COUNTY GOVERNMENT OF MACHAKOS COUNTY FISCAL STRATEGY PAPER- 2022 PROMOTING ECONOMIC GROWTH FOR IMPROVED LIVELIHOOD February, 2022 Vision Statement A First World County with high quality life to all citizens in a clean and secure environment Mission Statement To transform livelihoods through speedy, efficient, inclusive and sustainable development Core Values and Principles Transparency and Accountability Efficiency and Effectiveness Innovation and Creativity Public Participation Responsiveness Integrity Equity © County Fiscal Strategy Paper (CFSP) 2022 The County Treasury P. O. Box 1996-90100 MACHAKOS, KENYA Email: info@machakosgovernment.co.ke Website: www.machakosgovernment.co.ke This document is also available at www.machakosgovernment.co.ke Page 1 Table of Contents Table of Contents .............................................................................................................................................. 2 Abbreviations and Acronyms ....................................................................................................................... 5 CHAPTER ONE .................................................................................................................................................. 6 1.0 COUNTY FISCAL STRATEGY PAPER PROCESS OVERVIEW.............................................................. 6 1.1 Introduction .................................................................................................................................. 6 1.2 County Fiscal Strategy Paper Process ............................................................................................ 6 1.3 Legal Basis for Preparation of County Fiscal Strategy Paper ........................................................ 6 1.4 Rationale for the Fiscal Strategy Paper ......................................................................................... 7 1.5 Outline of the 2022 County Fiscal Strategy Paper ....................................................................... 7 CHAPTER TWO ................................................................................................................................................. 8 2.0 RECENT ECONOMIC DEVELOPMENTS AND OUTLOOK ............................................................ 8 2.1 Global and Regional Economic Developments ............................................................................. 8 2.2 Domestic Economic Developments............................................................................................... 8 2.3 County Economic Outlook ............................................................................................................ 9 CHAPTER THREE ............................................................................................................................................. 11 3.0 PROMOTING ECONOMIC GROWTH FOR IMPROVED LIVELIHOOD ................................................... 11 3.1 Overview ..................................................................................................................................... 11 3.2 County Strategic Objectives ........................................................................................................ 11 3.2.1 Agriculture and Co-operative Development sector ............................................................... 11 3.2.2 Health Sector ........................................................................................................................... 13 3.2.3 Energy, Infrastructure and ICT Sector .................................................................................... 14 3.2.4 Public Administration ............................................................................................................. 15 3.2.5 Education, Youth and Social Welfare ..................................................................................... 16 3.2.6 Land, Environment and Natural Resources ............................................................................ 17 3.2.7 Water and Irrigation Sector .................................................................................................... 18 3.2.8 Commercial and Tourism ....................................................................................................... 19 CHAPTER FOUR .............................................................................................................................................. 21 4.0 FISCAL POLICY AND BUDGET FRAMEWORK ............................................................................... 21 4.1 Overview ..................................................................................................................................... 21 Page 2 4.2 Fiscal Responsibility Principles ................................................................................................... 21 4.3 Performance Review ....................................................................................................................... 22 4.4 Resource Envelope ...................................................................................................................... 27 4.5 Criteria for Resource Sharing ..................................................................................................... 28 Annex I: Machakos County Programme Based Budget .......................................................................... 33 Annex II: Machakos County Sector Ceilings .......................................................................................... 41 Annex III: County Own Source Revenue Projections ............................................................................. 42 Annex IV : Machakos County Sector Composition ................................................................................ 43 Page 3 LIST OF TABLES Table 1: County Fiscal Outturn FY 2021/2022 ................................................................................. 22 Table 2: Revenue performance FY 2021/2022 .................................................................................. 23 Table 3: County Own Source Revenue Performance FY 2021/2022.............................................. 24 Table 4 : Half Year Departmental Expenditure FY 2021/2022 ........................................................ 26 Table 5: Resource Envelope FY 2022/2023 and Medium Term ..................................................... 27 Table 6 : Summary of Budgetary Allocations FY 2022/2023 and the Medium Term .................... 29 Table 7: Budgetary Allocation per Departmental FY 2022/2023 and the Medium Term ............. 31 Page 4 Abbreviations and Acronyms ADP Annual Development Plan AEO African Economic Outlook BPS Budget Policy Statement CBEF County Budget and Economic Forum CBROP County Budget Review and Outlook Paper CCTV Closed Circuit Television CFSP County Fiscal Strategy Paper CIDP County Integrated Development Plan DANIDA Danish International Development Agency EAC East African Community ECDE Early Childhood Education Development FY Financial Year GBVRC Gender Based Violence Rescue Centre GCP Gross County Product GDP Gross Domestic Product ICT Information Communication Technology KUSP Kenya Urban Support Program Kshs. Kenya Shillings M&E Monitoring and Evaluation MTEF Medium Term Expenditure Framework OVC Orphans and Vulnerable Children PFMA Public Finance Management Act PWDs People Living with Disabilities TIPs Transitional Implementation Plans TVET Technical and Vocational Education Training UIG Urban Institutional Grant US United Sates VTC Voluntary Testing and Counseling WAN World Area Network WEO World Economic Outlook WHO World Health Organization Page 5 CHAPTER ONE 1.0 COUNTY FISCAL STRATEGY PAPER PROCESS OVERVIEW 1.1 Introduction 1. The 2022 County Fiscal Strategy Paper Legislates the framework for the preparation of the 2022/2023 Budgets Estimates. It features the following: i. The broad fiscal parameters for the 2022/2023 Budget and the guidelines for management of revenues and expenditures. ii. The doctrine that will guide the 2022/2023 budget process. iii. The broad strategic priorities and policy goals that will inform the preparation of the budget over the medium term. iv. The medium–term outlook for County Government revenues and expenditures v. A consultation of how the Budget Strategies relates to the County priorities as drawn from the County Integrated Development Plan (CIDP) 2018- 2022 1.2 County Fiscal Strategy Paper Process 2. As per the requirement of the Public Finance Management Act, 2012 section 117(5) the County Government has taken into consideration the views of various stakeholders during the formulation of the 2022 County Fiscal Strategy Paper. In relation to this the County Treasury carried out public participation both at village and ward level on 9th - 11th, February, 2022. 1.3 Legal Basis for Preparation of County Fiscal Strategy Paper 3. The County Treasury, pursuant to section 117(1) of the Public Finance Management Act (PFMA), 2012 is mandated to prepare and forward the Fiscal Strategy Paper to the County Executive Committee for approval and subsequently submit the approved CFSP to the County Assembly, by 28th February of each year. 4. In accordance with section 117(2) of PFM Act, the County Treasury has aligned the proposed revenue and expenditure plan to the national financial objectives in the Budget Policy Statement. (BPS) Page 6 5. The County Treasury shall incorporate in its County Fiscal Strategy Paper the financial outlook to County Government revenues, expenditures and borrowing for the coming financial year and over the medium term. 6. The preparation of CFSP and the proposed strategic policies and priorities for the fiscal year 2022/2023 has taken into consideration the views and opinions of the public, the Commission on Revenue Allocation, interested persons/groups and other forums established by legislation. 1.4 Rationale for the Fiscal Strategy Paper 7. This strategy paper articulates priority socioeconomic policies and structural reforms as well as sectoral expenditure programs to be implemented in the fiscal year 2022/2023 and the medium term. Specifically, the County Fiscal Strategy Paper desires to; i. Specify the broad strategic priorities and policy goals that will guide the County Government in preparing its budget for the forthcoming financial year and over the medium term; ii. Provide Linkage with the national objectives in the Budget Policy Statement; iii. Provide the financial outlook with respect to County Government revenues, expenditures and borrowing over the medium term; and iv. Provide a basis for stakeholder engagement in the preparation and execution of the County priorities and budgeting. 1.5 Outline of the 2022 County Fiscal Strategy Paper 8. The report is organized into four sections as follows; a) Chapter One provides an overview of the report b) Chapter Two outlines the recent economic development and fiscal outlook at the Global, National and County Levels. c) Chapter Three outlines the County strategic objectives and the various programmes that the County is implementing to achieve her objectives. d) Chapter Four covers the fiscal and budget framework with projected resource envelop and departmental ceilings. Page 7 CHAPTER TWO 2.0 RECENT ECONOMIC DEVELOPMENTS AND OUTLOOK 2.1 Global and Regional Economic Developments 9. Global growth in 2021 is projected at 5.9 percent from a contraction of 3.1 percent in 2020(WEO October, 2021). However, most of the emerging markets and developing economies are projected to experience a more challenging recovery from the COVID-19 pandemic compared to their counterparts. This is largely on account of uneven access to COVID-19 vaccine which is therefore likely to impact negatively on the full resumption of economic activities in these economies. Additionally, the rapid spread of Delta and the threat of new variants have increased uncertainty about how quickly the pandemic can be overcome. 10. The advanced economies are projected to recover to 5.2 percent in 2021 from a contraction of 4.5 percent in 2020. This projected recovery, particularly in the United States, reflects the anticipated legislation of additional fiscal support in the second half of 2021 and broader vaccinations coverage across the group. 11. The Sub-Saharan African region has not been spared the negative effects of the pandemic with the region estimated Consistent with forecast in other regions, economic growth in the region is expected to recover to 3.4 percent in 2021 and 4.1 percent in 2022 supported by improved exports and commodity prices along with a recovery in both private consumption and investment. However, per capita output is not expected to return to 2019 levels until after 2022. 2.2 Domestic Economic Developments 12. Like the rest of the world, the domestic economy was not spared from the adverse impact of the Pandemic in 2020. As such, economic growth is estimated to have contracted to 0.3 percent in 2020 from a growth of 5.0 percent in 2019. The government’s priority was premised on the need to safeguard the lives of Kenyans and Kenyan residents while at the same time cushioning the economy from the effects of COVID-19 pandemic. Consequently, the health crisis required the introduction of temporal restrictive measures to curb the spread of the virus which resulted to negative impacts on some key sectors of the economy. Many businesses especially those related to tourism and educational Page 8 activities closed down during the second quarter of 2020. Pick up of economic activities resumed in the third quarter of 2020 with further improvements in subsequent quarters 13. The contraction was spread across all sectors of the economy but was more dismal in accommodation and food services activities, education, and transport sectors. The overall performance of the economy in 2020 was cushioned from a deeper slump by accelerated growths in agricultural production (4.8 percent), mining and quarrying (6.7 percent), construction activities (11.8 percent) and health services (6.7 percent). 14. Similar to the global economy, Kenya’s economy is projected to bounce back at 6.0 percent in 2021 reflecting recovery due to reopening after the closure associated with the COVID-19 Pandemic. This also in part reflects the lower base in 2020 when most service sectors especially accommodation and restaurant, education as well transport services contracted in second and third quarters of 2020 with huge margins. 15. In terms of fiscal years, the economy is projected to expand by 2.9 percent in the FY 2020/21, 5.9 percent in FY 2021/22 and 6.1 percent in FY 2025/26. This outlook will be reinforced by the prevailing stable macroeconomic environment and the ongoing implementation of the strategic priorities of the Government under the “Big Four” Agenda and Economic Recovery Strategy. Weather conditions are expected to be favorable supporting agricultural output. As a result, export of goods and services will expand as global demand normalizes. These factors will push up consumer demand and increase both public and private sector investment reinforcing the projected growth. The economic growth projections over the medium term are aligned to those of the Third Medium Term Plan (2018-2022) of the Vision 2030 2.3 County Economic Outlook 16. The County economy is not isolated from the effect of the global and national economic occurrences that do arise since her performance depends highly on the performance of the national economy. 17. Prior to Covid-19, the County economy was strong and resilient despite the challenging global environment. This was as a result of the various projects and programmmes that Page 9 Government has continued to implement geared towards, job creation, poverty reduction, food and nutrition security, promotion of conducive business environment, adequate, affordable and reliable energy supply, environmental conservation and water Supply, accessibility of universal health care, road expansion and effective service delivery. 18. The containment measures instituted by the National Government to contain the spread of COVID-19 have negatively affected the performance of most sectors in the County. Going forward, the County will implement projects and programs geared towards restoring and safeguarding County economic stability which will support growth and eventually reduce unemployment and poverty. Page 10 CHAPTER THREE 3.0 PROMOTING ECONOMIC GROWTH FOR IMPROVED LIVELIHOOD 3.1 Overview 19. The COVID-19 pandemic has both magnified the importance and the urgency to institute policy measures to strengthen economic resilience and cushion citizens and businesses from the adverse effects that result from economic shocks. From the outset of the pandemic, the National Government took decisive actions to respond to the adverse effects of the pandemic by implementing initiatives such as offering tax reliefs and the Economic Stimulus Programme (ESP) whose objective was to return the economy to the pre COVID-19 growth trajectory by increasing demand for local goods and services, cushioning vulnerable Kenyans, securing household food security for the poor, and creating employment and incomes. 20. In the face of the COVID -19 pandemic therefore, the 2022 County Fiscal Strategy Paper therefore articulates priority economic strategies to be implemented under the Medium- Term Expenditure Framework for FY 2022/23 - 24/25 in order to provide an enabling environment critical to return the economy back to long term growth path while at the same time continue safeguarding livelihoods, jobs, businesses and industrial recovery. Towards this end, the Government will undertake the following targeted strategic interventions to support the realization of the “Big Four” Agenda and promoting economic growth for improved livelihood. 3.2 County Strategic Objectives 3.2.1 Agriculture and Co-operative Development sector 21. Agriculture remains the backbone of County’s economy and the focus is to ensure food security and nutrition to all residents while striving to create employment both directly and indirectly from Agricultural activities. In pursuit of this, the Government has been implementing various measures such as provision of free certified seeds, tractor services, pasture seeds, subsidized farm inputs , fish fingerlings , liners chicks , vaccination of livestock, implementing programmes to support smallholder farmers and promoting the Page 11 use of appropriate farming techniques. These measures have borne fruits but are not without challenges. 22. Covid-19 containments measures and poor weather conditions have lately affected the progress of agricultural production, livestock sales, market functioning and income generating activities posing a threat to the food security position. To cushion farmers from these adverse effects and further secure food supply chain over the medium term the County will ; i. Enhance implementation of the Quarter Acre program ii. Provide free certified seeds and subsidized fertilizer, free tractor services, training farmers on post-harvest management, establish demo-farms in order to enhance agricultural productivity among the smallholder/large scale farmers. iii. Provide high value crops seeds , fruit trees like mangoes, passion, pawpaw, oranges, grapes and macadamia; promotion of avocado production; pest and disease management, soil analysis and testing under the quarter acre program. iv. Prioritize pasture and fodder development; goats and sheep production; provision of extension services ,free chicks; livestock marketing and sale yard improvement; bee keeping; livestock disease and pest control; zoonotic control; meat inspection; develop strategic vaccine bank, rehabilitate cattle dips and slaughter houses, enforce veterinary public health standards ,enhance disease surveillance and compulsory mass vaccination and establish strategic reserve for vaccines. v. Promote aquaculture development, Fish inspection and quality control, vi. Carry out capacity building of the co-operative societies, vii. Provide linkages for agriculture products 23. In addition, over the medium term the Co-operative sub –sector will implement the following programmes i. Promote agriculture-based co-operatives ii. Enhance Co-operatives Audits iii. Digitize and Modernize of cooperative societies operations iv. Mainstream Women and Youth in cooperatives v. Improve the performance of coffee growing Co-operatives through the Coffee Revitalization Program Page 12 vi. Increase membership into the cooperative movement by registration of new societies vii. Support Dairy cooperatives to reduce losses(storage, value addition and marketing) viii. support and promote horticultural co-operatives ix. Promote value addition in co-ops in both in Dairy and Coffee x. Establish/enhance cooperative funding to Agri-based cooperative 3.2.2 Health Sector 24. Access to quality and affordable health care services is necessary in developing a holistic human capital base that will in turn increase productivity and enhance economic development. To date the County has made great strides in this sector through; provision of 81 ambulances, construction of cancer center, construction of community Health facilities to reduce the distance to health center, construction of maternity wing and rehabilitation of existing health facilities. However, the outbreak and rapid spread of COVID -19 Pandemic has overstretched the health sector and this has necessitated the urgent need put strategies in place to achieve universal health care. In order to achieve this the government will ; i. Construction and equip of masii level 4 to decongest Machakos level 5 hospital ii. Improve service delivery through adequate provision of health products, supplies and other utilities iii. Reduce the burden of communicable diseases through; sensitization, surveillance and Strengthening of community level 1 health and emergency services iv. Improve health infrastructure through construction and upgrading of health facilities v. Improve access and demand for essential and specialized health services through purchase of laboratory, specialized medical and dental equipment and modernization of accident and emergency units vi. Improve Reproductive, Maternal, Newborn Child and Adolescent health services (RMNCAH) including HIV prevention services vii. Strengthen primary healthcare services Page 13 viii. Reduce the burden of violence and injuries through adoption of strategies that address each of the causes of injuries and violence ix. Minimize exposure to health risk factors by strengthening interventions that lead to positive health behaviors in the population. x. Strengthen collaboration between health and other sectors that have impact on health 3.2.3 Energy, Infrastructure and ICT Sector 25. Infrastructure development contributes enormously towards improving our competitiveness and also interconnectivity of the County. For this reason, the Government has continued to scale-up connectivity through tarmacking and grading of roads, upgrading of roads to gravel standard, construction of drifts, culverts and gabions. In addition the County has invested in ensuring use of technology in some of our service delivery. Moving forward the County will build on the existing and ongoing infrastructural development, road, energy and ICT. i. Expansion of Roads and Transport Network 26. Over the medium term in order to ensure that Machakos residents enjoy the benefits of expanded road network, the government will construct new roads, carry out road maintenance, grade and gravel feeder roads, construct new bridges, carry out pothole patching on paved roads, construct drainage structures (culvert, drift and gabions), road marking and signage installation on paved roads besides road corridor surveying. 27. Further the County will embark on upgrading and maintaining of existing bus parks and construction of Government Offices. ii. Enhancing accessible and affordable energy 28. Access to stable, reliable and affordable energy supply is directly linked to all aspects of socio-economic growth. To this effect, in collaboration with the National Government the County will enhance rural electrification and distribute more transformers to boost availability of electricity and to sustain demand. In addition the County will put measures in place to promote sustainable renewable energy by ensuring that all streetlights and mulika mwizis in the County are solar powered. Page 14 29. Further to curb insecurity, the department of energy will install Mulika Mwizis across all our market centers in the County. iii. Promoting the use of Information , Communication and Technology 30. Information, Communication and Technology (ICT) forms the backbone of today’s digital economy and has a strong potential to accelerate economic growth. In light of this the government continues to invest in ICT infrastructure and improve efficiency and effectiveness in service delivery. To this end, the Government is in the process of installing Wide Area Network (WAN) and telephone IP system 31. In addition to curb insecurity and enhance ease of doing business over the medium term, the County will enhance CCTV coverage and internet connectivity in the County. 3.2.4 Public Administration 32. This sector provides overall leadership and oversight in the management of the County affairs through legislation, public policy formulation, coordination and prudent resource management. 33. County Administration will embark on construction and equipping of sub-County and ward offices, purchase of administration uniforms, dumpsite construction, purchase of communication equipment and purchase of compacting trucks, provision of garbage collection bins 34. Finance finalize on the digitization of revenue collection and management , preparation of revenue, financial and budget policy documents. 35. County branding through installation of road signage & gantries; whereby County beautification is prioritized by the County image directorate. 36. Public Service and Quality Management prioritizes development of performance management system; development and implementation of quality assurance manual and carry out staff skills development. Page 15 37. Formation of project management committees, stakeholder engagement (public participation/feedback forums), site verification visits (M&E) and publication of County reports/statistics and project tracking system will be prioritized by the Project Delivery Directorate. 38. Development of planning documents such as CIDP 2023-2027, Annual development plan 2023-2024, Sector plans and Annual Progress Report 2021-2022, Sector policies, research and economic surveys will be undertaken by Economic Planning 3.2.5 Education, Youth and Social Welfare 39. Investment in human capital is central to development and delivering substantial economic benefits. For this reason, the Government will continue investing in the youth, providing accessible quality early education and strengthening the social safety net in order to achieve her mandate. I. Investing in quality Early childhood development and vocational training 40. The Government takes cognizance of the critical role, quality early childhood development and vocation training play in equipping labour force with relevant skills necessary for economic growth. Over the years the government has implemented various projects such us construction of ECDE centers, rehabilitation and equipping vocational training centers. To leverage on these gains the County will implement the following projects in the FY 2022/2023. i. Construction of more ECDE classes ii. Purchasing and distribution of learning materials iii. Construction and improvement of vocational training institutions iv. Promotion co-curriculum activities in learning institutions. v. II. Strengthening the social safety net and empowering the youth and the women 41. The County will continue to promote gender, youth and improve the livelihoods for the vulnerable groups and people living with disabilities. This will be achieved through; i. Awarding bursaries to the needy students ii. Table banking Page 16 iii. Provision of necessary devices to PLWDs iv. Provision of food to registered children homes 42. The most pressing challenge in today’s society is lack of jobs for the Youth. To address this the Government continues to dedicate resources to youth empowerment programmes and leveraging on partnerships with businesses and other private organizations to create opportunities for the youth through internships, apprenticeships, mentorship and entrepreneurship. To consolidate this gains the government will; i. Hold youth empowerment conference to mentor the youths on entrepreneurial skills and leadership ii. Construct innovation centers and establish talent academies iii. Construct of Sports facilities iv. Refurbish of all community playing grounds v. Refurbish and maintain existing sports facilities vi. Provide sports equipment vii. Hold County Sports tournament viii. Carry out Sports Advocacy ,communication &mobilization ix. Hold youth capacity building at the Sub-County level. capacity III. Promotion of cultures and Arts 43. Culture and Arts sub-sectors contribute immensely to economic development through job creation. Concerted efforts have been geared towards sport establishing curio outlets, cultural center and promotion of Akamba Culture. Moving forward, the Government will support performance of music, drama, and dance and exhibition of works of art and crafts. 3.2.6 Land, Environment and Natural Resources 44. Proper planning is a necessary precondition for achieving sustainable socio-economic growth. To realize this, the Government continues to implement revision of valuation roll, Digitalization of building approval process and Development of GIS online land records system. Page 17 45. Urban and Development sub-sector will undertake shelter upgrading, urban regeneration, renovation of staff houses, survey and titling of New City and development of urban institutions (Mavoko, Kangundo/Tala & Machakos Municipalities) 46. Moreover, in recognition of the critical role played by environmental conservation in achieving the sustainable development through poverty eradication, the Government has rolled out plans to create awareness on environment and climate change issues, Mainstreaming climate change activities in County projects and programs and provision of tree seedling to the citizens. 47. Over the medium term in order to manage environment and domesticate and implement Multilateral Environmental Agreements and programmes, restore all degraded landscapes, rivers & wetlands, implement the Climate Change Action Plan and coordinate implementation of both the National and County Environment Action Plans. In addition, to manage environment and natural resources the County will ; i. Promote clean cooking stoves and green energy ii. Implement of transition plans(TIPs) iii. Develop of waste land fill iv. Carry out enforcement , monitoring and Surveillance on environment related issues v. Carry out Environment Impact Assessment and Environment Audit vi. Rehabilitate denuded land and degraded rivers vii. Regulate quarrying, mining, natural stones masers, natural soils/clays viii. Promote of nature based enterprises(Apiculture, tree nurseries, landscaping activities 3.2.7 Water and Irrigation Sector 48. The Government remains committed in ensuring access to clean and safe water for all the County Residents. Machakos being water scarce county it is imperative that deliberate efforts are made towards the development and expansion of the sector in order to complement efforts towards primary health care and labour productivity. To date the Page 18 County has drilled and equipped boreholes, constructed water dams and pans and supplied water to various public institutions. 49. Moving into the future, the Government will continue to invest in clean water supply through ; i. Reticulation of water from boreholes and dams to the households ii. Drilling boreholes and rehabilitation of the existing ones iii. Construction of dams and desilting of the existing ones iv. Treatment of water sources v. Construction of elevated water tanks vi. Construction of water dams and water pans vii. Maintenance of plants and equipment(Drilling rigs, dozers ,TPUs Support trucks, Utility vehicles) viii. Water quality control through establishment of County water laboratory ix. Construction of gabions and water weirs 50. Further, to increase agriculture production and reduce the overreliance on rain-fed agriculture the County will expand existing irrigation schemes. 3.2.8 Commercial and Tourism 51. The County Government remains dedicated to creating and sustaining a more conducive business environment through enhancing security to attract investors and promoting trade leading to job creation. Towards this end the Government has prioritized construction of market sheds; fencing and upgrading of livestock markets; business conferences, trade fairs and exhibitions; construction of jua kali sheds; construction and upgrading of boda-boda sheds; establishment of the Machakos Enterprise Development Fund; construction of modern kiosks; construction of modern bus-stop sheds; construction of industrial parks; operationalization and commissioning of jaw crushers; construction of cottage industry centers and construction, equipping and operationalization of business incubation and innovation centers. 52. Tourism and Sports sub-sectors play a key role in spurring economic development in the County. With this realization, concerted efforts have been geared towards sport Page 19 development, promoting of County as a preferred tourism destination, development of the film industry and nurturing of talents to make machakos a tourism hub. 53. Great strides have been made to support these sub-sectors. The Government has almost completed the construction sub-County stadia, done rehabilitation of Machakos people’s park and Kenyatta stadium and constructed a studio for film production. 54. To leverage on these gains the County will undertake construction of theme park in Masinga; renovation of rest areas; construction of monuments; marketing Machakos tourism circuit; document tourist attraction sites in Machakos; hold beauty pageants; construct and equip studios; film and music production; develop fourteen falls and kyamwilu as tourist attraction sites , map, market and promote tourist attraction sites; develop and maintain recreational parks through beautification and landscaping and construct a team building center. Page 20 CHAPTER FOUR 4.0 FISCAL POLICY AND BUDGET FRAMEWORK 4.1 Overview 55. The County’s FY 2022/2023 budget and the Medium-Term Budget Framework takes cognizance of the national governments effort to support economic recovery and mitigation against the adverse effects of the COVID-19 pandemic. In the preparation of the budget, the County has thus taken into consideration programs outlined in the Third Medium Term Plan of the Vision 2030, Economic Recovery Strategy and the “Big Four” Agenda specific to the County. 56. The County will also continue to prioritize implementation of programmes outlined in the County Integrated Development Plan (CIDP) 2018-2022 which is in its final year while taking into account the availability of resources during the period. Further, the framework prioritizes prudent fiscal policy as a commitment towards sound financial management practices as entrenched in the Public Finance Management Act, 2012. 57. Sustainability, affordability and prioritization will guide programme/project identification and implementation. This will be achieved through spending that is directed towards the most critical needs of the County and well utilized. There will also be increased focus on improvement of both efficiency and productivity of recurrent expenditure. The focus for development expenditure will seek to ensure equitable development while making provisions for any marginalized groups in the County. There is need to refocus efforts on key streams, broadening the tax collection base in order to increase revenue collection through automation of more revenue streams while continually sealing any existing leakages. 4.2 Fiscal Responsibility Principles 58. As outlined in the Public Finance Management Act 2012, the County Treasury shall enforce the following fiscal responsibility principles. Page 21  the County Government’s recurrent expenditure shall not exceed the County Government’s total revenue;  over the medium term a minimum of thirty percent of the County Government’s budget shall be allocated to the development expenditure;  the County Government’s expenditure on wages and benefits for its public officers shall not exceed a percentage of the County Government’s total revenue as prescribed by the County Executive member for finance in regulations and approved by the County Assembly;  over the medium term, the Government’s borrowings shall be used only for the purpose of financing development expenditure and not for recurrent expenditure;  the County debt shall be maintained at a sustainable level as approved by County assembly;  the fiscal risks shall be managed prudently; and  a reasonable degree of predictability with respect to the level of tax rates and tax bases shall be maintained, taking into account any tax reforms that may be made in the future. 4.3 Performance Review 4.3.1 Fiscal Performance 59. In the FY 2021/2022, the County’s approved budget was Kshs.12.23Billion comprising of Kshs. 9.16Billion Equitable Share, Kshs. 1.39B Conditional Grants and Kshs. 1.68Billion as targeted Own Source Revenues. Table 1 below provides a summary of the overall County’s fiscal performance as at December 2021 Table 1: County Fiscal Outturn FY 2021/2022 Actual FY Printed Estimates First Half Absorption 2020/2021 FY 2021/2022 Performance FY Rate (%) 2021/2022 Total Revenue 11,880,780,606 12,235,828,225 4,962,170,205 41 Equitable Share 8,421,115,500 9,162,304,232 3,802,356,258 42 Conditional Grants 1,641,543,632 1,390,629,796 2,500,000 - Page 22 Actual FY Printed Estimates First Half Absorption 2020/2021 FY 2021/2022 Performance FY Rate (%) 2021/2022 Own Source Revenue 1,296,364,669 1,682,894,197 336,139,163 20 Unspent Balances 521,756,805 - 821,174,784 Total Expenditure 11,221,514,022 12,235,828,225 4,848,051,078 40 Recurrent 8,334,099,996 8,417,075,356 4,484,912,892 53 County Assembly 881,145,648 977,790,391 467,286,460 48 County Executive 7,452,954,348 7,439,284,965 4,017,626,432 54 Development 2,887,414,026 3,818,752,869 363,138,186 10 County Assembly 134,065,168 295,000,000 75,331,822 26 County Executive 2,753,348,858 3,523,752,869 287,806,364 8 4.3.2 Revenue Performance 60. The County received a total of Kshs. 4.96billion in the first six months of the financial year under review. This was an increase of Kshs. 1.04billion compared to Kshs. 3.92billion received over a similar period in the FY 2020/2021. This comprised of Kshs. 3.8billion from equitable share, Kshs. 2.5million as conditional grants and Kshs. 336million from own source collections. Tables 2 and 3 provide the County’s overall revenue performance. Table 2: Revenue performance FY 2021/2022 S/No Description Actual FY Printed Estimates First Half 2020/2021 FY 2021/2022 Receipts FY 2021/2022 1 Equitable Share 8,421,115,500 9,162,304,232 3,802,356,258 2 Conditional Leasing of Medical Equipment - 153,297,872 - Grants Kenya Climate Smart 253,685,994 321,468,007 - Agriculture Project (KCSAP)- World Bank Kenya Devolution Support 45,000,000 161,906,472 2,500,000 Project (KDSP) – World Bank Kenya Urban Support Project - 1,500,000 - (UIG)-World Bank Page 23 S/No Description Actual FY Printed Estimates First Half 2020/2021 FY 2021/2022 Receipts FY 2021/2022 Kenya Urban Support Project 553,775,036 672,000,000 - (UDG)-World Bank Universal Healthcare in 22,050,000 17,180,625 - Devolved System Program- DANIDA Transforming Health Systems 43,717,594 9,399,935 - for Universal Care Project- World Bank Agriculture Sector 13,247,314 25,492,885 - Development Support Program-SIDA Emergency Locust Response - 28,384,000 - Project-World Bank Unspent Funds 521,756,805 - 821,174,784 Total Conditional Grants 1,641,543,631 1,390,629,796 2,500,000 3 Own Source Revenue 1,296,364,668 1,682,894,196 336,139,163 Total County Allocation 11,880,780,604 12,235,828,224 4,962,170,205 Source: Machakos County Treasury, 2022 Table 3: County Own Source Revenue Performance FY 2021/2022 Revenue Stream Actual FY Approved FY First Half Year 2020/2021 2021/2022 Performance FY 2021/2022 Land Rates & Ground Rent 247,858,234 300,020,587 37,188,382 Single Business Permit 253,563,665 200,453,799 24,306,763 Quarry Extraction Fees 230,712,604 490,056,231 85,444,806 Sand Gravel 26,545,070 55,856,056 9,850,339 Market Fees 10,344,412 14,850,475 3,000,394 Plot/Stall Rent 4,886,747 8,523,542 1,417,933 Bus park 76,885,195 130,698,026 38,075,797 House Rent 1,388,750 2,040,000 414,935 Refuse/Conservancy Fee 30,431,751 45,900,000 3,084,471 Page 24 Revenue Stream Actual FY Approved FY First Half Year 2020/2021 2021/2022 Performance FY 2021/2022 Sign Board & Advertisement Fee 34,613,425 50,010,024 10,384,991 Fire Fighting & Ambulance Mgt 22,706,735 34,175,101 3,471,756 Unit Slaughter House Fees/Livestock 8,556,254 14,593,359 5,203,896 Enforcement Management 5,897,440 16,502,784 1,519,731 Off-street Parking Unit 19,782,064 25,616,033 5,399,271 Building Plan Approvals 187,858,385 140,120,000 74,814,819 Cess 15,334,465 20,583,554 2,336,921 Social Services 60,550 138,006 66,274 Water Sales 2,784,850 305,981 366,666 Miscellaneous 85,810 - 69,000 People's Park/Maruba 368,300 1,042,297 410,768 House Loan Repayment 300,000 - 84,000 Salary Refunds/Advances 333,026 670,400 272,596 Agri Farm 58,263 451,222 60,653 Health Revenue 54,398,112 82,250,096 16,717,887 Liquor 53,906,756 40,599,269 9,194,378 Tourism 47,000 159,640 2,173,225 Interest & Penalties On Plot And 148,139 192,334 - Stall Rent Noise Pollution 235,475 442,298 123,009 Motor Cycle Registration 4,658,735 6,643,082 421,752 Weights And Measures 1,614,456 - 263,750 Total 1,296,364,668 1,682,894,196 336,139,163 Source: Machakos County Treasury, 2022 4.3.3 Expenditure Performance 61. The total Expenditure as at December, 2021 was Ksh. 4.84 Billion which translates to 40 % of the approved budget as illustrated in table below. Of these, Ksh. 4.84 Billion was recurrent expenditure while Kshs. 0.36 Billion accounted for development expenditure. Page 25 Table 4 : Half Year Departmental Expenditure FY 2021/2022 County Entity Revised Actual Printed First Half Absorption Estimates 2 FY Expenditure FY Estimates FY Performance Rate (%) 2020/2021 2020/2021 2021/2022 FY 2021/2022 Office of the Recurrent 488,845,547 407,369,728 562,108,498 258,192,894 46 Governor Development 3,305,675 3,064,372 3,080,367 - - Total 492,151,222 410,434,100 565,188,865 258,192,894 46 County Public Recurrent 27,103,856 18,951,026 39,763,200 2,169,200 5 Service Board Development - - 10,000,000 - - Total 27,103,856 18,951,026 49,763,200 2,169,200 4 Roads, Transport Recurrent 99,255,104 95,652,626 197,278,514 100,083,653 51 and Public Development 941,040,598 783,327,293 890,815,827 91,233,280 10 Works. Total 1,040,295,702 878,979,919 1,088,094,341 191,316,933 18 Health Services Recurrent 2,869,575,462 2,795,850,009 3,970,251,391 2,360,055,608 59 and Emergency Development 429,140,498 346,281,498 453,510,883 23,417,882 5 Services Total 3,298,715,960 3,142,131,507 4,423,762,274 2,383,473,490 54 Agriculture, Recurrent 156,650,149 156,300,990 410,538,783 116,254,580 28 Food Security Development 325,906,978 234,293,206 400,758,319 3,748,730 1 and Co- Total 482,557,127 390,594,196 811,297,102 120,003,310 15 operative Development. County Recurrent 911,145,156 881,143,919 977,790,391 467,286,460 48 Assembly Development 215,777,380 134,065,167 295,000,000 75,331,822 26 Total 1,126,922,536 1,015,209,086 1,272,790,391 542,618,282 43 Water, Recurrent 60,693,338 46,848,291 104,072,655 9,649,884 9 Irrigation, Development 408,598,488 345,057,701 319,254,627 5,000,000 2 Environment Total 469,291,826 391,905,992 423,327,282 14,649,884 3 and Natural Resources Finance and Recurrent 2,484,436,039 2,483,767,215 487,794,173 293,472,289 60 Economic Development 283,225,263 189,131,486 57,560,987 - - Planning. Total 2,767,661,302 2,672,898,701 545,355,160 293,472,289 54 Public Service, Recurrent 630,885,452 618,146,285 407,350,574 223,467,482 55 Quality Development 23,187,237 6,454,149 9,329,343 - - Management Total 654,072,689 624,600,434 416,679,917 223,467,482 54 and ICT Tourism, Youth, Recurrent 65,279,687 50,087,864 114,371,248 2,460,868 2 Sports and Development 118,518,734 77,794,989 90,990,459 - - Page 26 County Entity Revised Actual Printed First Half Absorption Estimates 2 FY Expenditure FY Estimates FY Performance Rate (%) 2020/2021 2020/2021 2021/2022 FY 2021/2022 Culture. Total 183,798,421 127,882,853 205,361,707 2,460,868 1 Trade, Recurrent 234,518,061 217,555,793 114,522,867 18,808,513 16 Industrialization Development 31,629,945 28,438,865 289,906,472 164,406,472 57 and Innovation. Total 266,148,006 245,994,658 404,429,339 183,214,985 45 Education , Skills Recurrent 173,805,615 157,720,171 399,043,912 142,809,085 36 Training and Development 134,583,590 134,408,853 142,102,833 - - Social Welfare Total 308,389,205 292,129,024 541,146,745 142,809,085 26 Energy, Lands, Recurrent 167,133,057 111,868,532 113,688,652 24,605,288 22 Housing and Development 1,821,934,953 598,853,188 841,502,191 - - Urban Total 1,989,068,010 710,721,720 955,190,843 24,605,288 3 Development. County Recurrent 364,856,139 292,835,818 518,500,498 465,597,088 90 Administration Development 17,539,000 6,243,258 14,940,561 - - and Total 382,395,139 299,079,076 533,441,059 465,597,088 87 Decentralized Units. Total Recurrent 8,734,182,662 8,334,098,267 8,417,075,356 4,484,912,892 53 Total 4,754,388,339 2,887,414,025 3,818,752,869 363,138,186 10 Development Total 13,488,571,001 11,221,512,292 12,235,828,225 4,848,051,078 40 Source: Machakos County Treasury, 2022 4.4 Resource Envelope 62. In view of the continued pressure that arise from wage bill and limited resources, MTEF budgeting will focus on adjusting non-priority expenditures to cater for the priority sectors. The financing of County budget priorities revolve around two main financing sources namely; transfers from the National Government and County own source revenue. The shareable revenue transfers will amount to Kshs. 9.162 billion, Kshs. 571 million in grants while the County projects to collect Kshs. 1.69billion accounting for 80 percent, 5 percent and 15 percent respectively. Table 5 below illustrates the County projected revenues in the medium term. Table 5: Resource Envelope FY 2022/2023 and Medium Term Page 27 S/No Description Printed Estimates Proposed Projected Projected FY 2021/2022 Estimates FY Estimates FY Estimates FY 2022/2023 2023/2024 2024/2025 1 Equitable Share 9,162,304,232 9,162,304,232 9,162,304,232 9,162,304,232 2 Conditional Leasing of Medical Grants Equipment 153,297,872 153,297,872 153,297,872 153,297,872 Kenya Climate Smart Agriculture Project 321,468,007 310,075,499 310,075,499 310,075,499 (KCSAP)-World Bank Kenya Devolution Support Project (KDSP) – World 161,906,472 - - - Bank Kenya Urban Support Project (UIG)-World Bank 1,500,000 - - - Kenya Urban Support Project (UDG)-World 672,000,000 - - Bank - Universal Healthcare in Devolved System 17,180,625 11,453,750 5,726,875 - Program-DANIDA Transforming Health Systems for Universal Care 9,399,935 9,399,935 9,399,935 9,399,935 Project-World Bank Agriculture Sector Development Support 25,492,885 16,785,554 16,785,554 16,785,554 Program-SIDA Emergency Locust Response Project-World 28,384,000 69,682,990 - - Bank Total Conditional Grants 1,390,629,796 570,695,600 495,285,735 489,558,860 3 Own Source Revenue 1,682,894,196 1,690,079,199 1,689,360,698 1,689,432,548 Total County Allocation 12,235,828,224 11,423,079,031 11,346,950,665 11,341,295,640 4.5 Criteria for Resource Sharing i. Non – discretionary expenditure: In the recurrent expenditure category, non- discretionary expenditures take the first charge and include statutory obligations such as Page 28 salaries, gratuity and pension. These expenditures are projected at 50 per cent of the total revenue. ii. Development expenditures are shared out on the basis of CIDP priorities as well as strategic interventions to boost revenue base and stimulate the economic growth as outlined in the National Government Policy documents and Governor’s Manifesto. The development expenditures are estimated at 30 percent. iii. On-going projects: emphasis is given to completion of on-going projects with high impact on poverty reduction, social injustices, employment and wealth creation. iv. Infrastructure projects: with the County government’s commitment to improve infrastructure, construction of roads, development of water and sanitation network, energy and construction of community hospitals among others will be given priority. v. Pending bills balances: the pending bills balances as at 24th February 2022 is Ksh 2.34 Billion which constitutes of a Ksh. 663 Million Development and Recurrent Ksh. 1.56 Billion. Pending bills form a first charge in the budget and we propose to set aside Ksh 291 .3 million recurrent and Ksh. 593 Million development for payment of pending bills (this is indicated under OOG). 63. The criteria outlined above helped in developing ceilings for each County Entity as tabulated tables 6 and 7 below. Table 6 : Summary of Budgetary Allocations FY 2022/2023 and the Medium Term Printed First Half Absorption Proposed Projected Projected Estimates FY Performance FY Rate (%) Estimates FY Estimates FY Estimates FY 2021/2022 2021/2022 2022/2023 2023/2024 2024/2025 Total Revenue 12,235,828,225 4,962,170,205 62 11,423,079,031 11,346,950,665 11,341,295,640 Equitable Share 9,162,304,232 3,802,356,258 42 9,162,304,232 9,162,304,232 9,162,304,232 Returned CRF - 821,174,784 - - - Conditional Grants 1,390,629,796 2,500,000 0 570,695,600 495,285,735 489,558,860 Own Source Revenue 1,682,894,197 336,139,163 20 1,690,079,199 1,689,360,698 1,689,432,548 Total Expenditure 12,235,828,225 4,848,051,077 126 11,423,079,031 11,346,950,665 11,341,295,640 Recurrent Vote 8,417,075,356 4,484,912,891 106 7,996,155,322 7,942,865,466 7,938,906,948 Compensation to 6,199,284,502 3,628,584,779 59 6,183,094,458 6,355,834,284 6,610,067,656 Employees Page 29 Printed First Half Absorption Proposed Projected Projected Estimates FY Performance FY Rate (%) Estimates FY Estimates FY Estimates FY 2021/2022 2021/2022 2022/2023 2023/2024 2024/2025 Use of Goods and 2,122,702,409 849,404,854 40 1,719,713,084 1,493,683,401 1,235,491,512 Services Current Grants 95,088,445 6,923,258 7 93,347,780 93,347,780 93,347,780 Development Vote 3,818,752,869 363,138,186 21 3,426,923,709 3,404,085,200 3,402,388,692 Acquisition of 2,523,211,518 198,731,714 8 2,949,575,889 3,002,147,245 3,006,177,612 Assets/Non-Financial Assets Capital Grants 1,295,541,351 164,406,472 13 477,347,820 401,937,955 396,211,080 Source: Machakos County Treasury, 2022 Page 30 Table 7: Budgetary Allocation per Departmental FY 2022/2023 and the Medium Term Printed Proposed Projected Projected County Entity Estimates FY Estimates FY Estimates FY Estimates FY 2021/2022 2022/2023 2023/2024 2024/2025 Recurrent 562,108,498 853,444,648 584,623,578 590,244,959 Office of the Development 3,080,367 596,403,145 3,337,101 3,303,730 Governor Total 565,188,865 1,449,847,793 587,960,679 593,548,689 Recurrent 39,763,200 40,736,706 42,366,174 42,773,541 County Public Service Board Development 10,000,000 11,112,751 11,001,623 10,891,607 Total 49,763,200 51,849,457 53,367,797 53,665,148 Recurrent 197,278,514 189,914,082 191,044,197 190,566,587 Roads, Transport and Development 890,815,827 758,390,011 972,098,436 972,377,451 Public Works. Total 1,088,094,341 948,304,093 1,163,142,633 1,162,944,038 Recurrent 3,970,251,391 3,703,467,743 3,863,135,546 3,858,657,480 Health and Emergency Development 453,510,883 490,700,213 514,673,351 514,526,618 Services Total 4,423,762,274 4,194,167,955 4,377,808,897 4,373,184,098 Agriculture, Recurrent 410,538,783 366,645,072 369,640,640 368,716,538 Food Security and Co- Development 400,758,319 436,087,341 465,527,957 466,872,677 operative Development. Total 811,297,102 802,732,413 835,168,597 835,589,215 Recurrent 977,790,391 849,060,499 849,060,499 849,060,499 County Development 295,000,000 324,500,000 321,255,000 318,042,450 Assembly Total 1,272,790,391 1,173,560,499 1,170,315,499 1,167,102,949 Water, Recurrent 104,072,655 90,105,765 89,516,101 89,292,310 Irrigation, Development 319,254,627 193,748,433 350,671,914 351,865,195 Environment and Natural Total 423,327,282 283,854,198 440,188,015 441,157,505 Resources Recurrent 487,794,173 435,534,462 430,308,049 429,232,279 Finance and Economic Development 57,560,987 19,385,984 32,983,915 32,654,076 Planning. Total 545,355,160 454,920,446 463,291,964 461,886,355 Public Service, Recurrent 407,350,574 377,835,841 386,295,912 385,330,172 Quality Development 9,329,343 5,262,277 10,159,655 10,058,058 Management and ICT Total 416,679,917 383,098,118 396,455,567 395,388,230 Recurrent 114,371,248 67,199,449 98,814,147 98,567,111 Tourism, Youth, Sports and Development 90,990,459 45,087,737 119,315,712 119,122,555 Culture. Total 205,361,707 112,287,185 218,129,859 217,689,666 Recurrent 114,522,867 101,555,772 100,949,882 100,697,507 Trade, Industrialization and Innovation. Development 289,906,472 134,208,192 152,554,730 153,029,183 Total 404,429,339 235,763,964 253,504,612 253,726,690 Page 31 Printed Proposed Projected Projected County Entity Estimates FY Estimates FY Estimates FY Estimates FY 2021/2022 2022/2023 2023/2024 2024/2025 Education , Recurrent 399,043,912 368,971,858 377,515,154 376,571,366 Skills Training and Social Development 142,102,833 178,285,790 182,479,985 181,999,530 Welfare Total 541,146,745 547,257,648 559,995,139 558,570,896 Energy, Lands, Recurrent 113,688,652 134,494,369 137,395,036 137,051,549 Housing and Urban Development. Development 841,502,191 228,531,319 251,755,550 251,537,994 Total 955,190,843 363,025,688 389,150,586 388,589,543 County Recurrent 518,500,498 417,189,057 422,200,552 422,145,051 Administration and Decentralized Development 14,940,561 5,220,517 16,270,271 16,107,568 Units. Total 533,441,059 422,409,574 438,470,823 438,252,619 Total Recurrent 8,417,075,356 7,996,155,322 7,942,865,467 7,938,906,949 Total 3,818,752,869 3,426,923,709 3,404,085,200 3,402,388,692 Development Total 12,235,828,225 11,423,079,031 11,346,950,667 11,341,295,641 Source: Machakos County Treasury, 2022 Page 32 Annex I: Machakos County Programme Based Budget i. Recurrent Expenditure Programme/Sub- Programme Approved Proposed Projected Projected programme Estimates FY Estimates FY Estimates FY Estimates FY 2021/2022 2022/2023 2023/2024 2024/2025 OFFICE OF THE GOVERNOR Sub-programme 1 Office of the Governor 347,501,625 638,933,298 359,773,643 364,733,808 Sub-programme 2 Transport Department 28,492,459 28,917,082 31,412,936 31,030,626 Sub-programme 3 Human Resource and 84,050,981 84,253,530 85,666,207 84,840,760 Administration Section Sub-programme 4 ICT Section 13,387,204 14,056,564 14,759,392 14,387,204 Sub-programme 5 Hospitality Services Section 14,580,000 14,873,220 15,074,450 15,580,000 Sub-programme 6 Cabinet Office 6,493,175 5,536,989 5,158,725 5,493,175 Sub-programme 7 Office of the Deputy 36,000,000 36,000,000 39,000,000 40,000,000 Governor Sub-programme 8 Directorate of Projects 13,759,080 13,447,034 13,169,386 13,759,080 Delivery, Monitoring and Evaluation Sub-programme 9 Office of the County 8,954,060 8,092,521 9,871,851 9,954,060 Advisors Sub-programme 10 Office of the County 8,889,914 9,334,410 10,736,987 10,466,246 Secretary TOTAL 562,108,498 853,444,648 584,623,578 590,244,959 COUNTY PUBLIC SERVICE BOARD Sub-programme 1 Human Resource and 39,763,200 40,736,706 42,366,174 42,773,541 Administration TOTAL 39,763,200 40,736,706 42,366,174 42,773,541 ROADS, TRANSPORT AND PUBLIC WORKS Sub-programme 1 Head quarter 155,719,413 153,054,894 156,781,837 156,515,951 Administrative services Sub-programme 2 Road Development and 3,355,863 1,523,657 1,523,657 1,523,657 Management Sub-programme 3 County Government 203,237 - - - Buildings Sub-programme 4 County Fleet Management 38,000,000 35,335,531 32,738,703 32,526,979 TOTAL 197,278,514 189,914,082 191,044,197 190,566,587 HEALTH AND EMERGENCY SERVICES Sub-programme 1 General Administration and 3,418,424,794 3,283,897,025 3,468,813,335 3,469,438,668 support services Sub-programme 2 Machakos Level 5 257,979,333 253,259,956 250,965,602 250,862,203 Sub-programme 3 Kangundo Level 4 44,340,627 15,557,658 10,885,541 10,885,541 Sub-programme 4 Matuu Level 4 41,699,040 13,783,992 10,973,192 10,973,192 Sub-programme 5 Kathiani Level 4 30,032,693 13,505,463 10,111,044 10,111,044 Page 33 Programme/Sub- Programme Approved Proposed Projected Projected programme Estimates FY Estimates FY Estimates FY Estimates FY 2021/2022 2022/2023 2023/2024 2024/2025 Sub-programme 6 Mwala Level 4 20,807,933 6,848,330 6,940,747 6,940,747 Sub-programme 7 Kimiti Level 4 10,083,173 5,587,332 5,116,699 5,116,699 Sub-programme 8 Masinga Level 4 10,183,173 5,692,332 5,226,949 5,226,949 Sub-programme 9 Athi River Level 4 10,083,173 5,587,332 5,116,699 5,116,699 Sub-programme 10 Mutituni Level 4 10,083,173 5,587,332 5,116,699 5,116,699 Sub-programme 11 Ndithini Level 4 10,083,173 5,587,332 5,116,699 5,116,699 Sub-programme 12 Kalama Level 4 10,033,173 5,534,832 5,061,574 5,061,574 Sub-programme 13 Emergency Services 3,331,476 3,498,049 3,672,952 3,672,952 Sub-programme 14 Public Health 93,086,455 79,540,778 70,017,816 65,017,816 TOTAL 3,970,251,391 3,703,467,743 3,863,135,546 3,858,657,480 AGRICULTURE, FOOD SECURITY AND CO- OPERATIVE DEVELOPMENT Sub-programme 1 General Administration and 379,343,132 344,889,638 347,885,206 346,961,104 support services Sub-programme 2 Crop Development and 4,150,000 2,357,500 2,357,500 2,357,500 Management Sub-programme 3 Livestock Resources 2,310,000 1,425,500 1,425,500 1,425,500 Management and Development Sub-programme 4 Fisheries Development 1,050,000 1,102,500 1,102,500 1,102,500 Sub-programme 5 Veterinary Services 850,400 892,920 892,920 892,920 Sub-programme 6 Agriculture Training Centre 3,550,000 2,727,500 2,727,500 2,727,500 Sub-programme 7 Co-operative Development 3,949,251 3,146,714 3,146,714 3,146,714 and Marketing Sub-programme 8 Capacity Building to Co- 2,692,000 1,826,600 1,826,600 1,826,600 operative Societies Sub-programme 7 Promotion of Co-operative 2,692,000 1,826,600 1,826,600 1,826,600 Marketing and Value Chain Sub-programme 8 Co-operative Financial 3,324,000 2,490,200 2,490,200 2,490,200 Services Sub-programme 9 Promotion and growth of 2,712,000 1,847,600 1,847,600 1,847,600 Co-operative Societies Sub-programme 10 Co-operative Audit Support 3,916,000 2,111,800 2,111,800 2,111,800 Services TOTAL 410,538,783 366,645,072 369,640,640 368,716,538 COUNTY ASSEMBLY Legislative Services 977,790,391 849,060,499 849,060,499 849,060,499 TOTAL 977,790,391 849,060,499 849,060,499 849,060,499 WATER, IRRIGATION,ENVIRONMENT AND NATURAL RESOURCES Sub-programme 1 Water Supply and 15,364,316 10,743,340 10,743,340 10,743,340 Sewerage Page 34 Programme/Sub- Programme Approved Proposed Projected Projected programme Estimates FY Estimates FY Estimates FY Estimates FY 2021/2022 2022/2023 2023/2024 2024/2025 Sub-programme 2 Irrigation Schemes, 56,000 - - - Development and Promotion Sub-programme 3 Development and - - - - Promotion of Irrigation Schemes Sub-programme 4 General Administration and 82,726,417 77,140,207 76,550,543 76,326,752 support services Sub-programme 5 Environment and Natural 5,925,922 2,222,218 2,222,218 2,222,218 Resources TOTAL 104,072,655 90,105,765 89,516,101 89,292,310 FINANCE AND ECONOMIC PLANNING Sub-programme 1 Revenue Management 42,452,660 34,580,732 34,575,293 33,411,826 Sub-programme 2 Budget Formulation, 19,366,979 9,519,987 7,841,397 7,729,536 Coordination and Implementation Sub-programme 3 Supply Chain Management 6,687,354 3,761,722 2,703,450 2,771,957 Sub-programme 4 Accounts Services 8,438,001 3,334,901 2,544,336 1,755,967 Sub-programme 5 Audit Services 6,754,000 3,091,700 2,528,460 2,091,700 Sub-programme 6 Human Resource 392,919,205 373,482,930 373,503,619 374,854,598 Management and Support Services Sub-programme 7 County Planning and 10,225,974 7,762,491 6,611,495 6,616,696 Statistical Information Services Sub-programme 8 External Resources 950,000 - - - Mobilization TOTAL 487,794,173 435,534,462 430,308,049 429,232,279 PUBLIC SERVICE, QUALITY MANAGEMENT AND ICT Sub-programme 1 General Administration and 386,244,074 359,730,266 368,715,059 368,645,124 support services Sub-programme 2 Quality Management 625,000 - - - Sub-programme 3 Training, Research and 5,009,500 5,259,975 5,522,974 5,009,537 Development Sub-programme 4 Information 7,975,000 5,373,750 5,792,438 4,875,011 Communication Technology Sub-programme 5 ICT Infrastructure 5,647,000 5,929,350 5,225,818 5,175,000 Sub-programme 6 Closed Circuit Television 1,850,000 1,542,500 1,039,625 1,625,500 TOTAL 407,350,574 377,835,841 386,295,912 385,330,172 TOURISM,CULTURE,YOUTH AND SPORTS Sub-programme 1 General administrative and 95,546,573 57,455,548 89,070,247 88,823,211 Support Services Sub-programme 2 Heritage & Culture 1,740,919 915,011 915,011 915,011 Sub-programme 3 Liquor Management 807,867 888,654 888,654 888,654 Page 35 Programme/Sub- Programme Approved Proposed Projected Projected programme Estimates FY Estimates FY Estimates FY Estimates FY 2021/2022 2022/2023 2023/2024 2024/2025 Sub-programme 4 Tourism Development and 1,443,258 1,587,584 1,587,584 1,587,584 Marketing Sub-programme 5 Management of 1,280,000 1,408,000 1,408,000 1,408,000 Recreational Facilities Sub-programme 6 Machawood 2,826,115 1,108,727 1,108,727 1,108,727 Sub-programme 7 County Image Directorate 2,796,000 1,075,600 1,075,600 1,075,600 Sub-programme 8 Youth Administrative and 2,495,799 1,745,379 1,745,379 1,745,379 Support Services Sub-programme 9 Stadia Management 1,649,952 1,014,947 1,014,947 1,014,947 Sub-programme 10 Youth Empowerment 1,864,765 - - - Sub-programme 11 Sports Promotion 1,920,000 - - - TOTAL 114,371,248 67,199,448 98,814,147 98,567,111 TRADE,INDUSTRIALIZATION AND INNOVATION Sub-programme 1 Headquarter 59,545,491 58,123,731 57,933,471 57,466,852 Administration Services Sub-programme 2 Trade Development - 2,394,028 2,715,433 2,500,213 Sub-programme 3 Business and Enterprise 1,297,300 1,362,165 1,099,344 1,170,457 Development Sub-programme 4 Industrialization and - - - - Innovation Sub-programme 5 Investment Facilitation and 3,333,000 2,499,650 2,674,632 2,660,890 Support Sub-programme 6 Hygiene and Sanitation 5,340,000 5,607,000 5,887,350 5,808,080 Sub-programme 7 Legal Office 45,007,076 31,569,199 30,639,652 31,091,015 TOTAL 114,522,867 101,555,772 100,949,882 100,697,507 EDUCATION,YOUTH AND SOCIAL WELFARE Sub-programme 1 Head quarter 384,224,476 363,411,450 371,954,746 371,010,958 Administrative services Sub-programme 2 Basic Education - - - - Sub-programme 3 Youth Development - - - - Services Sub-programme 4 Gender and Social Services 14,819,436 5,560,408 5,560,408 5,560,408 TOTAL 399,043,912 368,971,858 377,515,154 376,571,366 ENERGY,LANDS,HOUSING AND URBAN DEVELOPMENT Sub-programme 1 Headquarter Administrative 61,807,195 75,950,834 73,976,419 73,308,359 Services Sub-programme 2 Housing and Urban 5,500,000 4,630,567 9,210,000 9,210,000 Development Sub-programme 3 Machakos Municipality 8,000,000 12,350,000 12,717,500 12,727,280 Sub-programme 4 Mavoko Municipality 8,000,000 12,350,000 12,717,500 12,843,170 Page 36 Programme/Sub- Programme Approved Proposed Projected Projected programme Estimates FY Estimates FY Estimates FY Estimates FY 2021/2022 2022/2023 2023/2024 2024/2025 Sub-programme 5 Kangundo-Tala 8,000,000 13,400,000 13,420,000 13,545,670 Municipality Sub-programme 6 County Electrification 22,381,457 15,812,969 15,353,617 15,417,070 TOTAL 113,688,652 134,494,370 137,395,036 137,051,549 COUNTY ADMINISTRATION AND DECENTRALIZED UNITS Sub-programme 1 General Administration and 496,526,559 395,116,421 400,127,916 400,072,415 support services Sub-programme 2 Civic Engagement 500,000 525,000 525,000 525,000 Sub-programme 3 Administration and Co- 2,550,000 2,677,500 2,677,500 2,677,500 ordination Services Sub-programme 4 Environmental - - - - Management Sub-programme 5 Solid Waste Management 8,698,339 8,133,256 8,133,256 8,133,256 Sub-programme 6 Sanitation Management - - - - Sub-programme 7 Forensic and Inspectorate - - - - Services Sub-programme 8 Inspectorate Services and 10,225,600 10,736,880 10,736,880 10,736,880 Management TOTAL 518,500,498 417,189,057 422,200,552 422,145,051 GRAND TOTAL 8,417,075,356 7,996,155,322 7,942,865,466 7,938,906,948 ii. Development Expenditure Programme/Sub- Approved Proposed Projected Projected Estimates FY programme Estimates FY Estimates FY Estimates FY 2024/2025 2021/2022 2022/2023 2023/2024 OFFICE OF THE GOVERNOR Sub-programme 1 Co-ordination and 3,080,367 596,403,145 3,337,101 3,303,730 Supervisory Services TOTAL 3,080,367 596,403,145 3,337,101 3,303,730 COUNTY PUBLIC SERVICE BOARD Sub-programme 1 Human Resource and 10,000,000 11,112,751 11,001,623 10,891,607 Administration TOTAL 10,000,000 11,112,751 11,001,623 10,891,607 ROADS, TRANSPORT AND PUBLIC WORKS Sub-programme 1 General Administration 143,444,468 149,793,182 149,426,391 149,127,924 and Support Services Sub-programme 2 Road Development and 532,371,359 358,666,212 572,784,544 571,384,901 Management Sub-programme 3 County Government 160,000,000 162,180,617 162,250,000 162,884,980 Buildings Services Sub-programme 4 County Fleet Management 55,000,000 87,750,000 87,637,500 88,979,645 TOTAL 890,815,827 758,390,011 972,098,436 972,377,451 HEALTH AND EMERGENCY SERVICES Sub-programme 1 General Administration 187,852,203 194,579,920 191,611,388 191,464,655 and planning Page 37 Programme/Sub- Approved Proposed Projected Projected Estimates FY programme Estimates FY Estimates FY Estimates FY 2024/2025 2021/2022 2022/2023 2023/2024 Sub-programme 2 Machakos Level 5 41,200,434 56,509,352 83,596,747 83,596,747 Sub-programme 3 Kangundo Level 4 18,396,595 20,016,425 20,282,246 20,282,246 Sub-programme 4 Matuu Level 4 12,180,373 12,789,392 13,291,167 13,428,862 Sub-programme 5 Kathiani Level 4 12,953,582 13,831,043 14,281,324 14,281,324 Sub-programme 6 Mwala Level 4 8,908,489 9,353,913 9,821,609 9,821,609 Sub-programme 7 Kimiti Level 4 4,363,396 4,581,565 4,810,644 4,810,644 Sub-programme 8 Masinga Level 4 4,363,396 4,581,565 4,810,644 4,810,644 Sub-programme 9 Athi River Level 4 4,363,396 4,581,565 4,810,644 4,810,644 Sub-programme 10 Mutituni Level 4 4,363,396 4,581,565 4,810,644 4,810,644 Sub-programme 11 Ndithini Level 4 4,363,396 4,581,565 4,810,644 4,810,644 Sub-programme 12 Kalama Level 4 4,363,396 4,581,565 4,810,644 4,810,644 Sub-programme 13 Emergency Services 8,163,904 9,572,099 9,000,704 9,000,704 Sub-programme 14 Public Health and 137,674,929 146,558,675 143,924,304 143,786,609 Community Outreach TOTAL 453,510,883 490,700,212 514,673,351 514,526,618 AGRICULTURE,FOOD SECURITY AND CO- OPERATIVE DEVELOPMENT Sub-programme 1 General Administration 284,648,055 337,284,179 333,156,573 334,501,293 and support services Sub-programme 2 Crop Development and 49,000,000 36,450,000 56,022,500 56,022,500 Management Sub-programme 3 Livestock Resources 11,500,000 12,075,000 12,678,750 12,678,750 Management and Development Sub-programme 4 Fisheries Development 4,000,000 4,200,000 4,410,000 4,410,000 Sub-programme 5 Veterinary Services 12,619,264 13,250,227 13,912,739 13,912,739 Sub-programme 6 Agriculture Training 2,000,000 3,100,000 3,205,000 3,205,000 Centre Sub-programme 7 Co-operative 204,000 1,214,200 1,224,910 1,224,910 Development and Marketing Sub-programme 8 Promotion of corporative 35,869,000 26,549,835 39,545,572 39,545,572 marketing and value chain Sub-programme 9 Promotion and growth of 918,000 1,963,900 1,371,914 1,371,914 corporative societies TOTAL 400,758,319 436,087,341 465,527,957 466,872,677 COUNTY ASSEMBLY Legislative Services 295,000,000 324,500,000 321,255,000 318,042,450 TOTAL 295,000,000 324,500,000 321,255,000 318,042,450 WATER, IRRIGATION, ENVIRONMENT AND NATURAL RESOURCES Sub-programme 1 Water Supply and 164,252,259 104,495,947 189,781,804 190,124,223 Sewerage Sub-programme 2 Water Resources 10,000,000 - 11,025,000 11,224,452 Management and Storage Sub-programme 3 Irrigation Schemes 66,482,486 36,806,610 63,296,941 63,494,575 Development and Promotion Page 38 Programme/Sub- Approved Proposed Projected Projected Estimates FY programme Estimates FY Estimates FY Estimates FY 2024/2025 2021/2022 2022/2023 2023/2024 Sub-programme 4 General Administration 2,859,436 3,002,408 3,152,528 3,351,317 and support services Sub-programme 5 Environment and Natural 75,660,446 49,443,468 83,415,642 83,670,629 Resources TOTAL 319,254,627 193,748,433 350,671,914 351,865,195 FINANCE AND ECONOMIC PLANNING Sub-programme 1 Resource Mobilization 41,782,500 9,685,443 16,570,690 17,022,433 Sub-programme 2 Budget 1,082,500 805,523 1,193,456 1,136,625 formulation,coordination and implimentation Sub-programme 3 Audit Services 2,004,779 1,705,018 2,210,269 2,105,018 Sub-programme 4 Supply Chain 1,000,000 850,000 1,102,500 1,050,000 Management Sub-programme 5 Accounts Services 891,208 - - Sub-programme 6 Economic Planning - - - Sub-programme 7 Economic Planning and 10,800,000 6,340,000 11,907,000 11,340,000 Statistical Services TOTAL 57,560,987 19,385,984 32,983,915 32,654,076 PUBLIC SERVICE, QUALITY MANAGEMENT AND ICT Sub-programme 1 General Administration 2,450,000 2,385,913 2,380,569 2,335,562 and support services Sub-programme 2 ICT Infrastructure - 1,653,054 1,194,610 1,173,043 Sub-programme 3 Closed Circuit Television 6,879,343 1,223,310 6,584,476 6,549,453 TOTAL 9,329,343 5,262,277 10,159,655 10,058,058 TOURISM, YOUTH, SPORTS AND CULTURE Sub-programme 1 Heritage & Culture - - - - Sub-programme 2 Liquor Management - - - - Sub-programme 3 Tourism Development and 6,714,630 9,050,362 9,503,550 9,382,206 Marketing Sub-programme 4 Management of 878,750 9,453,710 7,847,457 7,833,712 Recreational Facilities Sub-programme 5 Talent Management 370,000 388,500 407,925 423,817 (Machawood) Sub-programme 6 County Beautification 370,000 407,000 427,350 427,350 Sub-programme 7 Stadia Management 71,657,079 10,238,165 85,001,930 85,064,097 Sub-programme 8 Sports Management 6,000,000 8,300,000 8,615,000 8,613,856 Sub-programme 9 Youth Development 5,000,000 7,250,000 7,512,500 7,377,517 Services TOTAL 90,990,459 45,087,737 119,315,712 119,122,555 TRADE, INDUSTRIALIZATION AND INNOVATION Page 39 Programme/Sub- Approved Proposed Projected Projected Estimates FY programme Estimates FY Estimates FY Estimates FY 2024/2025 2021/2022 2022/2023 2023/2024 Sub-programme 1 General Administration - - - - and support services Sub-programme 2 Trade Development 221,906,472 72,695,687 80,233,067 80,750,411 Sub-programme 3 Business and Entreprise 12,000,000 12,600,000 12,581,663 12,559,985 Development Sub-programme 4 Industrial Development 56,000,000 48,912,505 59,740,000 59,718,787 Sub-programme 5 Investment Promotion - - - - Sub-programme 6 Legal Office - - - - TOTAL 289,906,472 134,208,192 152,554,730 153,029,183 EDUCATION, SKILLS TRAINING AND SOCIAL WELFARE Sub-programme 1 General Administration 82,000,000 73,702,815 76,767,862 74,474,993 and support services Sub-programme 2 Basic Education 5,000,000 6,725,000 6,961,250 6,993,204 Sub-programme 3 Youth Development 51,102,833 93,657,975 94,340,873 94,905,662 Services Sub-programme 4 Social Services 4,000,000 4,200,000 4,410,000 5,625,671 TOTAL 142,102,833 178,285,790 182,479,985 181,999,530 ENERGY, LANDS, HOUSING AND URBAN DEVELOPMENT Sub-programme 1 Urban Planning and 80,000,000 74,242,885 84,782,515 83,636,614 Development Sub-programme 2 Machakos Municipality 170,000,000 35,000,000 40,000,000 40,000,000 Sub-programme 3 Mavoko Municipality 190,000,000 35,000,000 40,000,000 40,000,000 Sub-programme 4 Kangundo-Tala 312,000,000 36,000,000 40,000,000 40,000,000 Municipality Sub-programme 5 Lands and Physical 20,000,000 14,018,363 14,446,869 14,979,036 Planning Sub-programme 6 County Electrification 69,502,191 34,270,071 32,526,166 32,922,344 TOTAL 841,502,191 228,531,319 251,755,550 251,537,994 COUNTY ADMINISTRATION AND DECENTRALIZED UNITS Sub-programme 1 General Administration 12,940,561 2,074,678 12,753,611 13,022,856 and support services Sub-programme 2 Civic Engagement Sub-programme 3 Solid waste management 2,000,000 2,100,000 2,205,000 1,969,804 Sub-programme 4 Forensic & Inspectorate - 1,045,839 1,311,660 1,114,908 Services Sub-programme 5 Forensic & Inspectorate - - - - Services TOTAL 14,940,561 5,220,517 16,270,271 16,107,568 Page 40 Programme/Sub- Approved Proposed Projected Projected Estimates FY programme Estimates FY Estimates FY Estimates FY 2024/2025 2021/2022 2022/2023 2023/2024 GRAND TOTAL 3,818,752,869 3,426,923,709 3,404,085,200 3,402,388,692 Annex II: Machakos County Sector Ceilings Approved Proposed Estimates Projected Estimates Projected Estimates Sector Vote Estimates FY FY 2022/2023 FY 2023/2024 FY 2024/2025 2021/2022 Agriculture and Co- Recurrent operative Development 410,538,783 366,645,072 369,640,640 368,716,538 Development 400,758,319 436,087,341 465,527,957 466,872,677 Total 811,297,102 802,732,413 835,168,597 835,589,215 Energy, Infrastructure and Recurrent ICT 264,631,971 261,303,218 266,520,694 265,985,288 Development 1,719,197,361 975,779,331 1,217,186,203 1,216,658,905 Total 1,983,829,332 1,237,082,549 1,483,706,896 1,482,644,192 Commercial, Tourism and Recurrent Labour Affairs 168,067,737 127,015,031 158,673,037 157,801,533 Development 298,239,852 153,507,764 170,741,012 171,096,268 Total 466,307,589 280,522,795 329,414,049 328,897,801 Health Recurrent 3,970,251,391 3,703,467,743 3,863,135,546 3,858,657,480 Development 453,510,883 490,700,212 514,673,351 514,526,618 Total 4,423,762,274 4,194,167,955 4,377,808,897 4,373,184,098 Public Administration Recurrent 3,014,951,938 2,985,280,210 2,726,191,934 2,730,957,402 Development 381,031,915 956,908,310 385,023,479 381,365,189 Total 3,395,983,853 3,942,188,520 3,111,215,413 3,112,322,591 Education and Social Recurrent Welfare 408,715,347 372,647,194 381,190,490 380,246,702 Development 224,759,912 204,073,955 283,609,415 283,055,000 Total 633,475,259 576,721,150 664,799,905 663,301,702 Water and Irrigation Recurrent 98,146,733 87,883,547 87,293,883 87,070,092 Development 243,594,181 144,304,965 267,256,273 268,194,567 Total 341,740,914 232,188,511 354,550,155 355,264,658 Land Environment and Recurrent Natural Resources 81,771,456 91,913,308 90,219,244 89,471,914 Development 97,660,446 65,561,831 100,067,511 100,619,469 Total 179,431,902 157,475,139 190,286,754 190,091,382 Page 41 Approved Proposed Estimates Projected Estimates Projected Estimates Sector Vote Estimates FY FY 2022/2023 FY 2023/2024 FY 2024/2025 2021/2022 TOTAL RECURRENT 8,417,075,356 7,996,155,322 7,942,865,466 7,938,906,948 TOTAL DEVELOPMENT 3,818,752,869 3,426,923,709 3,404,085,200 3,402,388,692 Total County Budget. 12,235,828,225 11,423,079,031 11,346,950,666 11,341,295,640 Annex III: County Own Source Revenue Projections Revenue Stream Approved FY Proposed Estimates Projected Estimates Projected Estimates 2021/2022 FY 2022/2023 FY 2023/2024 FY 2024/2025 Land Rates & Ground 300,020,587 313,010,337 311,711,362 311,841,259 Rent Single Business Permit 200,453,799 270,705,582 263,680,404 264,382,922 Quarry Extraction Fees 490,056,231 389,374,970 399,443,096 398,436,284 Sand Gravel 55,856,056 44,554,615 45,684,759 45,571,745 Market Fees 14,850,475 14,146,559 14,216,951 14,209,912 Plot/Stall Rent 8,523,542 7,384,170 7,498,107 7,486,713 Bus park 130,698,026 114,594,219 116,204,599 116,043,561 House Rent 2,040,000 1,920,725 1,932,653 1,931,460 Refuse/Conservancy Fee 45,900,000 42,645,726 42,971,153 42,938,610 Sign Board & 50,010,024 47,484,059 47,736,655 47,711,396 Advertisement Fee Fire Fighting & 34,175,101 31,786,136 32,025,033 32,001,143 Ambulance Mgt Unit Slaughter House 14,593,359 12,775,290 12,957,097 12,938,916 Fees/Livestock Enforcement 16,502,784 11,802,003 12,272,081 12,225,073 Management Off-street Parking Unit 25,616,033 25,758,900 25,744,613 25,746,042 Building Plan Approvals 140,120,000 196,656,670 191,003,003 191,568,369 Cess 20,583,554 20,305,478 20,333,286 20,330,505 Social Services 138,006 106,558 109,703 109,388 Water Sales 305,981 2,091,676 1,913,107 1,930,964 Miscellaneous - 60,067 54,060 54,661 People's Park/Maruba 1,042,297 742,478 772,460 769,462 House Loan Repayment - 210,000 189,000 191,100 Salary Refunds/Advances 670,400 544,854 557,409 556,153 Agri Farm 451,222 250,602 270,664 268,658 Health Revenue 82,250,096 76,324,973 76,917,485 76,858,234 Liquor 40,599,269 56,613,389 55,011,977 55,172,118 Tourism 159,640 107,133 112,383 111,858 Interest & Penalties On 192,334 193,133 193,053 193,061 Plot And Stall Rent Noise Pollution 442,298 370,501 377,681 376,963 Motor Cycle Registration 6,643,082 6,350,148 6,379,441 6,376,512 Weights And Measures - 1,208,249 1,087,424 1,099,507 Total 1,682,894,196 1,690,079,199 1,689,360,698 1,689,432,548 Source: Machakos County Treasury, 2022 Page 42 Annex IV : Machakos County Sector Composition Sector County Entity Agriculture and Co-  Agriculture and Food Security operative Development  Co-operative Development Energy, Infrastructure and  County Electrification ICT  Roads, Transport and Public Works  Information, Communication and Technology  Housing and Urban Development Commercial, Tourism and  Trade, Industrialization and Innovation Labour Affairs  Tourism Health  Medical Services  Public Health and Community Outreach Public Administration  Office of the Governor  Public Service and Quality Management  Public Service Board  County Assembly  County Administration and Decentralized Units  County Treasury  Finance and Revenue Collection  Economic Planning and External Resources Mobilization  Legal Services  Project Delivery, Monitoring and Evaluation Education, Youth and  Education and Skills Training Social Welfare  Youth, Sports and Culture  Social Welfare and Civic Empowerment Water and Irrigation  Water and Irrigation Land, Environment and  Lands and Physical Planning Natural Resources  Environment and Natural Resources Page 43