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EMBU COUNTY GOVERNMENT 
 

 

 

 

 

APPROVED PROGRAMMED BASED BUDGET 

ESTIMATES 

FOR FINANCIAL YEAR 2024/2025 
 
 
 

 
 
 

JULY 2024 
 

 
 

 

 



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SUMMARY OF EMBU COUNTY REVENUE BASKET FOR THE BUDGET 
ESTIMATES 2024/2025 
 

 DESCRIPTION OF REVENUE ITEM AMOUNT  

Equitable Share Of Revenue From National Government 5,548,094,359 

Conditional Allocation for National Agricultural Value Chain Development 

Project(NAVCDP) 

151,515,152 

DANIDA Grant To Finance Primary Health Care in Devolved Context 6,630,000 

Conditional Additional Allocation for Community Health Promoters 60,300,000 

Financing Locally Led Climate Action(FLLoCA)- County Climate Resilience 

Investment(CCRI) Grant 

137,500,000 

Emergency Locust Response Project (ELRP) 104,600,000 

Aquaculture Business Development Project(ABDP) 10,237,551 

Kenya Devolution Support Programme II 37,500,000 

Kenya Urban Support Programme-Urban Institutional Grants 35,000,000 

Kenya Urban Support Programme- Urban Development Grants 52,595,562 

Kenya Agricultural Business Development Project(KABDP) 10,918,919 

Conditional Additional Allocation For Maintenance of County Roads From the Road 

Maintenance Levy Fund(RMLF) 

211,127,369 

Unspent Funds For the Youth Climate Action Fund Grant 6,724,310 

Local Sources 480,544,657 

Appropriations In Aid (AiA)- Ministerial-Other 21,200,000 

Appropriations In Aid (AiA)-Health 498,255,343 

TOTAL REVENUE 7,372,743,222 

 



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SUMMARY OF THE BUDGET BY VOTE AND CATEGORY FOR FY 2024/25 
PORTFOLIO  EMOLUMENTS   OPERATIONS   DEVELOPMENT   TOTAL  

Office of The Governor            173,081,039            89,601,611  13,000,000 275,682,650 

Finance and Economic Planning            123,331,239            72,098,938  2,000,000 197,430,177 

Education, Vocational Training 

Centers 

           370,298,561            24,000,000  194,600,000 588,898,561 

Health         1,500,309,494          566,122,163  144,469,997 2,210,901,654 

Roads, Public Works, Energy And 

Transport 

             23,530,740            13,700,000  710,729,040 747,959,780 

Trade, Tourism, Investment, Industrial 

Development And Marketing 

             14,173,240            18,823,575  198,722,737 231,719,552 

Agriculture, Livestock, Blue Economy 

And Cooperative Development 

           180,224,818          101,649,892  213,621,730 495,496,440 

Lands, Mining Housing, Physical 

Planning and Urban Development 

             44,140,920            15,882,000  107,216,549 167,239,469 

Water, Irrigation, Environment, 

Climate Change And Natural 

Resources 

             27,049,126            11,200,000  101,920,997 140,170,123 

Youth Empowerment And Sports, 

Gender, Culture, Children And Social 

Services 

             27,398,761          110,511,387  92,500,000 230,410,148 

Administration, Public Service, 

Devolution, Governance, ICT and 

GDU 

           580,234,460          202,500,000  4,000,000 786,734,460 

County Public Service Board              27,550,883              8,300,000  0 35,850,883 

County Assembly            353,952,928          352,394,144  100,000,000 806,347,072 

Embu Level 5 Hospital                              -              7,331,800  90,284,000 97,615,800 

Embu County Revenue Authority                              -            23,500,000  31,000,000 54,500,000 

Climate Change Unit                              -                             -  184,224,310 184,224,310 

Embu Municipality              16,399,990            37,566,591  67,595,562 121,562,143 

TOTAL         3,461,676,199       1,655,182,101            2,255,884,922          7,372,743,222  

 

 

 



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SUMMARY OF BUDGET BY PROGRAMMES AND SUB-PROGRAMMES 
 

ECONOMIC CLASSIFICATION   ESTIMATES    PROJECTED ESTIMATES  

2024/25 2025/26 2026/27 

Office of The Governor 

P1: General Administration Planning and 
Support Services 

             

170,609,590  

          

181,439,632  

         193,103,441  

SP1.1: Management of County Affairs (Office of 
Governor) 

             

170,609,590  

          

181,439,632  

          

193,103,441  

P2: County Leadership and Coordination 
               

52,536,530  

            

55,713,211  

           59,124,480  

SP2.1: Sub-County Administration and Field 
Services 

               

52,536,530  

            

55,713,211  

           59,124,480  

P3: County Government Advisory Services 
               

52,536,530  

            

55,713,211  

           59,124,480  

SP3.1: Public Sector Advisory Services (Legal, 
Political, and Economic Advisors) 

               

52,536,530  

            

55,713,211  

           59,124,480  

TOTAL 
             

275,682,650  

          

292,866,053  

         311,352,401  

Finance and Economic Planning 

P1: General Administration Planning and 
Support Services 

84,737,280 88,357,487 92,134,039 

SP1.1: Administration, Planning and Support 
Services 

84,737,280 88,357,487 92,134,039 

P2:Economic Policy and County Planning 32,729,493 34,254,969 35,852,280 

SP 2.1: Economic Development Planning and 
Coordination 

32,729,493 34,254,969 35,852,280 

P3:Revenue Management 80,399,560 84,098,543 87,969,138 

SP3.1: Revenue Management Services 80,399,560 84,098,543 87,969,138 

P4:Financial Management 40,338,034 42,182,272 44,111,815 

SP4.1: Control and Management of Public 
Finances 

40,338,034 42,182,272 44,111,815 

P4: Monitoring and Evaluation 9,771,509 10,198,419 10,644,207 

SP 4.1:Monitoring and Evaluation of projects 9,771,509 10,198,419 10,644,207 

P5:Research and Statistics 3,954,302 4,135,684 4,325,449 

SP5.1: County database  3,954,302 4,135,684 4,325,449 

TOTAL 251,930,177 263,227,373 275,036,929 

Health 

P1: Curative Health Services 1,349,620,909 1,435,072,786 1,527,089,443 

SP1.1: Primary Health Care 1,349,620,909 1,435,072,786 1,527,089,443 

P2: Preventive and Promotive Health Services 531,054,914 561,655,763 594,416,511 



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ECONOMIC CLASSIFICATION   ESTIMATES    PROJECTED ESTIMATES  

2024/25 2025/26 2026/27 

SP2.1: Health Promotion & Disease Control 531,054,914 561,655,763 594,416,511 

P3: General Administration Planning and 
Support Services 

427,841,631 452,622,080 479,160,426 

 SP3.1: General Administration services  427,841,631 452,622,080 479,160,426 

TOTAL 2,308,517,454 2,449,350,630 2,600,666,380 

County Assembly 

P1: General Administration Planning and 

Support Services  
671,029,718 717,957,373 768,770,781 

SP1.1: General Administration Planning and 

Support Services  
671,029,718 717,957,373 768,770,781 

P2: County Assembly Infrastructure 

Improvement 
135,317,354 147,787,230 161,461,620 

SP2.1: County Assembly Infrastructure 

Improvement 
135,317,354 147,787,230 161,461,620 

TOTAL 806,347,072 865,744,604 930,232,401 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 



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VOTE: OFFICE OF THE GOVERNOR 
 

PART A: VISION 

A Prosperous, Wealthy and Secure County      

 

PART B: MISSION  

To improve livelihoods through provision of suitable infrastructure, Investment Opportunities, 

legislation and security, while maintaining sustainable environmental management practices 

 

PART C: PERFORMANCE OVERVIEW AND BACKGROUND FOR PROGRAMME(S) 

FUNDING 

The Governorship as established in the County Government Act, 2012 is comprised of Office of 

the Governor, Office of the Deputy Governor and the County Executive Committee Office. It is 

charged with the mandate of providing County leadership in implementation of County Policy and 

development by ensuring the County Government works in harmony through improved policy 

direction, coordination and information sharing between County Government Ministries, 

Departments and Agencies. 

PART D. PROGRAMME OBJECTIVES 

PROGRAMME OBJECTIVES 

General Administration Planning and 

Support Services 

To ensure effective and efficient running of 

the county affairs as provided for by the 

constitution 

County Leadership and Coordination  To oversee the running of the various 

ministries and county entities 

County Government Advisory Services To provide timely advisory services to both 

county entities and the public 

 

 

 

 

 

 

 

 

 



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PART E. SUMMARY OF PROGRAMME OUTPUTS AND PERFORMANCE INDICATORS FOR 

2024/2025 - 2026/2027 

Sub 

Programme 

Delivery 

Unit 

Key Output 

(KO) 

Key 

Performance 

Indicators 

(KPIs) 

Targets 

2024/25 

Targets  

2025/26 

Targets  

2026/27 

Programme 1: General Administration Planning and Support Services 

Outcome: Improved coordination and support for implementing departments 

Management 

of County 

Affairs (Office 

of Governor) 

Directorate 

Office of 

Governor 

Cabinet 

meeting held 

 

No. of: 

Cabinet 

minutes 

12 12

  

12 

Generating 

Cabinet 

memos 

Number of 

Cabinet 

memos 

Generated 

120 120 120 

Generating 

County 

Executive 

bills 

Number of 

bills 

generated 

33 33 33 

Submission 

of Annual 

Progress 

reports 

Number of 

Annual 

progress 

reports 

4 4 4 

Delivering an 

Annual State 

of the County 

Address 

Copy of 

Annual State 

of the County 

Speech 

1 1 1 

Programme 2: County Leadership and Coordination  

Outcome: Improved Government policy formulation 

Sub-County 

Administration 

and Field 

Services 

(Office of 

County 

Secretary) 

Office of 

County 

Secretary 

Executive 

Policy 

formulated 

and 

Implemented 

 

Policy 

statements 

Number of 

circulars 

released 

 

 

10 

 

 

30 

15 

 

 

36 

20 

 

 

42 

Management 

of County 

Executive 

Services 

(Office of 

County 

Secretary) 

Office of 

County 

Secretary 

-Organizing 

Cabinet 

meetings 

- Generating 

agendas for 

Cabinet 

meetings 

No. of annual 

cabinet 

memos 

Executive 

Notice of 

meetings 

issued 

12 

 

 

12 

12 

 

 

12 

12 

 

 

12 



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Sub 

Programme 

Delivery 

Unit 

Key Output 

(KO) 

Key 

Performance 

Indicators 

(KPIs) 

Targets 

2024/25 

Targets  

2025/26 

Targets  

2026/27 

- Issuance of 

Cabinet 

Circulars 

Programme 3: County Government Advisory Services 

Outcome: Improved decision making on the County Government MDAs and reforms 

Public Sector 

Advisory 

Services 

(Legal, 

Political, and 

Economic 

Advisors) 

Directorate 

Office of 

the 

Governor 

-Meetings of 

the County 

Budget and 

Economic 

forum 

- County 

government 

legislative 

agenda 

implemented 

effectively 

- Public 

engagement 

on policy and 

legislative 

issues 

 

Number of 

Committee 

membership 

from Non-

state actors 

 

- Effective 

tracking of 

bills to be 

tabled in the 

County 

Assembly to 

ensure 

compliance 

4 

 

 

 

 

 

100% 

 

 

4 

 

 

 

 

 

100% 

 

 

4 

 

 

 

 

 

100% 

 

 

 

PART F: SUMMARY OF EXPENDITURE BY PROGRAMMES, 2024/2025 - 2026/2027 

ECONOMIC CLASSIFICATION   ESTIMATES    PROJECTED ESTIMATES  

2024/25 2025/26 2026/27 

P1: General Administration Planning and 
Support Services 

             170,609,590            181,439,632           193,103,441  

SP1.1: Management of County Affairs (Office of 
Governor) 

             170,609,590            181,439,632            

193,103,441  

P2: County Leadership and Coordination                52,536,530              55,713,211             59,124,480  

SP2.1: Sub-County Administration and Field 
Services 

               52,536,530              55,713,211             59,124,480  

P3: County Government Advisory Services                52,536,530              55,713,211             59,124,480  

SP3.1: Public Sector Advisory Services (Legal, 
Political, and Economic Advisors) 

               52,536,530              55,713,211             59,124,480  

TOTAL              275,682,650            292,866,053           311,352,401  

 



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PART G: SUMMARY OF EXPENDITURE BY VOTE AND ECONOMIC CLASSIFICATION, 

2024/2025 - 2026/2027 

ECONOMIC CLASSIFICATION ESTIMATES PROJECTED ESTIMATES 

2024/25 2025/26 2026/27 

Total Expenditure 262,682,650 278,566,053 295,622,401 

Compensation to Employees 173,081,039 180,004,281 187,204,452 

Use of Goods 89,601,611 98,561,772 108,417,949 

Capital Expenditure 13,000,000 14,300,000 15,730,000 

Non-financial assets 13,000,000 14,300,000 15,730,000 

TOTAL 275,682,650 292,866,053 311,352,401 

 

PART H: SUMMARY OF EXPENDITURE BY PROGRAMME, SUB-PROGRAMME AND 

ECONOMIC CLASSIFICATION, 2024/2025 - 2026/2027 

ECONOMIC CLASSIFICATION   ESTIMATES    PROJECTED ESTIMATES  

2024/25 2025/26 2026/27 

P1: General Administration Planning and 
Support Services 

             170,609,590            181,439,632           193,103,441  

SP1.1: Management of County Affairs (Office of 
Governor) 

             170,609,590            181,439,632            

193,103,441  

Recurrent Expenditure              157,609,590            167,139,632           177,373,441  

Compensation to Employees 
             103,848,623            108,002,568            

112,322,671  

Use of Goods                53,760,967              59,137,063             65,050,770  

Capital Expenditure                13,000,000              14,300,000             15,730,000  

Non-financial assets                13,000,000              14,300,000             15,730,000  

P2: County Leadership and Coordination                52,536,530              55,713,211             59,124,480  

SP2.1: Sub-County Administration and Field 
Services 

               52,536,530              55,713,211             59,124,480  

Recurrent Expenditure                52,536,530              55,713,211             59,124,480  

Compensation to Employees                34,616,208              36,000,856             37,440,890  

Use of Goods                17,920,322              19,712,354             21,683,590  

Capital Expenditure                             -                             -                             -    

Non-financial assets                             -                             -                             -    

P3: County Government Advisory Services                52,536,530              55,713,211             59,124,480  

SP3.1: Public Sector Advisory Services (Legal, 
Political, and Economic Advisors) 

               52,536,530              55,713,211             59,124,480  



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ECONOMIC CLASSIFICATION   ESTIMATES    PROJECTED ESTIMATES  

2024/25 2025/26 2026/27 

Recurrent Expenditure                52,536,530              55,713,211             59,124,480  

Compensation to Employees                34,616,208              36,000,856             37,440,890  

Use of Goods                17,920,322              19,712,354             21,683,590  

Capital Expenditure                             -                             -                             -    

Non-financial assets                             -                             -                             -    

TOTAL              275,682,650            292,866,053           311,352,401  

 

 

 

DETAILED RECURRENT EXPENDITURE BUDGET 

ITEM/SUB 

ITEM 

TITLE APPROVED 

BUDGET  

ESTIMATES 

2024/2025 

   

TOTAL RECURRENT EXPENDITURE 

 

262,682,650 

 

2110100 
 

BASIC SALARIES 

 

173,081,039 

  

TOTAL OPERATIONS AND MAINTENANCE EXPENDITURE 

 

89,601,611 

  

DEPUTY GOVERNOR’S OPERATIONS AND MAINTENANCE 

EXPENDITURE 

 

 

10,088,000 

   

OPERATIONS AND MAINTENANCE 

 

79,513,611 

    

 

2210200 
 

Communication, Supplies And Services 

 

1,362,000 

 

2210201 

 

Telephone, Telex, Facsimile And Mobile Phone Services 

 

500,000 

 

2210202 

 

Internet Connections 

 

50,000 

 

2210203 

 

Courier And Postal Services 

 

12,000 

 

2210204 

 

Leased Communication Lines 

 

800,000 

 

2210300 
 

Domestic Travel And Subsistence, And Other Transportation 

Costs 

 

16,500,000 

 

2210301 

 

Travel Costs (Airlines, Bus, Railway, Mileage Allowances, Etc.) 

 

6,000,000 

 

2210302 

 

Accommodation - Domestic Travel 

 

10,500,000 



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ITEM/SUB 

ITEM 

TITLE APPROVED 

BUDGET  

ESTIMATES 

2024/2025 

 

2210400 
 

Foreign Travel And Subsistence, And Other Transportation Costs 

 

9,601,611 

 

2210407 

 

State Visits Abroad 

 

9,601,611 

 

2210500 
 

Printing, Advertising And Information Supplies And Services 

 

4,800,000 

 

2210502 

 

Publishing And Printing Services 

 

2,400,000 

 

2210503 

 

Subscriptions To Newspapers, Magazines And Periodicals 

 

100,000 

 

2210504 

 

Advertising, Awareness And Publicity Campaigns 

 

1,500,000 

 

2210505 

 

Trade Shows And Exhibitions 

 

800,000 

 

2210600 
 

Rentals Of Produced Assets 

 

2,600,000 

 

2210603 

 

Rents And Rates - Non-Residential 

 

2,600,000 

 

2210800 
 

Hospitality Supplies And Services 

 

8,500,000 

 

2210801 

 

Catering Services (Receptions), Accommodation, Gifts, Food And 

Drinks 

 

4,500,000 

 

2210805 

 

National Celebrations 

 

4,000,000 

 

2210900 
 

Insurance Costs 

 

3,000,000 

 

2210904 

 

Motor Vehicle Insurance 

 

3,000,000 

 

2211000 
 

Specialized Materials And Supplies 

 

300,000 

 

2211016 

 

Purchase Of Uniforms And Clothing - Staff 

 

300,000 

 

2211100 
 

Office And General Supplies And Services 

 

4,000,000 

 

2211101 

 

General Office Supplies (Papers, Pencils, Forms, Small Office 

Equipment 

 

2,900,000 

 

2211102 

 

Supplies And Accessories For Computers And Printers 

 

600,000 

 

2211103 

 

Sanitary And Cleaning Materials, Supplies And Services 

 

500,000 

 

2211200 
 

Fuel Oil And Lubricants 

 

4,950,000 



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A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

ITEM/SUB 

ITEM 

TITLE APPROVED 

BUDGET  

ESTIMATES 

2024/2025 

 

2211201 

 

Refined Fuels And Lubricants For Transport 

 

4,500,000 

 

2211204 

 

Other Fuels (Wood, Charcoal, Cooking Gas Etc.) 

 

450,000 

 

2211300 
 

Other Operating Expenses 

 

15,500,000 

 

2211305 

 

Contracted Guards And Cleaning Services 

 

200,000 

 

2211306 

 

Membership Fees, Dues And Subscriptions To Professional And 

Trade Bodies 

 

1,100,000 

 

2211308 

 

Legal Dues/Fees, Arbitration And Compensation Payments 

 

7,000,000 

 

2211399 

 

Public Participation 

 

5,000,000 

 

2211399 

 

Corporate Communications/Public relation Consultancy 

 

2,200,000 

 

2220100 
 

Routine Maintenance - Vehicles And Other Transport Equipment 

 

2,600,000 

 

2220101 

 

Maintenance Expenses - Motor Vehicles 

 

2,600,000 

 

2220200 
 

Routine Maintenance - Other Assets 

 

1,200,000 

 

2220205 

 

Maintenance Of Building And Stations-Non-Residential 
 

700,000 

 

2220210 

 

Maintenance Of Computers, Software, And Networks 

 

500,000 

 

3111000 
 

Purchase Of Office Furniture And General Equipment 

 

4,600,000 

3111001 Purchase Of Office Furniture And Fittings  

1,400,000 

3111002 Purchase Of Computers, Printers And Other IT Equipment  

700,000 

3111099 Purchase Of Office Furniture And Fittings-Liaison Office  

2,500,000 

 
 

 

 

 

 

 

 



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DEPUTY GOVERNOR 

 

ITEM/SUB 

ITEM 

 TITLE  APPROVED 

BUDGET  

ESTIMATES 

2024/2025 

   

 OPERATIONS AND MAINTENANCE 

 

10,088,000 

 

2210200 
 

Communication, Supplies And Services 

 

350,000 

 

2210201 

 

Telephone, Telex, Facsimile And Mobile Phone Services 

 

300,000 

 

2210203 

 

Courier And Postal Services 

 

25,000 

 

2210204 

 

Leased Communication Lines 

 

25,000 

 

2210300 
 

Domestic Travel And Subsistence, And Other 

Transportation Costs 

 

4,400,000 

 

2210301 

 

Travel Costs (Airlines, Bus, Railway, Mileage Allowances, 

Etc.) 

 

1,600,000 

 

2210302 

 

Accommodation - Domestic Travel 

 

2,800,000 

 

2210400 
 

Foreign Travel And Subsistence, And Other Transportation 

Costs 

 

800,000 

 

2210407 

 

State Visits Abroad 

 

800,000 

 

2210500 
 

Printing, Advertising And Information Supplies And 

Services 

 

100,000 

 

2210503 

 

Subscriptions To Newspapers, Magazines And Periodicals 

 

100,000 

 

2210700 
 

Training Expenses 

 

350,000 



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A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

ITEM/SUB 

ITEM 

 TITLE  APPROVED 

BUDGET  

ESTIMATES 

2024/2025 

 

2210799 

 

Training Expenses-Other 

 

350,000 

 

2210800 
 

Hospitality Supplies And Services 

 

653,000 

 

2210801 

 

Catering Services (Receptions), Accommodation, Gifts, Food 

And Drinks 

 

653,000 

 

2210900 
 

Insurance Costs 

 

375,000 

 

2210904 

 

Motor Vehicle Insurance 

 

375,000 

 

2211100 

 

Office And General Supplies And Services 

 

1,000,000 

 

2211101 

 

General Office Supplies (Papers, Pencils, Forms, Small Office 

Equipment 

 

         650,000 

2211102 Supplies And Accessories For Computers And Printers 100,000 

2211103 Sanitary And Cleaning Materials, Supplies And Services 250,000 

2211200 Fuel Oil And Lubricants 1,500,000 

2211201 Refined Fuels And Lubricants For Transport 1,500,000 

2211300 Other Operating Expenses 250,000 

2211306 Membership Fees, Dues And Subscriptions To Professional 

And Trade Bodies 

250,000 

2220100 Routine Maintenance - Vehicles And Other Transport 

Equipment 

310,000 

2220101 Maintenance Expenses - Motor Vehicles 310,000 

 

 

DETAILED DEVELOPMENT EXPENDITURE BUDGET 

ITEM/SUB 

ITEM 

 TITLE  APPROVED 

BUDGET  

ESTIMATES  

2024/2025 

 TOTAL DEVELOPMENT EXPENDITURE 13,000,000 

3110300 Refurbishment Of Buildings 5,000,000 



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3110302 Refurbishment Of The Liaison Office 5,000,000 

2810200 Civil Contingency Reserves 8,000,000 

2810202 Emergency Fund 8,000,000 

 

 

 

 

 

 

 

 



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VOTE: FINANCE AND ECONOMIC PLANNING 
 

PART A: VISION 

To be a centre of excellence in planning, financial management and administration for a 

competitive and prosperous county with a high quality service delivery to improve the life for all 

citizens. 

 

PART B: MISSION 

To provide leadership and coordination in Planning, policy formulation, Financial Management 

and tracking results, and performance for Public Service for the County. 

 

PART C: Strategic Overview and Context for Budget Intervention; 

The overall goal of the sector is to enhance the capacity for planning and policy management and 

coordinate the development and implementation of the County Integrated Development Plan so as 

to make the county more competitive. The Ministry has to contend with challenges in budget 

implementation that includes; delayed exchequer release, stringent procurement and disbursement 

procedures and inadequate budget provisions.  

PART D. PROGRAMME OBJECTIVES 

PROGRAMME OBJECTIVE 

General Administration Planning and 

Support Services 

To facilitate the delivery of services to 

empowered, informed customers by an 

efficient, effective and service-oriented staff 

Economic Policy and County Planning 

 

To provide leadership and policy direction 

for effective service delivery 

Financial Management Services To develop, sustain and safeguard a 

transparent and accountable system for 

management of public finances 

 

 

 

 

 

 

 

 



17 

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PART E. SUMMARY OF PROGRAMME OUTPUTS AND PERFORMANCE INDICATORS FOR 

2024/2025 - 2026/2027 

Sub 

Programme 

Delivery 

Unit 

Key Output 

(KO) 

Key 

Performance 

Indicators 

(KPIs) 

Targets 

2024/25 

Targets 

2025/26 

Targets 

2026/27 

Programme 1: General Administration Planning and Support Services 

Outcome: An efficient, effective and service-oriented staff, empowered and informed customers 

Administration, 

Planning and 

Support Services 

County 

Treasury 

administrati

ve Office 

Improved 

services that 

enhances 

customer 

satisfaction 

No. of 

Policies, bills 

and legal 

notices 

developed & 

disseminated 

6 8 10 

Efficient 

and 

effective 

Accounting 

Services 

 

Annual 

Consolidated 

Financial 

Statements 

Appropri

ation 

accounts 

prepared 

and 

submitte

d to be 

laid 

before 

the 

County 

Assembl

y by 

Septemb

er 30th 

2025 

Appropri

ation 

accounts 

prepared 

and 

submitted 

to be laid 

before the 

County 

Assembly 

by 

Septembe

r 30th 

2026 

Appropriati

on accounts 

prepared 

and 

submitted to 

be laid 

before the 

County 

Assembly 

by 

September 

30th 2027 

Programme 2: Economic Policy and County Planning 

Outcome: A county enjoying a high standard of living 

Economic 

Development, 

Planning and 

Coordination 

Services 

Economic 

Developme

nt Planning 

and 

Coordinatio

n 

Coordinated 

planning 

and 

developmen

t 

Sector Plans 

Annual 

Progress  

Reports 

No. of sector  

plans 

implemented 

 

No. of 

flagship 

projects 

identified and 

implemented 

No. of 

development 

and planning 

8 

 

 

18 

 

 

 

40 

10 

 

 

20 

 

 

 

50 

10 

 

 

25 

 

 

 

60 



18 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

Sub 

Programme 

Delivery 

Unit 

Key Output 

(KO) 

Key 

Performance 

Indicators 

(KPIs) 

Targets 

2024/25 

Targets 

2025/26 

Targets 

2026/27 

committee 

meetings held 

Programme 3: Financial Management Services 

Outcome: A transparent and accountable system for the management of public financial 

resources 

Control and 

Management of 

Public Finances) 

Planning 

unit 

County 

Programme 

Based 

Budget 

Sector budget 

proposals, 

annual 

development 

plan (ADP), 

County Fiscal 

Strategy 

Paper (CFSP), 

County 

Budget 

Review and 

Outlook Paper 

(C-BROP), 

Programme-

based budget 

(PBB) 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ADP by 

1st 

Septemb

er 2024; 

CFSP 

prepared 

and 

submitte

d to 

assembly 

by 

February 

28th,202

5; C-

BROP 

prepared 

and 

submitte

d to  

assembly 

by 

Septemb

er 

30th,202

4, 

County 

Budget 

submitte

d to 

Assembl

y by 

30thApril 

2025 

 

ADP by 

1st 

Septembe

r 2025;  

CFSP 

prepared 

and 

submitted 

to 

assembly 

by 

February 

28th,2026

; C-

BROP 

prepared 

and 

submitted 

to  

assembly 

by 

Septembe

r 

30th,2025

, County 

Budget 

submitted 

to 

Assembly 

by 

30thApril 

2026 

 

 

ADP by 1st 

September 

2026; CFSP 

prepared 

and 

submitted to 

assembly by 

February 

28th,2027; 

C-BROP 

prepared 

and 

submitted to  

assembly by 

September 

30th,2026, 

County 

Budget 

submitted to 

Assembly 

by 30th April 

2027 

 

Monthly 



19 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

Sub 

Programme 

Delivery 

Unit 

Key Output 

(KO) 

Key 

Performance 

Indicators 

(KPIs) 

Targets 

2024/25 

Targets 

2025/26 

Targets 

2026/27 

 

 

Monthly 

reports to 

OCoB 

 

 

 

 

 

Monthly 

 

Monthly 

Revenue 

Management 

Services 

Finance 

Department 

Revenue 

collected 

 

 

 

 

 

Efficient 

and 

effective 

revenue 

collection 

Revenue 

collected as a 

percentage of 

the County 

Development 

Budget 

 

Functioning 

Revenue 

management 

system 

10.00% 

 

 

 

 

 

 

1 

15.00% 

 

 

 

 

 

 

1 

20.00% 

 

 

 

 

 

 

1 

 

 

 

PART F: SUMMARY OF EXPENDITURE BY PROGRAMMES, 2024/2025 - 2026/2027 

   ESTIMATES   PROJECTED ESTIMATES  

ECONOMIC CLASSIFICATION  2024/25   2025/26   2026/27  

P1: General Administration Planning and Support 
Services 

84,737,280 88,357,487 92,134,039 

SP1.1: Administration, Planning and Support Services 84,737,280 88,357,487 92,134,039 

P2:Economic Policy and County Planning 32,729,493 34,254,969 35,852,280 

SP 2.1: Economic Development Planning and 
Coordination 

32,729,493 34,254,969 35,852,280 

P3:Revenue Management 80,399,560 84,098,543 87,969,138 

SP3.1: Revenue Management Services 80,399,560 84,098,543 87,969,138 

P4:Financial Management 40,338,034 42,182,272 44,111,815 

SP4.1: Control and Management of Public Finances 40,338,034 42,182,272 44,111,815 

P4: Monitoring and Evaluation 9,771,509 10,198,419 10,644,207 

SP 4.1:Monitoring and Evaluation of projects 9,771,509 10,198,419 10,644,207 

P5:Research and Statistics 3,954,302 4,135,684 4,325,449 

SP5.1: County database  3,954,302 4,135,684 4,325,449 

TOTAL 251,930,177 263,227,373 275,036,929 



20 

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PART G: SUMMARY OF EXPENDITURE BY VOTE AND ECONOMIC CLASSIFICATION, 

2024/2025 - 2026/2027 

 ECONOMIC CLASSIFICATION 
ESTIMATES PROJECTED ESTIMATES 

2024/25 2025/26 2026/27 

Total Expenditure  218,930,177    228,643,373    238,792,897  

Compensation to Employees   123,331,239    128,264,489    133,395,068  

Use of Goods     95,598,938    100,378,885    105,397,829  

Capital Expenditure     33,000,000      34,584,000      36,244,032  

Non-financial assets     33,000,000      34,584,000      36,244,032  

TOTAL  251,930,177    263,227,373    275,036,929  

 

 

 

PART H: SUMMARY OF EXPENDITURE BY PROGRAMME, SUB-PROGRAMME AND 

ECONOMIC CLASSIFICATION, 2024/2025 - 2026/2027 

   ESTIMATES   PROJECTED ESTIMATES  

ECONOMIC CLASSIFICATION  2024/25   2025/26   2026/27  

P1: General Administration Planning and Support 
Services 

84,737,280 88,357,487 92,134,039 

SP1.1: Administration, Planning and Support 
Services 

84,737,280 88,357,487 92,134,039 

Recurrent Expenditure 84,737,280 88,357,487 92,134,039 

Compensation to Employees 61,665,620 64,132,244 66,697,534 

Use of Goods 23,071,660 24,225,243 25,436,505 

Capital Expenditure - - - 

Non-financial assets - - - 

P2:Economic Policy and County Planning 32,729,493 34,254,969 35,852,280 

SP 2.1: Economic Development Planning and 
Coordination 

32,729,493 34,254,969 35,852,280 

Recurrent Expenditure 32,729,493 34,254,969 35,852,280 

Compensation to Employees 11,099,812 11,543,804 12,005,556 

Use of Goods 21,629,681 22,711,165 23,846,724 

Capital Expenditure - - - 

Non-financial assets - - - 

P3:Revenue Management 80,399,560 84,098,543 87,969,138 

SP3.1: Revenue Management Services 80,399,560 84,098,543 87,969,138 



21 

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Recurrent Expenditure 49,399,560 51,610,543 53,921,714 

Compensation to Employees 25,899,560 26,935,543 28,012,964 

Use of Goods 23,500,000 24,675,000 25,908,750 

Capital Expenditure 31,000,000 32,488,000 34,047,424 

Non-financial assets 31,000,000 32,488,000 34,047,424 

P4:Financial Management 40,338,034 42,182,272 44,111,815 

SP4.1: Control and Management of Public Finances 40,338,034 42,182,272 44,111,815 

Recurrent Expenditure 40,338,034 42,182,272 44,111,815 

Compensation to Employees 17,266,373 17,957,028 18,675,310 

Use of Goods 23,071,660 24,225,243 25,436,505 

Capital Expenditure - - - 

Non-financial assets - - - 

 P4: Monitoring and Evaluation 9,771,509 10,198,419 10,644,207 

SP 4.1:Monitoring and Evaluation of projects 9,771,509 10,198,419 10,644,207 

Recurrent Expenditure 9,771,509 10,198,419 10,644,207 

Compensation to Employees 6,166,562 6,413,224 6,669,753 

Use of Goods 3,604,947 3,785,194 3,974,454 

Capital Expenditure - - - 

Non-financial assets - - - 

P5:Research and Statistics 3,954,302 4,135,684 4,325,449 

SP5.1: County database  3,954,302 4,135,684 4,325,449 

Recurrent Expenditure 1,954,302 2,039,684 2,128,841 

Compensation to Employees 1,233,312 1,282,645 1,333,951 

Use of Goods 720,989 757,039 794,891 

Capital Expenditure 2,000,000 2,096,000 2,196,608 

Non-financial assets 2,000,000 2,096,000 2,196,608 

TOTAL 251,930,177 263,227,373 275,036,929 

 

 

 

DETAILED RECURRENT EXPENDITURE BUDGET  

FINANCE, PLANNING & ECONOMIC AFFAIRS 

ITEM/SUB 

ITEM 

 TITLE  APPROVED 

BUDGET  

ESTIMATES 

2024/2025 

   

TOTAL RECURRENT EXPENDITURE 

 

195,430,177 

 

2110100 
 

BASIC SALARIES 

 

123,331,239 



22 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

ITEM/SUB 

ITEM 

 TITLE  APPROVED 

BUDGET  

ESTIMATES 

2024/2025 

  

TOTAL OPERATIONS AND MAINTENANCE 

EXPENDITURE 

 

72,098,938 

  

INTERNAL AUDIT OPERATIONS AND MAINTENANCE 

EXPENSES 

 

1,500,000 

   

OPERATIONS AND MAINTENANCE 

 

70,598,938 

      

 

2210100 
 

Utilities, Supplies And Services 

 

25,969,756 

 

2110101 

 

Electricity  

 

18,869,756 

 

2110102 

 

Water Sewerage Charges 

 

7,100,000 

 

2210200 
 

Communication Supplies And Services 

 

780,000 

 

2110201 

 

Telephone, Telex, Facsimile And Mobile Phone Services  

 

500,000 

 

2110202 

 

Internet Connections 

 

150,000 

 

2210203 

 

Courier And Postal Services 

 

30,000 

 

2210204 

 

Leased Communication Lines 

 

100,000 

 

2210300 
 

Domestic Travel And Subsistence And Other Transportation 

Costs 

 

3,559,182 

 

2210301 

 

Travel Costs (Airlines, Bus, Railway, Mileage Allowances, Etc.)  

 

1,359,182 

 

2210302 

 

Accommodation - Domestic Travel 

 

2,200,000 

 

2210400 
 

Foreign Travel And Subsistence, Other Transportation Costs 

 

1,000,000 

 

2210407 

 

State Visits Abroad 

 

1,000,000 

 

2210500 
 

Printing, Advertisement And Information Supplies And 

Services 

 

400,000 



23 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

ITEM/SUB 

ITEM 

 TITLE  APPROVED 

BUDGET  

ESTIMATES 

2024/2025 

 

2210503 

 

Subscription To Newspapers, Magazines And Periodicals 

 

150,000 

 

2210504 

 

Advertising, Awareness And Publicity Campaigns 

 

100,000 

 

2210505 

 

Trade Shows And Exhibitions 

 

150,000 

 

2210800 
 

Hospitality Supplies And Services 

 

300,000 

 

2210801 

 

Catering Services (Reception) Accommodation And Gifts, Food 

And Drinks 

 

300,000 

 

2211100 
 

Office And General Supplies And Services 

 

1,020,000 

 

2211101 

 

General Office Supplies (Papers, Pencils, Forms, Small Office 

Equipment Etc.)  

 

500,000 

 

2211102 

 

Supplies And Accessories For Computers And Printers 

 

300,000 

 

2211103 

 

Sanitary And Cleaning Materials, Supplies And Services 

 

120,000 

 

2211104 

 

Computer Programming And System Support 

 

100,000 

 

2211200 
 

Fuels Oils And Lubricants 

 

3,050,000 

 

2211201 

 

Refined Fuel And Lubricants For Transport 

 

3,000,000 

 

2211204 

 

Other Fuels (Wood, Gas, Charcoal,) 

 

50,000 

 

2210900 
 

Insurance Costs 

 

500,000 

 

2210910 

 

Motor Vehicle Insurance 

 

500,000 

 

2211300 
 

Other Operating Expenses 

 

7,400,000 

 

2211301 

 

Bank Service Commission And Charges 

 

100,000 

 

2211305 

 

Contracted Guards And Cleaning Services 

 

100,000 

 

2211306 

  

2,200,000 



24 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

ITEM/SUB 

ITEM 

 TITLE  APPROVED 

BUDGET  

ESTIMATES 

2024/2025 

Membership Fees, Dues And Subscriptions To Professional And 

Trade Bodies 

 

2211328 

 

Monitoring And Evaluation 

 

3,000,000 

 

2211399 

 

Resource Mobilization Activities 

 

2,000,000 

 

2220100 
 

Routine Maintenance - Vehicles And Other Transport 

Equipment 

 

1,230,000 

 

2220101 

 

Maintenance Expenses-Motor Vehicles  

 

1,230,000 

 

2220200 
 

Routine Maintenance - Other Assets 

 

150,000 

 

2220202 

 

Maintenance Of Office Furniture And Equipment 

 

100,000 

 

2220205 

 

Maintenance Of Buildings And Stations - Non-Residential 

 

50,000 

 

2640500 

 

Others Capital Grants And Transfers 

 

23,740,000 

 

2640505 

 

Budget Preparations( Pre And Post Budget) 

 

8,000,000 

 

2640505 

 

Preparation Of Planning And Budget Documents 

 

8,940,000 

 

2640505 

 

Budget Management And Liaison Operations 

 

3,300,000 

 

2640505 

 

Budget Implementation And Reporting 

 

3,500,000 

3111000 Purchase Of Office Furniture And General Equipment  

1,500,000 

3111002 Purchase Of Computers, Printers And Other IT Equipment  

1,500,000 

 

 

 

INTERNAL AUDIT EXPENSES 

 



25 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

ITEM/ 

SUB ITEM 

 TITLE  APPROVED 

BUDGET  

ESTIMATES  

2024/2025 

  

 

OPERATIONS AND MAINTENANCE 

 

 

1,500,000 

 

 

2210200 

 

 

Communication Supplies and Services 

 

250,000 

 

2210201 

 

Telephone, Telex, Facsimile and Mobile Phone Services  

250,000 

 

2210300 
 

Domestic Travel and Subsistence And Other Transportation 

Costs 

500,000 

 

2210301 

 

Travel Costs (Airlines, Bus, Railway, Mileage Allowances, Etc.)  

500,000 

 

2210700 
 

Training Expenses 

300,000 

 

2210799 

 

Training Expenses-Other 

300,000 

 

2210800 
 

Hospitality Supplies and Services 

200,000 

 

2210802 

 

Boards, Committees, Conferences and Seminars 

200,000 

 

2211200 
 

Fuels Oils And Lubricants 

250,000 

 

2211201 

 

Refined Fuel And Lubricants For Transport 

250,000 

 

 

EMBU COUNTY REVENUE AUTHORITY EXPENSES 
ITEM/SUB 

ITEM 

 TITLE  APPROVED 

BUDGET  

ESTIMATES 

2024/2025 

   

OPERATIONS AND MAINTENANCE EXPENDITURE 

 

23,500,000 

     

 

2210100 
 

Utilities, Supplies And Services 

 

200,000 

 

2210101 

 

Electricity 
 

200,000 



26 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

 

2210200 
 

Communication Supplies And Services 

 

200,000 

 

2110201 

 

Telephone, Telex, Facsimile And Mobile Phone Services  

 

200,000 

 

2210300 
 

Domestic Travel And Subsistence And Other Transportation 

Costs 

 

1,800,000 

 

2210301 

 

Travel Costs (Airlines, Bus, Railway, Mileage Allowances, Etc.)  

 

700,000 

 

2210302 

 

Accommodation - Domestic Travel 

 

1,100,000 

 

2210500 
 

Printing, Advertisement And Information Supplies And Services 

 

3,500,000 

 

2210504 

 

Advertising, Awareness And Publicity Campaigns 

 

 300,000 

 

2210599 

 

Printing-Other 

 

3,200,000 

2210700 Training Expenses   

500,000 

2210799 Training Expenses-Other  

500,000 

 

2210800 
 

Hospitality Supplies And Services 

 

3,900,000 

 

2210801 

 

Catering Services (Reception) Accommodation, And Gifts, Food And 

Drinks 

 

400,000 

2210802 Boards,Committees,Conferences And Seminars  

2,300,000 

 

2210809 

 

Board and Committee Allowances 

 

1,200,000 

2211000 Specialized Materials And Supplies  

1,000,000 

2211016 Purchase Of Uniforms And Clothing - Staff  

1,000,000 

 

2211100 
 

Office And  General Supplies And Services 

 

400,000 

 

2211101 

 

General Office Supplies (Papers, Pencils, Forms, Small Office 

Equipment Etc.)  

 

400,000 

 

2211200 
 

Fuels Oils And Lubricants 

 

3,800,000 

 

2211201 

 

Refined Fuel And Lubricants For Transport 

 

3,800,000 



27 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

 

2210900 
 

Insurance Costs 

 

800,000 

 

2210904 

 

Motor Vehicle Insurance  

 

800,000 

 

2220100 
 

Routine Maintenance - Vehicles And Other Transport 

Equipment 

 

1,500,000 

 

2220101 

 

Maintenance Expenses-Motor Vehicles  

 

1,500,000 

3110700 Purchase Of Motor Vehicles And Other Transport Equipment 2,500,000 

3110701 Purchase Of Ten (10) Motor Bikes 2,500,000 

 

3111000 
 

Purchase Of Office Furniture And General Equipment 

 

400,000 

 

3111002 

 

Purchase Of Computers, Printers And Other IT Equipment 

 

400,000 

 

3111100 
 

Purchase Of Specialized Plant, Equipment And Machinery 

 

3,000,000 

 

3111111 

 

End User Computing For ECRA Offices 

 

3,000,000 

 

 

 

 

 

 

 

 

 

DETAILED DEVELOPMENT EXPENDITURE BUDGET 

ITEM/SUB 

ITEM 

 TITLE  APPROVED 

BUDGET  

ESTIMATES 

2024/2025 

   

TOTAL DEVELOPMENT EXPENDITURE 

 

2,000,000 

 

2640500 

 

Others Capital Grants And Transfers 

 

2,000,000 



28 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

ITEM/SUB 

ITEM 

 TITLE  APPROVED 

BUDGET  

ESTIMATES 

2024/2025 

 

2640503 

 

Development Of County Knowledge Repository 

 

2,000,000 

 

 

EMBU COUNTY REVENUE AUTHORITY 

ITEM/SUB 

ITEM 

 TITLE  APPROVED 

BUDGET  

ESTIMATES 

2024/2025 

   

TOTAL DEVELOPMENT EXPENDITURE 

 

31,000,000 

 

3110500 
 

Construction And Civil Works 

 

1,000,000 

 

3110506 

 

Construction Of Cess Structures In All Cess Points 

 

1,000,000 

 

3110400 
 

Purchase Of Household Furniture And Institutional 

Equipment 

 

30,000,000 

 

3110402 
 

Purchase Of Revenue System 

 

30,000,000 

 

 

 

 

 

 

 

 

 



29 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

VOTE: HEALTH 
 

PART A: VISION   

Is ideally to achieve the state of a leading county in provision of quality health care services that 

is accessible, equitable, affordable and sustainable for the residents of Embu County 

PART B: MISSION  

To promote and provide quality health care services to the people of Embu County. 

PART C: PERFORMANCE OVERVIEW AND BACKGROUND FOR PROGRAMME(S) 

FUNDING 

The county has made significant investments to upgrade, expand and renovate existing facilities 

to provide comprehensive health care. In the last two financial years, there has been increased 

focus on preventive and promotive health care services to ease pressure on limited resources 

available for curative health care. These initiatives ensure the county has a healthy and productive 

population for wealth creation.  

PART D. PROGRAMME OBJECTIVES 

PROGRAMME OBJECTIVE 

Curative Health Services To improve health status of the individual, 

family and community 

Preventive and promotive Health Services To improve hospitals infrastructure and 

strengthen human resource capacity 

General Administration Planning and Support 

Services 

To improve service delivery and provide 

supportive function to departments under the 

health sector 

 

 

PART E. SUMMARY OF PROGRAMME OUTPUTS AND PERFORMANCE INDICATORS FOR 

2024/2025 - 2026/2027 

Sub 

Programme 

Delivery 

Unit 

Key Output 

(KO) 

Key 

Performanc

e Indicators 

(KPIs) 

Targets 

2024/25 

Targets 

2025/26 

Targets 

2026/27 

Programme 1: Curative Health Services 

Outcome: Improved health status of the individual, family and community 

Primary 

Healthcare 

All Health 

Facilities 

Access to 

Primary 

Healthcare 

No. of 

functional 

Primary 

Healthcare 

91 

Health 

centres 

and 

94 Health 

centres 

and 

97 Health 

centers and 

dispensarie

s 



30 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

Sub 

Programme 

Delivery 

Unit 

Key Output 

(KO) 

Key 

Performanc

e Indicators 

(KPIs) 

Targets 

2024/25 

Targets 

2025/26 

Targets 

2026/27 

facilities in 

the county 

dispensar

ies 

dispensari

es 

No. of health 

personnel 

per 

population: 

 

 

 

1 Doctor 

per 

10,000 

populatio

n; 

1 Nurse 

per 600 

populatio

n 

1 Doctor 

per 9,000 

populatio

n; 

1 Nurse 

per 500 

populatio

n 

1 Doctor 

per 8,000 

population; 

1 Nurse per 

400 

population 

 

Health 

supplies and 

consumables 

% of days 

the health 

supplies and 

consumables 

are available 

80% 90% 100% 

Programme 2: Preventive and Promotive Health Services 

Outcome: Improved hospitals infrastructure and strengthened human resource capacity 

Health 

Promotion 

and Disease 

Control 

 

County 

Director of  

Health 

Capacity 

building of 

health workers 

strengthened 

 

%of health 

workers 

trained 

70% 80% 90% 

Exclusive 

breastfeeding 

at 6 months 

 

%of  babies 

on exclusive 

breastfeedin

g 

 

60% 

 

70% 

 

80% 

 

Increased 

number of  

immunized 

children 

% of 

children 

immunized 

 

 

 

90% 

 

95% 

 

 

100% 

 

 

Availability of 

family 

planning 

commodities, 

condoms. 

% of days in 

a year the 

family 

planning 

commodities

70% 

 

80% 

 

 

90% 

 

 



31 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

Sub 

Programme 

Delivery 

Unit 

Key Output 

(KO) 

Key 

Performanc

e Indicators 

(KPIs) 

Targets 

2024/25 

Targets 

2025/26 

Targets 

2026/27 

, condoms 

are available 

Commemorati

on of various 

health world 

days 

No. of World 

health days 

commemora

te 

10 

 

12 

 

 

14 

County 

Diseases 

Surveillanc

e Unit 

Increased case 

detection and 

response 

% of cases 

detected and 

investigated 

100% 100% 100% 

Community 

Health 

Coordinato

rs 

Increased No. 

of functional 

community 

units 

established 

No. of 

community 

health units 

established 

10 14 18 

Programme 3:General Administration Planning and Support Services 

Outcome: Improved service delivery and supportive functions to departments under the health 

sector 

General 

Administratio

n Services 

Chief 

Officer and 

Technical 

Services 

Improved 

services that 

enhances 

customer 

satisfaction 

% rating in 

efficiency 

and 

effectiveness 

in relation to 

service 

delivery 

100% 100% 100% 

 

 

PART F: SUMMARY OF EXPENDITURE BY PROGRAMMES, 2024/2025 - 2025/2026 

   ESTIMATES  PROJECTED ESTIMATES 

ECONOMIC CLASSIFICATION 2024/25 2025/26 2026/27 

P1: Curative Health Services 1,349,620,909 1,435,072,786 1,527,089,443 

SP1.1: Primary Health Care 1,349,620,909 1,435,072,786 1,527,089,443 

P2: Preventive and 
Promotive Health Services 

531,054,914 561,655,763 594,416,511 

SP2.1: Health Promotion & 
Disease Control 

531,054,914 561,655,763 594,416,511 



32 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

P3: General Administration 
Planning and Support 
Services 

427,841,631 452,622,080 479,160,426 

 SP3.1: General 
Administration services  

427,841,631 452,622,080 479,160,426 

TOTAL 2,308,517,454 2,449,350,630 2,600,666,380 

 

 

 

PART G: SUMMARY OF EXPENDITURE BY VOTE AND ECONOMIC CLASSIFICATION, 

2024/2025 - 2026/2027 

   ESTIMATES  PROJECTED ESTIMATES 

ECONOMIC 

CLASSIFICATION 
2024/25 2025/26 2026/27 

Total Expenditure 2,073,763,457.00 2,191,121,233.06 2,316,614,043.94 

Compensation to Employees 1,500,309,494.00 1,560,321,873.76 1,622,734,748.71 

Use of Goods 
573,453,963.00 630,799,359.30 693,879,295.23 

Capital Expenditure 
234,753,997.00 258,229,396.70 284,052,336.37 

Non-financial assets 
234,753,997.00 258,229,396.70 284,052,336.37 

TOTAL 
2,308,517,454.00 2,449,350,629.76 2,600,666,380.31 

 

PART H: SUMMARY OF EXPENDITURE BY PROGRAMME, SUB-PROGRAMME AND 

ECONOMIC CLASSIFICATION, 2024/2025 - 2026/2027 

   ESTIMATES  PROJECTED ESTIMATES 

ECONOMIC CLASSIFICATION 2024/25 2025/26 2026/27 

P1: Curative Health Services 1,349,620,909 1,435,072,786 1,527,089,443 

SP1.1: Primary Health Care 1,349,620,909 1,435,072,786 1,527,089,443 

Recurrent Expenditure 1,136,537,411 1,200,680,939 1,269,258,411 

Compensation To Employees 825,170,222 858,177,031 892,504,112 

Use of Goods 311,367,190 342,503,909 376,754,299 

Capital Expenditure 213,083,497 234,391,847 257,831,032 

Non-financial assets 213,083,497 234,391,847 257,831,032 

P2: Preventive and Promotive 
Health Services 

531,054,914 561,655,763 594,416,511 

SP2.1: Health Promotion & 
Disease Control 

531,054,914 561,655,763 594,416,511 

Recurrent Expenditure 516,607,914 545,764,063 576,935,641 



33 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

   ESTIMATES  PROJECTED ESTIMATES 

ECONOMIC CLASSIFICATION 2024/25 2025/26 2026/27 

Compensation To Employees 375,077,374 390,080,468 405,683,687 

Use of Goods 141,530,541 155,683,595 171,251,954 

Capital Expenditure 14,447,000 15,891,700 17,480,870 

Non-financial assets 14,447,000 15,891,700 17,480,870 

P3: General Administration 
Planning and Support Services 

427,841,631 452,622,080 479,160,426 

 SP3.1: General Administration 
services  

427,841,631 452,622,080 479,160,426 

Recurrent Expenditure 420,618,131 444,676,231 470,419,991 

Compensation To Employees 300,061,899 312,064,375 324,546,950 

Use of Goods 120,556,233 132,611,856 145,873,041 

Capital Expenditure 7,223,500 7,945,850 8,740,435 

Non-financial assets 7,223,500 7,945,850 8,740,435 

 TOTAL 2,308,517,454 2,449,350,630 2,600,666,380 

 

 

DETAILED RECURRENT EXPENDITURE BUDGET 

ITEM/SUB 

ITEM 

TITLE APPROVED 

BUDGET  

ESTIMATES 

2024/2025 

   

TOTAL RECURRENT EXPENDITURE 

 

1,568,176,314 

 

2110101 
 

BASIC SALARIES 

 

1,500,309,494 

   

TOTAL OPERATIONS AND MAINTENANCE EXPENDITURE 

 

67,866,820 

     

 CONDITIONAL ADDITIONAL ALLOCATION FOR 

COMMUNITY HEALTH PROMOTERS EXPENSES 

60,300,000 

  

DANIDA GRANT TO FINANCE PRIMARY HEALTH CARE 

IN DEVOLVED CONTEXT EXPENSES 

 

 

6,630,000 

  

 

OPERATIONS AND MAINTENANCE 

 

 

936,820 

 

2211000 
 

Specialized Materials And Supplies 

 

936,820 



34 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

ITEM/SUB 

ITEM 

TITLE APPROVED 

BUDGET  

ESTIMATES 

2024/2025 

 

2211015 

 

Supply Of Food Stuffs At Siakago Hospital -Born Again Ltd 
 

173,370 

 

2211015 

 

Supply Of Food Stuffs At Kianjokoma Hospital -Born Again Ltd 

 

273,450 

 

2211015 

 

Supply Of Milk At Kianjokoma Hospital –Jubilee Empire 

International  

 

490,000 

 

 

Embu Level 5 

ITEM/ 

SUB ITEM 

TITLE 

 

APPROVED 

BUDGET  

ESTIMATES 

2024/2025 

   

OPERATIONS AND MAINTENANCE EXPENDITURE 

 

7,331,800 

 

2211000 
 

Specialized Materials And Supplies 

 

4,984,000 

 

2211002 

 

Supply Of Non-Pharms-Kemuwa General Supplies 

 

2,038,000 

 

2211015 

 

Supply Of Food-Born Again Ltd 

 

480,000 

 

 

2211099 

 

Supply And Installation Of Workshop Tools And Machines-Diamond 

Spear General Supplies 

 

 

2,466,000 

 

2211100 
 

Office And General Supplies And Services 

 

1,161,000 

 

2211103 

 

Delivery Of Cleaning Materials And Detergent-Kassim Investment 

Ltd 

 

1,161,000 

 

2211200 
 

Fuels Oils And Lubricants 

 

1,186,800 

 

2211204 

 

Supply Of Firewood And Gas-Ivanguaria Company 

 

1,186,800 

 

 

 

 

 



35 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

APPROPRIATION IN AID (AiA) FOR THE FACILITY IMPROVEMENT FUND 

 

 

 

HEALTH UNIT APPROVED 

BUDGET  

ESTIMATES 

2024/2025 

 

OPERATIONS AND MAINTENANCE EXPENDITURE 

 

498,255,343 

 

Embu Level 5 Hospital 

 

329,800,000 

 

Level 4 Hospitals 

 

33,839,889 

 

Level 3 Hospitals 

 

32,100,928 

 

Level 2 Facilities 

 

42,463,515 

 

Public Health 

 

45,103,351 

 

Medical Services-Headquarters 

 

14,947,660 

*Breakdown of Budget Estimates in Annex 1 

 
 

 

 

 

 

ITEM/SUB 

ITEM 

TITLE BUDGET  

ESTIMATES 

2024/2025 

  

TOTAL OPERATIONS AND MAINTENANCE 

 

60,300,000 

 

2211300 

 

Other Operating Expenses 

 

60,300,000 

 

2211399 

 

Community Health Promoters(1563) Stipend 

 

60,300,000 

 

CONDITIONAL ADDITIONAL ALLOCATION FOR COMMUNITY HEALTH PROMOTERS 

EXPENSES 



36 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

 

 

ITEM/ 

SUB ITEM 

TITLE  APPROVED 

BUDGET 

ESTIMATES 

2024/2025 

  

OPERATIONS AND MAINTENANCE 

 

6,630,000 

 

2210100 

 

Utilities Supplies And Services 

 

819,485 

 

2210101 

 

Electricity 

 

600,000 

 

2210102 

 

Water And Sewerage Charges 

 

219,485 

 

2210200 

 

Communication Supplies And Services 

 

200,000 

 

2210201 

 

Telephone, Telex, Facsimile And Mobile Phone Services 

 

200,000 

 

2210500 

 

Printing, Advertisement, And Information Supplies And Services 

 

304,386 

 

2210502 

 

Publishing And Printing Services 

 

304,386 

 

2210800 

 

Hospitality Supplies And Services 

 

895,468 

 

2210801 

 

Catering Services (Receptions) Accommodation Gifts Food And Drinks 

 

435,681 

 

2210802 

 

Boards, Committees, Conferences And Seminars 

 

459,787 

 

2211000 

 

Specialized Materials And Supplies 

 

3,217,657 

 

2211002 

 

Dressing And Other Non-Pharmaceutical Medical Items 

 

1,226,195 

 

2211008 

 

Laboratory Materials Supplies And Small Equipment 

 

1,991,462 

 

2211100 

 

Office And  General Supplies And Services 

 

893,004 

 

2211101 

 

General Office Supplies (Paper, Pencils, Forms, Small Office Equipment Etc.) 

 

357,199 

 

2211103 

 

Sanitary And Cleaning Materials Supplies And Services 

 

535,805 

DANIDA GRANT TO FINANCE PRIMARY HEALTH CARE IN DEVOLVED CONTEXT EXPENSES 



37 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

ITEM/ 

SUB ITEM 

TITLE  APPROVED 

BUDGET 

ESTIMATES 

2024/2025 

 

2220200 

 

Routine Maintenance - Other Assets 

 

300,000 

 

2220205 

 

Maintenance Of Building And Stations-Non-Residential 

 

300,000 

 

 

 

DETAILED DEVELOPMENT EXPENDITURE  

 

ITEM/ 

SUB  

ITEM 

 TITLE APPROVED 

BUDGET  

ESTIMATES 

2024/2025 

   

TOTAL DEVELOPMENT EXPENDITURE 

 

144,469,997 

   

3110200 Construction Of Buildings 115,992,450 

3110202 Upgrading Of Gategi Health Centre To Level 4 Hospital 15,000,000 

3110202 Upgrading Of Kairuri Health Centre To Level 4 Hospital 5,115,364 

3110202 Upgrading Of Kanja Health Centre - Phase 1 9,000,000 

3110202 Conversion Of Theatre From A COVID 19 Isolation Ward At Kiritiri Level 4 2,000,000 

3110202 Completion Of Theatre At Kiritiri Level 4 Hospital 3,984,044 

3110202 Completion Of Kiangungi Dispensary 3,997,012 

3110202 Completion Of OPD At Siakago Level Hospital 5,002,988 

3110202 Construction Of Kamviu Dispensary - Phase 1 2,000,000 

3110202 Fencing Of Burning Chamber At Kianjokoma Health Centre 200,000 

3110202 Completion Of Maternity Ward At Runyenjes Level 4 4,500,000 



38 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

ITEM/ 

SUB  

ITEM 

 TITLE APPROVED 

BUDGET  

ESTIMATES 

2024/2025 

3110202 Completion Of Male Ward At Runyenjes Level 4 2,435,709 

3110202 Completion (External Works) Of Kiangungi Dispensary 2,095,825 

3110202 Completion Of Kang'ethia/Ndunduri Dispensary 2,500,000 

3110202 Completion Of Male Ward At Makima Dispensary  2,500,000 

3110202 Completion Of Muchagori Dispensary Maternity - Phase 1 4,000,000 

3110202 Construction Of Kathuriri Dispensary - Phase 3 3,000,000 

3110202 Completion (Phase 2 Works) Of  New OPD Building Siakago Level Hospital  3,000,000 

3110202 Construction Of Female Ward At Dallas H/C - Phase 1 6,000,000 

3110202 Completion Of Kathanje Dispensary 5,000,000 

3110202 Construction Of Maternity At Mutuobare H/C - Phase 1 2,500,000 

3110202 Construction Of Kithegi Maternity - Phase 1 2,500,000 

3110202 Construction Of Maternity At Gachuriri Dispensary - Phase 1 2,500,000 

3110202 Construction Of Kimangaru Dispensary –Phase 2 2,000,000 

3110202 Construction Of Kamugere Dispensary - Phase 1 3,000,000 

3110202 Construction Of Kabugua Kanyama Dispensary 2,000,000 

3110202 Construction Of Proposed Kirigi Dispensary - Phase 1 2,000,000 

3110202 Construction Of A Burning Chamber And Completion Of Mukuuri Dispensary 

Room 

2,000,000 

3110202 Proposed Completion Of Kakawa Dispensary 1,968,103 

3110202 Improvement Of Mufu Dispensary 493,405 

3110202 Construction Of Kariru Dispensary 5,000,000 



39 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

ITEM/ 

SUB  

ITEM 

 TITLE APPROVED 

BUDGET  

ESTIMATES 

2024/2025 

3110202 Construction Of Gatitu Dispensary 1,000,000 

3110202 Construction Of Kwanduambogo Dispensary 1,000,000 

3110202 Completion Of CCC At Kiambere Health Centre-Kiambere 1,200,000 

3110202 Construction Of Mwenendega Dispensary- Phase 3-Runyenjes Central 2,500,000 

3110202 Construction Of Kakawa Dispensary-Makima 2,000,000 

3110202 Completion Of Karaba Dispensary Maternity-Mwea 500,000 

3110202 Construction Of Karaba Dispensary Maternity Toilets-Mwea 500,000 

3110300 Refurbishment Of Buildings 12,177,547 

3110302 Renovation And Equipping Of OPD At Mulukusi Dispensary 1,500,000 

3110302 Renovation Of Karurumo Rural Training Health Centre 1,000,000 

3110302 Renovation And Operationalization Of Karurumo Male Wards 2,000,000 

3110302 Renovation And Face-Lifting Of Karau Dispensary 2,000,000 

3110302 Renovation Of Isolation Ward At Kianjokoma 2,881,231 

3110302 Completion Of Ciangera And Ngunyumu Dispensaries And Renovation Of 

Karerema Dispensary 

1,796,316 

3110202 Renovation And Equipping  Of Maternity At Riandu  Dispensary 1,000,000 

3110900 Purchase Of Household Furniture And Institutional Equipment 16,300,000 

3110901 Equipping Of Theatre At Kiritiri Level 4 Hospital 4,000,000 

3110901 Installation Of An  X-Ray Machine At Kiritiri Level 4 Hospital 600,000 

3110901 Equipping Of Kiangungi Dispensary 1,500,000 

3110901 Installation Of Mortuary Freezer Cabinet At Siakago Level 4 Hospital 4,000,000 



40 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

ITEM/ 

SUB  

ITEM 

 TITLE APPROVED 

BUDGET  

ESTIMATES 

2024/2025 

3110901 Equipping Of Maternity At Machang’a Dispensary 2,500,000 

3110901 Equipping Of OPD At Gichera Dispensary 600,000 

3110901 Equipping Of Pediatric Ward At Mufu Dispensary 500,000 

3110901 Equipping Of Gitare Dispensary-Runyenjes Central 500,000 

3110901 Equipping Of Njeruri And Rukuriri Laboratory-Kyeni North 600,000 

3110901 Equipping Of  Ndumari Health Centre-Kagaari South 1,500,000 

Embu Level 5 

ITEM/SUB 

ITEM 

TITLE APPROVED 

BUDGET  

ESTIMATES 

2024/2025 

  

 DEVELOPMENT EXPENDITURE 

 

90,284,000 

 

3110200 

 

Construction Of Buildings 

 

47,920,314 

 

3110201 

 

Completion Of Badea Block B 

 

46,420,314 

 

3110201 

 

Completion Of Kitchen For Badea 

 

1,500,000 

 

3110300 

 

Refurbishment Of Buildings 

 

9,000,000 

 

3110302 

 

Upgrading And Renovation To Embu Level 5 Hospital Renal Unit 

 

4,500,000 

 

3110302 

 

Renovation Of Ward 9  

 

2,500,000 

 

3110302 

 

Proposed Alterations To H.D.U Unit  

 

2,000,000 

 

3111100 

 

Purchase Of Specialized Plant, Equipment And Machinery 

 

33,363,686 

  

3111120 

 

Equipping Of Mortuary Cold-room 

 

2,500,000 

 

3111120 

 

Purchase Of Endoscopy/Colonoscopy Machine 

 

3,500,000 



41 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

 

3111120 

 

Purchase Of  Laparoscopy Machine 

 

7,863,686 

 

3111120 

Upgrading And Installation Of Hospital Management Information 

System ,ICT, Security System And MRI Telemedicine  

 

5,000,000 

 

3111120 

 

Purchase Of Theatre Equipment For Theatre 4 

 

3,500,000 

 

3111120 

 

Equipping Of Dental Unit 

 

2,500,000 

 

3111120 

 

Purchase Of Medical Equipment For Clinical Department And Wards   

 

2,500,000 

 

3111120 

 

Equipping Of Laundry Unit 

 

2,500,000 

 

3111120 

Provision Of Comprehensive Annual Maintenance And Service 

Contract For Oxygen Plant. 

 

3,500,000 

 

 

 



42 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

VOTE: COUNTY ASSEMBLY 

PART A: Vision 

To be a model County Assembly that fulfils its constitutional mandate to the people of Embu 

County 

 

PART B: Mission 

To facilitate political, economic and social cultural growth of the county through effective 

legislation, objective oversight and representation. 

 

PART C: Programmes and their objectives 

Programme  Objective  

General Administration, Planning 

and Support Services  

To enhance professionalism, build human resource capacity and 

provide effective services to the legislature to enable it meet its 

constitutional mandate.  

County Assembly Infrastructure 

Improvement 

To Provide Office Space for Efficient and Effective Service 

Delivery 

 

PART D: SUMMARY OF EXPENDITURE BY PROGRAMMES AND SUB-

PROGRAMMES, 2024/25 – 2026/27 

   ESTIMATES   PROJECTED ESTIMATES  

ECONOMIC CLASSIFICATION 2024/25 2025/26 2026/27 

P1: General Administration Planning and 

Support Services  
671,029,718 717,957,373 768,770,781 

SP1.1: General Administration Planning and 

Support Services  
671,029,718 717,957,373 768,770,781 

P2: County Assembly Infrastructure 

Improvement 
135,317,354 147,787,230 161,461,620 

SP2.1: County Assembly Infrastructure 

Improvement 
135,317,354 147,787,230 161,461,620 

TOTAL 806,347,072 865,744,604 930,232,401 

 

 

PART E: SUMMARY OF EXPENDITURE BY PROGRAMMES, 2024/25 – 2026/27 

   ESTIMATES   PROJECTED ESTIMATES  

ECONOMIC CLASSIFICATION 2024/25 2025/26 2026/27 

Total Expenditure 
706,347,072.00 755,744,603.52 809,232,401.16 



43 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

Compensation to Employees 353,952,928.00 368,111,045.12 382,835,486.92 

Use of Goods 352,394,144.00 387,633,558.40 426,396,914.24 

Capital Expenditure 100,000,000.00 110,000,000.00 121,000,000.00 

Non-financial assets 100,000,000.00 110,000,000.00 121,000,000.00 

 

PART F: SUMMARY OF EXPENDITURE BY VOTE AND ECONOMIC 

CLASSIFICATION, 2024/25 – 2026/27 

   ESTIMATES   PROJECTED ESTIMATES  

ECONOMIC CLASSIFICATION 2024/25 2025/26 2026/27 

P1: General Administration Planning and 

Support Services  
671,029,718 717,957,373 768,770,781 

SP1.1: General Administration Planning 

and Support Services  
671,029,718 717,957,373 768,770,781 

Recurrent Expenditure 671,029,718 717,957,373 768,770,781 

Compensation to Employees 336,255,282 349,705,493 363,693,713 

Use of Goods 334,774,437 368,251,880 405,077,069 

Capital Expenditure - - - 

Non-financial assets - - - 

P2: County Assembly Infrastructure 

Improvement 
135,317,354 147,787,230 161,461,620 

SP2.1: County Assembly Infrastructure 

Improvement 
135,317,354 147,787,230 161,461,620 

Recurrent Expenditure 35,317,354 37,787,230 40,461,620 

Compensation to Employees 17,697,646 18,405,552 19,141,774 

Use of Goods 17,619,707 19,381,678 21,319,846 

Capital Expenditure 100,000,000 110,000,000 121,000,000 

Non-financial assets 100,000,000 110,000,000 121,000,000 

TOTAL 806,347,072 865,744,604 930,232,401 

 

 

 

 

 

 



44 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

PART G: Recurrent Expenditures Estimates  

ITEM/ 

SUB  

ITEM 

TITLE APPROVED 

BUDGET  

ESTIMATES 

2024/2025 

  

 

RECURRENT EXPENDITURE 

 

 

706,347,072 

   

2110100 Basic Salary  

157,194,444 

2110101 Basic  Salary –Civil Service 86,827,225 

2110116 Basic Salary – County Assembly Service 43,473,156 

2110103 Basic Salary - Contractual Employees 26,894,063 

2110300 Personal Allowances - Paid As Part Of Salary  

146,486,754 

2110309 Consolidated Allowances  

58,518,834 

2110312 Responsibility Allowance 10,680,000 

2110313 Transport Allowance 28,282,020 

2110320 Leave Allowance 1,006,000 

2110325 Car Maintenance Allowance  

17,000,000 

2110328 Airtime Allowance (MCA’s) 2,100,000 

2110329 Airtime Allowance (Staff)  

300,000 

2211330 Committee Allowances (Chairpersons)  

2,199,900 

2211331 Committee Allowances (Vice Chairpersons)  

2,100,000 

2211332 Committee Allowances (Members)  

18,684,000 

2211333 Board Meetings (CASB)  

5,616,000 

2110400 Personal Allowance Paid As Reimbursements  

2,000,000 



45 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

2110403 Refund Of Medical Expenses-Ex-Gratia 2,000,000 

2210100 Utilities Supplies And Services  

1,700,000 

2210101 Electricity  1,100,000 

2210102 Water And Sewerage Charges 600,000 

2210200 Communication Supplies And Services  

2,005,100 

2210201 Telephone,Telex,Facsmile And Mobile Services  

 

1,800,000 

2210203 Courier And Postal Services 5,000 

2210204 Leased Communication Lines/Airtime 200,000 

2210205 Satellite Access Services   

100 

2210300 Domestic Travel And Subsistence, And Other 

Transportation Costs 

 

120,000,000 

2210301 Travel Costs(Airline,Bus,Railway)  

10,000,000 

2210302 Accommodation-Domestic Travel-Legislature  

70,560,000 

Accommodation-Domestic Travel-General Administration  

39,440,000 

2210400 Foreign Travel And Subsitence,And Other 

Transportation Costs 

 

28,256,000 

2210401 Travel Costs(Airline,Bus,Railway)  

3,000,000 

2210402 Accommodation-Foreign Travel-Legislature  

19,096,000 

Accommodation-Foreign Travel-General Administration  

6,160,000 

2210500 Printing , Advertising And Information Supplies And 

Services 

 

 

5,486,020 

2210502 Publishing And Printing Services 2,029,620 

2210503 Subscription To Newspapers And Periodicals 20,000 



46 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

2210504 Advertising, Awareness And Publicity Campaigns  

3,336,400 

2210505 Trade Shows And Exhibitions  

100,000 

2210600 Rentals Of Produced Assets  

21,477,720 

2210603 Rents And Rates - Non-Residential  

19,657,720 

2210604 Hire Of Transport  

1,820,000 

2210700 Training Expenses   

4,080,000 

2210701 Tuition Fees/Capacity Building  

4,080,000 

2210800 Hospitality, Supplies And Services  

 

20,537,000 

2210801 Catering Services,(Receptions),Accommodation, Gifts, Food 

And Drinks 

 

 

6,000,000 

2210802 Boards, Committees, Conferences And Seminars  

14,537,000 

2210900 Insurance Costs  

 

34,300,000 

2210901 Group Personal Accident Premium  

800,000 

2210910 Medical Insurance Premium  

30,000,000 

2210999 General Insurance Premiums  

2,000,000 

2210999 Life Assurance Premiums  

1,500,000 

2211000 Specialized Materials And Supplies  

5,128,072 

2211016 Purchase Of Uniforms And Clothing - Staff  

2,000,000 

2211016 Purchase Of Uniforms And Clothing – CASA Games  

3,128,072 

2211100 Office And General Supplies And Services  

 

7,520,000 



47 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

2211101 General Office Supplies And Computer Accessories  

6,000,000 

2211103 Sanitary And Cleaning Materials  

 

1,500,000 

2211105 Other  Equipment’s And Tools  

 

20,000 

2211200 Fuel Oil And Lubricants  

 

3,248,048 

2211201 Refined Fuel And Lubricants For Transport  

 

3,248,048 

2211300 Other Operating Expenses  

 

70,237,560 

2211301 Bank Service Commission And Charges  

 

20,000 

2211306 Membership Fees, Dues And Subscriptions To Professional 

And Trade Bodies  

 

 

 

8,000,000 

2211308 Legal Dues/Fees, Arbitration And Compensation Payments   

 

8,000,000 

2211399 Non-Current Asset Valuation  

2,800,000 

2211399 Audit Committee 1,000,000 

2211399 Oversight And  Public Participation  5,400,000 

2211399 Income Taxes 100 

2211399 Post Budget Forums  

100 

2211399 General Office Operations  

24,000,000 

2211399 Strategic Plan  

100 

 

 

2211399 

CASA Games- Legislature  

4,368,000 

  



48 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

CASA Games-General Administration 10,632,000 

2211399 Fringe Benefits  

1,600,000 

2211399 Staff Team Building Activities  

4,417,260 

2220100 Routine Maintenance - Vehicles And Other Transport 

Equipment 

 

 

3,158,524 

2220101 Maintenance Expenses - Motor Vehicles  

3,158,524 

2220200 Routine Maintenance - Other Assets  

4,500,000 

2220202 Maintenance Of Office Furniture And Equipment  

 

500,000 

2220205 Maintenance Of Buildings And Stations - (Non-Residential)  

3,000,000 

2220210 Maintenance Of Computers, Software, And Networks  

1,000,000 

2710100 Government Pension And Retirement Benefits  

50,271,730 

2710103 Gratuity – Members  13,476,679 

2710107 Monthly Pension-Civil Servants 17,105,349 

2710111 NSSF Pensions 5,780,160 

2710120 Govt. Pension And Retire-Contractual Staff 9,562,279 

2710121 Housing Fund  

4,347,263 

3110700 Purchase Of Motor Vehicles And Other Transport 

Equipment 

100 

3110701 Purchase Of Motor Vehicles 100 

3111000 Purchase Of Office Furniture And General Equipment  

 

6,700,000 

3111001 Purchase Of Office Furniture And Fittings 3,500,000 



49 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

3111002 Purchase Of Computers, Printers And Other IT Equipment 2,200,000 

3111009 Purchase Of Other Office Equipment  

 

1,000,000 

3111100 Purchase Of Specialized Plant, Equipment And 

Machinery 

 

2,060,000 

3111111 Purchase Of ICT Networking And Communication 

Equipment 

 

2,060,000 

4110400 Domestic Loans To Individuals And Households  

10,000,000 

4110405 Car Loan And Mortgage Scheme (Staff)  

10,000,000 

 

 

DETAILED DEVELOPMENT EXPENDITURE BUDGET 

ITEM/SUB 

ITEM 

TITLE APPROVED 

BUDGET  

ESTIMATES 

2024/2025 

  

 DEVELOPMENT EXPENDITURE 

 

100,000,000 

 

3110200 

 

Construction Of Buildings 

 

100,000,000 

 

3110202 

 

Completion Of The County Assembly Office Complex 

 

100,000,000 

 

 

 

 

 

 

 

 

 

 

 

 



50 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

ANNEX 1 

SCHEDULE OF THE BUDGET ESTIMATES 2024/2025 FOR THE 

APPROPRIATION IN AID (AiA) BREAKDOWN FOR THE HEALTH 

FACILITY IMPROVEMENT FUND 

 

EMBU LEVEL 5 HOSPITAL  
 

 
AiA PROJECTIONS FOR THE LEVEL 5: 340,000,000 

 
ITEM/ 

SUB 

ITEM 

TITLE 

 

BUDGET  

ESTIMATES 

2024/2025 

   

OPERATIONS AND MAINTENANCE EXPENDITURE 

 

329,800,000 

 

2210100 

 

Utilities, Supplies And Services 

 

31,400,000 

 

2210101 

 

Electricity 

 

17,400,000 

 

2210102 

 

Water And Sewerage Charges 

 

14,000,000 

 

2210200 

 

Communication Supplies And Services 

 

4,713,275 

 

2210201 

 

Telephone, Telex, Mobile Phone Services 

 

1,080,000 

 

2210202 

 

Internet Connections 

 

3,633,275 

 

2210300 

 

Domestic Travel And Subsistence, And Other Transportation Costs 

 

1,500,000 

 

2210301 

 

Travel Costs (Airlines, Bus, Railway, Mileage Allowances) 

 

1,500,000 

2210700 Training Expenses  

 

1,000,000 

2210799 Training Expenses-Other 

 

1,000,000 

2210500 Printing , Advertising And Information Supplies And Services 

 

3,000,000 

2210502 Publishing And Printing Services 

 

3,000,000 



51 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

ITEM/ 

SUB 

ITEM 

TITLE 

 

BUDGET  

ESTIMATES 

2024/2025 

2210800 Hospitality, Supplies And Services 

 

3,870,000 

2210801 Catering Services,(Receptions),Accommodation, Gifts, Food And Drinks 

 

3,000,000 

2210802 Boards,Committees,Conferences And Seminars 

 

870,000 

2210900 Insurance Costs 

 

700,000 

 

2210904 

 

Motor Vehicle Insurance 

 

700,000 

 

2211000 

 

Specialized Materials And Supplies 

 

189,889,825 

 

2211001 

 

Medical Drugs 

 

80,000,000 

 

2211002 

 

Dressing And Non-Pharmaceuticals Medical Items 

 

51,155,573 

 

2211008 

 

Laboratory Materials, Supplies And Small Equipment 

 

11,450,000 

 

2211015 

 

Food And Rations 

 

26,207,252 

 

2211021 

 

Purchase Of Bedding And Linen 

 

3,852,000 

 

2211028 

 

Purchase Of X- Ray Supplies 

 

8,225,000 

 

2211031 

 

Purchase Of Specialized Materials-Other Renal,ICU and Theatre Items 

 

9,000,000 

 

2211100 

 

Office And General Supplies And Services 

 

9,111,500 

 

2211101 

 

General Office Supplies (Papers,Pencils,Forms,Small Office Equipment) 

 

4,266,500 

 

2211103 

 

Sanitary And Cleaning Materials, Supplies And Services 

 

4,845,000 

 

2211200 

 

Fuels Oils And Lubricants 

 

8,900,000 

 

 

2211201 

 

 

Refined Fuel And Lubricants For Transport 

 

 

4,800,000 

 

2211204 

 

Other Fuels (Wood, Charcoal, Cooking Gas etc.) 

 

4,100,000 

   



52 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

ITEM/ 

SUB 

ITEM 

TITLE 

 

BUDGET  

ESTIMATES 

2024/2025 

2211300 Other Operating Expenses 58,656,400 

 

2211305 

 

Contracted Guards And Cleaning Services 

 

32,156,400 

 

2211306 

 

Membership Fees, Dues And Subscription To Professional Bodies 

 

500,000 

 

2211310 

 

Community Health Promoters Stipend 

 

26,000,000 

 

2220100 

 

Routine Maintenance - Vehicles And Other Transport Equipment 

 

1,000,000 

 

2220101 

 

Maintenance Expenses- Motor Vehicles And Cycles 

 

1,000.000 

2220200 Routine Maintenance - Other Assets 

 

5,476,000 

2220201 Maintenance Of Plant, Machinery And Equipment(Including Lifts) 

 

3,500,000 

 

 

2220205 

 

 

Maintenance Of Building And Stations-Non-Residential 

 

 

1,476,000 

2220210 Maintenance Of Computers, Software, And Networks 

 

500,000 

3110900 Purchase Of Household Furniture And Institutional Equipment 

 

900,000 

3110902 Purchase Of Household And Institutional Appliances 

 

900,000 

3111000 Purchase Of Office Furniture And General Equipment 

 

2,100,000 

3111001 Purchase Of Office Furniture And Fittings 

 

500,000 

3111002 Purchase Of Computers, Printers And Other IT Equipment 

 

1,600,000 

 

3111100 

 

Purchase Of Specialized Plant, Equipment And Machinery 

 

2,583,000 

 

3111101 

 

Purchase Of Medical And Dental Equipment And Operationalization Of The 

Optical Unit 

 

 

2,583,000 

 

2640500 

 

Others Capital Grants And Transfers 

 

5,000,000 

 

2640504 

 

Medical Camp And Outreach 

 

5,000,000 

 



53 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

 

 

LEVEL 4 HOSPITALS  

 

AiA PROJECTIONS FOR THE LEVEL 4 HOSPITALS: 34,886,483 

LEVEL 4 HOSPITALS CONSOLIDATED BUDGET ESTIMATES 

 

ITEM/ 

SUB 

ITEM 

TITLE 

 

BUDGET  

ESTIMATES 

2024/2025 

   

OPERATIONS AND MAINTENANCE EXPENDITURE 

 

33,839,889 

 

2210100 

 

Utilities, Supplies And Services 

 

4,412,000 

 

2210101 

 

Electricity 

 

3,100,000 

 

2210102 

 

Water And Sewerage Charges 

 

1,312,000 

 

2210200 

 

Communication Supplies And Services 

 

262,625 

 

2210201 

 

Telephone, Telex, Mobile Phone Services 

 

102,825 

2210202 Internet Connections 

 

159,800 

2210300 Domestic Travel And Subsistence, And Other Transportation Costs 

 

260,000 

2210301 Travel Costs(Airline,Bus,Railway) 

 

210,000 

2210303 Daily Subsistence Allowance 

 

50,000 

2210500 Printing , Advertising And Information Supplies And Services 

 

173,603 

2210502 Publishing And Printing Services 

 

173,603 

2210800 Hospitality, Supplies And Services 

 

965,380 

2210801 Catering Services,(Receptions),Accommodation, Gifts, Food And Drinks 

 

485,380 



54 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

ITEM/ 

SUB 

ITEM 

TITLE 

 

BUDGET  

ESTIMATES 

2024/2025 

2210802 Boards,Committees,Conferences And Seminars 

 

480,000 

 

2211000 

 

Specialized Materials And Supplies 

 

23,040,406 

 

2211001 

 

Medical Drugs 

 

8,153,406 

 

2211002 

 

Dressing And Non-Pharmaceuticals Medical Items 

 

7,500,000 

 

2211004 

 

Fungicides, Insecticides And Sprays 

 

12,000 

 

2211008 

 

Laboratory Materials, Supplies And Small Equipment 

 

3,275,000 

 

2211015 

 

Food And Rations 

 

3,800,000 

2211019 Purchase Of Uniforms And Clothing – Patients 

 

50,000 

 

2211021 

 

Purchase Of Bedding And Linen 

 

250,000 

 

 

2211100 

 

 

Office And General Supplies And Services 

 

 

1,592,175 

 

2211101 

 

General Office Supplies (Papers,Pencils,Forms,Small Office Equipment) 

 

312,175 

 

2211102 

 

Supplies And Accessories For Computers And Printers 

 

450,000 

 

2211103 

 

Sanitary And Cleaning Materials, Supplies And Services 

 

830,000 

 

2211200 

 

Fuels Oils And Lubricants 

 

1,140,000 

2211201 Refined Fuel And Lubricants For Production 

 

310,000 

 

2211204 

 

Other Fuels (Wood, Charcoal, Cooking Gas etc.) 

 

830,000 

 

2211300 

 

Other Operating Expenses 

 

305,500 

2211301 Bank Service Commission And Charges 

 

5,500 

2211399 Water Supplies And Sewerage Expenses 

 

250,000 

2211399 Other Infrastructure And Civil Works Expenses 

 

50,000 



55 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

ITEM/ 

SUB 

ITEM 

TITLE 

 

BUDGET  

ESTIMATES 

2024/2025 

 

2220100 

 

Routine Maintenance - Vehicles And Other Transport Equipment 

 

350,000 

 

2220101 

 

Maintenance Expenses- Motor Vehicles  

 

350,000 

2220200 Routine Maintenance - Other Assets 

 

698,200 

2220202 Maintenance Of Office Furniture And Equipment 

 

155,000 

2220205 Maintenance Of Buildings And Stations - (Non-Residential) 

 

283,200 

2220210 Maintenance Of Computers, Software, And Networks 

 

260,000 

3111000 Purchase Of Office Furniture And General Equipment 

 

530,000 

3111001 Purchase Of Office Furniture And Fittings 

 

100,000 

3111002 Purchase Of Computers, Printers And Other IT Equipment 

 

430,000 

 

3111100 

 

Purchase Of Specialized Plant, Equipment And Machinery 

 

110,000 

 

3111101 

 

Purchase Of Medical And Dental Equipment 

 

110,000 

 

 

 

 

 

 

 

 

 

 

 



56 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

BREAKDOWN OF THE BUDGET ESTIMATES FOR THE LEVEL 4 

HOSPITALS  

 

SIAKAGO LEVEL 4 HOSPITAL 

ITEM/ 

SUB 

ITEM 

TITLE 

 

BUDGET  

ESTIMATES 

2024/2025 

   

OPERATIONS AND MAINTENANCE EXPENDITURE 

 

6,878,370 

 

2210100 

 

Utilities, Supplies And Services 

 

600,000 

 

2210101 

 

Electricity 

 

300,000 

 

2210102 

 

Water And Sewerage Charges 

 

300,000 

 

2210200 

 

Communication Supplies And Services 

 

65,000 

 

2210201 

 

Telephone, Telex, Mobile Phone Services 

 

5,000 

2210202 Internet Connections 

 

60,000 

2210300 Domestic Travel And Subsistence, And Other Transportation Costs 

 

10,000 

2210301 Travel Costs(Airline,Bus,Railway) 

 

10,000 

2210500 Printing , Advertising And Information Supplies And Services 

 

23,603 

2210502 Publishing And Printing Services 

 

23,603 

2210800 Hospitality, Supplies And Services 

 

200,000 

2210802 Boards,Committees,Conferences And Seminars 

 

200,000 

 

2211000 

 

Specialized Materials And Supplies 

 

5,404,267 

 

2211001 

 

Medical Drugs 

 

2,287,267 

 

2211002 

 

Dressing And Non-Pharmaceuticals Medical Items 

 

2,000,000 

 

2211004 

 

Fungicides, Insecticides And Sprays 

 

2,000 



57 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

ITEM/ 

SUB 

ITEM 

TITLE 

 

BUDGET  

ESTIMATES 

2024/2025 

 

2211008 

 

Laboratory Materials, Supplies And Small Equipment 

 

615,000 

 

2211015 

 

Food And Rations 

 

500,000 

 

 

2211100 

 

 

Office And General Supplies And Services 

 

 

190,000 

 

2211101 

 

General Office Supplies (Papers,Pencils,Forms,Small Office Equipment) 

 

50,000 

 

2211102 

 

Supplies And Accessories For Computers And Printers 

 

50,000 

 

2211103 

 

Sanitary And Cleaning Materials, Supplies And Services 

 

90,000 

 

2211200 

 

Fuels Oils And Lubricants 

 

140,000 

2211201 Refined Fuel And Lubricants For Production 

 

60,000 

 

2211204 

 

Other Fuels (Wood, Charcoal, Cooking Gas etc.) 

 

80,000 

 

2211300 

 

Other Operating Expenses 

 

500 

2211301 Bank Service Commission And Charges 

 

500 

 

2220100 

 

Routine Maintenance - Vehicles And Other Transport Equipment 

 

50,000 

 

2220101 

 

Maintenance Expenses- Motor Vehicles  

 

50,000 

2220200 Routine Maintenance - Other Assets 

 

105,000 

2220202 Maintenance Of Office Furniture And Equipment 

 

 

5,000 

2220205 Maintenance Of Buildings And Stations - (Non-Residential) 

 

40,000 

2220210 Maintenance Of Computers, Software, And Networks 

 

60,000 

3111000 Purchase Of Office Furniture And General Equipment 

 

80,000 

3111002 Purchase Of Computers, Printers And Other IT Equipment 

 

80,000 

   



58 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

ITEM/ 

SUB 

ITEM 

TITLE 

 

BUDGET  

ESTIMATES 

2024/2025 

3111100 Purchase Of Specialized Plant, Equipment And Machinery 10,000 

 

3111101 

 

Purchase Of Medical And Dental Equipment 

 

10,000 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 



59 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

RUNYENJES LEVEL 4 HOSPITAL 

ITEM/ 

SUB 

ITEM 

TITLE 

 

BUDGET  

ESTIMATES 

2024/2025 

   

OPERATIONS AND MAINTENANCE EXPENDITURE 

 

14,322,419 

 

2210100 

 

Utilities, Supplies And Services 

 

1,012,000 

 

2210101 

 

Electricity 

 

1,000,000 

 

2210102 

 

Water And Sewerage Charges 

 

12,000 

 

2210200 

 

Communication Supplies And Services 

 

114,800 

 

2210201 

 

Telephone, Telex, Mobile Phone Services 

 

50,000 

2210202 Internet Connections 

 

64,800 

2210300 Domestic Travel And Subsistence, And Other Transportation Costs 

 

100,000 

2210301 Travel Costs(Airline,Bus,Railway) 

 

50,000 

2210303 Daily Subsistence Allowance 

 

50,000 

2210500 Printing , Advertising And Information Supplies And Services 

 

100,000 

2210502 Publishing And Printing Services 

 

100,000 

2210800 Hospitality, Supplies And Services 

 

285,380 

2210801 Catering Services,(Receptions),Accommodation, Gifts, Food And Drinks 

 

85,380 

2210802 Boards,Committees,Conferences And Seminars 

 

200,000 

 

2211000 

 

Specialized Materials And Supplies 

 

11,057,039 

 

2211001 

 

Medical Drugs 

 

3,757,039 

 

2211002 

 

Dressing And Non-Pharmaceuticals Medical Items 

 

3,000,000 

 

2211008 

 

Laboratory Materials, Supplies And Small Equipment 

 

1,800,000 

   



60 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

ITEM/ 

SUB 

ITEM 

TITLE 

 

BUDGET  

ESTIMATES 

2024/2025 

2211015 Food And Rations 2,300,000 

 

2211021 

 

Purchase Of Bedding And Linen 

 

200,000 

 

 

2211100 

 

 

Office And General Supplies And Services 

 

 

660,000 

 

2211101 

 

General Office Supplies (Papers,Pencils,Forms,Small Office Equipment) 

 

60,000 

 

2211102 

 

Supplies And Accessories For Computers And Printers 

 

300,000 

 

2211103 

 

Sanitary And Cleaning Materials, Supplies And Services 

 

300,000 

 

2211200 

 

Fuels Oils And Lubricants 

 

500,000 

 

2211204 

 

Other Fuels (Wood, Charcoal, Cooking Gas etc.) 

 

500,000 

 

2220100 

 

Routine Maintenance - Vehicles And Other Transport Equipment 

 

200,000 

 

2220101 

 

Maintenance Expenses- Motor Vehicles  

 

200,000 

2220200 Routine Maintenance - Other Assets 

 

143,200 

2220202 Maintenance Of Office Furniture And Equipment 

 

100,000 

2220205 Maintenance Of Buildings And Stations - (Non-Residential) 

 

43,200 

3111000 Purchase Of Office Furniture And General Equipment 

 

150,000 

3111001 Purchase Of Office Furniture And Fittings 

 

50,000 

3111002 Purchase Of Computers, Printers And Other IT Equipment 

 

100,000 

 

 

 

 

 



61 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

ISHIARA LEVEL 4 HOSPITAL 

ITEM/ 

SUB 

ITEM 

TITLE 

 

BUDGET  

ESTIMATES 

2024/2025 

   

OPERATIONS AND MAINTENANCE EXPENDITURE 

 

12,639,100 

 

2210100 

 

Utilities, Supplies And Services 

 

2,800,000 

 

2210101 

 

Electricity 

 

1,800,000 

 

2210102 

 

Water And Sewerage Charges 

 

1,000,000 

 

2210200 

 

Communication Supplies And Services 

 

82,825 

 

2210201 

 

Telephone, Telex, Mobile Phone Services 

 

47,825 

2210202 Internet Connections 

 

35,000 

2210300 Domestic Travel And Subsistence, And Other Transportation Costs 

 

150,000 

2210301 Travel Costs(Airline,Bus,Railway) 

 

150,000 

2210500 Printing , Advertising And Information Supplies And Services 

 

50,000 

2210502 Publishing And Printing Services 

 

50,000 

2210800 Hospitality, Supplies And Services 

 

480,000 

2210801 Catering Services,(Receptions),Accommodation, Gifts, Food And Drinks 

 

400,000 

2210802 Boards,Committees,Conferences And Seminars 

 

80,000 

 

2211000 

 

Specialized Materials And Supplies 

 

6,579,100 

 

2211001 

 

Medical Drugs 

 

2,109,100 

 

2211002 

 

Dressing And Non-Pharmaceuticals Medical Items 

 

2,500,000 

 

2211004 

 

Fungicides, Insecticides And Sprays 

 

10,000 

 

2211008 

 

Laboratory Materials, Supplies And Small Equipment 

 

860,000 

   



62 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

ITEM/ 

SUB 

ITEM 

TITLE 

 

BUDGET  

ESTIMATES 

2024/2025 

 

2211015 

 

Food And Rations 

 

1,000,000 

2211019 Purchase Of Uniforms And Clothing - Patients 

 

50,000 

 

2211021 

 

Purchase Of Bedding And Linen 

 

50,000 

 

 

2211100 

 

 

Office And General Supplies And Services 

 

 

742,175 

 

2211101 

 

General Office Supplies (Papers,Pencils,Forms,Small Office Equipment) 

 

202,175 

 

2211102 

 

Supplies And Accessories For Computers And Printers 

 

100,000 

 

2211103 

 

Sanitary And Cleaning Materials, Supplies And Services 

 

440,000 

 

2211200 

 

Fuels Oils And Lubricants 

 

500,000 

2211201 Refined Fuel And Lubricants For Production 

 

250,000 

 

2211204 

 

Other Fuels (Wood, Charcoal, Cooking Gas etc.) 

 

250,000 

 

2211300 

 

Other Operating Expenses 

 

305,000 

2211301 Bank Service Commission And Charges 

 

5,000 

2211399 Water Supplies And Sewerage Expenses 

 

250,000 

2211399 Other Infrastructure And Civil Works Expenses 

 

50,000 

 

2220100 

 

Routine Maintenance - Vehicles And Other Transport Equipment 

 

100,000 

 

2220101 

 

Maintenance Expenses- Motor Vehicles  

 

100,000 

2220200 Routine Maintenance - Other Assets 

 

450,000 

2220202 Maintenance Of Office Furniture And Equipment 

 

 

50,000 

2220205 Maintenance Of Buildings And Stations - (Non-Residential) 

 

200,000 



63 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

ITEM/ 

SUB 

ITEM 

TITLE 

 

BUDGET  

ESTIMATES 

2024/2025 

2220210 Maintenance Of Computers, Software, And Networks 

 

200,000 

3111000 Purchase Of Office Furniture And General Equipment 

 

300,000 

3111001 Purchase Of Office Furniture And Fittings 

 

50,000 

3111002 Purchase Of Computers, Printers And Other IT Equipment 

 

250,000 

 

3111100 

 

Purchase Of Specialized Plant, Equipment And Machinery 

 

100,000 

 

3111101 

 

Purchase Of Medical And Dental Equipment 

 

100,000 

 

 

 

 

 

 

 

 

 

 

 

 
 

 

 

 

 

 

 

 

 

 

 

 



64 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

 
LEVEL 3 HOSPITALS  

 

 
AiA PROJECTIONS FOR THE LEVEL 3 HOSPITALS: 33,093,740 

LEVEL 3 HOSPITALS CONSOLIDATED BUDGET ESTIMATES 

 

ITEM/ 

SUB 

ITEM 

TITLE 

 

BUDGET  

ESTIMATES 

2024/2025 

   

OPERATIONS AND MAINTENANCE EXPENDITURE 

 

32,100,928 

 

2210100 

 

Utilities, Supplies And Services 

 

955,000 

 

2210101 

 

Electricity 

 

736,000 

 

2210102 

 

Water And Sewerage Charges 

 

219,000 

 

2210200 

 

Communication Supplies And Services 

 

684,450 

 

2210201 

 

Telephone, Telex, Mobile Phone Services 

 

125,000 

2210202 Internet Connections 

 

559,450 

2210300 Domestic Travel And Subsistence, And Other Transportation Costs 

 

94,980 

2210301 Travel Costs(Airline,Bus,Railway) 

 

40,000 

2210303 Daily Subsistence Allowance 

 

54,980 

2210500 Printing , Advertising And Information Supplies And Services 

 

120,000 

2210502 Publishing And Printing Services 

 

120,000 

2210800 Hospitality, Supplies And Services 

 

860,000 

2210801 Catering Services,(Receptions),Accommodation, Gifts, Food And Drinks 

 

290,000 

2210802 Boards,Committees,Conferences And Seminars 
 



65 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

ITEM/ 

SUB 

ITEM 

TITLE 

 

BUDGET  

ESTIMATES 

2024/2025 

570,000 

 

2211000 

 

Specialized Materials And Supplies 

 

25,561,596 

 

2211001 

 

Medical Drugs 

 

11,404,039 

 

2211002 

 

Dressing And Non-Pharmaceuticals Medical Items 

 

6,928,534 

 

2211004 

 

Fungicides, Insecticides And Sprays 

 

2,072,682 

 

2211008 

 

Laboratory Materials, Supplies And Small Equipment 

 

3,909,341 

 

2211015 

 

Food And Rations 

 

399,000 

2211016 Purchase Of Uniforms And Clothing - Staff 

 

810,000 

 

2211021 

 

Purchase Of Bedding And Linen 

 

38,000 

 

2211100 

 

Office And General Supplies And Services 

 

2,783,330 

 

2211101 

 

General Office Supplies (Papers,Pencils,Forms,Small Office Equipment) 

 

1,554,000 

 

2211102 

 

Supplies And Accessories For Computers And Printers 

 

25,000 

 

2211103 

 

Sanitary And Cleaning Materials, Supplies And Services 

 

1,204,330 

 

2211200 

 

Fuels Oils And Lubricants 

 

270,000 

2211201 Refined Fuel And Lubricants For Production 

 

175,000 

 

2211204 

 

Other Fuels (Wood, Charcoal, Cooking Gas etc.) 

 

95,000 

 

2211300 

 

Other Operating Expenses 

 

82,270 

2211301 Bank Service Commission And Charges 

 

82,270 

2220200 Routine Maintenance - Other Assets 

 

258,550 

2220202 Maintenance Of Office Furniture And Equipment 

 

73,000 



66 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

ITEM/ 

SUB 

ITEM 

TITLE 

 

BUDGET  

ESTIMATES 

2024/2025 

2220205 Maintenance Of Buildings And Stations - (Non-Residential) 

 

105,550 

2220210 Maintenance Of Computers, Software, And Networks 

 

80,000 

3110900 Purchase Of Household Furniture And Institutional Equipment 

 

116,000 
 

 

3110902 Purchase Of Household And Institutional Appliances-Utensils 

 

116,000 

3111000 Purchase Of Office Furniture And General Equipment 

 

234,752 

3111001 Purchase Of Office Furniture And Fittings 

 

130,000 

3111002 Purchase Of Computers, Printers And Other IT Equipment 

 

104,752 

 

3111100 

 

Purchase Of Specialized Plant, Equipment And Machinery 

 

80,000 

 

3111101 

 

Purchase Of Medical And Dental Equipment 

 

80,000 

 

 

 
 

 

 

 

 

 

 

 

 



67 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

BREAKDOWN OF THE BUDGET ESTIMATES FOR THE LEVEL 3 

HOSPITALS  

 
 

KIANJOKOMA LEVEL 3 HOSPITAL 

ITEM/ 

SUB 

ITEM 

TITLE 

 

BUDGET  

ESTIMATES 

2024/2025 

   

OPERATIONS AND MAINTENANCE EXPENDITURE 

 

6,691,797 

 

2210100 

 

Utilities, Supplies And Services 

 

600,000 

 

2210101 

 

Electricity 

 

500,000 

 

2210102 

 

Water And Sewerage Charges 

 

100,000 

 

2210200 

 

Communication Supplies And Services 

 

20,000 

 

2210201 

 

Telephone, Telex, Mobile Phone Services 

 

20,000 

2210300 Domestic Travel And Subsistence, And Other Transportation Costs 

 

20,000 

2210301 Travel Costs(Airline,Bus,Railway) 

 

20,000 

2210500 Printing , Advertising And Information Supplies And Services 

 

50,000 

2210502 Publishing And Printing Services 

 

50,000 

2210800 Hospitality, Supplies And Services 

 

120,000 

2210802 Boards,Committees,Conferences And Seminars 

 

120,000 

 

2211000 

 

Specialized Materials And Supplies 

 

5,317,045 

 

2211001 

 

Medical Drugs 

 

2,000,640 

 

2211002 

 

Dressing And Non-Pharmaceuticals Medical Items 

 

1,655,702 

 

2211004 

 

Fungicides, Insecticides And Sprays 

 

1,103,802 

 

2211008 

 

Laboratory Materials, Supplies And Small Equipment 

 

551,901 



68 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

ITEM/ 

SUB 

ITEM 

TITLE 

 

BUDGET  

ESTIMATES 

2024/2025 

 

2211015 

 

Food And Rations 

 

5,000 

 

 

2211100 

 

 

Office And General Supplies And Services 

 

 

100,000 

 

2211101 

 

General Office Supplies (Papers,Pencils,Forms,Small Office Equipment) 

 

50,000 

 

2211103 

 

Sanitary And Cleaning Materials, Supplies And Services 

 

50,000 

 

2211200 

 

Fuels Oils And Lubricants 

 

170,000 

2211201 Refined Fuel And Lubricants For Production 

 

120,000 

 

2211204 

 

Other Fuels (Wood, Charcoal, Cooking Gas etc.) 

 

50,000 

2220200 Routine Maintenance - Other Assets 

 

120,000 

2220202 Maintenance Of Office Furniture And Equipment 

 

20,000 

2220205 Maintenance Of Buildings And Stations - (Non-Residential) 

 

50,000 

2220210 Maintenance Of Computers, Software, And Networks 

 

50,000 

3110900 Purchase Of Household Furniture And Institutional Equipment 

 

20,000 

3110902 Purchase Of Household And Institutional Appliances-Utensils 

 

20,000 

3111000 Purchase Of Office Furniture And General Equipment 

 

104,752 

3111001 Purchase Of Office Furniture And Fittings 

 

30,000 

3111002 Purchase Of Computers, Printers And Other IT Equipment 

 

74,752 

 

3111100 

 

Purchase Of Specialized Plant, Equipment And Machinery 

 

50,000 

 

3111101 

 

Purchase Of Medical And Dental Equipment 

 

50,000 

 

 



69 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

 

 

KARURUMO LEVEL 3 HOSPITAL 

ITEM/ 

SUB 

ITEM 

TITLE 

 

BUDGET  

ESTIMATES 

2024/2025 

   

OPERATIONS AND MAINTENANCE EXPENDITURE 

 

1,978,800 

 

2210100 

 

Utilities, Supplies And Services 

 

120,000 

 

2210101 

 

Electricity 

 

100,000 

 

2210102 

 

Water And Sewerage Charges 

 

20,000 

 

2210200 

 

Communication Supplies And Services 

 

19,450 

 

2210201 

 

Telephone, Telex, Mobile Phone Services 

 

10,000 

2210202 Internet Connections 

 

9,450 

2210800 Hospitality, Supplies And Services 

 

70,000 

2210801 Catering Services,(Receptions),Accommodation, Gifts, Food And Drinks 

 

20,000 

2210802 Boards,Committees,Conferences And Seminars 

 

50,000 

 

2211000 

 

Specialized Materials And Supplies 

 

1,575,800 

 

2211001 

 

Medical Drugs 

 

624,240 

 

2211002 

 

Dressing And Non-Pharmaceuticals Medical Items 

 

456,960 

 

2211004 

 

Fungicides, Insecticides And Sprays 

 

326,400 

 

2211008 

 

Laboratory Materials, Supplies And Small Equipment 

 

163,200 

 

2211015 

 

Food And Rations 

 

5,000 

 

 

2211100 

 

 

Office And General Supplies And Services 

 

 

50,000 



70 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

ITEM/ 

SUB 

ITEM 

TITLE 

 

BUDGET  

ESTIMATES 

2024/2025 

 

2211101 

 

General Office Supplies (Papers,Pencils,Forms,Small Office Equipment) 

 

20,000 

 

2211103 

 

Sanitary And Cleaning Materials, Supplies And Services 

 

30,000 

 

2211200 

 

Fuels Oils And Lubricants 

 

70,000 

2211201 Refined Fuel And Lubricants For Production 

 

50,000 

 

2211204 

 

Other Fuels (Wood, Charcoal, Cooking Gas etc.) 

 

20,000 

2220200 Routine Maintenance - Other Assets 

 

63,550 

2220202 Maintenance Of Office Furniture And Equipment 

 

18,000 

2220205 Maintenance Of Buildings And Stations - (Non-Residential) 

 

35,550 

2220210 Maintenance Of Computers, Software, And Networks 

 

10,000 

3111000 Purchase Of Office Furniture And General Equipment 

 

10,000 

3111002 Purchase Of Computers, Printers And Other IT Equipment 

 

10,000 

 

 

 

 

 

 

 

 

 

 

 

 



71 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

KANJA LEVEL 3 HOSPITAL 

ITEM/ 

SUB 

ITEM 

TITLE 

 

BUDGET  

ESTIMATES 

2024/2025 

   

OPERATIONS AND MAINTENANCE EXPENDITURE 

 

1,629,600 

 

2210100 

 

Utilities, Supplies And Services 

 

65,000 

 

2210101 

 

Electricity 

 

50,000 

 

2210102 

 

Water And Sewerage Charges 

 

15,000 

 

2210200 

 

Communication Supplies And Services 

 

10,000 

 

2210201 

 

Telephone, Telex, Mobile Phone Services 

 

10,000 

2210300 Domestic Travel And Subsistence, And Other Transportation Costs 

 

10,000 

2210301 Travel Costs(Airline,Bus,Railway) 

 

10,000 

2210500 Printing , Advertising And Information Supplies And Services 

 

20,000 

2210502 Publishing And Printing Services 

 

20,000 

2210800 Hospitality, Supplies And Services 

 

50,000 

2210801 Catering Services,(Receptions),Accommodation, Gifts, Food And Drinks 

 

10,000 

2210802 Boards,Committees,Conferences And Seminars 

 

40,000 

 

2211000 

 

Specialized Materials And Supplies 

 

1,318,600 

 

2211001 

 

Medical Drugs 

 

514,080 

 

2211002 

 

Dressing And Non-Pharmaceuticals Medical Items 

 

376,320 

 

2211004 

 

Fungicides, Insecticides And Sprays 

 

268,800 

 

2211008 

 

Laboratory Materials, Supplies And Small Equipment 

 

134,400 

 

2211015 

 

Food And Rations 

 

5,000 

   



72 

A p p r o v e d  B u d g e t  E s t i m a t e s  2 0 2 4 / 2 0 2 5 - J u l y  2 0 2 4  
 

 

ITEM/ 

SUB 

ITEM 

TITLE 

 

BUDGET  

ESTIMATES 

2024/2025 

2211021 Purchase Of Bedding And Linen 20,000 

 

2211100 

 

Office And General Supplies And Services 

 

44,330 

 

2211101 

 

General Office Supplies (Papers,Pencils,Forms,Small Office Equipment) 

 

20,000 

 

2211103 

 

Sanitary And Cleaning Materials, Supplies And Services 

 

24,330 

 

2211200 

 

Fuels Oils And Lubricants 

 

15,000 

 

2211204 

 

Other Fuels (Wood, Charcoal, Cooking Gas etc.) 

 

15,000 

 

2211300 

 

Other Operating Expenses 

 

6,670 

2211301 Bank Service Commission And Charges 

 

6,670 

2220200 Routine Maintenance - Other Assets 

 

40,000 

2220202 Maintenance Of Office Furniture And Equipment 

 

20,000 

2220210 Maintenance Of Computers, Software, And Networks 

 

20,000 

3111000 Purchase Of Office Furniture And General Eq