P a g e | 1 REPUBLIC OF KENYA COUNTY GOVERNMENT OF BOMET COUNTY FISCAL STRATEGY PAPER 2021 FEBRUARY 2021 Bomet County Fiscal Strategy Paper, 2021 P a g e | 2 Foreword The Bomet County Fiscal Strategy Paper 2021 lays down the foundation for the preparation of the MTEF budget in accordance with Section 117 of the Public Finance Management Act 2012. It sets out the County Governments economic policies and key priority programs to be implemented in the Medium-Term Expenditure Framework (MTEF) in line with the County Integrated Development Plan 2018-2022. The County priorities and goals outlined herein are based on the County Integrated Development Plan (CIDP), Governor’s manifesto and the County Annual Development Plan for Financial year 2021/2022. The expenditure priorities in the Sector ceilings in this Fiscal Strategy Paper have been realigned to the Big Four agenda. In this regard, the targeted expenditures will prioritize employment creation, youth empowerment, supporting manufacturing activities, enhancing health coverage and improving food security. The County Government will adopt measures aimed at improving own source revenue. This includes implementation of the Revenue Enhancement Strategy, improving technical capacity of staff in Revenue Department and development of revenue bills and policies which are aimed at strengthening local revenue performance. The ongoing prudent expenditure management and implementation of savings measures continue to improve the county government’s fiscal position. The County demonstrates its ability to control spending on operations and maintenance as it creates focus on increasing allocation to development expenditure. The Fiscal Framework hereby presented provides the means for the County to strengthen devolution for a transformative and shared prosperity. Attainment of the set programs calls for greater transparency, effectiveness and efficiency in public financial management in order to ensure fiscal discipline and safeguard macroeconomic stability. HON. ANDREW SIGEI COUNTY EXECUTIVE MEMBER, FINANCE & ECONOMIC PLANNING Bomet County Fiscal Strategy Paper, 2021 P a g e | 3 Acknowledgement The County Government of Bomet Fiscal Strategy Paper 2021 is a collaborative effort from an array of expertise of professionals and key stakeholders in the County. The County Fiscal Strategy Paper 2021 is prepared in line with Section 117 of the Public Finance Management Act, 2012. It provides a highlight of the broad strategic macroeconomic issues and medium term fiscal framework. It also outlines the spending plans that form the basis for FY 2021/22 MTEF Budget and give indicative ceilings in line with the priorities as outlined during the presentation of the Sector Reports. We are particularly grateful to His Excellency, the Governor Dr. Hillary Barchok for his lead role, direction and guidance in developing this document. Special thanks goes to the County Executive Committee Members, Chief Officers, Directors and all the accountants for their input in developing the departmental priorities and programmes for financial year 2021/2022. Much gratitude to the technical team in the Economic Planning division who played acritical role by steering the process and providing technical guidance to the departments as well as putting together the paper. Special appreciation goes to Mr. John Kuria Kimotho, a PFM Specialist from the World Bank Group through the Kenya Accountable Devolution Programme for the invaluable technical support throughout the entire process. We sincerely, thank the Members of the public, the County Budget and Economic Forum, stakeholders and other interested groups who participated in the CBEF and public participation meetings held in 23rd February 2021 and 24th Feb 2021 respectively. Your valuable contributions enabled the finalization of this document. Milcah C. Ronoh CHIEF OFFICER, ECONOMIC PLANNING Bomet County Fiscal Strategy Paper, 2021 P a g e | 4 Abbreviation and Acronyms ADP Annual Development Plan A-I-A Appropriations in Aid BPS Budget Policy Statement CA County Assembly CARPS Capacity Assessment and Rationalization of Public Service CBK Central Bank of Kenya CBROP County Budget Review and Outlook Paper CECM County Executive Committee Member CFSP County Fiscal Strategy Paper CG County Government CIDP County Integrated Development Plan CPSB County Public Service Board FY Financial Y ear VTCs Vocational Training Centers ECDE Early Childhood Development CFSP County Fiscal Strategy Paper GDP Gross Domestic Product GoK Government of Kenya ICT Information and Communication Technology IFMIS Integrated Financial Management Information System MTEF Medium Term Expenditure Framework MTP Medium-Term Plan PBB Programme Based Budget PERs Public Expenditure Review PFM Public Financial Management PFMA Public Finance Management Act PPP Public Private Partnership TTI Technical Training Institute Bomet County Fiscal Strategy Paper, 2021 P a g e | 5 Contents Contents Foreword.................................................................................................................................2 Acknowledgement..................................................................................................................3 Milcah C. Ronoh .....................................................................................................................3 Abbreviation and Acronyms .................................................................................................4 Executive Summary ...............................................................................................................7 1.1 OUTLINE OF THE CFSP................................................................................................. 11 1.2.0 Recent Economic & Fiscal Developments ............................................................... 11 1.2.1 Forward Economic and policy Outlook ................................................................ 11 1.2.2 Strategic Priorities and Interventions .................................................................. 11 1.2.3 Fiscal Policy and Budget Framework ................................................................... 11 1.2.4 Medium-Term Expenditure Framework............................................................... 11 2. RECENT ECONOMIC AND FISCAL DEVELOPMENTS ............................................... 12 2.1 National Economic and Fiscal Overview ..................................................................... 12 2.1.1 National Recent Economic Developments .............................................................. 12 2.1.2 Growth Update .......................................................................................................... 12 2.1.3 Interest Rates ............................................................................................................ 13 2.1.4 Inflation ..................................................................................................................... 13 2.1.5 The Kenya Shilling Exchange Rate ......................................................................... 13 2.2 County Economic and Fiscal Overview ....................................................................... 14 2.2.1 County Economic overview....................................................................................... 14 2.2.2. Recent Fiscal Development...................................................................................... 14 3. STRATEGIC PRIORITIES AND INTERVENTIONS ...................................................... 17 3.1 Overview .......................................................................................................................... 17 Priority 1: Improved Agribusiness for all Households.................................................... 17 Priority 2: Empowerment of Youth, Women and PWDs ................................................ 17 Priority 3: ECDE support, Quality Education and development.................................... 18 Priority 4: Accessible Universal Healthcare ..................................................................... 18 Priority 5: Improvement of Land and Urban Planning Services ................................... 18 Priority 6: Transport and Infrastructure.......................................................................... 19 Priority 7: Promotion of Water for Domestic and Irrigation Services.......................... 19 Priority 8: Enhanced access to clean energy .................................................................... 20 4. FISCAL POLICY AND BUDGET FRAMEWORK ........................................................... 21 Bomet County Fiscal Strategy Paper, 2021 P a g e | 6 4.1. Overview ......................................................................................................................... 21 4.1. Prudent fiscal policy ................................................................................................. 21 4.2.1. Adherence to Fiscal Responsibility Principles...................................................... 21 Deficit Financing Policy....................................................................................................... 24 a. FY 2021/22 Budget Framework & Medium Term ................................................. 24 Revenue projections ............................................................................................................ 25 Expenditure projections ..................................................................................................... 25 5.0. MEDIUM TERM EXPENDITURE FRAMEWORK ................................................. 28 5.2. Resource Envelope ................................................................................................... 28 5.3. Medium Term Expenditure Sector Baseline Ceilings Classified by Department 29 5.6. Sectors Priorities .......................................................................................................... 35 Annex 1: Allocations per Programme ............................................................................... 42 Annex 2: Itemized Budget ................................................................................................... 46 Bomet County Fiscal Strategy Paper, 2021 P a g e | 7 Executive Summary The County fiscal strategy paper 2021 is prepared in accordance to PFM Act section 117.The Act states that, the County Treasury shall prepare it and submit to the County Executive Committee for approval. The County Treasury shall then Submit the approved CFSP to the County Assembly by 28th February each year. The contents of the CFSP are largely informed by the PFM Act section 117(2) which provides for the aligning of the CFSP with the national objectives in the Budget Policy Statement. The fiscal framework is guided by various principles which are in line with the medium- term expenditure framework and the County Integrated Development Plan (CIDP) among them: i. A strong revenue effort to ensure that the County budget has no deficit ii. Consistent Budget expenditures that agree with County and sectorial priorities with increased shift away from recurrent to capital expenditures iii. Enough fiscal space for infrastructural and social programmes necessary for achieving CIDP goals. The key County priority areas are Water, Roads, Health, Education, Agriculture, Trade and Social services. The CFSP serves as the basis for the preparation of the annual estimates of revenue and expenditure for the County Budget 2021/2022. The paper, according to the Public Finance Management Act, 2012 requires the adoption of a multi-year perspective in budgeting to allocate public resources on a rolling basis over the medium -term. The FSP 2021 is in line with the 2021 Budget Policy Statement (BPS). Bomet County Fiscal Strategy Paper, 2021 P a g e | 8 Bomet County Fiscal Strategy Paper, 2021 P a g e | 9 Fiscal Responsibility Principles for the County Government In line with the Constitution, the Public Finance and Management Act, 2012 sets out the fiscal responsibility principle to ensure that prudent and transparent management of public resources. The PFM law (Section 107) states that: (1) A County Treasury shall manage its public finances in accordance with the principles of fiscal responsibility set out in subsection (2), and shall not exceed the limits stated in the regulations. (2) In managing the county government's public finances, the County Treasury shall enforce the following fiscal responsibility principles— (a) the county government's recurrent expenditure shall not exceed the county government's total revenue; (b) over the medium term a minimum of thirty percent of the county government's budget shall be allocated to the development expenditure; (c) the county government's expenditure on wages and benefits for its public officers shall not exceed a percentage of the county government's total revenue as prescribed by the County Executive member for finance in regulations and approved by the County Assembly; (d) over the medium term, the government's borrowings shall be used only for the purpose of financing development expenditure and not for recurrent expenditure; (e) the county debt shall be maintained at a sustainable level as approved by county assembly; (f) the fiscal risks shall be managed prudently; and (g) a reasonable degree of predictability with respect to the level of tax rates and tax bases shall be maintained, taking into account any tax reforms that may be made in the future. (3) For the purposes of subsection (2) (d), short term borrowing shall be restricted to management of cash flows and shall not exceed five percent of the most recent audited county government revenue. (4) Every county government shall ensure that its level of debt at any particular time does not exceed a percentage of its annual revenue specified in respect of each financial year by a resolution of the county assembly. (5) The regulations may add to the list of fiscal responsibility principles set out in subsection (2). P a g e | 10 Section 25 (1) of the PFM Regulations 2015, States that in addition to the fiscal responsibility principles set out in section 107 of the Act, the following fiscal responsibility principles shall apply in the management of public finances: - The County Executive Committee Member with the approval of the County a. Assembly shall set a limit on the County government’s expenditure on wages and benefits for its public officers pursuant to section 107(2) of the Act; b. The limit set under paragraph (a) above, shall not exceed thirty-five (35) percent of the County government’s total revenue; c. For the avoidance of doubt, the revenue referred to in paragraph (b) shall not include revenues that accrue from extractive natural resources including as oil and coal; d. The County public debt shall never exceed twenty (20%) percent of the County governments total revenue at any one time; e. The County annual fiscal primary balance shall be consistent with the debt target in paragraph; f. The approved expenditures of a County Assembly shall not exceed seven per cent of the total revenues of the County government or twice the personnel emoluments of that County Assembly, whichever is lower; g. Pursuant to section 107(5) of the Act, if the County government actual expenditure on development shall be at least thirty percent in conformity with the requirement under section 107(2)(a) of the Act h. If the County government does not achieve the requirement of regulation 25(1)(f) above at the end of the financial year, the County executive committee member for finance shall submit a responsibility statement to County Assembly explaining the reasons for the deviation and provide a plan on how to ensure annual actual expenditure outturns as well as medium term allocation comply with the provisions of Section 107 (2) (a) of the Act and these regulations in the subsequent years; and the compliance plan above shall be binding and the County executive committee member for finance shall ensure implementation Bomet County Fiscal Strategy Paper, 2021 P a g e | 11 1.1 OUTLINE OF THE CFSP 1.2.0 Recent Economic & Fiscal Developments 1. Section (II) outlines the economic context in which the FY 2021/22 county budget is prepared. It provides an overview of the recent County economic developments covering the domestic scene. 1.2.1 Forward Economic and policy Outlook 2. Section (III) outlines the forward economic context that will guide preparation of 2021/22 and 2022/23 budgets. It provides an overview of the forward County economic developments covering the domestic scene. 1.2.2 Strategic Priorities and Interventions 3. Section IV outlines the overall County priorities based on the ADP (2021/22) and CIDP (2018-2022). 1.2.3 Fiscal Policy and Budget Framework 4. Section V outlines the fiscal framework that is supportive of the realization of the growth over the medium to long term as well as the fiscal strategies for the realization of the county’s economic prospects. It sets out a framework for sustainable public finances management, while managing vulnerability to economic and fiscal risks. 1.2.4 Medium-Term Expenditure Framework 5. Section VI presents the resource envelope and spending priorities for the proposed 2021/22 MTEF budget and the medium term. Sector achievements and priorities are also reviewed, along with costing of the devolved functions for the 2021/22 - 2022/23 MTEF period. Bomet County Fiscal Strategy Paper, 2021 P a g e | 12 2. RECENT ECONOMIC AND FISCAL DEVELOPMENTS 2.1 National Economic and Fiscal Overview 2.1.1 National Recent Economic Developments 6. The Kenyan economy is being hit hard through supply and demand shocks on external and domestic fronts, interrupting its recent broad-based growth path. Apart from the COVID-19 pandemic, the locust attack which started early 2020, has affected many parts of Kenya especially the North Eastern. It has had a negative impact on the food security and growth of the agriculture sector in the country . 7. Prior to the outbreak of COVID-19 pandemic, Kenya’s economy was strong and resilient despite the challenging global environment. The broad-based economic growth for 2018 and 2019 averaged 5.9 percent outperforming the 5.5 percent for the previous 5 years. The economy demonstrated signs of recovery in the third quarter of 2020 following partial reopening of the economy, but the pickup is weak. The economy contracted by 1.1 percent in the third quarter of 2020, which is an improvement compared to the contraction of 5.5 percent in the second quarter of 2020. However, this was a slowdown compared to a growth of 5.8 percent in the third quarter of 2019. 2.1.2 Growth Update 8. In 2020, the Kenyan economy was adversely affected by the outbreak of COVID-19 pandemic and the swift containment measures, which have not only disrupted the normal lives and livelihoods, but also to a greater extent businesses and economic activities. As a result, the economy is estimated to slow down to around 0.6 percent in 2020 from a growth of 5.4 percent in 2019. Looking ahead, the economy is projected to recover and grow by above 6.0 percent over the medium-term. Bomet County Fiscal Strategy Paper, 2021 P a g e | 13 2.1.3 Interest Rates 9. Short-term interest rates remained fairly low and stable. The Central Bank Rate was retained at 7.00 percent on January 27, 2021 same as in April 2020 to signal lower lending rates in order to support credit access by borrowers especially the Small and Medium Enterprises, distressed by COVID-19 pandemic. The interbank rate remained low at 5.2 percent in January 2021 from 4.4 percent in January 2020 in line with the easing of the monetary policy and adequate liquidity in the money market. 2.1.4 Inflation 10. Year-on-year overall inflation remained within the Government target range of 5±2.5 percent in January 2021 at 5.7 percent from 5.8 percent in January 2020. The low inflation was mainly supported by a reduction in food prices and muted demand pressures. The reversal of tax measures in January 2021 are expected to have modest impact on overall inflation. 11. Core inflation (Non-Food-Non-Fuel) contribution to inflation remained low at 0.7 percentage points in January 2021 from 0.5 percentage points in January 2020 reflecting muted demand pressures in the economy on account of prudent monetary policies. However, the contribution of fuel inflation to overall year-on-year inflation rose to 1.8 percentage points in January 2021 compared to 0.8 percentage points in January 2020 on account of increasing electricity prices. Kenya’s rate of inflation compares favorably with the rest of Sub-Saharan Africa countries. In December 2020, Kenya recorded a lower inflation rate than Burundi, Ghana, Nigeria, Zambia and Ethiopia. 2.1.5 The Kenya Shilling Exchange Rate 12. The foreign exchange market has largely remained stable but was partly affected by a significant strengthening of the US Dollar in the global markets and uncertainty with regard to the COVID-19 pandemic. In this regard, the Kenya Shilling to the dollar exchanged at Ksh 109.8 in January 2021 compared to Ksh 101.1 in January 2020. 13. The Kenya Shilling has continued to display relatively less volatility, compared to most Sub- Saharan currency. This stability reflects strong inflows from tea and horticulture exports, resilient diaspora remittances and improved receipts from services particularly tourism. The impact of COVID-19 results in delay the operations of various Bomet County Fiscal Strategy Paper, 2021 P a g e | 14 activities in the market. 2.2 County Economic and Fiscal Overview 2.2.1 County Economic overview 14. Bomet county is predominantly agricultural with tea farming as the main cash crop. Dairy production is a leading source of livelihood for many households together with other agricultural products which include maize, beans, Irish potatoes, vegetables, fruits and meat. The livelihoods of the residents revolve around these agricultural products and they represent the main economic activity of many of the households of the county. 15. However, these products are exposed to the vagaries of weather and price fluctuations leading to intermittent lose. The county is promoting development of cottage industries for processing agricultural products with a small but upcoming industrial base that is limited to agro-processing of tea and milk. Commercial growing of avocado, sweet potatoes and passion fruits is picking up and coffee farming is also established in areas like Silibwet Township, Mutarakwa and Ndanai/Abosi. 16. According to data from the Tea Directorate, export volumes for tea for the period dropped from 337,000 tons in 2019 to 323,000 tons in 2020. Despite the fall in export volumes, the volume of tea produced in the eight months grew by 33% to stand at 375,000 tons against 281,000 tons in the same period in 2019. 17. Furthermore, earnings from the black tea exports increased by 22% in 2020 to hit Ksh.68.9 billion compared to Ksh.56.5 billion for the same period in 2019.The huge increase in tea exports earning is attributed to increased output of tea in 2020, which increased by 41% compared to 2019. 2.2.2. Recent Fiscal Development 18. The fiscal year 2019/20 marked the sixth year of Programme Based Budgeting (PBB) for all County Government entities as per section 12 of the second schedule of the PFM Act 2012. During the financial year 2019/20 there was a decrease in local revenue Bomet County Fiscal Strategy Paper, 2021 P a g e | 15 collection as well as the absorption of both development and recurrent expenditure compared to a similar period in FY 2018/19. 19. Total county revenue including exchequer receipts and local revenue collection amounted to Ksh 6,112,317,209 against a target of Ksh 7,512,699,158 representing a performance of 81 per cent which is a deviation of Ksh 1.4 billion from the planned target. There was also a decrease in revenue by 17% in the year under review compared to actual receipt in financial year 2018/19. Total receipts from Equitable share of revenue comprised of Kshs.4.50 billion (73.0%) of the total receipts), Kshs.485.37 million (8%) being proceeds from Domestic and Foreign Grants, Kshs.220.42 million (4%) being Transfers from Other Government Entities, Kshs.201.513 million (3%) being local revenue collection, and Kshs.707.3 million (12%) being balance carried forward. 20. In the financial year 2019/2020, the execution of both development and recurrent budget revealed a considerable decrease as compared to financial year 2018/19 which was at 84%. The county spent a total of Kshs.6.253 billion during financial year 2019/20 against a revised target of Kshs.7.513 billion representing an execution rate of 83%. Recurrent expenditure for the period under review represents 92 percent of the annual recurrent budget while development expenditure represents 67 percent of the annual development budget. The absorption of development expenditure was hampered mainly by late disbursement of funds from national treasury and the COVID-19 pandemic. 21. Total county revenue including exchequer receipts and local revenue collection amounted to Kshs. 6,112,317,209 against a target of Kshs. 7,512,699,158 representing a performance of 83 per cent which is a deviation of Kshs.1.4 billion from the planned target. There was also a decrease in revenue by 17% in the year under review compared to actual receipt in financial year 2018/19. As projected during the period under review the County received the highest revenues from exchequer transfers. 22. In the year under review, local revenue collections amounted to Kshs.201.51 million against a target of Kshs.200.92 million. This illustrate that there was an increase of Kshs.0.588 million from the projected estimates. The analysis of county revenue streams indicates that; Hospital/health centers accounted for 44% of the total Bomet County Fiscal Strategy Paper, 2021 P a g e | 16 local revenue collected followed by Multinationals and Single business permits at 22% and 9% respectively. Embomos tea farm accounted for 7%, property rates 2%, Cess collections 2%, markets and slaughter fees 3%, rental income 1%, parking charges 6% and others 2%. The local revenue decreased by 5 per cent from 212 million in FY2018/19 fiscal year to 200.92 million in the period under review. 23. The county received a total of Kshs.5.203 billion as exchequer releases comprising of equitable share Kshs.5.51 billion, conditional grants Kshs.590.6 million. Fund for leasing of medical equipment were not received since they were deducted at source to pay for medical equipment delivered. The conditional fund for KDSP (Kenya Devolution Support Program) and CA- Leasing of Medical Equipment was budgeted for 30 million and Ksh.131.9 million respectively, however, the funds for leasing of Medical Equipment were not received. Bomet County Fiscal Strategy Paper, 2021 P a g e | 17 3. STRATEGIC PRIORITIES AND INTERVENTIONS 3.1 Overview 24. The departments draw their priorities from the ADP 2021/2022. Implementation of the identified initiatives will be through funding from the exchequer, local revenue collections and conditional grants and loans, and any other resources harnessed from partners using the Private Public Partnership model (PPP). Priority 1: Improved Agribusiness for all Households 25. The main mandate of the Agriculture sector is to develop, implement and coordinate agricultural sector programmes and policies. It aims to improve Agribusiness for all households through; Capacity building and strengthening farmers with robust extension services, promoting diversification and technology led farming practices with improved genetics and varieties, provision of quality and affordable farm inputs and support services, develop market infrastructure including modern storage facilities at strategic points, establishment of processing and value addition hubs across the County, strengthen the cooperative movement with an appropriate legal and regulatory framework and providing training and capacity development for management and leadership, roll out County enterprise fund, ensure tea Cess is available for infrastructure development in tea growing areas, enhance partnerships and collaborations with factories and companies. Priority 2: Empowerment of Youth, Women and PWDs 26. To raise standards of living among the youth, women, children and vulnerable groups through socio-economic development, the County Government aims to undertake; Capacity building among the youth, women, and vulnerable groups i.e. on Table banking, involvement of the locals in identification of the artifacts and sites for the construction of the facilities, nurture and promote talents among the youth, policy legislation and regulation development, establish talent academy for sports and arts, ensure they get 30% AGPO in all County Government procurement opportunities, setting up community-based libraries with ICT centers in every sub- county with a major facility in Bomet town, establish a revolving fund to enhance access to credit Bomet County Fiscal Strategy Paper, 2021 P a g e | 18 facilities. Priority 3: ECDE support, Quality Education and development 27. The County Government aims to continue offering ECDE support, quality education and development through; Establishing and equipping more ECDE centers, establishing capitation Fund to facilitate provision of teaching / learning materials and support feeding programmes, equipping VTCs to enhance basic training for artisans, recruitment of more ECDE teachers, establish Higher Education revolving fund for students in technical training institutions, colleges and universities as well as under privileged students in secondary schools. Priority 4: Accessible Universal Healthcare 28. Universal Health Coverage is one of the Big Four Agenda to transform Kenya by 2022. UHC will ensure all Kenyans have access to preventive, Promotive, curative, rehabilitative and palliative health services at minimum financial burden. The County Government support to UHC will involve; Construction of a new model fully equipped and functional maternal, newborn and child health unit annexed to Longisa County referral hospital, construction, renovating existing and equipping health facilities, establishing a reliable drugs supply chain mechanism and management, strengthening health administration, Policy, Planning and Support services through supporting development and domestication of existing health bills and policies, enhancement of access to reproductive health services through provision of integrated approach to reproductive health services for instance cancer, reproductive health and maternal child and adolescent health care services, providing suitable work environment through sound, spacious building structure and equipment through completion of on-going health facilities, enhancing disease surveillance and strengthening health promotion and disease prevention. Priority 5: Improvement of Land and Urban Planning Services 29. For efficient, effective and sustainable land and urban planning services, the Bomet County Fiscal Strategy Paper, 2021 P a g e | 19 County Government will; Empower and restructure Bomet Municipality and Sotik Town Management Committee with capacity building and institutional development, fully operationalize and domesticate Integrated Land Information Management System (ILIMS) for sustainable development, approve and operationalize development plans for Mogogosiek, Chebunyo, Ndanai, Mulot, and Sigor centres, fully secure government lands and County Government Housing/Offices, implementation of Urban Strategic Development Plan (USDP) for Bomet Municipality and Development of Sotik Town Integrated Development Plan (STIDP), development of Physical Plans for Urban Centers, expansion of Airport Land and acquisition of EPZ land, modernization of markets, sale yards and slaughter slabs, development of Crematoria and Cemeteries, strengthen the implementation of policies and programmes for desired objectives. Priority 6: Transport and Infrastructure 30. The County Government aims to professionally provide quality, safe and adequate county infrastructure and other public works for socio-economic development by; Ensuring county roads are graded and murramed in every ward, developing a robust bridge building Programme, improving a workmanship by capacity building roads and public works engineers, using full contracts for implementation of works to be scoped based on ARICS, drainage structures to be incorporated, partnering with the national government to complete tarmacking ongoing roads projects. Priority 7: Promotion of Water for Domestic and Irrigation Services 31. To ensure sustainable availability and management of water and sanitation for all and to protect, restore and promote sustainable use of environment and natural resources, the County Government aims to; Partner with National Government to complete Bosto dam water supply project, Bomet-Mulot and Kibusto water supply schemes, develop a county water master plan, Water Policy and water bill, renew and expand the scope of Bomet Integrated Development Programme (BIDP Chebangang water project), develop partnership with development partners, partner with NIB and other stakeholders to expand water supply for irrigation and livestock, expand the existing sanitation infrastructure in Bomet county, develop county natural resources master plan, develop capacity for enforcement. Bomet County Fiscal Strategy Paper, 2021 P a g e | 20 Priority 8: Enhanced access to clean energy 32. The County Government aims at to enhance access to clean energy by; Promoting uptake of renewable energy options e.g. Biogas, improved cooking stoves, wind and solar, developing Green/Renewable Energy policy, installing solar. Bomet County Fiscal Strategy Paper, 2021 P a g e | 21 4. FISCAL POLICY AND BUDGET FRAMEWORK 4.1. Overview 33. Fiscal discipline is a key value in public finance management at national and sub national levels. It is defined as the capacity of a government to maintain smooth financial operation and long-term fiscal health. Strong fiscal discipline builds up financial management capacity which contributes to sound governance at the county levels. Given limited resources, expenditure claims would result in chronically high deficits and increasing debt and tax burdens if governments at both the national a nd county levels are not fiscally restrained. Fiscal discipline pertains to all key measures of fiscal performance: the total revenue, the financial balance, and the public debt. 34. Over the medium-term, a minimum of 30% of the County budget shall be allocated to development expenditure. The County is committed to standardize the recurrent expenditure and devote more resources to development. Nevertheless, as a prudent fiscal policy over the medium term, the County’s borrowings shall be used only for the purpose of financing development and not for recurrent expenditure. 35. The County also considers the fiscal risks arising from contingent liabilities, liquidity risk arising from failure to actualize local revenue targets, high County Public wage bill of the total budget and potential changes to national transfers and allocations. Further, the most financial reports have informed the figures in this chapter in terms of analysis of past, current and future values in the context of Revenues and Expenditures. 36. Finally, explicit time-based quantitative fiscal goals and targets together with qualitative objectives for at least the budget year and the following two financial years. Largely, estimates of the fiscal impact of all proposed changes in revenue and expenditure have been prepared. The dimension has reviewed impact on development, investment, employment and economic growth. 4.1. Prudent fiscal policy 4.2.1. Adherence to Fiscal Responsibility Principles 37. In line with Article 201 of the Constitution of Kenya 2010, Section 107 of the Public Finance Management Act (PFMA) 2012, the County Government has adhered to the fiscal responsibility as envisaged in the aforementioned statutes: Bomet County Fiscal Strategy Paper, 2021 P a g e | 22 (i) Over the medium term, a minimum of 30% of the Budget shall be allocated to development expenditure. The County’s development budget allocation over the medium term is above 30 percent, which is the minimum requirement. In FY 2019/20, the County allocated 35% to development and 34% in FY 2020/21. Delayed release of funds drags the county in implementing its procurement plans. Development is expected to increase as county is committed in investing in programs and projects. (ii) The county government's expenditure on wages and benefits for its public officers shall not exceed a percentage of the county's total revenue. On wages and benefits, the share to County revenues was 36% in the FY 2019/20 and is at 34% in the FY 2020/21. The decrease is due to decision by the County Government of Bomet to freeze the hiring of new employees and reduced payment of gratuities. This expenditure item is projected to increase over the Medium Term planning period as the county government seeks to recruit new additional staff. (iii) Over the medium term, the County Government’s borrowings shall be used only for the purpose of financing development expenditure and not for recurrent expenditure. It is prudent for a government to procure external financing using a fiscal policy only for development projects. Although the County envisages maintaining a balanced budget, it will seek to adhere to borrowing guidelines as set out in the PFM regulations if need arises. (iv) Public debt and obligations shall be maintained at a sustainable level as approved by County Assembly (CA) and guaranteed by the National Government. The County’s borrowing level is guided by PFM Act section 107 (2) (e) and section 107 (4). Section 107 (2) (e) states that the county debt shall be maintained at a sustainable level as approved by the CA. Section 107 (4) further states that every county government shall ensure that its level of debt at any particular time does not exceed a percentage of its annual revenue specified in respect of each FY by resolution of the CA. In its commitment towards reducing pending bills, the County has constituted, and gazette a Pending Bills Committee as directed by Controller of Budget which will continuously Bomet County Fiscal Strategy Paper, 2021 P a g e | 23 analyze pending bills and provide report on the same regularly. This measure in addition to prudent financial management and improved credibility of the budget associated with realistic revenue estimates is expected to ensure that the County continues to maintain a balanced budget ensuring realistic revenue estimates which equals total expenditure with the aim of limiting the level of pending bills. In addition, the focus will be on ensuring the reduction of current debt through servicing of pending bills. Over the medium term the County Government of Bomet will continue to maintain a balanced budget where total revenue equals total expenditure i.e. preparation of FY 2021/22 budget does not envisage borrowing to finance the budget. (v) Fiscal risks shall be managed prudently. The County Government has improved its macroeconomic forecasts and regularly reviews the impact of macroeconomic projections and its implications to the budget. It also considers the fiscal risks arising from contingent liabilities, liquidity risk arising from failure to actualize local revenue targets and high county wage bill. The County government continues to put measures in place to enhance revenue collection, majorly through restructuring, automation and widening of revenue base. Expenditure rationalization will also be continuously pursued. Fiscal Reforms i. The County Government will continue pursuing its policy objectives within the financial context established by fiscal responsibility principles. The progress made in the context of strategic priorities will continue to be regularly reviewed to establish the parameters for the Budget, with a continued focus on the level of expenditure on County development and the reduction of debt levels. The FY 2021/22 budget will operate under tight fiscal conditions, with any new policies offset by savings in other areas. The fiscal policy will be geared towards: ii. Enhancing revenue administration and efficiency in collection, by formulating revenue administration regulations and reviewing fees, levies and charges legislations in order to simplify and modernize them. This is expected to increase revenue collection in the medium term from Ksh.201 million in FY 2019/20 to a projection of Ksh.275.9 million in FY 2020/21. iii. Expenditure efficiency and effective implementation of budget programs through enforcement of cost benchmarks for all projects and consumables. Project planning Bomet County Fiscal Strategy Paper, 2021 P a g e | 24 and management as well as engagement on PPP (Public Private Partnership will be strengthened). On the revenue front, the County Government is expected to put in place measures to enhance revenue collection. These include: i. Enhancing cooperation and support from other departments to improve infrastructure and service delivery. ii. Establishing a new system on automation of the revenue collection. iii. Operationalization and Sensitization on Enactment Revenue Bills aimed at improving efficiency in revenue collection systems. iv. Strengthening internal control systems, building capacity as well as restructuring to ensure qualified personnel for maximum output. 38. On the expenditure front, in pursuing a balanced budget, the County Government has projected that overall expenditure will equal the forecasted County receipts for FY 2021/2022. The County Government continues with rationalization of expenditure to improve efficiency and reduce wastage through full implementation of; IFMIS; a Human Resource model for Personnel Management; a Fleet Management System for the monitoring of the County motor vehicles, Mapping Model to manage all Single Business Licenses. In addition, the County Government is planning to acquire monitoring and evaluation system to support in project implementation. It is therefore imperative to continue restructuring expenditure systems to ensure efficiency and create fiscal space required to fund the county needs. Deficit Financing Policy 39. The fiscal stance envisages maintaining a balanced budget and resolving the already incurred debts. a. FY 2021/22 Budget Framework & Medium Term 40. The FY 2021/22 budget framework is set against the background of ADP and the MTEF. Allocations from the National Government to the County Government are projected to be on the increase. The 2021/2022-2023/2024 medium-term expenditure framework will continue to be premised on fiscal consolidation strategy which aims at Bomet County Fiscal Strategy Paper, 2021 P a g e | 25 directing resources to the most productive areas and growth enhancing sectors. This is in line with programmes outlined in the CIDP 2018-2022 and County efforts in complementing the MTP III and the Big Four Agenda by the National Government. Efforts will also be intensified to increase own source revenue for sustainability of our development programs. The county will in the meanwhile continue to engage with development partners through its external mobilization unit to raise additional funding to compliment her effort in meeting additional financial requirement for development programmes. The County Government will continue to rationalize expenditures by cutting those that are non- priority through its fiscal rationalization and consolidation strategy. These may include slowing down or reprioritizing operational expenditures in order for the Government to live within its means. Revenue projections 41. The FY 2021/22 budget targets revenue inflow is projected at Kshs.7.97 Billion which will be inclusive of projected Kshs.300 million own revenues and Kshs.974 million Appropriation-in-Aid (Conditional Grants included). The performance of own revenue will be underpinned by Automation of revenue and restructuring. Expenditure projections 42. In pursuing a balanced budget, the County government has projected that overall expenditure will equal to the forecasted County receipts for FY2021/2022.Total expenditure for the FY 2021/22 is projected at Ksh.7.97 billion from the estimated Ksh.7.3 billion in the FY 2020/21 budget. Recurrent expenditures are expected to amount to Ksh.5.1 billion in the FY 2021/22 as compared to Ksh.4.8billion in the FY 2020/21 budget. The wage bill for the County Government (inclusive of Government entities) is projected at Ksh.3.49 billion. Expenditure ceilings on goods and services for sectors/ministries amount to Ksh.1.97 billion in the FY 2021/22. 43. The County allocation for development expenditure will stand at 31% in the financial year 2021/2022. The ceiling for development expenditures amounts to Ksh.2.5 billion in the FY 2021/22. Most of the outlays are expected to support Water, Roads, Health, Education, Agriculture, Trade and Youth, Sports and Social services. Deficit Financing 44. Reflecting on the projected revenue and planned expenditure the fiscal deficit is Bomet County Fiscal Strategy Paper, 2021 P a g e | 26 projected to be nil. In line with the PFM Act 2012 borrowing can only be made to undertake development projects in line with the framework developed between the National and County Governments. Given this underlying reason the County has projected a balanced budget with projected expenditure fully funded by own source revenues, transfers from National Government and approved donor support. Criteria for Resource Allocation 45. The Budget Policy Statement detailing equitable share of Kshs 6.691 billion, Conditional grants of Kshs 153 million and loans and grants of Kshs 821 million from various donors. This is in addition to, own source revenue projected at Kshs 300 million. The total resource available with respect to the above source amounts to Kshs 7.97 billion. In the recurrent expenditure category, non-discretionary expenditures take first charge. These include payment of salaries and wages, pending bills and allocation to recurrent expenditure of the Executive and County Assembly as provided through CRA advisory. The baseline estimates for development follows fiscal responsibility of allocating at least 30% to total resources and Regulation 32(1) of the PFM Regulations 2015. In addition, development expenditures have been shared out based on the flagship projects in 2018-2022 CIDP, and projects complimenting the Big Four Agenda. The following criteria was used in apportioning capital budget: • Emphasis will be given to completion of ongoing capital projects infrastructure projects currently being undertaken. • Department/sector strategic needs that contribute greatly in addressing county’s socio- economic needs and those complementing the Big Four Agenda. 46. In this document, the ceilings on employee costs including estimates of pension and Gratuity among others are provided separately alongside the recurrent estimates and development estimates. The ceilings are further provided based on programmes adopted by the County for purposes of entrenching programme-based budgeting. The 2020 CBROP provided the indicative ceilings which have been firmed up in this document. Public Participation Bomet County Fiscal Strategy Paper, 2021 P a g e | 27 47. The public participation on the paper was conducted across the five sub counties and the views arising thereof taken on board (Annex 3). Further, the draft CFSP was approved by the County Budget and Economic Forum (CBEF) and their views also incorporated. By doing so, both ownership and sustainability of the programmes and projects identified for implementation will be assured. Their inputs and positive criticism will go a long way in shaping this paper. Bomet County Fiscal Strategy Paper, 2021 P a g e | 28 5.0. MEDIUM TERM EXPENDITURE FRAMEWORK 5.1. Overview 48. The Medium- T e r m Expenditure Framework is based on the outlook of the respective sectors regarding the services and goods they plan to deliver. 5.2. Resource Envelope PROJECT ED REVENUE REVENUE REVENUE FY2020/2021 FY2021/2022 Equitable share +Local Revenue 5,7 83,022,277.00 6,991,099,118.00 Equitable share 5,507,100,000.00 6,691,099,118.00 Local Revenue 27 5,922,27 7 .00 300,000,000.00 Balance B/F 409,110,27 7 .00 - Conditional Grants from National Government Revenue 361,37 3,349.00 153,297 ,87 2.00 User fees Forgone 16,7 13,356.00 Conditional Grant - Leasing of Medical Equipment 132,021,27 7 .00 153,297 ,87 2.00 Road Maintenance Fuel Levy 164,138,822.00 Conditional Allocation for development of youth Polytechnics 48,499,894.00 7 94,399,37 3.00 821,181,658 Conditional allocations to County Governments from Loans and Grants from Development Partners World Bank Loan to for transforming health systems for universal care 186,7 27 ,125.00 98,7 37 ,242.00 project Kenya Urban Support Programme 168,000,000.00 168,000,000 KDSP (Level 1 Grant) 212,353,97 4.00 167 ,353,97 4.00 Nutrition International 10,000,000.00 HSSF Danida 15,660,000.00 12,201,7 50.00 IDA Kenya Climate Smart Programme 182,000,000.00 349,999,960.00 Agriculture Sector Development Support Programme (ASDSP) 19,658,27 4.00 24,888,7 32.00 T OTAL REVENUE 7 ,347 ,905,27 6 7 ,965,57 8,648 Bomet County Fiscal Strategy Paper, 2021 P a g e | 29 5.3. Medium Term Expenditure Sector Baseline Ceilings Classified by Department Department Equitable Share + OSR Conditional Grants Budget Estimates 2021/22 COUNTY EXECUTIVES 185,000,000.00 - 185,000,000.00 PUBLIC SERVICE BOARD 48,534,200.00 - 28,406,540.00 PUBLIC SERVICE 215,000,000.00 - 205,000,000.00 ADMINISTRATION 103,000,000.00 - 56,035,461.00 ICT 43,205,000.00 - 35,205,000.00 FINANCE 290,316,807.00 - 182,969,289.00 ECONOMIC PLANNING 61,146,624.00 167,353,974.00 208,372,939.00 LANDS, HOUSING AND URBAN 150,000,000.00 - 298,000,000.00 PLANNING YOUTH, SPORTS, GENDER AND 115,520,370.00 - 78,180,777.00 CULTURE MEDICAL SERVICES & PUBLIC 628,402,440.00 264,236,864.00 2,031,628,666.00 HEALTH EDUCATION AND VOCATIONAL 345,770,250.00 - 305,866,704.00 TRAINING WATER SANITATION AND 450,000,000.00 - 337,285,106.00 ENVIRONMENT AGRICULTURE LIVESTOCK 130,500,000.00 374,888,692.00 AND FISHERIES 452,388,692.00 COOPERATIVES AND 104,000,000.00 - 103,655,546.00 ENTERPRISE DEVELOPMENT ROADS, PUBLIC WORKS & 664,923,772.00 - 483,774,836.00 TRANSPORT TRADE, ENERGY, TOURISM, 84,700,000.00 - 51,153,901.00 INDUSTRY AND INVESTMENT EXECUTIVE TOTAL 3,620,019,463.00 806,479,530.00 6,969,857,122.00 573,621,526.00.00 995,721,526.00 COUNTY ASSEMBLY - COUNTY TOTAL 4,193,640,989.00 806,479,530.00 4,470,944,983.00 Bomet County Fiscal Strategy Paper, 2021 P a g e | 30 P.E. 3,494,633,665.00 TOTAL 7,965,578,648.00 Bomet County Fiscal Strategy Paper, 2021 P a g e | 31 5.4 Medium Term Expenditure Sector Baseline Ceilings classified by Sector Medium T erm Expenditure Sector Baseline Ceilings Classified by Sector MT EF SECT OR CEILING FOR T HE PERIOD 2018/19-2019/20 % SHARE OF T OT AL REVENUE PRINT ED PRINT ED CFSP CFSP CEILING PROJECT IONS ESTIMAT PROJECT IONS EST IMAT ES CEILING N REC/DE ES SECT OR o. V FY FY FY 2023/2 FY 2020/21 FY 2021/22 FY 2022/23 2023/24 2020/21 2021/22 2022/2 4 3 1 Agriculture SUB- 23.75% 26.20% 26.20% 26.20% and Rural T OTAL 602,913,820.00 452,388,692.00 660,507,347.00 7 00,798,295.17 Developmen Rec. 2.83% 2.98% 2.98% 2.98% t Gross 65,155,546.00 16,590,000.00 7 2,605,330.00 77 ,034,255.13 Dev . 20.92% 23.22% 23.22% 23.22% Gross 537,758,274.00 435,798,692.00 587,902,017.00 623,764,040.04 2 Energy, ICT SUB- 30.96% 26.39% 27 .90% 29.60% and T OTAL 7 85,267,594.00 626,848,772.00 662,579,152.00 7 02,996,480.28 Infrastructu Rec. 3.96% 5.85% 6.19% 6.56% re Gross 91,087,125.00 134,878,772.00 142,566,862.00 151,263,440.59 Dev . 27 .00% 20.54% 21.71% 23.03% Gross 694,180,469.00 491,970,000.00 520,012,290.00 551,733,039.69 3 General SUB- 4.60% 7 .18% 7 .59% 8.05% Economic T OTAL 115,7 00,000.00 169,980,000.00 17 9,668,860.00 190,628,660.46 and Rec. 0.90% 2.13% 2.25% 2.39% Commercial Gross 20,700,000.00 49,031,000.00 51 ,825,767.00 54,987,138.79 Affairs Dev. 3.70% 5.05% 5.34% 5.66% Gross 95,000,000.00 120,949,000.00 127,843,093.00 135,641,521.67 4 Health SUB- 51.47% 38.27% 40.45% 42.92% T OTAL 1,213,302,392.0 892,639,304.00 943,519,744.33 1,001,074,448.7 0 3 Rec. 40.59% 26.61% 28.13% 29.84% Gross 933,546,222.00 613,291,664.44 648,249,289.31 687,792,495.96 Dev . 10.88% 11.66% 12.33% 13.08% Gross 279,756,170.00 279,347,639.56 295,270,455.01 313,281,952.77 5 Education SUB- 12.14% 14.66% 15.49% 16.44% T OTAL 294,270,144.00 345,770,250.00 365,479,154.25 387,773,382.66 Rec. 6.59% 5.90% 6.23% 6.61% Gross 151,470,250.00 135,879,750.00 143,624,895.75 152,386,014.39 Bomet County Fiscal Strategy Paper, 2021 P a g e | 32 Dev. 5.55% 8.76% 9.26% 9.83% Gross 142,799,894.00 209,890,500.00 221,854,258.50 235,387,368.27 6 Public SUB- 53.69% 67 .53% 7 1.38% 7 5.73% Administrati T OTAL 1,280,118,549.0 1,57 4,473,131.0 1,664,218,099.4 1,7 65,735,403.53 on and 0 0 7 Intergovern Rec. 37 .03% 47.56% 50.27% 53.34% m ental Gross 851,764,575.00 1 ,096,170,566.00 1 ,158,652,288.26 1 ,229,330,077.85 Relations Dev. 16.66% 19.97% 21.11% 22.39% Gross 428,353,974.00 478,302,565.00 505,565,811.21 536,405,325.69 7 Social SUB- 4.38% 4.93% 5.21% 5.53% Protection, T OTAL 103,040,740.00 115,520,370.00 122,105,031.09 129,553,437.99 Culture and Rec. 3.57% 2.80% 2.96% 3.14% Recreation Gross 82,040,740.00 64,520,370.00 68,198,031.09 7 2,358,110.99 Dev . 0.82% 2.13% 2.25% 2.39% Gross 21,000,000.00 51 ,000,000.00 53,907,000.00 57 ,195,327.00 8 Environmen SUB- 19.01% 14.85% 15.69% 16.65% tal T OTAL 47 6,432,407.00 450,000,000.0 469,950,000.00 392,516,950.00 Protection, 0 Water and Rec. 4.53% 6.18% 6.53% 6.93% Natural Gross 104,250,000.00 142,400,000.00 150,516,800.00 159,698,324.80 Resources Dev. 14.48% 8.67% 9.16% 9.72% Gross 372,182,407.00 307,600,000.00 319,433,200.00 232,818,625.20 Recurrent Sub-Total 100.00% 100.00% 105.53% 111.79% 2,300,014,458. 2,436,239,263.4 2,584,849,858.4 00 2,340,327,923 2 9 Development Sub- 100.00% 100.00% 104.38 109.33 T otal 2,571,031,188.0 2,7 31,788,124.72 2,686,227,200.3 % % 0 2,659,792,596 3 T otal 5,000,120,519 200.00% 200.00% 209.91 221.11 4,87 1,045,646. 5,168,027,388.1 5,271,077,058.8 % % 00 4 2 Bomet County Fiscal Strategy Paper, 2021 P a g e | 33 Bomet County Fiscal Strategy Paper, 2021 P a g e | 34 5.5. Medium Term Expenditure by Vote and Economic Classification Personnel Operations & Budget Estim ates Departm ent Other Recurrent Developm ent Em olum ents Maintenance 2021/22 COUNTY EXECUTIVES - 185,000,000.00 - - 185,000,000.00 PSB - 28,406,540.00 - - 48,534,200.00 PUBLIC SERVICE 1 ,926,933,665.00 205,000,000.00 - - 1 ,644,7 58,129.00 ADMINISTRATION - 32,035,461.00 - 24,000,000.00 103,000,000.00 ICT - 23,205,000.00 - 12,000,000.00 43,205,000.00 FINANCE - 109,005,430.00 - 7 3,963,859.00 290,316,807 .00 ECONOMIC PLANNING 41,018,965.00 - - 167 ,353,97 4.00 228,500,598.00 LANDS, HOUSING AND URBAN PLANNING 40,000,000.00 32,200,000.00 - 225,800,000.00 190,000,000.00 YOUTH, SPORTS, GENDER - 34,180,7 7 7 .00 - 44,000,000.00 115,520,37 0.00 AND CULTURE MEDICAL SERVICES & 1 ,219,500,000.00 567 ,7 20,903.00 - 244,407 ,7 63.00 1 ,912,139,304.00 PUBLIC HEALTH EDUCATION AND - 132,356,250.00 - 17 3,510,454.00 345,7 7 0,250.00 VOCATIONAL TRAINING WATER SANITATION AND - 122,800,000.00 - 214,485,106.00 450,000,000.00 ENVIRONMENT AGRICULTURE LIVESTOCK - 16,590,000.00 - 435,7 98,692.000 505,388,692.00 AND FISHERIES COOPERATIVES AND ENTERPRISE - 20,655,546.00 - 83,000,000.00 104,000,000.00 DEVELOPMENT ROADS, PUBLIC WORKS & - 108,67 3,7 7 2.00 - 37 5,101,064.00 664,923,7 7 2.00 T RANSPORT T RADE, ENERGY, TOURISM, INDUSTRY AND - 12,123,901.00 - 39,030,000.00 84,7 00,000.00 INVESTMENT EXECUTIVE TOTAL 3,186,433,665.00 1,67 0,97 2,545.00 - 2,112,450,912.00 6,969,57 8,122.00 COUNTY ASSEMBLY 298,121,526.00 308,200,000.00 - 389,400,000.00 995,721,526.00 COUNTY TOTAL 3,494,633,665.00 1,969,094,07 1.00 - 2,501,850,912.00 7 ,965,57 8,648.00 Bomet County Fiscal Strategy Paper, 2021 P a g e | 35 5.6. Sectors Priorities 49. In the FY 2021/22, the sectors have prioritized projects and Programmes as shown by the key policies below. The budgetary allocation for each sector is guided by the resource envelope and the approved sector ceilings derived from the macro working group report. P a g e | 36 Bomet County Fiscal Strategy Paper, 2021 P a g e | 37 SECTOR DEPARTMENT RECURRENT DEVELOPMENT SECT OR PRIORIT IES Agriculture Agriculture, livestock 16,590,000 435,798,692.00  Policy development. & Rural Developm ent and fisheries  Improvement of Food and Nutrition security .  Value addition and marketing. Lands 7 2,200,000 225,800,000  Fully operational Integrated Land Information Management Sy stem for sustainable development.  Fully secured government lands through processing of ownership documents e.g. issuance Housing  oImf tpitrloev deemedesn.t of housing standards and  Eesxtpaabnlissihonin ogf Ahioruposirnt Lga dnadt aan dba asceq/uiinsviteionnto orfy E. PZ  lDaenvde.l opment o f 1000 housing units through Government and Private Partnerships (BIG Urban Planning  IFmOUplRe mAGenEtN BDoAm).e t County Spatial Plan for the period 2017 to 2026.  Develop and operationalize urban development plans.  Improvement of urban infrastructural Development i.e. urban road network, construction of storm water drains in built up areas, markets expansion, street lighting, Construction of stadia, Social halls, Home stays, Village poly technic, sewerage sy stem, dumping site etc.  Develop and equip fire 2 stations (Bomet and Sotik).  Implementation of Urban Strategic Development Plan-2010 to 2030 for Bomet Municipality and Development of Sotik Town Integrated Development Plan for 2018 to 2038.  Development of Physical Plans for Urban Centers.  Identification of Inter-Regional Bus Terminus Hub Energy , ICT Roads, Public Works & 108,67 3,7 7 2 456,250,000  Paot lKicayp kpwlaennn.i ng and administrative serv ices. & Transport  RMooadesr Cnoiznasttirounc toifo mn &ar Mkeatisn atennda snacle. y ards.  Deevveellooppmeenntt aonf dC rMemaianttoernian acned o Cf eomtheetre rPiuebs.l ic  wInosrtkasll ation of street lighting and market sheds shed in 6 markets in 5 sub-counties.  Identification and development of solid and Bomet County Fiscal Strategy Paper, 2021 liquid waste disposal and treatment sites. P a g e | 38 Infrastruct  County Transport Infrastructure. ure Energy 18,720,000  Electricity reticulation.  Promoting uptake of renewable energy options.  Implementation of feasibility report on hydropower generation in identified sites. 26,205,000 17,000,000  Development of ICT infrastructure, digital villages ICT and public service delivery systems. General Trade 21,931,000 27,469,000  Development of markets/Market stalls, boda-boda Economic sheds, shoe-shiner sheds, and management of & markets for efficient operations  Promote retail and wholesale trade, establish products Commerci for export. al Affairs  Establishment of County Enterprise Fund.  Market linkages.  Training of MSMEs.  Support for Regional Economic Block. Tourism 6,540,000  IPdreonmtiofyti,o dne voefl ofpa iarn dtr apdroem aontde tcoounrsisumm neric hper optreocdtiuocnt s pinr atchteic Ceso uint yth. e county.  Develop a tourism circuit to link Narok, Kericho, Industry 10,040,000  ENsatkaubrliush manedn tN oyfa inmdiurast Crioaul pnatirekss./ zones.  Construction of industrial infrastructure.  Provision of equipment and tools.  Establishment of financing schemes.  Improve micro enterprise regulatory framework. Investment -  Enhance investment promotions.  Branding, marketing and public relations Programme.  Investment conferences, trade fairs and exhibitions. Cooperatives 27,100,000 76,900,000  Support to cooperatives development. Health Medical 613,291,664.00 279,347,639.56  Administration, planning and support services. Services  Curative services. & Public Health  Preventive and Promotive services.  Reproductive health services.  Health Infrastructure. Education ECDE 135,879,750.00 209,890,500.00  Building of new ECD Classrooms Bomet County Fiscal Strategy Paper, 2021 P a g e | 39  Provision of furniture in ECD  Pilot Feeding Programme in ECDS Provision of scholarship (full and partial) Vocatio  Provision of Capitation for ECDE C h ildr en nal  Infrastructure development in VTCs Trainin  Provision of full and partial scholarship  Provision of tools and equipment for VTCs g  Revolving fund Public  Greater resources mobilization for effective service Administ delivery. ration County 185,000,000.00 -  Collaborate with National Government on matters and of security and enforcement of county legislation. Executive Inter  Improved disaster response and support recovery and Public 48,534,200.00 -  rAedmeqeudiaattei oann di ne ffeccotlilvaeb ohrautmionan wreitshou rtchee a nda tipounballic govern Service sgeorvveircne mcaepnatc. ity. mental b oar d Relation s Public  Service Division  Effective performance management and control mechanisms.  Effective coordination and Administratio 52,000,000.00 51,000,000.00 communication with other public sector institutions. n  Adequate county government infrastructure.  Establishment of public Finance 196,834,016 93,482,791.00  Prudent financial mcoanmapgleaminetsn t. desks /suggestion  Enhance revenue cboollxeecsti oant .t he sub county and ward Econo 61,146,624 167,353,974.00  Strong monitoring oafnfdic eesv.a luation.  Public participation and civic mic  Accurate statistical data. Strong policy formueducPlanni  latio anti oann.d planning. nCgo unty 681,321,526  Training and development of 200,500,000 County staff. Assembly Bomet County Fiscal Strategy Paper, 2021 P a g e | 40 Social Youth 64,520,370.00 51,000,000.00  Facilitate preparation for employment, enterprise Protecti and community service through Bomet internship on Programme among the youth.  Nurture and promote talents among the youth. Culture & Recreat ion Sports  Develop and promote sporting activities. Gender  Establish a revolving fund to support women, youths and PWDs.  Provide sustainable support and improve the livelihoods of women, men, youth, children and vulnerable groups. Bomet County Fiscal Strategy Paper, 2021 P a g e | 41  Enhance leadership and entrepreneurship skills among the youth, women and PWDs. Culture  Preserve and promote cultural heritage. Environm Water 132,640,000.00 293,500,000.00  Policy, planning and administrative services. ental &  Development of water supply for domestic and Protection Irrigati commercial purposes. , Water &  Irrigation development. Natural on  Waste water infrastructure. Resources Environment 9,760,000.00 14,100,000.00  Environmental and natural resources protection and management. 1,969,094,071.00 2,501,850,912.00 TOTAL PERCENTAGE 25% 31% Bomet County Fiscal Strategy Paper, 2021 P a g e | 42 Annex 1: Allocations per Programme ALLOCATIONS PER PROGRAMME S/NO PROGRAMME NAME TOTAL AMOUNT ADMINISTRATION,ICT AND PUBLIC SERVICE OFFICE OF THE GOVERNOR/EXECUTI VE Program Objective Projections i. Administration, Planning and Support Services 180,000,000 ii. Intergovernmental and Liaison Services 5,000,000 DEPARTMENT OF ADMINISTRATION, ICT AND CITIZEN SERVICE (PUBLIC SERVICE BOARD AND PUBLIC SERVICE) Personnel Emoluments 1,926,933,665 iii. Administration, Planning and Support Services 341,739,200 iv. Infrastructure Development and Equipment 51,000,000 Information Communication Technology (ICT) v. 17,000,000 services Bomet County Fiscal Strategy Paper, 2021 P a g e | 43 TOTALS 2,436,580,666 FINANCE AND ECONOMIC PLANNING i. Policy and Administrative services 216,834,016 (Finance) ii. Financial management services 93,482,791 iii. Policy and administrative 44,180,824 service(Economic planning) iv. Kenya Devolution Support Programme 167,353,974 v. Monitoring and evaluation services 9,000,000 vi. Budget preparation and management 13,000,000 vii. Planning and statistics 14,500,000 391,342,228 Totals AGRICULTURE,LIVESTOCK AND FISHERIES i. Policy and administrative services 23,690,000 ii. Crop Development and management 20,000,000 iii. Livestock Fisheries and Veterinary 54,876,320 Services iv. Agriculture Support Development 24,888,732 Programme(ASDSP) v. Kenya Climate Smart Agriculture Project 351,433,640 (KCSAP) Totals 47452,388,692 COOPERATIVE AND ENTERPRISE DEVELOPMENT i. Policy and Administrative services 30,600,000 ii. Cooperative development and management 21,400,000 iii. Value addition and marketing 10,500,000 iv. Enterprise Development Fund 41,500,000 Totals 103,655,546 WATER AND ENVIRONMENT WATER i. Policy planning and administrative 146,140,000 services ii. development of water supply for 278,500,000 domestic and commercial purposes iii. Irrigation development 1,000,000 iv. Waste water management 500,000 Sub Totals 326,140,000 ENVIROMENT AND NATURAL RESOURCE i. Policy planning and administrative 10,760,000 services ii. Environmental and natural resources 13,100,000 protection and conservation Bomet County Fiscal Strategy Paper, 2021 P a g e | 44 Sub Totals 23,860,000 Totals 452,388,692 MEDICAL SERVICE AND PUBLIC HEALTH i. Administration, Planning and Support Services 1,353,033,593 ii. Curative Services 194,891,477.76 iii. Preventive and Promotive Services 94,129,352.00 iv. Reproductive Health Services 90,737,242 v. Health Infrastructure 279,347,639.56 Totals 2,031,628,666 LANDS,HOUSING AND URBAN PLANNING i. LANDS ii. Administration and planning 4,615,000 iii. lands tittle deeds acquisition 6,000,000 iv. Land purchase-Airport 20,000,000 v. Land Purchase-Mother and Child center 10,000,000 vi. Acquisition of land -EPZ 10,000,000 vii. Land Purchase -Wards 25,000,000 Sub Totals 75,615,000 2 HOUSING i. Administration and planning 4,350,000 ii. Renovation, of houses/offices 2,800,000 Sub Totals 7,150,000 3 URBAN i. Administration and planning 17,235,000 ii. Urban Infrastructure 40,000,000 Sub Totals 57,235,000 4 MUNICIPALITY i. Administration and planning 50,000,000 ii. Development-KUSP 0 Sub Totals 50,000,000 TOTALS 298,000,000 ROADS,PUBLICWORKS AND TRASPORT ROADS i. Policy and Administrative services 108,673,772 ii. Roads construction and maintenance 218,750,000 iii. Construction of maintenance of 35,000,000 motorized Bridge iv. Foot bridge Construction 35,000,000 v. Construction and equipping of Material 8,000,000 Testing Lab vi. Consultancy services for Construction 3,000,000 works vii. Purchase of soft wares 5,000,000 Sub Totals 430,423,772 2 TRANSPORT Bomet County Fiscal Strategy Paper, 2021 P a g e | 45 i. Operationalization of a Fleet management system and construction of a control room 2,000,000 ii. Construction of buildings (Service Bay) 10,000,000 iii. Equipping of County Mechanical 3,000,000 Workshop iv. Purchase of Supervision vehicles 35,000,000 v. Road safety 1,500,000 Sub Totals 51,500,000 TOTALS 483,774,836 EDUCATION AND VOCATIONAL TRAINING 1 Policy, planning and General Administrative services i. Use of goods and services 12,383,090 ii. Bursaries and Support Services 56,496,660 iii. Revolving Fund 20,000,000 iv. Other Transfers(Support to 47,000,000 polytechnic) 2 Early Childhood Development and Education i. Construction of ECD Classrooms 75,000,000 ii. Furniture in ECD 8,100,000 iii. Teaching/ Learning Materials 3,500,000 iv. Ancillary Education Support 14,290,500 v. Feeding Programme 109,000,000 Totals 305,866,704 TRADE,ENERGY,TOURISM AND INVESTMENT i. Policy & Administrative services 21,931,000 ii. Trade Development 17,469,000 iii. Energy Development 18,720,000 iv. Tourism Development 6,540,000 v. Industry Development 10,040,000 Totals 51,153,901 YOUTH, GENDER, CULTURE AND SPORTS i. Policy Development and Administrative 13,520,370 Services ii. Gender, Children and Social Protection 28,000,000 Services iii. Culture and Library Services 13,000,000 iv. Youth and Sports Development 61,000,000 Totals 78,180,777 Bomet County Fiscal Strategy Paper, 2021 P a g e | 46 Annex 2: Itemized Budget COUNTY GOVERNMENT OF BOMET BUDGET ESTIMATES FOR FY2021/2022 Projections BUDGET County Resource Envelop ESTIMATES FY2021/2022 FY2022/2023 FY2023/2024 Equitable share +Local Revenue 6,991,099,118 7,130,921,100 7,273,539,522 Equitable share 6,691,099,118 6,824,921,100 6,961,419,522 Local Revenue 300,000,000 306,000,000 312,120,000 Balance C/F - - Conditional Grants from National Government Revenue 153,297,872 156,363,829 159,491,106 User fees Forgone - - - Conditional Grant - Leasing of Medical Equipment 153,297,872 156,363,829 159,491,106 Road Maintenance Fuel Levy - - - Conditional Allocation for development of youth Polytechnics - - - Conditional allocations to County Governments from Loans and Grants from Development Partners 821,181,658 837,605,291 854,357,397 World Bank Loan to for transforming health systems for universal care project 98,737,242 100,711,987 102,726,227 Kenya Urban Support Programme 168,000,000 171,360,000 174,787,200 KDSP (Level 1 & 2 Grant) 167,353,974 170,701,053 174,115,075 Nutritional International - - - HSSF Danida 12,201,750 12,445,785 12,694,701 IDA Kenya Climate Smart Programme 349,999,960 356,999,959 364,139,958 Agriculture Sector Development Support Programme (ASDSP) 24,888,732 25,386,507 25,894,237 TOTAL REVENUE 7,965,578,648 8,124,890,221 8,287,388,025 - - DETAILED EXPENDITURE - - Bomet County Fiscal Strategy Paper, 2021 P a g e | 47 COUNTY EXECUTIVE - - DEPARTMENT OF EXECUTIVE,ADMINISTRATION & PUBLIC SERVICE COUNTY EXECUTIVE BUDGET Sub Item Name ESTIMATES FY2022/2023 FY2023/2024 Sub Item FY2021/2022 Use of goods and services 2210103 Gas Expenses 300,000 306,000 312,120 2210201 Telephone, Telex, Facsimile and Mobile Phone Services 50,000 51,000 52,020 2210203 Courier and Postal Services 100,000 102,000 104,040 Travel Costs (airlines, bus, railway, mileage allowances, 2210301 etc.) 6,500,000 6,630,000 6,762,600 2210302 Accommodation - Domestic Travel 25,000,000 25,500,000 26,010,000 2210303 Daily Subsistence Allowance 1,000,000 1,020,000 1,040,400 2210304 Sundry Items (e.g. Airport Tax, Taxis, etc) 200,000 204,000 208,080 2210308 Local Presidential Visits 1,000,000 1,020,000 1,040,400 Foreign Travel Costs (airlines, bus, railway, mileage 2210401 allowances, etc.) 8,000,000 8,160,000 8,323,200 2210402 Hotel; Accommodation 9,000,000 9,180,000 9,363,600 2210501 International News Services 50,000 51,000 52,020 2210502 Publishing and Printing Services 3,000,000 3,060,000 3,121,200 2210503 Subscriptions to Newspapers, Magazines and Periodicals 300,000 306,000 312,120 2210504 Advertising, Awareness & Publicity Campaigns 5,000,000 5,100,000 5,202,000 2211325 Office Expenses (Inter Governmental) 5,000,000 5,100,000 5,202,000 2210603 Rent & Rates - Non Residential (Inter Departmental) 3,000,000 3,060,000 3,121,200 2210604 Hire of Transport 600,000 612,000 624,240 2210712 Training Allowance 4,000,000 4,080,000 4,161,600 Catering Services (receptions), Accommodation, Gifts, 2210801 Food and Drinks 5,000,000 5,100,000 5,202,000 2210802 Boards, Committees, Conferences and Seminars 4,000,000 4,080,000 4,161,600 2210805 National Celebrations 5,000,000 5,100,000 5,202,000 2210807 Medals, Awards, and Honors 50,000 51,000 52,020 2210809 Board Allowance 4,000,000 4,080,000 4,161,600 Bomet County Fiscal Strategy Paper, 2021 P a g e | 48 2210899 Hospitality and others 4,000,000 4,080,000 4,161,600 2210910 Medical Insurance/Cover - - - 2211016 Purchase of Uniforms and Clothing - Staff 1,000,000 1,020,000 1,040,400 General Office Supplies (papers, pencils, forms, small 2211101 office equipment etc) 2,500,000 2,550,000 2,601,000 2211103 Sanitary and Cleaning Materials, Supplies and Services 1,000,000 1,020,000 1,040,400 2211201 Refined Fuels and Lubricants for Transport 8,000,000 8,160,000 8,323,200 2210904 Motor Vehicle Insurance 3,000,000 3,060,000 3,121,200 2220101 Maintenance Expenses-Motor Vehicles 7,000,000 7,140,000 7,282,800 Legal Dues/fees, Arbitration and Compensation 2211308 Payments 4,000,000 4,080,000 4,161,600 2211308 Legal aid and awareness 100,000 102,000 104,040 2211308 Legislative drafting 500,000 510,000 520,200 2640499 Other Operating expenses- Community Participation 30,000,000 30,600,000 31,212,000 2220205 Maintenance of Buildings and Stations -- Non-Residential 200,000 204,000 208,080 2220209 Minor Alterations to Buildings and Civil Works 100,000 102,000 104,040 2220212 Maintenance of Communications Equipment 500,000 510,000 520,200 2810201 Compassionate Expenses 10,000,000 10,200,000 10,404,000 3111009 Purchase of other Office Equipment 500,000 510,000 520,200 3111108 Purchase of Police and Security Equipment - - - 3110701 Purchase of Motor Vehicle - - - 2110326 Compensation to employees - WIBA and GPA 450,000 459,000 468,180 2210799 Training 10,000,000 10,200,000 10,404,000 2610101 Disaster Response 1,000,000 1,020,000 1,040,400 2210310 Field Operational Allowance (GDU) 6,000,000 6,120,000 6,242,400 2210200 Communication Supplies and Services 5,000,000 5,100,000 5,202,000 Total use of Good and Services 185,000,000 188,700,000 192,474,000 Grand Total 185,000,000 188,700,000 192,474,000 PUBLIC SERVICE BOARD BUDGET Sub Item Name ESTIMATES FY2022/2023 FY2023/2024 Sub Item FY2021/2022 2210101 Electricity Bomet County Fiscal Strategy Paper, 2021 P a g e | 49 60,000 61,200 62,424 2210103 Gas Expenses 58,000 59,160 60,343 3110502 Water and sewerage 50,000 51,000 52,020 2210202 Internet expenses - - 2210904 Motor Vehicle Insurance 150,000 153,000 156,060 2211201 Refined Fuels and Lubricants for Transport 1,000,000 1,020,000 1,040,400 2220101 Maintenance Expenses-Motor Vehicles 1,100,000 1,122,000 1,144,440 2210201 Telephone, Telex, Facsimile and Mobile Phone Services 340,000 346,800 353,736 2210203 Courier and Postal Services 100,000 102,000 104,040 Travel Costs (airlines, bus, railway, mileage allowances, 2210301 etc.) 500,000 510,000 520,200 2210302 Accommodation - Domestic Travel 3,000,000 3,060,000 3,121,200 2210303 Daily Subsistence Allowance 2,500,000 2,550,000 2,601,000 2210304 Sundry Items (e.g. Airport Tax, Taxis, etc) 100,000 102,000 104,040 Foreign Travel Costs (airlines, bus, railway, mileage 2210499 allowances, etc.) 500,000 510,000 520,200 2210402 Accomodation 2,800,000 2,856,000 2,913,120 2210899 Hospitality 800,000 816,000 832,320 2211308 Legal fees 1,000,000 1,020,000 1,040,400 2210502 Publishing and Printing Services 500,000 510,000 520,200 2210503 Subscriptions to Newspapers, Magazines and Periodicals 150,000 153,000 156,060 2210504 Advertising, Awareness & Publicity Campaigns 2,000,000 2,040,000 2,080,800 2210701 Travel allowance - - - 2210703 Production and printing of training materials 500,000 510,000 520,200 2210704 Hire of training facility 500,000 510,000 520,200 Catering Services (receptions), Accommodation, Gifts, 2210801 Food and Drinks 800,000 816,000 832,320 2210802 Boards, Committees, Conferences and Seminars 2,000,000 2,040,000 2,080,800 2211102 Computer and printing accessories 800,000 816,000 832,320 2210910 Medical Fund - - - 2211306 Subscription to professional 450,000 459,000 468,180 7320012 staff welfare 400,000 408,000 416,160 Bomet County Fiscal Strategy Paper, 2021 P a g e | 50 General Office Supplies (papers, pencils, forms, small 2211101 office equipment etc) 2,076,200 2,117,724 2,160,078 2211103 Sanitary and Cleaning Materials, Supplies and Services 200,000 204,000 208,080 2211016 Purchase of Uniforms and Clothing - Staff 200,000 204,000 208,080 3111001 Purchase of Office Furniture and Fittings 800,000 816,000 832,320 2210809 Board Allowance 500,000 510,000 520,200 3111499 Research 800,000 816,000 832,320 2210799 Training 1,000,000 1,020,000 1,040,400 Purchase of Computers, Printers and other IT Equipment 3111002 (For Offices) 672,340 685,787 699,503 Total use of Good and Services 28,406,540 28,974,671 29,554,164 Grand Total 28,406,540 28,974,671 29,554,164 - - - ADMINISTRATION BUDGET Sub Item Name ESTIMATES FY2022/2023 FY2023/2024 Sub Item FY2021/2022 Use of goods and services 2210103 Gas Expenses 50,000 51,000 52,020 2210101 Electricity 100,000 102,000 104,040 3110502 Water & Sewerage 200,000 204,000 208,080 2210201 Telephone, Telex, Facsimile and Mobile Phone Services 100,000 102,000 104,040 2210203 Courier and Postal Services 50,000 51,000 52,020 Travel Costs (airlines, bus, railway, mileage allowances, 2210301 etc.) 500,000 510,000 520,200 2210302 Accommodation - Domestic Travel 1,000,000 1,020,000 1,040,400 2210303 Daily Subsistence Allowance 500,000 510,000 520,200 2210304 Sundry Items (e.g. Airport Tax, Taxis, etc) 100,000 102,000 104,040 2210309 Field Allowance 50,000 51,000 52,020 2210502 Publishing and Printing Services 500,000 510,000 520,200 2210503 Subscriptions to Newspapers, Magazines and Periodicals 100,000 102,000 104,040 2210504 Advertising, Awareness & Publicity Campaigns 800,000 816,000 832,320 2210505 Trade Shows and Exhibitions 50,000 51,000 52,020 2210602 Rent & Rates - Non Residential 1,000,000 1,020,000 1,040,400 Bomet County Fiscal Strategy Paper, 2021 P a g e | 51 2210701 Travel Allowance 200,000 204,000 208,080 Remuneration of Instructors and Contract Based Training 2210702 Services 100,000 102,000 104,040 2210703 Production and Printing of Training Materials 20,000 20,400 20,808 2210704 Hire of Training Facilities and Equipment 100,000 102,000 104,040 2210710 Accommodation Allowance 300,000 306,000 312,120 2210712 Training Allowance 400,000 408,000 416,160 Catering Services (receptions), Accommodation, Gifts, 2210801 Food and Drinks 515,461 525,770 536,286 2210802 Boards, Committees, Conferences and Seminars 500,000 510,000 520,200 2210809 Board Allowance 400,000 408,000 416,160 2210899 Hospitality and others(Staff welfare) 400,000 408,000 416,160 2211010 Supplies for Broadcasting and Information Services 500,000 510,000 520,200 Purchase/Production of Photographic and Audio-Visual 2211011 Materials 400,000 408,000 416,160 2211016 Purchase of Uniforms and Clothing - Staff 500,000 510,000 520,200 General Office Supplies (papers, pencils, forms, small 2211101 office equipment etc) 600,000 612,000 624,240 2211103 Sanitary and Cleaning Materials, Supplies and Services 300,000 306,000 312,120 2211301 Bank Service Commission and Charges - - - Membership Fees, Dues and Subscriptions to Professional 2211306 and Trade Bodies 300,000 306,000 312,120 2211308 Legal Dues/fees, Arbitration and Compensation Payments - - 2211310 Contracted Professional Services 100,000 102,000 104,040 2211322 Binding of Records 50,000 51,000 52,020 3111001 Purchase of Office Furniture and Fittings 1,000,000 1,020,000 1,040,400 2211323 Laundry Expenses 50,000 51,000 52,020 2211399 Other Operating expenses- Community Participation 8,000,000 8,160,000 8,323,200 2211201 Refined Fuels and Lubricants for Transport 4,000,000 4,080,000 4,161,600 2210904 Motor Vehicle Insurance 1,000,000 1,020,000 1,040,400 2220101 Maintenance Expenses-Motor Vehicles 4,000,000 4,080,000 4,161,600 2220209 Minor Alterations to Buildings and Civil Works 500,000 510,000 520,200 2220212 Maintenance of Communications Equipment 500,000 510,000 520,200 2220211 Maintenance of Police and Security Equipment 300,000 306,000 312,120 Bomet County Fiscal Strategy Paper, 2021 P a g e | 52 3110701 Purchase of Motor Vehicle - - - 2211329 HIV AIDS Secretariat workplace Policy Development - - - 3111009 Purchase of other Office Equipment 200,000 204,000 208,080 2210799 Training 500,000 510,000 520,200 2810205 Emergency Fund 3110704 Purchase of Motor Cycle 2210299 Communication, Equipment, Supplies and Services 1,000,000 1,020,000 1,040,400 Sub Total 31,835,461 31,452,170 32,081,214 CENTRE FOR DEVOLVED GOVERNANCE 2210799 Training Services 100,000 102,000 104,040 2211311 Consultancy Services 100,000 102,000 104,040 Sub Total 200,000 204,000 208,080 TOTAL 32,035,461 31,656,170 32,289,294 DEVELOPMENT Program 1 Infrastructure Development and Equipment 3110701 Establishment of Fire Station - - - 3110201 Residential Buildings 15,000,000 15,300,000 15,606,000 3110202 Non Residential Buildings- Offices 9,000,000 9,180,000 9,363,600 Sub Total 24,000,000 24,480,000 24,969,600 SUB TOTAL DEVELOPMENT 24,000,000 24,480,000 24,969,600 GRAND TOTAL 56,035,461 56,136,170 57,258,894 PUBLIC SERVICE BUDGET Sub Item Name ESTIMATES FY2022/2023 FY2023/2024 Sub Item FY2021/2022 Personnel Emoluments (P.E) 2110117 Basic salaries 899,383,861 917,371,538 935,718,969 2120101 NSSF 13,749,504 14,024,494 14,304,984 2120103 Employer Contribution to pension scheme 116,074,529 118,396,019 120,763,940 2110309 Duty/Acting Allowances 1,145,908 1,168,826 1,192,203 2110320 Leave allowances 14,473,419 14,762,887 15,058,145 Bomet County Fiscal Strategy Paper, 2021 P a g e | 53 2710105 Gratuity 66,700,000 68,034,000 69,394,680 2110301 House Allowances 210,953,372 215,172,440 219,475,888 2110312 Responsibility Allowance 1,200,000 1,224,000 1,248,480 2110314 Commuter Allowances/ Specified 353,253,073 360,318,134 367,524,497 2110202 Casual labour 50,000,000 51,000,000 52,020,000 Recruitment 200,000,000 204,000,000 208,080,000 Compensation to Employees Total 1,926,933,665 1,965,472,338 2,004,781,785 Operations and maintenance - - - 2210910 Medical Insurance/Cover 180,000,000 183,600,000 187,272,000 2210101 Electricity - - - 2210102 Water and sewerage charges - - - 2210103 Gas expense 36,000 36,720 37,454 2210201 Telephone, Telex, Facsimile and Mobile Phone Services 100,000 102,000 104,040 2210202 Internet Connections - - - 2210203 Courier and Postal Services 20,000 20,400 20,808 2211201 Refined Fuels and Lubricants for Transport 1,000,000 1,020,000 1,040,400 2220101 Maintenance Expenses-Motor Vehicles 1,000,000 1,020,000 1,040,400 2210205 Satellite Access Services subscription 50,000 51,000 52,020 Travel Costs (airlines, bus, railway, mileage allowances, 2210301 etc.) 1,000,000 1,020,000 1,040,400 2210302 Accommodation - Domestic Travel 1,000,000 1,020,000 1,040,400 2210400 Foreign Travel and subsistence 1,500,000 1,530,000 1,560,600 2210303 Daily Subsistence Allowance 1,000,000 1,020,000 1,040,400 Membership Fees, Dues and Subscriptions to Professional 2211306 and Trade Bodies 100,000 102,000 104,040 2211016 Purchase of Uniforms and Clothing-Staff 300,000 306,000 312,120 2210502 Publishing and Printing Services 100,000 102,000 104,040 2210503 Subscriptions to Newspapers, Magazines and Periodicals 100,000 102,000 104,040 2210504 Advertising, Awareness & Publicity Campaigns 1,000,000 1,020,000 1,040,400 2210505 Trade Shows and Exhibitions 700,000 714,000 728,280 2210801 Catering Services (receptions), Accommodation, Gifts, Bomet County Fiscal Strategy Paper, 2021 P a g e | 54 Food and Drinks 1,000,000 1,020,000 1,040,400 2210802 Boards, Committees, Conferences and Seminars 1,500,000 1,530,000 1,560,600 General Office Supplies (papers, pencils, forms, small 2211101 office equipment etc) 4,500,000 4,590,000 4,681,800 2211102 Supplies and Accessories for Computers and Printers 1,000,000 1,020,000 1,040,400 2211103 Sanitary and Cleaning Materials, Supplies and Services 300,000 306,000 312,120 3111001 Purchase of Office Furniture and Fittings 1,000,000 1,020,000 1,040,400 3111009 Purchase of other Office Equipment 700,000 714,000 728,280 Purchase of Computers, Printers and other IT Equipment 3111002 (For Offices) 1,000,000 1,020,000 1,040,400 2220205 Maintenance of Buildings and Stations -- Non-Residential 450,000 459,000 468,180 Development of HR Policy Documents and Career 2210799 Guidelines 1,544,000 1,574,880 1,606,378 2210799 Training of Staff 3,000,000 3,060,000 3,121,200 Sub Total 205,000,000 209,100,000 213,282,000 Recurrent Total 205,000,000 209,100,000 213,282,000 TOTAL (PUBLIC SERVICE) 2,131,933,665 2,174,572,338 2,218,063,785 GRAND TOTAL 2,191,369,126 2,234,176,508 2,278,860,038 FINANCE Budget Budget Budget Sub Item Sub Item Name Estimates Estimates Estimates FY2021/2022 FY2022/2023 FY2023/2024 2210101 Electricity 15,515,000 15,825,300 16,141,806 2210102 Water and sewerage charges 63,000 64,260 65,545 2210103 Gas expense 56,700 57,834 58,991 2210201 Telephone, Telex, Facsimile and Mobile Phone Services 56,700 57,834 58,991 2210202 Internet connections 31,500 32,130 32,773 2210203 Courier and Postal Services 220,500 224,910 229,408 2210205 Satellite Access Services 50,400 51,408 52,436 Travel Costs (airlines, bus, railway, mileage allowances, 2210301 etc.) 2,520,000 2,570,400 2,621,808 2210302 Accommodation - Domestic Travel 5,796,378 5,912,306 6,030,552 2210303 Daily Subsistence Allowance 5,796,441 5,912,370 6,030,617 2210599 Publishing and Printing Budget documents 2,520,000 2,570,400 2,621,808 Bomet County Fiscal Strategy Paper, 2021 P a g e | 55 Emergency Response 2640299 15,563,200 15,874,464 16,191,953 2810205 Emergency Fund 1,337,122 1,363,865 1,391,142 2211203 Refined Fuels and Lubricants -- Other 1,449,000 1,477,980 1,507,540 2211199 Office and General Supplies - 853,020 870,080 887,482 2211399 Other operating expenses-community participation 5,761,980 5,877,220 5,994,764 Membership Fees, Dues and Subscriptions to Professional 2211306 and Trade Bodies 2,520,000 2,570,400 2,621,808 2211016 Purchase of Uniforms and Clothing-Staff 2,043,720 2,084,594 2,126,286 2210503 Subscriptions to Newspapers, Magazines and Periodicals 128,520 131,090 133,712 2210504 Advertising, Awareness & Publicity Campaigns 2,236,500 2,281,230 2,326,855 2210505 Trade Shows and Exhibitions 315,000 321,300 327,726 Rent and rates-Non residential 2210603 504,000 514,080 524,362 Catering Services (receptions), Accommodation, Gifts, 2210801 Food and Drinks 2,425,500 2,474,010 2,523,490 2210802 Boards, Committees, Conferences and Seminars 4,435,200 4,523,904 4,614,382 2210809 Board allowance 1,278,900 1,304,478 1,330,568 2210904 Motor Vehicle Insurance 642,600 655,452 668,561 2211201 Refined Fuels and Lubricants for Transport 2,891,700 2,949,534 3,008,525 2211301 Bank Service Commission and Charges 827,946 844,505 861,395 General Office Supplies (papers, pencils, forms, small 2211101 office equipment etc) 1,593,900 1,625,778 1,658,294 Consultancy for Valuation roll (Two towns) and Valuation 2210310 of Assets for disposal 882,000 899,640 917,633 2211103 Sanitary and Cleaning Materials, Supplies and Services 779,058 794,639 810,532 2220105 Routine Maintenance – Vehicles 1,162,350 1,185,597 1,209,309 2220202 Maintenance of Office Furniture and Equipment 694,260 708,145 722,308 2220205 Maintenance of Buildings and Stations -- Non-Residential 1,134,000 1,156,680 1,179,814 2220209 Minor Alterations to Buildings and Civil Works 714,735 729,030 743,610 2210799 Training Expenses - Other (Bud 4,599,000 4,690,980 4,784,800 3111002 Purchase of Computers, Printers and other IT Equipment 1,915,200 1,953,504 1,992,574 2220101 Maintenance Expenses - Motor Vehicles 1,285,200 1,310,904 1,337,122 3111009 Purchase of other Office Equipment 655,200 668,304 681,670 SUB TOTAL 93,255,430 95,120,539 97,022,949 Bomet County Fiscal Strategy Paper, 2021 P a g e | 56 OTHER RECURRENT - - - 2420499 Water company electricity pending bill - - - 4110403 Housing Loans to Public Servants 6,300,000 6,426,000 6,554,520 3111001 Purchase of Office Furniture and Fittings 1,575,000 1,606,500 1,638,630 4110405 Car loan to public servants 7,875,000 8,032,500 8,193,150 SUB TOTAL 15,750,000 16,065,000 16,386,300 Net Recurrent Expenditure 109,005,430 111,185,539 113,409,249 DEVELOPMENT - - - PROGRAMME 2 FINANCIAL MANAGEMENT SERVICES - - - 3111001 Preparation of County Valuation roll - - - 3111112 Automation of Revenue 5,670,000 5,783,400 5,899,068 2420499 Pending Bills 68,293,859 69,659,736 71,052,931 - - - Sub total programme 2 73,963,859 75,443,136 76,951,999 GRAND TOTAL 182,969,289 186,628,675 190,361,248 DEPARTMENT OF ICT USE OF GOODS AND SERVICES 2210101 Electricity 2210102 Water and sewerage charges 2210103 Gas expense 5,000 5,100 5,202 2210201 Telephone, Telex, Facsimile and Mobile Phone Services 200,000 204,000 208,080 2210202 Internet Connections 4,800,000 4,896,000 4,993,920 2210203 Courier and Postal Services 5,000 5,100 5,202 2211201 Refined Fuels and Lubricants for Transport 500,000 510,000 520,200 2220101 Maintenance Expenses-Motor Vehicles 1,500,000 1,530,000 1,560,600 2210205 Satellite Access Services subscription 50,000 51,000 52,020 Travel Costs (airlines, bus, railway, mileage allowances, 2210301 etc.) 500,000 510,000 520,200 2210302 Accommodation - Domestic Travel 870,000 887,400 905,148 2210400 Foreign Travel and subsistence 900,000 918,000 936,360 Bomet County Fiscal Strategy Paper, 2021 P a g e | 57 2210303 Daily Subsistence Allowance 500,000 510,000 520,200 Membership Fees, Dues and Subscriptions to Professional 2211306 and Trade Bodies 20,000 20,400 20,808 2211016 Purchase of Uniforms and Clothing-Staff 200,000 204,000 208,080 2210502 Publishing and Printing Services 100,000 102,000 104,040 2210503 Subscriptions to Newspapers, Magazines and Periodicals 100,000 102,000 104,040 2210504 Advertising, Awareness & Publicity Campaigns - - - 2210505 Trade Shows and Exhibitions 100,000 102,000 104,040 Catering Services (receptions), Accommodation, Gifts, 2210801 Food and Drinks 1,000,000 1,020,000 1,040,400 2210802 Boards, Committees, Conferences and Seminars 405,000 413,100 421,362 General Office Supplies (papers, pencils, forms, small 2211101 office equipment etc) 300,000 306,000 312,120 2211102 Supplies and Accessories for Computers and Printers 2,000,000 2,040,000 2,080,800 2211103 Sanitary and Cleaning Materials, Supplies and Services 50,000 51,000 52,020 2220210 Maintenance of Computers, Software, and Networks 4,000,000 4,080,000 4,161,600 3111001 Purchase of Office Furniture and Fittings 300,000 306,000 312,120 Purchase of Air conditioners, Fans and Heating 3111003 Appliances 100,000 102,000 104,040 3111009 Purchase of other Office Equipment 200,000 204,000 208,080 Purchase of Computers, Printers and other IT Equipment 3111002 (For Offices) 2,000,000 2,040,000 2,080,800 2211399 Training Services 1,500,000 1,530,000 1,560,600 2210799 Staff Capacity Development - Technical 1,000,000 1,020,000 1,040,400 Sub Total 23,205,000 23,669,100 24,142,482 Recurrent Total 23,205,000 23,669,100 24,142,482 DEVELOPMENT Information Communication Technology (ICT) Program 2 Services - - - 3111111 S.P 1.1 Development of ICT infrastructure 4,000,000 4,080,000 4,161,600 3111112 S.P 1.2 ICT Connectivity enhancement 2,000,000 2,040,000 2,080,800 3111002 S.P 1.3 E-government services 6,000,000 6,120,000 6,242,400 SUB TOTAL DEVELOPMENT 12,000,000 12,240,000 12,484,800 TOTAL (ICT) 35,205,000 35,909,100 36,627,282 Bomet County Fiscal Strategy Paper, 2021 P a g e | 58 2. ECONOMIC PLANNING Sub Item Sub Item Name FY2021/2022 FY2022/2023 FY2023/2024 OPERATIONS AND MAINTENANCE 2210101 Electricity 68,559 69,930 71,329 2210103 Gas expense 30,000 30,600 31,212 2210201 Telephone, Telex, Facsimile and Mobile Phone Services 34,280 34,965 35,664 2210203 Courier and Postal Services 71,987 73,427 74,895 Travel Costs (airlines, bus, railway, mileage allowances, 2210301 etc.) 1,800,000 1,836,000 1,872,720 2210302 Accommodation - Domestic Travel 3,000,000 3,060,000 3,121,200 2210303 Daily Subsistence Allowance 3,000,000 3,060,000 3,121,200 2210499 Foreign travel 500,000 510,000 520,200 2210402 Foreign Accommodation 1,500,000 1,530,000 1,560,600 Membership Fees, Dues and Subscriptions to Professional 2211306 and Trade Bodies 68,559 69,930 71,329 2211016 Purchase of Uniforms and Clothing-Staff 68,559 69,930 71,329 2210502 Publishing and Printing Services 2,000,000 2,040,000 2,080,800 2211201 Refined Fuels and Lubricants for Transport 200,000 204,000 208,080 2220101 Maintenance Expenses - Motor Vehicles 200,000 204,000 208,080 2210904 Motor Vehicle Insurance 171,398 174,826 178,322 2210503 Subscriptions to Newspapers, Magazines and Periodicals 49,191 50,175 51,178 2210504 Advertising, Awareness & Publicity Campaigns 700,000 714,000 728,280 Catering Services (receptions), Accommodation, Gifts, 2210801 Food and Drinks 4,000,000 4,080,000 4,161,600 2640499 Other Operating Expenses 4,000,000 4,080,000 4,161,600 2210802 Boards, Committees, Conferences and Seminars 3,000,000 3,060,000 3,121,200 2211301 Bank Service Commission and Charges 68,559 69,930 71,329 General Office Supplies (papers, pencils, forms, small 2211201 office equipment etc) 1,000,000 1,020,000 1,040,400 2211103 Sanitary and Cleaning Materials, Supplies and Services 300,000 306,000 312,120 3111002 Purchase of laptops and computers 500,000 510,000 520,200 2210502 Printing and Publishing {pending bills} KLB - - - 2220202 Maintenance of Office Furniture and Equipment - - - 3111009 Purchase of other Office Equipment Bomet County Fiscal Strategy Paper, 2021 P a g e | 59 500,000 510,000 520,200 22 - Use of Goods and Services total 26,831,091 27,367,713 27,915,067 Other Recurrent Expenditure - - - 2640499 KDSP (Level 1 Grant) - - SUB TOTAL OTHER RECURRENT - - - PROGRAMME 2- BUDGET PREPARATION AND MANAGEMENT - - - 2211399 Preparation of Budget Documents 6,000,000 6,120,000 6,242,400 2640499 Training 1,000,000 1,020,000 1,040,400 SUB TOTAL 7,000,000 7,140,000 7,282,800 PROGRAMME 3 MONITORING AND EVALUATION SERVICES - - - 2640499 Monitoring services 2,000,000 2,040,000 2,080,800 Policy Development 2,000,000 2,040,000 2,080,800 2210504 Awareness and Publicity Campaigns - - SUB TOTAL 4,000,000 4,080,000 4,161,600 PROGRAMME 4 PLANNING AND STATISTICS - - - 2640499 County Plans and review of the CIDP 2,000,000 2,040,000 2,080,800 2211399 County Statistics 1,187,874 1,211,631 1,235,864 3,187,874 3,251,631 3,316,664 RECURRENT SUB TOTAL 41,018,965 41,839,344 42,676,131 DEVELOPMENT EXPENDITURE - - 2640499 KDSP (Level 2 Grant) 167,353,974 170,701,053 174,115,075 DEVELOPMENT SUB TOTAL 167,353,974 170,701,053 174,115,075 TOTAL 208,372,939 212,540,398 216,791,206 USE OF GOODS 27,531,091 28,081,713 28,643,347 OTHER RECURRENT TOTAL 15,187,874 15,491,631 15,801,464 Medical Services and Public Health Submitted Sub Item Sub Item Name Estimates FY2022/2023 FY2023/2024 2021/2022 Bomet County Fiscal Strategy Paper, 2021 P a g e | 60 Human Resources for Health Services; Compensation to Employees 2110101 Salary and wages 508,025,118 518,185,620 528,549,333 2120101 NSSF 808,229 824,393 840,881 2110303 Duty/Acting Allowances 722,222 736,666 751,400 2110301 House Allowances 66,551,005 67,882,026 69,239,666 2110320 Leave allowances 60,292,824 61,498,680 62,728,654 2110314 Commuter Allowances /specified 49,541,394 50,532,222 51,542,866 2110322 Health Risk Allowance 31,110,548 31,732,759 32,367,414 2110318 Non- Practising Allowance 22,176,384 22,619,911 23,072,310 2110315 Health Extraneous Allowance 261,563,292 266,794,558 272,130,449 2110323 Emergency Call allowance 18,708,985 19,083,165 19,464,828 2120103 Employer Contribution to Staff Pensions Scheme 200,000,000 204,000,000 208,080,000 Total Compensation to Employees S.P.1.3 1,219,500,000 1,243,890,000 1,268,767,800 S.P.1.1 - Administrative services; Use of Goods and Services Telephone, Telex, Facsimile and Mobile Phone Services eg 2210201 airtime 67,940 69,299 70,685 2210101 Electricity 2,544,585 2,595,477 2,647,387 2211201 Fuel for motor vehicles, motorcycles & generators 7,252,068 7,397,110 7,545,052 2220101 Maintenance of motor vehicles & motorcycles 2,044,585 2,085,477 2,127,187 2210904 Insurance for motor vehicles & motorcycles 2,453,024 2,502,085 2,552,127 2210203 Courier and Postal Services 22,647 23,100 23,562 Other Operating expenses- Community Participation & 2640499 stakeholders fora 2,544,585 2,595,477 2,647,387 2210399 Domestic Travel and Subs. – Others 2,022,612 2,063,064 2,104,326 2210499 Foreign Travel and Subs.- Others 124,866 127,363 129,910 Publishing and Printing Services eg data tools, patient 2210502 fi les 127,229 129,774 132,369 2210503 Subscriptions to Newspapers, Magazines and Periodicals 82,661 84,314 86,000 2210504 Advertising, Awareness and Publicity Campaigns 224,203 228,687 233,261 2210505 Trade Shows and Exhibitions 67,940 69,299 70,685 2210801 Catering Services (receptions) 203,821 207,898 212,056 2210802 Boards, Committees, Conferences and Seminars 158,528 161,698 164,932 2210103 Gas Expenses 22,647 23,100 23,562 2211016 Purchase of Uniforms and Clothing – Staff 22,647 23,100 23,562 General Office Supplies (papers, pencils, forms, small 2211101 office equipment) 254,459 259,548 264,739 2211103 Sanitary and Cleaning Materials, Supplies and Services 33,970 34,650 35,343 2211301 Bank Service Commission and Charges 113,234 115,499 117,809 3110902 Purchase of household and institutional appliances 56,617 57,749 58,904 2640201 Emergency Relief eg outbreaks of disease 4,788,177 4,883,940 4,981,619 Maintenance of Plant, Machinery and Equipment 2220201 (including service agreements) 1,108,439 1,130,608 1,153,220 2210799 Training Expenses 1,054,209 1,075,293 1,096,799 3111001 Office Furniture 636,146 648,869 661,847 Bomet County Fiscal Strategy Paper, 2021 P a g e | 61 Total Use of Goods and Services; Total for S.P.1.1 - 28,031,842 28,592,479 29,164,328 2210910 Staff Medical Insurance - S.P.1.2 - Policy development 2211329 Policy Development 1,000,000 1,020,000 1,040,400 Total for S.P.1.2 - Policy development 1,000,000 1,020,000 1,040,400 S.P.1.4 - Health care financing – transfers to health facilities 2640499 DANIDA Funds disbursements 15,660,000 15,973,200 16,292,664 2640499 User fees forgone disbursements 16,713,356 17,047,623 17,388,576 2640499 Cash Transfers to Health Facilities. 152,034,644 155,075,337 158,176,844 Total for S.P.1.4 - Health care financing – transfers to health facilities 184,408,000 188,096,160 191,858,083 Subtotal Program 1: Administration, Planning and Support Services 1,432,939,842 1,461,598,639 1,490,830,612 Program 2:Curative Services Specialised Materials and Supplies -(Renal, CT-SCAN, 2211000 Ophthalmic, Oncology, HDU, theatre consumables) 10,000,000 10,200,000 10,404,000 2211001 Medical Drugs 146,763,102 149,698,364 152,692,332 Dressings and Other Non- Pharmaceutical Medical Items - 2211002 (gloves, l inen, etc) 5,000,000 5,100,000 5,202,000 Dressings and Other Non- Pharmaceutical Medical Items - 2211002 (gloves, l inen, etc) 2,000,000 2,040,000 2,080,800 2211008 Laboratory Materials, Supplies and Small Equipment 15,620,000 15,932,400 16,251,048 3111403 County health research and innovation 8,000 8,160 8,323 3111002 Health information systems management 4,000,000 4,080,000 4,161,600 2211332 Covid 19 Response - - - Subtotal Program 2:Curative Services 183,391,102 187,058,924 190,800,103 Program 3:Preventive and Promotive Services Community and health facility based interventions 2210504 (support to UHC Vulnerable HH) 60,329,352 61,535,939 62,766,658 2210713 Communicable disease prevention and Control 5,000,000 5,100,000 5,202,000 2211015 Sanitation programmes ( including BIDP) 10,500,000 10,710,000 10,924,200 2211004 Nutrition services 10,000,000 12,500,000 15,000,000 Community maternal and child health (Inclusive of Cus 2210504 operationalization) 2,300,000 2,346,000 2,392,920 Subtotal Program 3:Preventive and Promotive Services 88,129,352 89,891,939 91,689,778 Program 4: Reproductive Health Services Transformative Health Care systems - Family planning 2640499 services 3,458,952 3,528,131 3,598,693 Transformative Health Care systems - Maternal , new- 2640499 born and child health services 75,842,704 77,359,558 78,906,749 Transformative Health Care systems - Immunization 2640499 services 3,458,952 3,528,131 3,598,693 Subtotal Program 4: Reproductive Health Services 82,760,607 84,415,819 86,104,135 Other recurrent + O&M 567,720,903 579,075,321 590,656,828 Other recurrent 539,689,061 550,482,842 561,492,499 Bomet County Fiscal Strategy Paper, 2021 P a g e | 62 - 1,238,253,462 TOTAL RECURRENT 1,787,220,903 1,822,965,321 1,859,424,628 Program 5:Health Infrastructure; DEVELOPMENT Non-Residential Buildings (Hospitals, Health centres, 3110202 dispensaries) 60,000,000 61,200,000 62,424,000 Development Maintenance by THS - Renovations Non- Residential Buildings (Hospitals, Health centres, 3110202 dispensaries) 4,992,698 5,092,552 5,194,403 3111101 Purchase of Medical and Dental Equipment - 8,728,514 8,903,084 9,081,146 2210606 Leasing of medical equipment 148,718,677 151,693,051 154,726,912 3110707 Purchase of ambulances - support by THS 10,983,937 11,203,615 11,427,688 3110707 Purchase of ambulances - County purchase 10,983,937 11,203,615 11,427,688 Total Expenditure of Programme 5 - Development 244,407,763 249,295,918 254,281,836 GRAND TOTALS 2,031,628,666 2,072,261,239 2,113,706,464 WATER,SANITATION AND [ENVIRONMENT WATER Estimates Estimates Estimates Sub Item Sub Item Name 2021/22 2022/23 2023/24 Use of Goods and Services 2210103 Gas expense 20,000 20,400 20,808 2210102 Water and Sewerage Charges 30,000 30,600 31,212 2210201 Telephone, Telex, Facsimile and Mobile Phone Services 40,000 40,800 41,616 2210203 Courier and Postal Services 10,000 10,200 10,404 2210399 Domestic Travel and Other Transportation Costs 3,500,000 3,570,000 3,641,400 2210101 Electricity 100,000 102,000 104,040 2210303 Daily subsistence allowances 650,000 663,000 676,260 2210802 Boards, Conferences, Seminars, other expenses 1,000,000 1,020,000 1,040,400 2211399 Community Participation [other operating expenses] 4,000,000 4,080,000 4,161,600 Travel Costs (airlines, bus, railway, mileage allowances, 2210301 etc.) 1,000,000 1,020,000 1,040,400 2210503 Subscriptions to Newspapers, Magazines and Periodicals 90,000 91,800 93,636 Catering Services (receptions), Accommodation, Gifts, 2210801 Food and Drinks 1,000,000 1,020,000 1,040,400 2211016 Purchase of Uniforms and Clothing – Staff 500,000 510,000 520,200 General Office Supplies (papers, pencils, forms, small 2211101 office equipment etc.) 1,200,000 1,224,000 1,248,480 2211201 Refined Fuels and Lubricants for Transport 6,500,000 6,630,000 6,762,600 3111002 Purchase of computers and other IT equipment for offices 700,000 714,000 728,280 Bomet County Fiscal Strategy Paper, 2021 P a g e | 63 2211102 Supplies and Accessories for Computers and Printers 400,000 408,000 416,160 2211103 Sanitary and Cleaning Materials, Supplies and Services 500,000 510,000 520,200 2210799 Training Expenses 500,000 510,000 520,200 Membership fees, dues and subscription to professional 2211306 and trade bodies 300,000 306,000 312,120 Sub Total 22,040,000 22,480,800 22,930,416 OTHER RECURRENT EXPENDITURE - - 2630201 Support to Bomet Water Company (Grants) 80,000,000 81,600,000 83,232,000 3110701 Purchase of motor vehicles - - 3110704 Purchase of motor cycles 1,300,000 1,326,000 1,352,520 3111001 Purchase of furniture and fittings 2,000,000 2,040,000 2,080,800 Maintenance Expenses-Motor Vehicles , Drilling Rig and 2220101 Accessories 3,500,000 3,570,000 3,641,400 2220202 Maintenance of Office Furniture and Equipment 200,000 204,000 208,080 Motor vehicle Insurance cover 1,000,000 1,020,000 1,040,400 2220205 Maintenance of Buildings and Stations -- Non-Residential 500,000 510,000 520,200 2220210 Maintenance of Computer, Software and Network 100,000 102,000 104,040 Office rent 2,400,000 2,448,000 2,496,960 Sub Total other recurrent 91,000,000 92,820,000 94,676,400 Total Recurrent Expenditure 113,040,000 115,300,800 117,606,816 DEVELOPMENT - - Programme 1 Policy planning and administrative services - - 2210504 County water policy and bill 1,000,000 1,020,000 1,040,400 2210504 County Water Master Plan documentation 3,500,000 3,570,000 3,641,400 Consultancy services for design of water supply infrastructure 4,000,000 4,080,000 4,161,600 TOTAL 8,500,000 8,670,000 8,843,400 - - Development of Water Supply for Domestic and Programme 2 Commercial purposes - - 3110602 Water supply infrastructure 78,600,000 80,172,000 81,775,440 2640499 Cash Transfer (BIDP Programme) 60,000,000 61,200,000 62,424,000 3110602 water harvesting and storage Bomet County Fiscal Strategy Paper, 2021 P a g e | 64 51,000,000 52,020,000 53,060,400 3110602 Spring protection 1,000,000 1,020,000 1,040,400 Hydrogeological Surveys, Drilling and Equipping of 3110602 boreholes and other civil works 4,185,106 4,268,808 4,354,184 TOTAL 194,785,106 198,680,808 202,654,424 - - Programme 3 Irrigation Development - - 3110602 Irrigation infrastructure 1,000,000 1,020,000 1,040,400 TOTAL 1,000,000 1,020,000 1,040,400 - - Programme 4 Waste water management - - Resource mobilization for proposed Sotik sewerage project 100,000 102,000 104,040 TOTAL - - Net development Total 204,385,106 208,472,808 212,642,264 Total Recurrent 113,040,000 115,300,800 117,606,816 GRAND TOTAL 317,425,106 323,773,608 330,249,080 ENVIRONMENT AND NATURAL - - RESOURCES 2210101 Basic Salaries- - - 2110301 House Allowance - - 2110314 Transport Allowance - - 2120100 NSSF - - 2110320 Leave Allowance - - Employer Contributions to Compulsory National Social 2120101 Security Schemes - - 2110202 Casual labour - - Sub Total Compensation to Employees - - Use of Goods and Services - - 2210103 Gas expense 15,001 15,301 15,607 2210102 Water and Sewerage Charges - 2210201 Telephone, Telex, Facsimile and Mobile Phone Services 20,000 20,400 20,808 Bomet County Fiscal Strategy Paper, 2021 P a g e | 65 2210203 Courier and Postal Services 10,000 10,200 10,404 2210399 Domestic Travel and Other Transportation Costs 1,500,000 1,530,000 1,560,600 2210101 Electricity - 2210303 Daily subsistence allowances 350,000 357,000 364,140 2210802 Boards, Conferences, Seminars, other expenses 1,000,000 1,020,000 1,040,400 2211399 Community Participation [other operating expenses] 1,000,000 1,020,000 1,040,400 Travel Costs (airlines, bus, railway, mileage allowances, 2210301 etc.) 1,000,000 1,020,000 1,040,400 2210503 Subscriptions to Newspapers, Magazines and Periodicals 40,000 40,800 41,616 Catering Services (receptions), Accommodation, Gifts, 2210801 Food and Drinks - - 1,000,000 1,020,000 1,040,400 2211016 Purchase of Uniforms and Clothing – Staff 300,000 306,000 312,120 General Office Supplies (papers, pencils, forms, small 2211101 office equipment etc.) - - 600,000 612,000 624,240 2211201 Refined Fuels and Lubricants for Transport - - 500,000 510,000 520,200 3111002 Purchase of computers and other IT equipment for offices - - 300,000 306,000 312,120 2211102 Supplies and Accessories for Computers and Printers 200,000 204,000 208,080 2211103 Sanitary and Cleaning Materials, Supplies and Services - 2210799 Training Expenses 300,000 306,000 312,120 Membership fees, dues and subscription to professional 2211306 and trade bodies 100,000 102,000 104,040 Sub Total 8,235,000 8,399,700 8,567,694 OTHER RECURRENT EXPENDITURE - - 3110701 Purchase of motor vehicles - 3110704 Purchase of motor cycles 300,000 306,000 312,120 3111001 Purchase of furniture and fittings 615,000 627,300 639,846 2220101 Maintenance Expenses-Motor Vehicles (Pending Bills) - - 500,000 510,000 520,200 2220202 Maintenance of Office Furniture and Equipment Bomet County Fiscal Strategy Paper, 2021 P a g e | 66 - - 60,000 61,200 62,424 Motor vehicle Insurance cover - Maintenance of Buildings and Stations -- Non- 2220205 Residential - - - 2220210 Maintenance of Computer, Software and Network 50,001 51,001 52,021 Office rent Sub Total other recurrent 1,525,001 1,555,501 1,586,611 Total Recurrent Expenditure 9,760,000 9,955,200 10,154,304 - - DEVELOPMENT - - Programme 1 Policy planning and administrative services - - Consultancy Services for county environmental 2210504 coordination and management policy 1,000,000 1,020,000 1,040,400 TOTAL 1,000,000 1,020,000 1,040,400 - - - - Environmental and natural resources protection and Programme 2 conservation - - 3111604 Soil and water conservation 1,000,000 1,020,000 1,040,400 3111604 Riparian protection 1,500,000 1,530,000 1,560,600 3111604 Agroforestry 1,000,000 1,020,000 1,040,400 3111604 Solid waste management 1,000,000 1,020,000 1,040,400 Climate Change adaptation and Resilience 3,600,000 3,672,000 3,745,440 3111305 Environmental education and awareness 1,000,000 1,020,000 1,040,400 TOTAL 9,100,000 9,282,000 9,467,640 - - TOTAL - - Net development Total 10,100,000 10,302,000 10,508,040 Total Recurrent 9,760,000 9,955,200 10,154,304 TOTAL 19,860,000 20,257,200 20,662,344 Bomet County Fiscal Strategy Paper, 2021 P a g e | 67 GRAND TOTAL 337,285,106 344,030,808 350,911,424 EDUCATION AND VTC Estimates Estimates Estimates Sub Item Sub Item Name 2021/2022 2022/2023 2022/2024 Use of Goods and Services 2210102 Water And Sewerage Charges 30,000 30,600 31,212 Travel Costs (airlines, bus, railway, mileage allowances, 2210301 etc) 300,000 306,000 312,120 2210303 Daily Subsistence Allowance 800,000 1,224,000 1,248,480 2210302 Accommodation - Domestic Travel 1,307,000 2,353,140 2,400,203 2210203 Courier and Postal Services 7,109 7,251 7,396 2211399 Other Operating Expenses-Community Participation 883,431 1,411,100 1,439,322 Catering Services (receptions), Accommodation, Gifts, 2210801 Food and Drinks 560,000 571,200 582,624 2211016 Purchase of Uniforms and Clothing-Staff 100,000 102,000 104,040 Boards, Committees, Conferences and 2210802 Seminars(Community strategy 1,300,000 2,063,970 2,105,249 2210103 Gas Expenses 26,300 26,826 27,363 General Office Supplies (Papers, pencils, forms, small 2211101 office equipment etc) 1,305,000 1,331,100 1,357,722 2211103 Sanitary and Cleaning Materials, Supplies and Services 62,600 63,852 65,129 2211301 Bank Service Commission and Charges 18,150 18,513 18,883 2211201 Fuel 800,000 1,224,000 1,248,480 2210904 Vehicle Insurance 360,000 367,200 374,544 2220101 Maintenance of Vehicles 1,000,000 1,530,000 1,560,600 Sub Total Use of Goods and Services 8,859,590 12,630,752 12,883,367 Policy, Planning and General Administrative - - services 2640101 Bursaries and Support Services 56,496,660 57,626,593 58,779,125 2630101 Revolving Fund 20,000,000 20,400,000 20,808,000 2640499 Other Transfers(Support to Polytechnic) 47,000,000 47,940,000 48,898,800 Total Policy, Planning and General 123,496,660 125,966,593 128,485,925 Administrative Total recurrent 132,356,250 138,597,345 141,369,292 DEVELOPMENT - - Bomet County Fiscal Strategy Paper, 2021 P a g e | 68 Early Childhood Development and - - Education 3110202 Construction of ECD Classrooms 42,810,454 76,500,000 78,030,000 2640499 Furniture in ECD 4,200,000 8,262,000 8,427,240 3111109 Teaching/ Learning Materials 2,500,000 3,570,000 3,641,400 2640499 Ancillary Education Support 15,000,000 14,576,310 14,867,836 Feeding Programme 109,000,000 111,180,000 113,403,600 Sub-Total 173,510,454 214,088,310 218,370,076 Technical Vocational Educational and - - Training 3110202 Infrastructure Development and Expansion - - - Sub-Total - - - Total Development 173,510,454 214,088,310 218,370,076 Total recurrent 132,356,250 138,597,345 141,369,292 Grand Total 305,866,704 352,685,655 359,739,368 ROADS PUBLIC WORKS AND TRANSPORT Sub Item Sub Item Name FY2022/2023 FY2023/2024 FY2021/2022 2210103 Gas expense 96,800 98,736 100,711 2210203 Courier and Postal Services 20,000 20,400 20,808 2110202 Casual Labour - Others 25,000,000 Domestic / foreign Travel and Subsistence, and Other 2210399 Transportation Costs 5,000,000 5,100,000 5,202,000 2210101 Electricity 121,000 123,420 125,888 2211399 Community Participation [other operating expenses] 3,000,000 3,060,000 3,121,200 2210309 Field Allowance (supervision) 1,500,000 1,530,000 1,560,600 2210503 Subscriptions to Newspapers, Magazines and Periodicals 99,220 101,204 103,228 Catering Services (receptions), Accommodation, Gifts, 2210801 Food and Drinks 2,000,000 2,040,000 2,080,800 2210903 Plant, Equipment and Machinery Insurance 3,000,000 3,060,000 3,121,200 2210904 Motor Vehicles Insurance 1,000,000 1,020,000 1,040,400 Membership Fees, Dues And Subscriptions To 2211306 Professional And Trade Bodies 250,000 255,000 260,100 2210502 Publishing And Printing Services Bomet County Fiscal Strategy Paper, 2021 P a g e | 69 500,000 510,000 520,200 2210504 Advertising, awareness and public campaigns 1,500,000 1,530,000 1,560,600 2210802 Boards, committees, conferences and seminars 6,164,552 6,287,843 6,413,600 General Office Supplies (papers, pencils, forms, small 2211101 office equipment etc.) 3,035,000 3,095,700 3,157,614 2211102 Supplies and Accessories for Computers and Printers 1,000,000 1,020,000 1,040,400 3111002 Purchase of computers, printers and other IT equipment 2,500,000 2,550,000 2,601,000 2211103 Sanitary and Cleaning Materials, Supplies and Services 387,200 394,944 402,843 Sub Total 56,173,772 57,297,247 58,443,192 OTHER RECURRENT EXPENDITURE - - - 2211201 Road maintenance (Fuel) 10,000,000 10,200,000 10,404,000 2220101 Maintenance Expenses-Motor Vehicles 15,000,000 15,300,000 15,606,000 2220201 Maintenance of Plant, Machinery and Equipment 20,000,000 20,400,000 20,808,000 2220205 Maintenance of Buildings and Stations -- Non-Residential 1,000,000 1,020,000 1,040,400 3111001 Purchase of Office Furniture and Fittings 5,000,000 5,100,000 5,202,000 2220210 Maintenance of Computer, Software and Network 1,500,000 1,530,000 1,560,600 Sub Total 52,500,000 53,550,000 54,621,000 Total O&M 108,673,772 110,847,247 113,064,192 Total Recurrent Expenditure 108,673,772 110,847,247 113,064,192 DEVELOPMENT - - - Programme 1 Policy planning and administrative services - - - Policy Development (Public Works policy) - - - TOTAL - - - Programme 2 Roads Construction & Maintenance - - - Maintenance of Roads ( implementation of the roads 3110504 policy) - - - 3110499 Construction of Roads 262,601,064 267,853,085 273,210,147 3110601 Overhaul of Roads (RMLF) - - TOTAL 262,601,064 267,853,085 273,210,147 Programme 3 Development and Maintenance of other Public works - - - 3110501 Construction and Maintenance of Motorised Bridge 35,000,000 35,700,000 36,414,000 3110501 Culvert Installation Bomet County Fiscal Strategy Paper, 2021 P a g e | 70 - - - 3110501 Foot Bridge construction 35,000,000 35,700,000 36,414,000 3110299 Construction and equipping of Material Testing Lab 8,000,000 8,160,000 8,323,200 2211311 Consultancy services for Construction works 3,000,000 3,060,000 3,121,200 3111112 Purchase of softwares 5,000,000 5,100,000 5,202,000 TOTAL 86,000,000 87,720,000 89,474,400 Programme 4 County Transport Infrastructure - - - Operationalisation of a Fleet management system and 3110504 construction of a control room 2,000,000 2,040,000 2,080,800 3110299 Construction of buildings (Service Bay) 10,000,000 10,200,000 10,404,000 3110202 Equipping of County Mechanical Workshop 3,000,000 3,060,000 3,121,200 3110701 Purchase of Supervision vehicles 10,000,000 10,200,000 10,404,000 2211029 Road safety 1,500,000 1,530,000 1,560,600 TOTAL 26,500,000 27,030,000 27,570,600 Net development Total 375,101,064 382,603,085 390,255,147 TOTAL RECURRENT 108,673,772 110,847,247 113,064,192 Grand Total 483,774,836 493,450,333 503,319,339 YOUTH SPORTS GENDER AND CULTURE Sub Item Sub Item Name FY2021/2022 FY2022/2023 FY2023/2024 2210101 Electricity 30,000 30,600 31,212 2210103 Gas expense 24,000 24,480 24,970 2210102 Water and sewerage charges 55,000 56,100 57,222 2210203 Courier and Postal Services 11,000 11,220 11,444 2210301 Travel Costs (airlines, bus, railway, mileage, allowance 500,000 510,000 520,200 2210399 Domestic Travel and Subsistence 2,000,000 2,040,000 2,080,800 0 0 2210503 Subscriptions to Newspapers, Magazines and Periodicals 20,000 20,400 20,808 Catering Services (receptions), Accommodation, Gifts, 2210801 Food and Drinks 810,370 826,577 843,109 2210802 Boards, Committee, Conferences 1,000,000 1,020,000 1,040,400 General Office Supplies (papers, pencils, forms, small 2211101 office equipment etc) 400,000 408,000 416,160 2211103 Sanitary and Cleaning Materials, Supplies and Services 80,000 81,600 83,232 2211301 Bank Service Commission and Charges 12,312 12,558 12,809 3111001 Office Furniture Bomet County Fiscal Strategy Paper, 2021 P a g e | 71 2210904 Motor vehicle Insurance 180,000 183,600 187,272 2220101 Maintenance expenses motor vehicle 1,300,000 1,326,000 1,352,520 2211201 Refined Fuel and Lubricant for transport 1,200,000 1,224,000 1,248,480 2210505 Trade Shows and Exhibitions 3111002 Purchase of computers printers etc 2210799 Training Expenses – Other (Bud(Capacity building) 558,095 569,257 580,642 Use of Goods and Services total 8,180,777 8,344,393 8,511,280 Other Recurrent Expenditure PROGRAMME 1 Policy Development and Administrative Services 2211016 Transfer to Lake region economic block 2211016 Purchase of Uniform and Clothing-Staff 2211329 Policy Development 2,000,000 2,040,000 2,080,800 2210504 Advertising and Community Awareness 1,000,000 1,020,000 1,040,400 3,000,000 3,060,000 3,121,200 PROGRAMME 2 Gender, Children Services and Social Protection SP 2.1 Training and gender empowerment (gender 2210714 mainstreaming) 5,000,000 5,100,000 5,202,000 SP 2.2 Social Protection -Other Operating Expenses – 2211399 Other 2,500,000 2,550,000 2,601,000 2211031 Foods and ratio – (Other) 3,000,000 3,060,000 3,121,200 PROGRAMME 3 Culture and library services 2210799 Training Expenses - Other (Bud) Culture 2,000,000 2,040,000 2,080,800 2211009 SP 3.2 Public Records and Archives Management 600,000 612,000 624,240 PROGRAMME 4 Youth and Sports Development SP 4.1 Training Expenses - Other (Bud) -Sports 2210705 Enhancement 1,200,000 1,224,000 1,248,480 2211018 SP 4.2 Sports Enhancement- Purchase of sports equipment 1,000,000 1,020,000 1,040,400 2210299 Basic wages -Temporary Other (Interns) 3,000,000 3,060,000 3,121,200 SP 4.5 Establishment of Youth Empowerment facilities 2210712 and equipment (Trainee Allowance} 2,200,000 2,244,000 2,288,880 Renumeration of Instructors and contract- based services 2210702 (consultancy) 2,000,000 2,040,000 2,080,800 2210899 Hospitality Supplies (Sports Academy Consumables) 500,000 510,000 520,200 SUB TOTAL Other Recurrent 23,000,000 23,460,000 23,929,200 Total Recurrent 34,180,777 34,864,393 35,561,680 Development Expenditure 12,180,777 12,424,393 12,672,880 PROGRAMME 2 22,000,000 22,440,000 22,888,800 SP 2.2 Social Protection and Children Services (O ther 3110504 Infrastructure and Civil Works) Rescue Centre 10,000,000 10,200,000 10,404,000 PROGRAMME 3 - SP 3.1 Cultural Development (Other Other Infrastructure 3110504 and Civil Works) 4,000,000 4,080,000 4,161,600 Bomet County Fiscal Strategy Paper, 2021 P a g e | 72 SP 3.2 Public Records and Archives Management (Other 3110504 Infrastructure and Civil Works) 3,000,000 3,060,000 3,121,200 PROGRAMME 4 SP 4.5 Development of sporting facilities (Overhaul of 3110604 O ther Infrastructure and Civil Works) 19,000,000 19,380,000 19,767,600 3110599 4.6 Other Infrastructure and Civil Works Sports Academy 5,000,000 5,100,000 5,202,000 3110699 4.7 Overhaul of Other Infrastructure and Civil Works) 3,000,000 3,060,000 3,121,200 Total Development Expenditure 44,000,000 44,880,000 45,777,600 Grand Total : Recurrent 34,180,777 34,864,393 35,561,680 Grand Total : Development 44,000,000 44,880,000 45,777,600 GRAND TOTAL 78,180,777 79,744,393 81,339,280 AGRICULTURE, LIVESTOCK AND VETERINARY Estimates Projections Projections SERVICES 2021/2022 2022/2023 2023/2024 2210102 Water and sewerage charges 300,000 306,000 312,120 2211201 Fuel and Lubricants 4,200,000 4,284,000 4,369,680 2210904 Motor vehicle insurance 1,000,000 1,020,000 1,040,400 2220101 Motor vehicle maintenance 1,200,000 1,224,000 1,248,480 2210101 Electricity 200,000 204,000 208,080 2210103 Gas expenses 90,000 91,800 93,636 3110701 Purchase of uniforms and clothing –staff 200,000 204,000 208,080 2211399 Other Operating expenses -Public Participation 1,000,000 1,020,000 1,040,400 2210203 Courier and Postal Services 50,000 51,000 52,020 2210301 Travel Costs (airlines, bus, railway, mileage, allowance 1,500,000 1,530,000 1,560,600 2210302 Accommodation - Domestic Travel 2,100,000 2,142,000 2,184,840 2210303 Daily Subsistence Allowance 1,300,000 1,326,000 1,352,520 2210704 Hire of Training Facilities and Equipment 300,000 306,000 312,120 Catering Services (receptions), Accommodation, Gifts, 2210801 400,000 408,000 416,160 Food and Drinks General Office Supplies (papers, pencils, forms, small 2211101 300,000 306,000 312,120 office equipment etc) 2211102 Supplies for accessories for computers and printers 50,000 51,000 52,020 2211103 Sanitary and Cleaning Materials, Supplies and Services 200,000 204,000 208,080 Purchase of computers 200,000 204,000 208,080 Policy development 0 0 0 Use of Goods and Services sub total 14,590,000 14,881,800 15,179,436 Other Recurrent Expenditure 2210505 Trade shows and Exhibition 1,000,000 1,020,000 1,040,400 2210799 Training expenses- Other 1,000,000 1,020,000 1,040,400 Other Rec Sub Total 2,000,000 2,040,000 2,080,800 Total O &M 16,590,000 16,921,800 17,260,236 DEVELOPMENT - - SP2.1 Crop Management ASDSP 24,888,732 25,386,507 25,894,237 Bomet County Fiscal Strategy Paper, 2021 P a g e | 73 2210799 Kenya Climate Smart Agriculture Project (KCSAP) 351,433,640 358,462,313 365,631,559 3111301 Purchase of Certified Crop Seeds 1,000,000 1,020,000 1,040,400 2211023 Supplies for Production 1,500,000 1,530,000 1,560,600 3111103 Agricultural Engineering Services 1,000,000 1,020,000 1,040,400 SP 2.2Food & Nutrition Security 2640499 Other current transfers- Co-funding 4,000,000 4,080,000 4,161,600 2211007 Agricultural Materials, Supplies and Small Equipment 2,000,000 2,040,000 2,080,800 TOTAL EXPENDITURE PROGRAM 2 385,822,372 393,538,819 401,409,596 P3. Livestock, Fisheries & Veterinary Services SP3.1 Livestock Development 2211007 Agricultural Materials, Supplies and Small Equipment 3,500,000 3,570,000 3,641,400 3110299 Construction of buildings -Cooling plant, Hay store 7,000,000 7,140,000 7,282,800 3111110 Hub Development (Purchase of Generators) 0 0 SP 3.2 Fisheries Development 0 0 3110299 Construction of Fish pond 1,100,000 1,122,000 1,144,440 3111302 Purchase of Animals and Breeding Stock 350,000 357,000 364,140 3112299 Purchase of specialized Plant- Fisheries 1,050,000 1,071,000 1,092,420 SP 3.3Veterinary Services Veterinarian Supplies and Materials(AI)- To target 12,000 2211003 4,000,000 4,080,000 4,161,600 heads of cattle to be inseminated in all the wards. Disease, Vector & Pest control- To vaccinate livestock 2211026 11,080,000 11,301,600 11,527,632 against priority notifiable diseases in all the wards. Supply of acaricides to dips- To support 45 dips with 3,896,320 3,974,246 4,053,731 acaricides. Construction & renovation of dips -To renovate 7 dips in 9,000,000 9,180,000 9,363,600 the lower wards of the county @ 700,000 average per dip. Establishment of sales yards- To establish modern 9,000,000 9,180,000 9,363,600 livestock sales yard in Mulot TOTAL EXPENDITURE PROGRAM 3 49,976,320 50,975,846 51,995,363 RECURRENT TOTAL 16,590,000 16,921,800 17,260,236 DEVELOPMENT TOTAL 435,798,692 444,514,666 453,404,959 GRAND TOTAL 452,388,692 461,436,466 470,665,195 Submitted Trade, Energy, Tourism and industry and Investment Estimates Estimates Estimates Sub Item Sub Item Name FY2021/2022 FY2022/2023 FY2023/2024 Use of goods and Services - - - 2210101 Electricity - - - 2210102 Water And Sewerage Charges - - - 2210103 Gas Expense 30,000 30,600 31,212 2210201 Telephone, Telex, Facsimile And Mobile Phone Services 25,000 25,500 26,010 Bomet County Fiscal Strategy Paper, 2021 P a g e | 74 2211016 Purchase Of Uniforms And Clothing-Staff 150,000 153,000 156,060 2210203 Courier And Postal Services - - - 2210202 Internet Connections - - 2210205 Satellite Access Services 50,000 51,000 52,020 2211399 Community Participation 400,000 408,000 416,160 2210705 Field Training Attachments 50,000 51,000 52,020 Travel Costs (Airlines, Bus, Railway, Mileage 2210301 Allowances, Etc.) 1,000,000 1,020,000 1,040,400 2210302 Accommodation - Domestic Travel 2,000,000 2,040,000 2,080,800 2210303 Daily Subsistence Allowance - - - 2210302 Domestic Travel And Subs. – Others - - 2210502 Publishing And Printing Services 150,000 153,000 156,060 2210503 Subscriptions To Newspapers, Magazines And Periodicals 20,000 20,400 20,808 2210504 Advertising, Awareness And Publicity Campaigns 600,000 612,000 624,240 2210599 Printing, Advertising – Other - - - Catering Services (Receptions), Accommodation, Gifts, 2210801 Food And Drinks 300,000 306,000 312,120 Boards, Committees, Conferences And 2210802 Seminars(Community Strategy Activities) 2,600,000 2,652,000 2,705,040 2210505 Trade Shows And Exhibitions - - - 2210904 Insurance Expenses - - General Office Supplies (Papers, Pencils, Forms, Small 2211101 Office Equipment Etc) 650,000 663,000 676,260 2211201 Refined Fuels And Lubricants For Transport 1,174,000 1,197,480 1,221,430 2211103 Sanitary And Cleaning Materials, Supplies And Services 100,000 102,000 104,040 2211301 Bank Service Commission And Charges 6,000 6,120 6,242 3110902 Purchase Of Household And Institutional Appliances 50,000 51,000 52,020 3111001 Purchase Of Office Furniture And Fitttings - - 2210304 Sundry Items 20,000 20,400 20,808 2220210 Maintenance Of Computers, Software, And Networks 50,000 51,000 52,020 Purchase Of Air Conditioners, Fans And Heating 3111003 Appliances 28,901 29,479 30,069 3111009 Purchase of Other Office Equipment 150,000 153,000 156,060 Purchase Of Computers, Printers And Other IT 3111002 Equipment 150,000 153,000 156,060 Bomet County Fiscal Strategy Paper, 2021 P a g e | 75 2211102 Supplies And Accessories For Computers And Printers 150,000 153,000 156,060 3110704 Purchase Of Bicycles And Motorcycles 150,000 153,000 156,060 Membership Fees, Dues And Subscriptions To 2211306 Professional And Trade Bodies - - 2220202 Maintenance Of Office Furniture And Equipment 20,000 20,400 20,808 Total O&M 10,073,901 10,275,379 10,480,887 Other Recurrent Expenditure - - 2220101 Maintenance Expenses - Motor Vehicle 1,800,000 1,836,000 1,872,720 Maintenance Expenses - Generators 250,000 255,000 260,100 P1. Trade Development - - 2210799 Capacity Building Of Smes - - - 2210807 Trade Awards - - - P4. Tourism Development - - 2210802 Training Services - - 2211311 Consultancy Services - - Sub Total 2,050,000 2,091,000 2,132,820 Total Operations and Other Recurrent 10,073,901 10,275,379 10,480,887 Total Recurrent 12,123,901 12,366,379 12,613,707 - - Development Expenditure - - P1. Trade Development - - 2640499 S.P 1.1 County Enterprise Fund - - 2640499 S.P 1.2 Market Development 14,300,000 14,586,000 14,877,720 3111010 S.P 1.3 Fair Trade And Consumer Protection Practices 700,000 714,000 728,280 Capacity Building on SMEs - - 2640499 S.P 1.1 Producer Business Groups - - 2640499 S.P 1.4 Support To Joint Loans Board - - 3111499 Market research and survey - - 2210802 S.P 1.6 County Investment conference - - 2640599 S.P 1.7 Support to Regional Economic block - - Bomet County Fiscal Strategy Paper, 2021 P a g e | 76 Total Expenditure Programme 1 15,000,000 15,300,000 15,606,000 - - P2. Energy Development - - S.P 2.1 Power Generation And Distribution Service_ street 3111011 lights - - - 3110504 S.P 2.2 Low Cost Energy Services 800,000 816,000 832,320 2640503 S.P 2.3 Counterpart funding_Matching Funds REA - - - S.P 2.4 Installation and Maintainance of Floodlight and 3110599 street lights 11,200,000 11,424,000 11,652,480 Total Expenditure Programme 2 12,000,000 12,240,000 12,484,800 - - P3. Tourism Development - - 2210802 S.P 3.1 Development Of The Tourism Niche Products 5,000,000 5,100,000 5,202,000 2210505 S.P 3.2 Tourism promotion and exhibition 490,000 499,800 509,796 Total Expenditure Programme 3 5,490,000 5,599,800 5,711,796 - - P4. Industry Development - - S.P 4.1 Development Of Strategic Framework For Jua 3110202 Kali /SME Sector - - 2210799 S.P 4.2 Capacity Building SME - - 3110504 S.P 4.3 Industrial Development And Support 5,400,000 5,508,000 5,618,160 S.P. 4.4 . Equipping of Jua Kali sheds 1,140,000 1,162,800 1,186,056 Total Expenditure Programme 4 6,540,000 6,670,800 6,804,216 - - P.5 INVESTMENT - - 2211399 County Investment Conference - - 3110299 S.P 5.2Fencing of Industrial Park/EPZ - - Total Expenditure Programme 5 - - - - Total Development Budget 39,030,000 39,810,600 40,606,812 - - - - Bomet County Fiscal Strategy Paper, 2021 P a g e | 77 Recurrent & Other Recurent 12,123,901 12,366,379 12,613,707 Develoment Budget 39,030,000 39,810,600 40,606,812 Total Budget 51,153,901 52,176,979 53,220,519 DEPARTMENT OF LANDS, HOUSING AND URBAN PLANNING LANDS Estimates Sub Item Sub Item Name 2022/2023 2023/2024 2021/2022 Recurrent Expenditure Domestic Travel and Subs.-Others- to capacity build and attend institutional meetings/trainings for surveyors and 2210399 planners/valuers 700,000 714,000 728,280 Other Operating expenses- Community Participation on survey works and town planning activities across all 2211399 wards 800,000 816,000 832,320 Catering Services (receptions), Accommodation, Gifts, 2210801 Food and Drinks during meetings 350,000 357,000 364,140 Boards, Committees, Conferences and Seminars - Departmental committees e.g Land committees and Development Approval Committees,Compliance 2210802 committees etc 1,200,000 1,224,000 1,248,480 Daily Subsistence Allowance -Field Survey works and 2210303 planning 700,000 714,000 728,280 General Office Supplies (papers, pencils, forms, small 2211101 office equipment etc) 350,000 357,000 364,140 Supplies of Computers and Printers and survey 3111002 equipment 315,000 321,300 327,726 3110902 Purchase of household and institutional appliances 200,000 204,000 208,080 Total O&M 4,615,000 4,707,300 4,801,446 Other Recurrent Expenditure Land tittle deeds acquisition-acquire title deeds for all lands acquired by the County Government, Including PI lands-Statutory fees, stamp duty, land board fees, Registration fees and all survey costs 4,000,000 4,080,000 4,161,600 Total Recurrent Expenditure 4,000,000 4,080,000 4,161,600 DEVELOPMENT Land Purchase-Wards 25,000,000 25,500,000 26,010,000 Acquisition of land -EPZ 10,000,000 10,200,000 10,404,000 Development Total 35,000,000 35,700,000 36,414,000 GRAND TOTAL FOR LANDS 43,615,000 44,487,300 45,377,046 URBAN MANAGEMENT Estimates Sub Item Sub Item Name 2010/2022 Estimates Estimates Recurrent Expenditure 2210102 Water and sewerage charges 100,000 102,000 104,040 2210201 Telephone, Telex, Facsimile and Mobile Phone Services 20,000 20,400 20,808 Bomet County Fiscal Strategy Paper, 2021 P a g e | 78 2210203 Courier and Postal Services 20,000 20,400 20,808 Travel Costs (airlines, bus, railway, mileage allowances, 2210301 etc.)-executive 1,200,000 1,224,000 1,248,480 Domestic Travel and Subs.- To capacity build and attend institutional meetings/trainings for urban planners, development control, solid management workshops and 2210399 trainings 1,000,000 1,020,000 1,040,400 2210502 Publishing and Printing Services -magazines and fl iers 300,000 306,000 312,120 Subscriptions to Newspapers, Magazines and Periodicals 2210503 -Executive 40,000 40,800 41,616 Advertising, Awareness & Publicity Campaigns-on waste 2210504 management 400,000 408,000 416,160 Other Operating expenses- Community Participation on urban planning issues, town committee ,market 2211399 stakeholders etc 1,200,000 1,224,000 1,248,480 Catering Services (receptions), Accommodation, Gifts, 2210801 Food and Drinks -Market stakeholder meetings 250,000 255,000 260,100 Boards, Committees, Conferences and Seminars -Urban 2210802 and town committees 2,400,000 2,448,000 2,496,960 2210103 Gas Expenses 55,000 56,100 57,222 Purchase of Uniforms and Clothing-Staff including 2211016 protective clothing for casual workers 200,000 204,000 208,080 2210302 Training expenses 600,000 612,000 624,240 Daily Subsistence Allowance -lunch allowances for field 2210303 operations 600,000 612,000 624,240 General Office Supplies (papers, pencils, forms, small 2211101 office equipment etc) 200,000 204,000 208,080 2211103 Sanitary and Cleaning Materials, Supplies and Services 350,000 357,000 364,140 3111002 Supplies of Computers and Printers 300,000 306,000 312,120 Maintenance Expenses- Motor vehicles-Heavy Garbage trucks and tractors allocated for solid waste collection 2220101 and other department vehicles 2,500,000 2,550,000 2,601,000 Fuel- Motor Vehicles for survey, garbage trucks and tractors transporting garbage on a daily basis from all 2211201 urban centers and markets in the entire county 3,000,000 3,060,000 3,121,200 Vehicle Insurance -Garbage trucks and tractors and other 2210904 department vehicles eg for survey 500,000 510,000 520,200 Total O&M 15,235,000 15,539,700 15,850,494 DEVELOPMENT Urban Infrastructure -Development of public utilities- Public toilets, Storm water drains and other urban public infrastructure in 20 wards outside the Municipality. 20,000,000 20,400,000 20,808,000 Development Total 20,000,000 20,400,000 20,808,000 TOTAL URBAN 35,235,000 35,939,700 36,658,494 HOUSING DEVELOPMENT Estimates Sub Item Sub Item Name 2021/2022 Estimates Estimates Recurrent Expenditure Travel Costs (airlines, bus, railway, mileage allowances, 2210301 etc.) -Executive 500,000 510,000 520,200 2211399 Other Operating expenses- Community Participation on 300,000 306,000 312,120 Bomet County Fiscal Strategy Paper, 2021 P a g e | 79 housing and partnerships in housing to stakeholders Catering Services (receptions), Accommodation, Gifts, 2210801 Food and Drinks 250,000 255,000 260,100 Boards, Committees, Conferences and Seminars -for 2210802 housing committee and County Housing Board 400,000 408,000 416,160 2211016 Purchase of Uniforms and Clothing-Staff 200,000 204,000 208,080 Accommodation - Domestic Travel -based on invitations, COG meetings, Development partners and State 2210302 department of Housing, urban and Infrastructure. 400,000 408,000 416,160 Daily Subsistence Allowance -housing committees and 2210303 Housing Board 600,000 612,000 624,240 General Office Supplies (papers, pencils, forms, small 2211101 office equipment etc) 300,000 306,000 312,120 3111002 Supplies of Computers and Printers 400,000 408,000 416,160 Total O&M 3,350,000 3,417,000 3,485,340 DEVELOPMENT Maintenance of Buildings and Stations -- Non-Residential 2220205 ie offices 2,800,000 2,856,000 2,913,120 0 0 Total-Housing 6,150,000 6,273,000 6,398,460 MUNICIPALITY Estimates Sub Item Sub Item Name 2021/2022 Estimates Estimates Recurrent Expenditure 2110117 Basic salary 22,093,440 22,535,309 22,986,015 2210101 Nssf 194,400 198,288 202,254 2210301 House allowance 9,078,000 9,259,560 9,444,751 2210314 Commuter 4,172,000 4,255,440 4,340,549 2210320 Leave allowance 258,000 263,160 268,423 2220103 Pension scheme 4,204,160 4,288,243 4,374,008 TOTAL PERSONAL EMOLUMENTS 40,000,000 40,800,000 41,616,000 2210102 Water and sewerage charges 20,000 20,400 20,808 2210101 Electricity 40,000 40,800 41,616 2210201 Telephone, Telex, Facsimile and Mobile Phone Services 10,000 10,200 10,404 2210203 Courier and Postal Services 10,000 10,200 10,404 Travel Costs (airlines, bus, railway, mileage allowances, 2210301 etc.) Executive and Board Members 700,000 714,000 728,280 Domestic Travel and Subs.-Others- Municipality Board members and Municipality staff to meetings and capacity 2210399 building trainings 200,000 204,000 208,080 2210502 Publishing and Printing Services 300,000 306,000 312,120 2210503 Subscriptions to Newspapers, Magazines and Periodicals 20,000 20,400 20,808 Advertising, Awareness & Publicity Campaigns for 2210504 Municipality activities 300,000 306,000 312,120 Other Operating expenses- Community Participation on Urban support projects by the world bank under the 2211399 KUSP programme 500,000 510,000 520,200 2210801 Catering Services (receptions), Accommodation, Gifts, 300,000 306,000 312,120 Bomet County Fiscal Strategy Paper, 2021 P a g e | 80 Food and Drinks -hosting KUSP assessment and inspection of works Boards, Committees, Conferences and Seminars-Board 2210802 members and staff with partners and related agencies 600,000 612,000 624,240 2210103 Gas Expenses-office 30,000 30,600 31,212 Daily Subsistence Allowance -Board members and municipal staff and municipal stakeholders, business 2210303 community, Municipal neighborhoods associations 500,000 510,000 520,200 General Office Supplies (papers, pencils, forms, small 2211101 office equipment etc) 600,000 612,000 624,240 2211103 Sanitary and Cleaning Materials, Supplies and Services 200,000 204,000 208,080 3111002 Supplies of Computers and Printers 650,000 663,000 676,260 2211301 Bank Service Commission and Charges 20,000 20,400 20,808 Total O&M 5,000,000 5,100,000 5,202,000 DEVELOPMENT KUSP (Municipal infrastructure) 168,000,000 171,360,000 174,787,200 TOTAL MUNICIPAL 173,000,000 176,460,000 179,989,200 Total PE 40,000,000 40,800,000 41,616,000 Total O&M 28,200,000 28,764,000 29,339,280 Total Other Recurrent 4,000,000 4,080,000 4,161,600 Total Development 225,800,000 230,316,000 234,922,320 GRAND TOTAL 298,000,000 303,960,000 310,039,200 CO-OPERATIVES AND ENTERPRISE DEVT BUDGET ESTIMATES COOPERATIVES AND ENTERPRISE DEVELOPMENT FY 2021/2022 FY 2022/2023 FY 2023/2024 Use of goods and services - - 2210102 Water and sewerage charges 200,000 204,000 208,080 2211201 Fuel and Lubricants 6,000,000 6,120,000 6,242,400 2210904 Motor vehicle insurance 500,000 510,000 520,200 2220101 Motor vehicle maintenance 2,500,000 2,550,000 2,601,000 2210101 Electricity 200,000 204,000 208,080 2210103 Gas expenses 20,000 20,400 20,808 3110701 Purchase of uniforms and clothing -staff 100,000 102,000 104,040 2211399 Other Operating expenses 500,000 510,000 520,200 2210203 Courier and Postal Services 50,000 51,000 52,020 2210301 Travel Costs (airlines, bus, railway, mileage, allowance 1,000,000 1,020,000 1,040,400 Bomet County Fiscal Strategy Paper, 2021 P a g e | 81 2210302 Accommodation - Domestic Travel 2,400,000 2,448,000 2,496,960 2210604 Hire of Transport 100,000 102,000 104,040 2210503 Subscriptions to Newspapers, Magazines and Periodicals 50,000 51,000 52,020 2210303 Daily Subsistence Allowance 1,900,000 1,938,000 1,976,760 2210703 Production and Printing of Training Materials 150,000 153,000 156,060 2210704 Hire of Training Facilities and Equipment 385,546 393,257 401,122 Catering Services (receptions), Accommodation, Gifts, 2210801 Food and Drinks 700,000 714,000 728,280 Boards, committees, conferences and seminars 2210802 (Community strategy activities) 350,000 357,000 364,140 2211301 Bank Service Commission and Charges - - - 2211306 Subscription to professional bodies 100,000 102,000 104,040 General Office Supplies (papers, pencils, forms, small 2211101 office equipment etc) 600,000 612,000 624,240 2211102 Supplies for accessories for computers and printers 50,000 51,000 52,020 2211103 Sanitary and Cleaning Materials, Supplies and Services 200,000 204,000 208,080 3111001 Purchase of office furniture and fittings 200,000 204,000 208,080 3110902 Purchase of household and institutional appliances 100,000 102,000 104,040 2211310 Policy development 500,000 510,000 520,200 Use of Goods and Services sub total 18,855,546 19,232,657 19,617,310 Other Recurrent Expenditure 18,855,546 19,232,657 19,617,310 3110704 Purchase of Motor cycles - - - 2210505 Trade shows and Exhibition 500,000 510,000 520,200 2210799 Training expenses 1,000,000 1,020,000 1,040,400 2211311 Consultancy Services-Environmental Impact Assessment 300,000 306,000 312,120 Another Rec Sub Total 20,655,546 21,068,657 21,490,030 Total O &M 20,655,546 21,068,657 21,490,030 TOTAL RECURRENT EXPENDITURE 20,655,546 21,068,657 21,490,030 P3. Agribusiness Development and Marketing - - SP3.1 Cooperative development - - - 2640303 Co-operative societies 18,500,000 18,870,000 19,247,400 Support to Dairy Cooperative societies 20,000,000 20,400,000 20,808,000 Bomet County Fiscal Strategy Paper, 2021 P a g e | 82 SP3.2 Value addition - - - Purchase of Agricultural machinery and Equipment- 3111103 Value Addition - - 3110504 Other infrastructure and Civil Works -Value addition 3,000,000 3,060,000 3,121,200 SP 3.3 Market Development - - - 3111403 Research (marketing development) - - 3110504 Other infrastructure and Civil Works - 1,000,000 1,020,000 1,040,400 TOTAL EXPENDITURE PROGRAM 3 42,500,000 43,350,000 44,217,000 P4. Enterprise development Fund - - Revolving Fund 40,500,000 41,310,000 42,136,200 TOTAL EXPENDITURE PROGRAM 3 42,500,000 43,350,000 44,217,000 TOTAL EXPENDITURE PROGRAM 4 40,500,000 41,310,000 42,136,200 Total Development Budget 83,000,000 84,660,000 86,353,200 TOTAL RECURRENT 20,655,546 21,068,657 21,490,030 GRAND TOTAL 103,655,546 105,728,657 107,843,230 Budget Estimates SECTOR FY2021/2022 FY2022/2023 FY2023/2024 COUNTY EXECUTIVES 185,000,000 188,700,000 192,474,000 Personal emoluments - - - Operation & maintenance 185,000,000 188,700,000 192,474,000 PSB 28,406,540 28,974,671 29,554,164 Operation & maintenance 28,406,540 28,974,671 29,554,164 ADMINISTRATION 56,035,461 57,156,170 58,299,294 Operation & maintenance 32,035,461 32,676,170 33,329,694 Development 24,000,000 24,480,000 24,969,600 PUBLIC SERVICE 2,131,933,665 2,174,572,338 2,218,063,785 Personal emoluments 1,926,933,665 1,965,472,338 2,004,781,785 Operation & maintenance 205,000,000 209,100,000 213,282,000 Development - - - ICT 35,205,000 35,909,100 36,627,282 Operation & maintenance 23,205,000 23,669,100 24,142,482 Development 12,000,000 12,240,000 12,484,800 FINANCE 182,969,289 186,628,675 190,361,248 Bomet County Fiscal Strategy Paper, 2021 P a g e | 83 Operation & maintenance 109,005,430 111,185,539 113,409,249 Development 73,963,859 75,443,136 76,951,999 ECONOMIC PLANNING 208,372,939 212,540,398 216,791,206 Operation & maintenance 41,018,965 41,839,344 42,676,131 Development 167,353,974 170,701,053 174,115,075 LANDS,HOUSING AND URBAN PLANNING 298,000,000 303,960,000 310,039,200 Personal emoluments 40,000,000 40,800,000 41,616,000 Operation & maintenance 32,200,000 32,844,000 33,500,880 Development 225,800,000 230,316,000 234,922,320 YOUTH, SPORTS, GENDER AND CULTURE 78,180,777 79,744,393 81,339,280 Operation & maintenance 34,180,777 34,864,393 35,561,680 Development 44,000,000 44,880,000 45,777,600 MEDICAL SERVICES & PUBLIC HEALTH 2,031,628,666 2,072,261,239 2,113,706,464 Personal emoluments 1,219,500,000 1,243,890,000 1,268,767,800 Operation & maintenance 567,720,903 579,075,321 590,656,828 Development 244,407,763 249,295,918 254,281,836 EDUCATION AND VOCATIONAL TRAINING 305,866,704 311,984,038 318,223,719 Operation & maintenance 132,356,250 135,003,375 137,703,443 Development 173,510,454 176,980,663 180,520,276 WATER SANITATION AND ENVIRONMENT 337,285,106 344,030,808 350,911,424 Operation & maintenance 122,800,000 125,256,000 127,761,120 Development 214,485,106 218,774,808 223,150,304 AGRICULTURE COOPERATIVES AND MARKETING 452,388,692 461,436,466 470,665,195 Operation & maintenance 16,590,000 16,921,800 17,260,236 Development 435,798,692 444,514,666 453,404,959 ROADS, PUBLIC WORKS & TRANSPORT 483,774,836 493,450,333 503,319,339 Operation & maintenance 108,673,772 110,847,247 113,064,192 Development 375,101,064 382,603,085 390,255,147 TRADE, ENERGY, TOURISM, INDUSTRY AND INVESTMENT 51,153,901 52,176,979 53,220,519 Operation & maintenance 12,123,901 12,366,379 12,613,707 Development 39,030,000 39,810,600 40,606,812 CO-OPERATIVES AND ENTERPRISE DEVELOPMENT 103,655,546 105,728,657 107,843,230 Operation & maintenance 20,655,546 21,068,657 21,490,030 Development 83,000,000 84,660,000 86,353,200 EXECUTIVE TOTAL 6,969,857,122 7,109,254,264 7,251,439,350 COUNTY ASSEMBLY 995,721,526 1,015,635,957 1,035,948,676 Personal emoluments 308,200,000 314,364,000 320,651,280 Bomet County Fiscal Strategy Paper, 2021 P a g e | 84 Operation & maintenance 298,121,526 304,083,957 310,165,636 Development 389,400,000 397,188,000 405,131,760 COUNTY TOTAL 7,965,578,648 8,124,890,221 8,287,388,025 Personal emoluments 3,494,633,665 3,564,526,338 3,635,816,865 Operation & maintenance 1,969,094,071 2,008,475,953 2,048,645,472 Development 2,501,850,912 2,551,887,930 2,602,925,689 Personal emoluments 44% 44% 44% Operation & maintenance 25% 25% 25% Development 31% 31% 31% ANNEX III: STATEMENT OF SPECIFIC FISCAL RISKS This section outline potential policy decisions and key areas of uncertainty that may have a material effect Bomet County Fiscal Strategy Paper, 2021 P a g e | 85 on the county’s fiscal outlook. It includes Potential policy decisions that could increase or decrease government expenditure depending on decisions taken and which of these decisions constitute risks to the fiscal forecasts but only to the extent that they cannot be managed within existing expenditure baselines or budget resources allowances. The fiscal risks arise from assumptions that underlie fiscal projections the growing wage bill, pending bills, magnitude of development projects, the pension scheme for staff among others.  Operationalization of the contributory pension scheme for staff devolved from the national government who were previously under the non-contributory scheme in line with County Government Retirement Benefit Scheme Act of September 2019 may pose a risk to the County wage bill.  Roll over of projects continue to expose the County to various risks including; completion, political and reputational risk due to increased magnitude of projects to be implemented in a subsequent year. This also increases the possibility of redundancy and obsoleteness as a result of projects losing relevance due to prolonged period to completion. This also leads to accumulation of pending bills for the County Government.  Delay in disbursement of funds from the National Government to the Counties has really affected the implementation of programmes at the Counties and this has also contributed to the increase in the number of pending bills due to cash flow challenges.  The reclassification of conditional grants from National Government to Counties to Equitable share will really affect the programmes especially in the Education department since most students heavily relied on Support to Youth polytechnics grant. This might affect the enrolment rate at the Vocational Training Centres.  The County overtime had maintained the fiscal responsibility of 35% in its expenditure Personnel emoluments. However, the growing needs among the departments to recruit key staff will lead to a continuous growth in compensation to employees hence poses the greatest fiscal risk yet to the County budget in the next MTEF period. Bomet County Fiscal Strategy Paper, 2021