A: Background Information
The FY 2021/2022 Programme Based Budget is the fourth in a series of annual budgets to be prepared by the county government to implement the CIDP 2018/2022.
The document has been prepared in compliance with the Constitution of Kenya 2010, County Government Act 2012 and the Public Finance Management Act 2012. It draws content from the ward public fora held across the County Annual Development Plan (ADP)-2021/2022 and Fiscal Strategy Paper (FSP)-2021 prepared by the County Executive and adopted by the County Assembly.
The programmes and projects in2021/2022 Programme Based Budget are premised on County Fiscal Strategy paper for the FY 2021/2022 which is anchored on three broad pillars namely;
2. Economic Pillar and,
3. Social Pillar
B: Projected Revenue
Total revenue is estimated at Kshs 10,157,257,717 comprising Kshs. 6,966,507,531 as equitable share, Kshs. 445,445,551 as Own Source Revenue (OSR), Kshs. 693,450,547 as conditional grants and Kshs. 2,051,854,088 as balances brought forward from FY 2020/2021
C: Projected Expenditure
Expenditure is broadly classified into development and recurrent. Recurrent expenditure is further classified into compensation to employees and operation and maintenance.
(i) Recurrent Expenditure
Cumulative recurrent expenditure for financial year 2021/2022 is estimated at Kshs. 5,151,396,573 (51 per cent of total budget) comprising Kshs. 2,961,474,600 (29 percent of total budget) and Kshs. 2,189,921,973 (22 percent of total budget) for compensation to employees and O&M respectively.
(ii) Development Expenditure
Cumulative development expenditure is estimated at Kshs 5,005,861,144 (49 percent of total budget). This cumulative figure comprises Kshs. 1,862,140,066 for project balances from FY 2020/21.