Chairperson of the Makueni County Assembly Budget and Appropriations Committee, Hon. Dennis Musyoka. Photo Courtesy. 
By Andrew Mbuva.
The Makueni County Assembly has approved a Sh13.84 billion FY 2026/2027 Supplementary Budget, paving the way for continued implementation of development projects and delivery of essential services across the county.
The Supplementary Budget (I) Estimates and Appropriation Bill was passed during an afternoon sitting of the Assembly, with the Budget and Appropriations Committee chaired by Hon. Dennis Musyoka steering the financial proposals through the House.
The Assembly also approved a procedural motion moved by Leader of Majority Party Hon. Kisungi WaKatete to waive the statutory notice period, allowing the Appropriation Bill to be considered and passed without delay.
The approved budget stands at Sh13,835,296,928, with development expenditure allocated Sh5.67 billion, representing about 41 per cent of the total budget. Recurrent expenditure accounts for Sh8.14 billion, or 59 per cent.
The development allocation exceeds the statutory requirement that counties allocate at least 30 per cent of their budgets to development expenditure.
The bulk of the county's revenue will come from the national government's equitable share, which accounts for Sh9.25 billion, or 66.83 per cent of the total budget.
Conditional allocations, loans and grants will contribute Sh1.66 billion, while balances carried forward from the 2025/2026 financial year will provide Sh835.27 million. The county expects to raise Sh2.09 billion through its own-source revenue, representing 15.12 per cent of the budget.
During scrutiny of the proposals, the Assembly rejected a Treasury proposal that would have seen some Ward and headquarters projects shelved, insisting that ongoing grassroots development initiatives must remain funded.
The legislators also raised concerns over the County Treasury's ambitious projection for non-health own-source revenue, which has been revised upwards to Sh843.3 million.
The Assembly noted that the county had previously struggled to meet its revenue targets and demanded that the Treasury develop clear and practical strategies to improve collections.
The Treasury has been given 21 days to present actionable measures aimed at addressing the revenue shortfalls and preventing potential budget deficits.
The passage of the Supplementary Budget now clears the final legislative hurdle for the county to access and utilise the approved funds.
The Assembly, however, stressed the need for accountability and prudent utilisation of public resources, with citizens expected to closely monitor how the billions allocated are spent.
