality SP 1. 1 Wote Municipality 120,245,616 156,627,548 164,458,925 172,681,871 Total Expenditure of Vote 120,245,616 156,627,548 164,458,925 172,681,871 Emali-Sultan Hamud Municipality Programme 1: Emali-Sultan Municipality SP 1. 1 Emali-Sultan Municipality 69,590,011 101,072,731 106,126,368 111,432,686 Total Expenditure of Vote 69,590,011 101,072,731 106,126,368 111,432,686 Water, Sanitation and Irrigation Programme 1: General administration & planning SP1. 1 General administration & planning 109,105,198 124,979,673 131,228,656 137,790,089 Programme 2: Water infrastructure Development SP 2.1 Water harvesting and storage 200,051,124 102,218,597 107,329,526 112,696,003 SP 2.2.Piped water supply infrastructure 198,098,683 255,043,721 267,795,907 281,185,702 SP2.3 Ground water development 113,632,012 81,600,000 85,680,000 89,964,000 P3; Irrigation infrastructure development SP3. 1 Irrigation infrastructure development Programme 4: Environment management and protection SP4. 1 Environment management and protection 3 | P a g e Department Programme/ Sub Programme FY 2024/25 Revised Budget (2) Estimates FY 2025/26 Budget Estimates FY 2026/27 Projected Budget Estimates FY 2026/27 Projected Budget Estimates Total Budget 620,887,017 563,841,990 592,034,090 621,635,794 Sand Conservation and Utilization Authority Programme 1: General administration & planning SP 1.1: General administration & Planning 63,553,699 94,048,596 98,751,026 103,688,577 Total Budget 63,553,699 94,048,596 98,751,026 103,688,577 ICT,Education & Internship Programme 1: General administration & planning SP1. 1 General administration & planning 728,618,038 729,452,040 765,924,642 804,220,874 Programme 2: Early childhood education SP1. 1 Early childhood education 197,694,178 188,177,487 197,586,361 207,465,679 Programme 3: Technical training & non formal education SP1. 1 Technical training & non formal education 40,971,549 82,145,740 86,253,027 90,565,678 Programme 4: Support to education SP1. 1 Support to education 155,636,857 29,200,000 30,660,000 32,193,000 Programme 5; ICT Infrastructure & Systems Development SP3. 1 ICT Infrastructure & Systems Development 46,895,761 25,664,670 26,947,904 28,295,299 Programme 6; Youth Development support & Empowerment SP6. 1 Youth Development Programme 6; Internship, Mentorship and volunteerism Sub-Programme 6.1: Internship, Mentorship and volunteerism 19,107,254 13,700,000 14,385,000 15,104,250 Total Budget 1,188,923,637 1,068,339,937 1,121,756,934 1,177,844,781 Health Services Programme 1: General administration & planning SP1. 1 General administration & planning 3,551,494,863 3,501,558,108 3,676,636,013 3,860,467,814 Programme 2: Curative health care services SP2. 1 :Curative health care services 388,483,454 365,400,000 383,670,000 402,853,500 Programme 3; Preventive and promotive health care services SP3. 1 Preventive and promotive health care services 259,935,497 260,953,132 274,000,789 287,700,828 Total Expenditure of Vote 4,199,913,813 4,127,911,240 4,334,306,802 4,551,022,142 Gender, Children, Youth, Sports and Social Services Programme 1: General administration & planning SP1. 1 General administration & planning 62,224,260 64,959,627 68,207,609 71,617,989 Programme 2: Gender & Social Development SP2. 1 Gender & Social Development 79,792,989 59,798,500 62,788,425 65,927,847 P3; Youth Development support & Empowerment SP3. 1 Youth Development 31,565,527 25,650,000 26,932,500 28,279,126 Programme 2: Sports Development SP4. 1 Sports Development 101,366,995 117,530,172 123,406,681 129,577,015 Total Budget 274,949,771 267,938,299 281,335,214 295,401,977 County Attorney Programme 1: Legal & advisory services SP1. 1 Legal & advisory services 48,440,335 78,655,833 82,588,624 86,718,055 4 | P a g e Department Programme/ Sub Programme FY 2024/25 Revised Budget (2) Estimates FY 2025/26 Budget Estimates FY 2026/27 Projected Budget Estimates FY 2026/27 Projected Budget Estimates Total Budget 48,440,335 78,655,833 82,588,624 86,718,055 County Secretary Programme 1:Leadership and coordination of departments. SP1. 1 Leadership and coordination of departments. 464,745,270 266,644,377 279,976,595 293,975,425 Total Budget 464,745,270 266,644,377 279,976,595 293,975,425 Governship Programme 1: General administration & planning SP1. 1 General administration & planning 492,830,807 516,102,747 541,907,884 569,003,278 Total Budget 492,830,807 516,102,747 541,907,884 569,003,278 Devolution, Public Participation, County administration and Special Programs Programme 1: General administration & planning SP1. 1 General administration & planning 282,491,177 646,044,813 678,347,054 712,264,406 Programme 2: :Public Participation & Civic Education SP2. 1 :Public Participation & Civic Education 19,633,520 50,116,000 52,621,800 55,252,890 Programme 3; Research, Documentation & Knowledge Management SP4. 1 Research, Documentation & Knowledge Management - 200,000 210,000 220,500 Programme 4: Coordination of Service Delivery and Enforcement SP4. 1 Coordination of Service Delivery and Enforcement 29,933,269 39,688,699 41,673,134 43,756,791 Programme 5: Disaster Risk Mitigation and Preparedness SP 5.1 Disaster Risk Mitigation and Preparedness 11,469,590 9,105,489 9,560,763 10,038,802 Programme 6: Alcoholics Drinks Control and Licensing SP6. 1 Alcoholics Drinks Control and Licensing 3,969,900 4,800,000 5,040,000 5,292,000 Total Budget 347,497,456 749,955,001 787,452,751 826,825,389 County Public Service Board Programme 1: Public Service Human Resource Management and Development SP1.1 : Public Service Human Resource Management and Development 70,498,317 73,751,184 77,438,743 81,310,680 Total Budget 70,498,317 73,751,184 77,438,743 81,310,680 Finance & Socio Economic Planning Programme 1: General administration & planning SP1. 1 General administration & planning 387,904,572 358,186,380 376,095,699 394,900,484 Programme 2: Public financial management SP2.1 Accounting services 13,211,436 22,900,000 24,045,000 25,247,250 SP2.2; Budget formulation, coordination and management 113,704,677 52,100,000 54,705,000 57,440,250 SP2.3; Internal audit services 7,300,000 11,050,000 11,602,500 12,182,625 SP2.4; Resource mobilization 41,844,223 42,950,000 45,097,500 47,352,375 SP2.5; Supply chain management services 2,965,000 5,700,000 5,985,000 6,284,250 SP2.6; Economic planning 11,789,525 15,300,000 16,065,000 16,868,250 SP2.7; Monitoring and Evaluation 8,100,000 10,750,000 11,287,500 11,851,875 SP2.8; County Statistics 7,373,355 5,550,000 5,827,500 6,118,875 SP2.9; Enterprise Risk Management 1,082,936 2,400,000 2,520,000 2,646,000 SP2.10; Assets Management 3,200,000 6,000,000 6,300,000 6,615,000 5 | P a g e Department Programme/ Sub Programme FY 2024/25 Revised Budget (2) Estimates FY 2025/26 Budget Estimates FY 2026/27 Projected Budget Estimates FY 2026/27 Projected Budget Estimates Total Budget 598,475,724 532,886,380 559,530,699 587,507,234 County Assembly Legislation & Oversight 837,740,866 897,631,315 942,512,881 989,638,525 TOTAL COUNTY BUDGET 11,580,212,379 11,542,107,627 12,119,145,797 12,725,103,088 1.5 Receipts into the Makueni County Revenue Fund(CRF) for the first Nine Months of FY 2024/25 Total Receipts into Makueni County Revenue Fund(CRF) during the period under review amounted to Kshs. 6,261,400,736 mainly from National government disbursements and county own source revenue receipts. This excluded health AIA received and spent at the health facilities. 1.6 Exchequer issues from the National Treasury Equitable share receipts transferred to Makueni County Revenue Fund amounted to Kshs. 4961 Million upto quarter three of FY 2024/25 inclusive of 22 million for conditional loans and grants representing 75 percent of the expected approval of KSh. 6572 million. 1.7 Funds released to the Makueni Operational Accounts (approvals by COB) The office of Controller of budget approved funds withdrawals totaling Kshs. 5,991,147,339.00 from Makueni County Revenue Fund; Kshs. 5,371,354,315 (90 percent) to Makueni County Executive and KShs 619,793,024 (12 percent) to Makueni County Assembly. 1.8 FY 2024/25 Allocations, Revenue and Expenditure Performance Upto 31st March 2025 a) Departmental Allocations The County's total recurrent expenditure for the period was KShs 5,319,609,755, consisting of KShs 4,699,816,731 for the County Executive and KShs 619,793,024 for the County Assembly. Development expenditure stood at KShs 1,274,293,583, representing a 30 percent absorption rate. A detailed breakdown of expenditures by economic classification is provided in Table below. Table 6: Expenditure by Economic Classification as at 31st March, 2025 Economic Classification FY 2023/24 Supplementary Budget (1) Estimates Expenditures as at 31st March, 2024 Absorption Rate(%) FY 2024/25 Supplementary Budget(1) Estimates Expenditures as at 31st March, 2025 Absorption Rate (%) County Executive Salaries 4,263,420,536 2,449,286,706 57 4,746,548,777 3,297,505,426 69 O&M 2,470,359,862 1,633,116,075 66 2,276,147,942 1,402,311,305 62 6 | P a g e Economic Classification FY 2023/24 Supplementary Budget (1) Estimates Expenditures as at 31st March, 2024 Absorption Rate(%) FY 2024/25 Supplementary Budget(1) Estimates Expenditures as at 31st March, 2025 Absorption Rate (%) Recurrent 6,733,780,398 4,082,402,782 61 7,022,696,719 4,699,816,731 67 Development 3,487,533,413 649,823,942 19 4,220,327,803 1,274,293,583 30 Sub Total 10,221,313,811 4,732,226,724 46 11,243,024,522 5,974,110,314 53 County Assembly Salaries 345,094,338 0 451,423,604 267,081,750 59 O&M 536,958,622 0 454,698,372 352,711,274 78 Recurrent 882,052,960 604,994,834 64 906,121,976 619,793,024 68 Development 66,948,488 0 79,345,015 0 0 Sub Total 949,001,448 604,994,834 64 985,466,991 619,793,024 63 Total Budget Salaries 4,608,514,874 2,449,286,706 53 5,197,972,381 3,564,587,176 68 O&M 3,007,318,484 1,633,116,075 54 2,730,846,314 1,755,022,579 64 Recurrent 7,615,833,358 4,687,397,616 62 7,928,818,694 5,319,609,755 67 Development 3,554,481,901 4,299,672,819 1,274,293,583 30 Total Budget 11,170,315,259 8,769,800,397 78 12,228,491,513 6,593,903,338 54 Source:County Treasury, 2025 7 | P a g e 1.9 Departmental Expenditures In the first nine months of the 2024/25 fiscal year, the analysis of expenditure showed that health services recorded the highest expenditure of Ksh. 2,639,799,439 reflecting an absorption rate of 62 percent followed by ICT, Education and Internship with a total of 625,817,690 at 52 percent absorption rate. Emali-Sultan Hamud Municipality had the lowest expenditure of KShs. 19,565,255 with 26 percent absorption. County Assembly had an expenditure of Ksh. 619,793,024. Table below shows the departmental expenditures per economic classification with their overall absorption rates. Table 7: Departmental Expenditures per Economic Classification S/No Departments FY 2024/25 Supplementary Budget (1) Estimates Salaries Expenditure 31st March, 2025 O&M Expenditure as at 31st March, 2025 Total Recurrent Expenditure as at 31st March, 2025 Development Expenditure 31st March, 2025 Total Expenditure as at31st March, 2025 Overall Absorption (%) 1 Health Services 4,236,924,624 1,634,887,594 387,992,530 2,022,880,123 616,919,316 2,639,799,439 62 2 ICT, Education and Internship 1,205,838,148 537,503,538 27,508,842 565,012,380 60,805,310 625,817,690 52 3 County Secretary 464,245,270 400,313,937 39,945,634 440,259,572 440,259,572 95 4 Finance and Socio-Economic Planning 550,078,932 151,757,153 260,529,358 412,286,511 676,526 412,963,037 75 5 Governorship 521,048,407 32,101,026 357,114,725 389,215,751 389,215,751 75 6 Infrastructure, Transport, Public Works, Housing and Energy 1,100,236,837 48,253,167 27,358,917 75,612,084 173,396,166 249,008,250 23 7 Agriculture, Livestock, Fisheries and Cooperative Development 613,912,435 168,382,798 15,285,941 183,668,739 65,168,063 248,836,802 41 8 Water and Sanitation 638,440,094 47,838,623 17,128,495 64,967,118 138,786,856 203,753,974 32 9 Devolution, Public Participation, County administration and Special Programs 347,591,285 126,510,797 61,497,793 188,008,589 1,234,054 189,242,643 54 10 Lands, Urban Planning & Development, Environment and Climate Change 629,129,656 33,194,424 13,363,065 46,557,489 136,844,064 183,401,553 29 11 Gender, Children, Youth, Sports and Social Services 291,589,787 30,313,515 37,476,320 67,789,835 32,026,244 99,816,079 34 12 Trade, Marketing, Industry, Culture and Tourism 180,206,485 34,410,833 41,525,900 75,936,734 2,465,100 78,401,834 44 13 Makueni County Fruit Development and Marketing Authority 82,054,584 14,733,953 14,733,953 29,018,906 43,752,859 53 14 County Public Service Board 70,998,317 24,208,025 16,494,365 40,702,390 - 40,702,390 57 15 Sand Authority 62,753,699 16,200,700 21,980,300 38,181,000 2,000,000 40,181,000 64 16 Wote Municipality 125,445,616 38,081,117 38,081,117 1,682,500 39,763,617 32 17 County Attorney 47,740,335 11,629,296 17,031,072 28,660,368 968,200 29,628,568 62 18 Emali-Sultan Hamud Municipality 74,790,011 7,262,978 7,262,978 12,302,277 19,565,255 26 19 Total (County Executive 11,243,024,522 3,297,505,426 1,402,311,305 4,699,816,731 1,274,293,583 5,974,110,314 53 20 County Assembly 985,466,991 619,793,024 - 619,793,024 63 Total Budget 12,228,491,513 2,184,174,400 751,201,750 5,319,609,755 1,274,293,583 6,593,903,338 54 Source:County Treasury, 2025 The County adopted the programme based budgeting across county departments and agencies. The performance of the programmes and sub programmes is illustrated in table 8; 8 | P a g e Table 8: Expenditure By Programme and Sub Programmes Programme Sub-Programme FY 2024/25 Supplementary Budget(1) Estimates Actual Expenditure as of 31st March 2025 Absorption Rate Recurrent Expenditure Development Expenditure Recurrent Expenditure Development Expenditure Recurrent Expenditure Developme nt Expenditur e Lands, Physical Planning & Mining Programme 1: General administration & planning SP1. General administration & planning 65,444,726 - 38,151,119 58% Programme 2: : Land Survey & Mapping SP2. Land Survey & Mapping 1,926,181 36,566,757 1,400,292 13,502,907 73% 37% Programme 3 : Urban planning SP3. 1 Urban planning 4,700,000 48,352,239 4,125,000 8,413,268 88% 17% Programme 4: Mining mapping & development SP4. 1 Mining mapping & development 1,080,000 1,600,000 - 1,599,024 0% 100% Programme 5: Environment management and protection SP 5. 1 Environment management and protection 10,353,253 459,106,500 2,881,077 113,328,865 28% 25% Sub Total 83,504,160 545,625,496 46,557,488 136,844,064 56% 25% Wote Municipality Wote Municipality SP 1. 1 Wote Municipality 67,931,605 57,514,011 38,081,117 1,682,500 56% 3% Sub Total 67,931,605 57,514,011 38,081,117 1,682,500 56% 3% Emali-Sultan Municipality Emali-Sultan Municipality SP 1. 1 Emali-Sultan Municipality 32,044,280 42,745,731 7,262,978 12,302,277 23% 29% Sub Total 32,044,280 42,745,731 7,262,978 12,302,277 23% 29% Sand Authority General administration & planning SP 1.1: General administration & Planning 57,753,699 5,000,000 38,181,000 2,000,000 66% 40% Sub Total 57,753,699 5,000,000 38,181,000 2,000,000 66% 40% Health Services General administration & planning SP1. 1 General administration & 2,658,433,749 913,117,034 1,640,160,700 543,839,713 62% 60% 9 | P a g e Programme Sub-Programme FY 2024/25 Supplementary Budget(1) Estimates Actual Expenditure as of 31st March 2025 Absorption Rate Recurrent Expenditure Development Expenditure Recurrent Expenditure Development Expenditure Recurrent Expenditure Developme nt Expenditur e planning Curative health care services SP2. 1 :Curative health care services 363,415,723 31,235,847 293,330,975 23,906,451 81% 77% Preventive and promotive health care services SP3. 1 Preventive and promotive health care services 94,820,972 175,901,300 89,388,448 49,173,152 94% 28% Sub Total 3,116,670,444 1,120,254,181 2,022,880,123 616,919,316 65% 55% Infrastructure, Transport, Public works , Housing & Energy General administration & planning SP1. 1 General administration & planning 92,976,455 20,386,455 54,375,836 8,289,897 58% 41% Road Transport SP2.1 : Road transport 19,092,000 849,665,385 8,404,892 110,704,676 44% 13% Infrastructure development SP3.3: Infrastructure development 550,000 450,000 82% Energy Infrastructure & development SP4.1:Energy Infrastructure & development 17,265,899 100,300,643 12,381,357 54,401,592 72% 54% Sub Total 129,884,354 970,352,483 75,612,084 173,396,166 58% 18% ICT, Education and Internship General administration & planning SP1. 1 General administration & planning 728,195,605 - 542,226,796 - 74% Early childhood development education SP2.1 : Early childhood development education 18,431,871 178,747,807 3,505,920 36,766,615 19% 21% Technical training & non-formal education SP3.3: Technical training & non-formal education 1,050,000 57,701,060 550,000 17,492,571 52% 30% Support to Education and Library Services SP4.1:Support to Education and Library Services 155,602,357 59,500 14,393,839 - 9% 0% ICT Infrastructure & Systems SP5.1:ICT Infrastructure 17,800,000 29,317,694 2,232,900 6,546,125 13% 22% 10 | P a g e Programme Sub-Programme FY 2024/25 Supplementary Budget(1) Estimates Actual Expenditure as of 31st March 2025 Absorption Rate Recurrent Expenditure Development Expenditure Recurrent Expenditure Development Expenditure Recurrent Expenditure Developme nt Expenditur e Development & Systems Development Internship, Mentorship and volunteerism SP6.1: Internship, Mentorship and volunteerism 18,932,254 - 2,102,925 - 11% Sub Total 940,012,087 265,826,061 565,012,380 60,805,310 60% 23% Trade, Industry & Cooperatives General administration & planning SP1. 1 General administration & planning 116,877,767 - 61,832,603 - 53% Trade development & promotion SP2.1; Trade development & promotion 7,800,000 35,219,270 6,575,793 2,465,100 84% 7% Industrial development and promotion SP3. 1 Industrial development and promotion 5,750,000 1,000,000 3,961,176 - 69% Tourism development & promotion SP4. 1 Tourism development & promotion 2,096,088 2,000,000 1,000,000 - 48% 0% Culture, Art and the Music promotion SP5. 1 Culture, Art and the Music promotion 7,963,360 1,500,000 2,567,162 - 0% Sub Total 140,487,215 39,719,270 75,936,734 2,465,100 54% 6% - Department of Gender, Children, Youth, Sports, and Social Services General administration & planning P1: General administration & planning 62,357,267 - 33,313,515 - 53% Gender and Social Development P2: Gender and Social Development 17,746,486 74,670,295 9,665,353 10,344,028 54% 14% Sports development P3; Sports development 24,176,567 15,923,154 24,176,567 15,380,415 100% 97% Youth empowerment P4; Youth empowerment 38,144,013 58,572,004 634,400 6,301,800 2% 11% Sub Total 142,424,334 149,165,453 67,789,835 32,026,244 48% 21% 11 | P a g e Programme Sub-Programme FY 2024/25 Supplementary Budget(1) Estimates Actual Expenditure as of 31st March 2025 Absorption Rate Recurrent Expenditure Development Expenditure Recurrent Expenditure Development Expenditure Recurrent Expenditure Developme nt Expenditur e County Attorney General Administration & Support Services P1: General administration & planning 42,540,335 5,200,000 28,660,368 968,200 67% 19% Sub Total 42,540,335 5,200,000 28,660,368 968,200 67% 19% Governship General Administration & Support Services P1: General administration & planning 521,048,407 389,215,751 75% Sub Total 521,048,407 - 389,215,751 75% County Secretary Leadership & coordination of departments SP1. 1 Leadership & coordination of departments 464,245,270 440,259,572 95% Sub Total 464,245,270 - 440,259,572 95% CPSB Public Service Human Resource Management and Development. SP2 : Public Service Human Resource Management and Development. 70,998,317 40,702,391 57% Sub Total 70,998,317 40,702,391 57% Finance & Socio Economic Planning General Administration & Support Services SP1: General administration & planning 371,417,537 48,834,973 206,370,587 676,526 56% 1% Public financial management Sub-Programme 2.1:Financial Accounting services 11,907,568 - 10,539,204 - 89% Sub-Programme 2.2; Budget formulation, 43,150,000 - 40,000,000 - 93% 12 | P a g e Programme Sub-Programme FY 2024/25 Supplementary Budget(1) Estimates Actual Expenditure as of 31st March 2025 Absorption Rate Recurrent Expenditure Development Expenditure Recurrent Expenditure Development Expenditure Recurrent Expenditure Developme nt Expenditur e coordination and management Sub-Programme 2.3; Internal audit services 7,300,000 - 2,670,231 - 37% Sub-Programme 2.4; Resource mobilization 39,338,022 - 36,085,820 - 92% Sub-Programme 2.5; Supply chain management services 2,850,000 - 2,688,625 - 94% Sub-Programme 2.6; Economic planning 9,289,525 - 8,553,586 - 92% Sub-Programme 2.7; Monitoring & Evaluation 7,100,000 - 7,060,798 - 99% Sub-Programme 2.8; County Statistics 5,100,000 - 5,100,000 - 100% Sub-Programme 2.9; Enterprise Risk Management 991,308 - - - 0% Sub-Programme 2.10; Assets Management 2,800,000 - 1,756,646 - 63% Sub Total 501,243,960 48,834,973 320,825,498 676,526 64% 1% Devolution, Public participation, County Administration and Special Programmes General Administration & Planning SP1: General Administration & Planning 244,563,390 37,500,000 136,624,610 1,234,054 56% 3% Participatory Development .& civic education SP2: Participatory Development .& civic education 19,514,800 - 15,110,316 77% Research, Documentation and Knowledge Management SP3: Research, Documentation and Knowledge Management - - - 13 | P a g e Programme Sub-Programme FY 2024/25 Supplementary Budget(1) Estimates Actual Expenditure as of 31st March 2025 Absorption Rate Recurrent Expenditure Development Expenditure Recurrent Expenditure Development Expenditure Recurrent Expenditure Developme nt Expenditur e Coordination of Service Delivery and Enforcement SP4 : Coordination of Service Delivery and Enforcement 29,811,534 941,225 26,940,000 90% Disaster Risk Preparedness and Mitigation SP5 : Disaster Risk Preparedness and Mitigation 10,988,336 300,000 7,242,514 66% Alcoholic Drinks Control and Licensing SP6: Alcoholic Drinks Control and Licensing 3,972,000 - 2,091,149 53% Sub Total 308,850,060 38,741,225 188,008,589 1,234,054 61% 3% Water,Sanitation and Irrigation General administration & planning SP1: General Administration & Planning 98,952,701 10,652,500 58,276,198 3,545,480 59% 33% Water infrastructure Development SP 2.1: Water harvesting and storage 3,840,000 196,985,876 2,040,000 31,290,334 53% 16% SP2: Piped water supply infrastructure 3,680,000 197,983,312 2,240,000 80,636,028 61% 41% SP.3: Ground water development 3,380,000 122,965,705 2,410,920 23,315,015 71% 19% Sub Total 109,852,701 528,587,393 64,967,118 138,786,856 59% 26% Agriculture, Livestock, Fisheries And Cooperative Development General administration & planning SP1: General Administration & Planning 236,994,981 184,526,856 172,892,534 21,167,862 73% 11% Land, Crop development & productivity SP 2: Land, Crop development & productivity 2,581,308 78,680,099 2,035,000 24,924,439 79% 32% Agribusiness and information management SP3; Agribusiness and information management 5,223,982 30,846,053 2,300,000 500,000 44% 2% Livestock Production, Management and Development SP 4:Livestock Production, Management 10,950,000 57,606,381 5,541,206 17,875,762 51% 31% 14 | P a g e Programme Sub-Programme FY 2024/25 Supplementary Budget(1) Estimates Actual Expenditure as of 31st March 2025 Absorption Rate Recurrent Expenditure Development Expenditure Recurrent Expenditure Development Expenditure Recurrent Expenditure Developme nt Expenditur e and Development Cooperative Development SP 5:Cooperative Development 1,900,000 4,602,775 900,000 700,000 47% 15% Sub Total 257,650,271 356,262,164 183,668,739 65,168,063 71% 18% Makueni Fruit Development and Marketing Authority General Administration & Support Services P1: General administration & planning 35,555,220 46,499,364 14,733,953 29,018,906 41% 62% Sub Total 35,555,220 46,499,364 14,733,953 29,018,906 41% 62% County Assembly Legislation and Representation SP1: Legislation and Representation 906,121,976 79,345,015 441,946,608 - 49% 0% Sub Total 906,121,976 79,345,015 619,793,024 - 68% 0% Total County Budget 7,928,818,694 4,299,672,820 5,228,148,742 1,274,293,583 66% 30% 15 | P a g e 2.0 GOVERNORSHIP 2.1 Department’s Vision and Mission Vision A leading institution in public policy formulation, implementation, coordination, supervision and prudent resource management. Mission To provide overall leadership and policy direction in resource mobilization management and accountability for quality service delivery. 2.2 Performance Overview and Background for Programme(s) Funding The office of the Governor & Office of Deputy Governor provides overall County leadership and direction in implementation of County Policy and development. The total expenditure for FY 2023/24 under the Governorship amounted to Ksh 442,865,921 against a budget of Ksh 470,500,469 which translated to an absorption rate of 94 percent. Out of the total expenditure, 88 percent was spent on operations and maintenance while 12 percent was spent on personnel. Table 9: Expenditure Trends, in Millions FY 2021/22-2023/24 FY 2021/22 FY 2022/23 FY 2023/24 Budget 225.34 251.1 470.50 Expenditure 191.23 234.88 442.87 Absorption rate 85% 94% 94% FY 2024/25 Budget Performance upto 31st March 2025 By the end of the third quarter, the governorship had spent KShs. 389,215,751 out of a total budget of KShs. 521,048,407, reflecting a budget absorption rate of 75 percent. The largest portion of the expenditure was allocated to medical insurance at KShs. 219,682,015, followed by personnel emoluments at KShs. 32,101,026. Table 10: Expenditure by Economic Classification Economic Classification FY 2024/25 Supplementary(1) Budget Estimates Expenditures As At 31st March 2025 Absorption Rate (%) Operations 415,568,077 340,971,974 82 Maintenance 50,450,000 16,142,751 32 Sub Total 466,018,077 357,114,725 77 Personnel Emoluments 55,030,330 32,101,026 58 Total Recurrent 521,048,407 389,215,751 75 In the FY 2024/25, the Governorship has been enhancing service delivery by strengthening coordination across departments and supporting the county administration to ensure departments and devolved units effectively track service delivery and deliver on their mandates. Planned priority objectives and outputs for the FY 2025/26 Budget In FY 2025/26, the Governorship will improve service delivery by enhancing coordination among departments and supporting the county administration. This approach will enable departments and devolved units to effectively monitor service delivery and meet their mandates. 16 | P a g e Implementation on service delivery will be achieved through coordination of county executive committee meetings, approval of memos, processing of bills, and production of e-magazines. 20.0 Programme Objectives Programme Objective General Administration & Planning To ensure effective and efficient running of the county affairs as provided for by the constitution 20.1 Summary of Expenditure by Programmes, FY 2025/26 – 2027/28 (Kshs) Programme/ Sub Programme Revised Budget (2) Estimates Budget Estimates Projected Estimates FY 2024/25 FY 2025/26 FY 2026/27 FY 2027/28 Programme 1:General Administration & support services SP1. 1 General Administration & Support Services 492,830,807 516,102,747 541,907,884 569,003,278 Total Expenditure of P.1 492,830,807 516,102,747 541,907,884 569,003,278 Programme 2: Enforcement and compliance Sub-Programme 2.1: Enforcement and compliance - - - - Total Expenditure of Vote 492,830,807 516,102,747 541,907,884 569,003,278 20.2 Summary of Expenditure by Vote and Economic Classification (Kshs), FY 2025/26 – 2027/28 (Kshs) Expenditure Classification Revised Budget (2) Estimates Budget Estimates Projected Estimates Projected Estimates FY 2024/25 FY 2025/26 FY 2026/27 FY 2027/28 Current Expenditure 492,830,807 516,102,747 541,907,884 569,003,278 Compensation to Employees 55,030,330 57,781,847 60,670,939 63,704,486 Use of goods and services 409,350,477 403,407,900 423,578,295 444,757,210 Current Transfers Govt. Agencies Other Recurrent 28,450,000 54,913,000 57,658,650 60,541,583 Capital Expenditure - - - - Acquisition of Non-Financial Assets Other Development - - - - Total Expenditure of Vote …… 492,830,807 516,102,747 541,907,884 569,003,278 20.3 Summary of Expenditure by Programme, Sub-Programme and Economic Classification, FY 2025/26 – 2027/28 (Kshs) Expenditure Classification Revised Budget (2) Estimates Budget Estimates Projected Estimates Projected Estimates FY 2024/25 FY 2025/26 FY 2026/27 FY 2027/28 Programme 1: General Administration & support services. Current Expenditure 492,830,807 516,102,747 541,907,884 569,003,278 Compensation to Employees 55,030,330 57,781,847 60,670,939 63,704,486 Use of goods and services 409,350,477 403,407,900 423,578,295 444,757,210 Other Recurrent 28,450,000 54,913,000 57,658,650 60,541,583 Capital Expenditure - - - - Acquisition of Non-Financial Assets Other Development - - - - 17 | P a g e Total Expenditure 492,830,807 516,102,747 541,907,884 569,003,278 Sub-Programme 1.1: General Administration & support services. Current Expenditure 492,830,807 516,102,747 541,907,884 569,003,278 Compensation to Employees 55,030,330 57,781,847 60,670,939 63,704,486 Use of goods and services 409,350,477 403,407,900 423,578,295 444,757,210 Other Recurrent 28,450,000 54,913,000 57,658,650 60,541,583 Capital Expenditure - - Acquisition of Non-Financial Assets Other Development - - Total Expenditure 492,830,807 516,102,747 541,907,884 569,003,278 18 | P a g e 20.4 Details of Staff Establishment by Organization Structure (Delivery Units) DELIVERY UNIT STAFF DETAILS STAFF ESTABLISHMENT IN FY 2024/25 EXPENDITURE ESTIMATES POSITION TITLE JOB GROUP AUTHORIZED IN POSITION 2024/25 2025/26 2026/27 2027/28 Governorship *Chief of Staff (County) S 1 1 2,541,543 2,668,620 2,802,051 2,942,154 *Deputy Director - Public Communications Q 1 1 1,979,007 2,077,957 2,181,855 2,290,948 *Director - Public Communications R 1 1 2,138,815 2,245,755 2,358,043 2,475,945 *Personal Assistant M 1 1 928,804 975,244 1,024,006 1,075,207 *Principal Public Communications Officer N 1 1 1,246,101 1,308,406 1,373,826 1,442,517 *Public Communications Officer[1] K 3 3 1,861,476 1,954,550 2,052,278 2,154,892 *Public Communications Officer[2] J 1 1 250,959 263,507 276,682 290,516 *Senior Public Communications Officer L 1 1 329,658 346,141 363,448 381,620 *Senior Support Staff Supervisor F 1 1 410,055 430,558 452,086 474,690 Advisor - R 1 1 2,752,426 2,890,048 3,034,550 3,186,278 Advisor - Political Affairs R 2 2 4,273,436 4,487,108 4,711,463 4,947,036 Advisor - Water Affairs R 1 1 2,752,426 2,890,048 3,034,550 3,186,278 Assistant Office Administrator [1] K 1 1 809,898 850,393 892,912 937,558 Chief Driver H 3 3 1,406,128 1,476,434 1,550,256 1,627,769 Cleaning Supervisor[2b] E 1 1 371,453 390,026 409,527 430,003 Cleaning Supervisor[3] D 1 1 295,141 309,898 325,393 341,662 County Chief Officer S 1 1 2,622,781 2,753,920 2,891,616 3,036,197 County Governor 5 1 1 10,016,378 10,517,197 11,043,057 11,595,210 Deputy County Governor 6 1 1 6,815,127 7,155,884 7,513,678 7,889,362 Director of Administration R 1 1 2,200,884 2,310,929 2,426,475 2,547,799 Driver [3] D 1 1 172,259 180,872 189,916 199,412 Driver[2] B 1 1 449,976 472,475 496,099 520,904 HRM & Development Officer[1] K 1 1 602,125 632,231 663,842 697,035 Office Administrative Assistant [2] H 1 1 396,189 415,999 436,799 458,639 Reception Officer[3] J 1 1 508,703 534,138 560,845 588,887 Senior Assistant Director Office Administrative Services Q 1 1 1,979,007 2,077,957 2,181,855 2,290,948 Senior Assistant Office Administrator L 2 2 2,036,292 2,138,106 2,245,012 2,357,262 Senior Driver[3] D 1 1 554,481 582,205 611,315 641,881 Senior Office Administrative Assistant K 1 1 815,265 856,028 898,830 943,771 Senior Support Staff D 2 2 644,429 676,650 710,483 746,007 Supply Chain Management Officer[1] K 1 1 585,345 614,612 645,343 677,610 Support Staff[1] C 1 1 283,764 297,952 312,850 328,492 Grand total 39 39 55,030,330 57,781,847 60,670,939 63,704,486 20.5 Summary of the Programme Outputs and Performance Indicators for FY 2023/24 – 2027/28 Programme Key Outputs (KO) Key Performance Indicators (KPIs) Baseline Target Target Target Target 2023/24 2024/25 2025/26 2026/27 2027/28 Name of Programme: General administration & planning Outcome: Strengthened county planning, coordination, and management of county services SP1.1 General administration & planning Quality, efficient, and effective services delivery Functional and operational structures in place Continuous Continuous Continuous Continuous Continuous No. of: Cabinet resolutions 52 52 52 52 52 19 | P a g e Programme Key Outputs (KO) Key Performance Indicators (KPIs) Baseline Target Target Target Target 2023/24 2024/25 2025/26 2026/27 2027/28 developed Executive circulars /Directives issued Continuous Continuous Continuous Continuous Continuous County Budget and Economic forum meetings held Number of meetings held 6 6 6 6 6 Delivering an Annual State of the County Address Copy of Annual State of the County Speech 1 1 1 1 1 County Communication Policy developed No. of communication policies developed - 1 E-magazine and website content developed No. of E magazines and website content developed 12 12 12 12 12 County public archives and public records housed, controlled and preserved Proportion of county public archives and public records housed, controlled and preserved 10% 40% 60% 70% 80% Efficient Protocol Service Number of citizen’s complaints/concerns received and handled; 4 4 4 4 4 20 | P a g e 3.0 COUNTY SECRETARY 3.1 Department’s Vision and Mission Vision A leading sector in legislation, public policy formulation, coordination, supervision and prudent human resource management Mission To provide overall leadership and policy direction in management and accountability for quality public service delivery 3.2 Performance Overview and Background for Programme(s) Funding FY 2023/24 Annual Performance The total expenditure for the office of County Secretary in FY 2023/24 was Kshs 408,857,845 against a budget of Kshs 419,944,772 which translated to an absorption rate of 97 percent. The analysis of the expenditures is provided in the table below; Table 11: County Secretary Summary of Budget & Expenditures, FY 2023/24 Expenditure item FY 2023/24 Supplementary Budget Estimates (2) Expenditure as at 30th June 2024 Absorption rate RECURRENT EXPENDITURE Operations 97,348,580 92,911,339.10 95% Maintenance 9,900,000 9,024,329.90 91% Sub Total 107,248,580 101,935,669.00 95% Personnel 312,696,192 306,922,176.15 98% TOTAL 419,944,772 408,857,845.15 97% DEVELOPMENT EXPENDITURE - CAPITAL EXPENDITURE - TOTAL BUDGET 419,944,772 408,857,845 97% The analysis of County Secretary expenditures reveals that personnel expenditure constituted 75 percent of the total expenditure, while O&M accounted for the remaining 25 percent. The government reviewed the County Human Resource Manual and the Staff Establishment during the plan period. Other policy documents developed include; The County Performance Management Framework, Reward and Sanction Framework and Succession Management Policy. All county employees signed performance contracts and were appraised as a way of improving performance and productivity. The county focused on capacity building by providing promotional and career development courses to address diverse training needs. Moreover, the County successfully transitioned from a manual to an automated payroll system. To enhance workplace morale and gather feedback, a comprehensive skills gap analysis and an employee satisfaction survey were conducted. FY 2024/25 Budget Performance 21 | P a g e The Office of the County Secretary spent a total of KShs. 440,259,572 during the first nine months of the FY 2024/25, against a total budget of KShs. 464,245,270, reflecting a 95 percent absorption rate. Expenditure on operations and maintenance amounted to KShs. 39,945,634, while personnel emoluments accounted for KShs. 400,313,937. These figures represent absorption rates of 69 percent and 95 percent, respectively. A total of thirty-two cabinet memos were generated and implemented, one executive circular was issued and twenty county services were decentralized in the first nine months of FY 2024/25. The proportion of county services decentralized was 60% while two policies, legal and institutional frameworks were drafted. Planned priority objectives and outputs for the 2025/26 Budget In FY 2025/26, the county government will implement key initiatives aimed at improving leadership and coordination among various departments and county entities to enhance service delivery. a) Develop a strategy for succession planning, talent management, motivation, and employee engagement. b) Monitor the county's performance management system through regular performance appraisals. c) Implement a performance-based rewards and sanctions system. d) Establish a framework for delegated authority for Authorized Officers. e) Conduct regular employee satisfaction and engagement surveys. f) Introduce work-life balance initiatives, including flexible working hours, mental health support, wellness programs, and stress management training. g) Provide staff training in line with the County Training Policy and training needs assessments. h) Create and implement a Makueni induction manual. i) Formulate career progression guidelines and a competency development framework. j) Automate services and utilize technology for public communication to ensure transparency and accountability. k) Develop comprehensive human resource plans. l) Launch an employee wellness program. m) Implement a new payroll system (UHR). n) Conduct an HR and skills audit. 3.1 Programme Objectives Name Objective P1 Leader ship & coordination of departments To improve leadership and coordination of various departments and county entities to enhance service delivery. 3.2 Summary of Expenditure by Programmes, FY 2025/26 – 2027/28 (Kshs.) Programme/ Sub Programme Revised Budget (2) Estimates Budget Estimates Projected Estimates FY 2024/25 FY 2025/26 FY 2026/27 FY 2027/28 Programme 1: Leadership & coordination of departments SP1. 1 Leadership & coordination of departments 464,745,270 266,644,377 279,976,595 293,975,425 22 | P a g e Total Expenditure of P.1 464,745,270 266,644,377 279,976,595 293,975,425 Total Expenditure of Vote 464,745,270 266,644,377 279,976,595 293,975,425 3.3 Summary of Expenditure by Vote and Economic Classification, FY 2025/26 – 2027/28 (Kshs.) Expenditure Classification Revised Budget (2) Estimates Budget Estimates Projected Estimates FY 2024/25 FY 2025/26 FY 2026/27 FY 2027/28 Current Expenditure 464,745,270 266,644,377 279,976,595 293,975,425 Compensation to Employees 406,610,523 195,312,450 205,078,072 215,331,976 Use of goods and services 54,989,513 64,293,858 67,508,551 70,883,978 Current Transfers Govt. Agencies Other Recurrent 3,145,234 7,038,069 7,389,972 7,759,471 Capital Expenditure Acquisition of Non-Financial Assets Other Development Total Expenditure of Vote …… 464,745,270 266,644,377 279,976,595 293,975,425 3.4 Summary of Expenditure by Programme, Sub-Programme and Economic Classification, FY 2025/26 – 2027/28 (Kshs.) Expenditure Classification Revised Budget (2) Estimates Budget Estimates Projected Estimates FY 2024/25 FY 2025/26 FY 2026/27 FY 2027/28 Programme 1:Leadership & coordination of departments Current Expenditure 464,745,270 266,644,377 279,976,595 293,975,425 Compensation to Employees 406,610,523 195,312,450 205,078,072 215,331,976 Use of goods and services 54,989,513 64,293,858 67,508,551 70,883,978 Other Recurrent 3,145,234 7,038,069 7,389,972 7,759,471 Capital Expenditure Acquisition of Non-Financial Assets Other Development Total Expenditure 464,745,270 266,644,377 279,976,595 293,975,425 Sub-Programme 1.1:Leadership & coordination of departments Current Expenditure 464,745,270 266,644,377 279,976,595 293,975,425 Compensation to Employees 406,610,523 195,312,450 205,078,072 215,331,976 Use of goods and services 54,989,513 64,293,858 67,508,551 70,883,978 Other Recurrent 3,145,234 7,038,069 7,389,972 7,759,471 Capital Expenditure - - - Acquisition of Non-Financial Assets - - Other Development - - - Total Expenditure 464,745,270 266,644,377 279,976,595 293,975,425 23 | P a g e 3.5 Details of Staff Establishment by Organization Structure (Delivery Units) STAFF DETAILS STAFF ESTABLISHMENT IN FY 2024/25 EXPENDITURE ESTIMATES POSITION TITLE JOB GROUP AUTHORIZED IN POSITION 2024/25 2025/26 2026/27 2027/28 *HRM Assistant[3] H 1 1 466,880 490,224 514,735 540,472 *Records Management Officer[1] K 1 1 1,030,762 1,082,300 1,136,415 1,193,235 Engineer [2], Mechanical K 1 1 1,030,762 1,082,300 1,136,415 1,193,235 Superintending Engineer, Mechanical M 1 1 1,377,357 1,446,225 1,518,536 1,594,463 R 1 1 3,595,828 3,775,620 3,964,401 4,162,621 Administrative Officer[2] J 1 1 1,238,489 1,300,414 1,365,435 1,433,706 Assistant Director HRM & Development P 2 2 4,765,804 5,004,094 5,254,299 5,517,014 Assistant Director Office Administrative Services P 1 1 2,419,982 2,540,981 2,668,030 2,801,432 Chief Administrative Officer N 1 1 1,942,199 2,039,309 2,141,275 2,248,339 Clerical Officer[1] F 1 1 617,402 648,272 680,686 714,720 Clerical Officer[2] F 3 3 1,662,364 1,745,482 1,832,756 1,924,394 Copy Typist[2] E 1 1 896,276 941,090 988,144 1,037,552 County Chief Officer S 1 1 4,838,72