The Supplementary Appropriation Bill, 2026

Background

The Supplementary Appropriation Bill, 2026, is an Act of Parliament designed to provide statutory authority for public expenditure for the financial year ending 30th June, 2026. It is based on the Supplementary Estimates of Expenditure 2025/26 for both Recurrent and Development budgets. The Bill confirms its status as a Money Bill as per Article 114 of the Constitution and explicitly states that it does not delegate legislative powers, limit fundamental rights and freedoms, or affect the functions of county governments.

Key Amendments

This is an appropriation bill, meaning it primarily authorizes expenditure rather than amending existing Acts. The key provisions are:

• Authorization of Funds: Section 2 authorizes the National Treasury to issue a total sum of KSh. 247,179,945,139 from the Consolidated Fund. These funds are designated for public services during the financial year concluding on 30th June, 2026.
• Appropriation of Funds: Section 3 stipulates that the KSh. 247,179,945,139 will be appropriated for various services and purposes. These are specifically outlined in the second column of the First Schedule, with the allocated amounts detailed in the third column of that Schedule.
• Application of Appropriations in Aid: Section 4 provides for the application of additional funds, known as Appropriations in Aid. These sums, specified in the fourth column of the First and Second Schedules, are to be used for services and purposes listed in the second column of those Schedules. These funds are derived from revenue directed to be applied outside the Consolidated Fund, consistent with Article 206(1)(b) of the Constitution.
• Reduction of Supply: Section 5 mandates a reduction in the supply previously granted for specific services for the year ending 30th June, 2026. This reduction amounts to KSh. 10,312,080,254 and applies to programs identified by Vote Numbers R1094, R1122, R1169, R1173, R1186, R1252, R2011, R2131, D1032, D1066, D1083, D1094, D1122, D1135, D1175, D1186, D1192 and D1331, as detailed in the third column of the Second Schedule in accordance with the Appropriation Act, 2025.

New Obligations

The Bill primarily concerns financial allocations and does not introduce new obligations for individuals or businesses beyond the standard adherence to public financial management. It obliges the National Treasury to manage the specified funds according to the appropriations listed.

Penalties

The Bill does not specify any new penalties. Enforcement would likely fall under existing public finance management laws.

Transitional Provisions

The Bill comes into force upon its publication in the Gazette (Section 1).