By Robert Mutasi 
The County Government of Uasin Gishu has approved a KSh 14.87 billion Programme Based Budget for the Financial Year 2026/2027, with health, roads, agriculture and education taking the lion’s share of the allocations.
According to the approved estimates tabled by the County Treasury in August 2026, the total budget amounts to KSh 14,876,979,920. Of this, KSh 8,939,374,849, representing 60 percent, is allocated to recurrent expenditure, while KSh 5,937,605,071, or 40 percent, will go to development expenditure.
The budget will be financed through KSh 9.26 billion equitable share from the national government, KSh 1.4 billion from own-source revenue, KSh 708.5 million as Appropriation in Aid and KSh 3.5 billion as conditional grants from development partners.
In his foreword, Finance CECM Micah Kipkosgei Rogony said the budget was prepared against the backdrop of global economic disruptions arising from the Middle East war crisis, which has driven up oil prices and triggered worldwide inflation, exerting pressure on the local economy that was on a recovery trajectory.
Biggest Winners
A summary of expenditure by vote shows Clinical Services is the biggest beneficiary with KSh 2.3 billion, followed by Roads, Transport and Public Works with KSh 1.67 billion, Agriculture and Agribusiness with KSh 958 million, County Assembly with KSh 901.8 million, Education and Vocational Training with KSh 792.3 million and Public Service Management with KSh 814.4 million.
Other allocations include Finance KSh 451.6 million, Trade, Industry, Investment and Tourism KSh 221.7 million, Water, Sanitation and Irrigation KSh 1.2 billion, City of Eldoret KSh 1.3 billion, and Youth Affairs and Sports KSh 524 million.
The county says the budget is firmly anchored on the 2026 County Fiscal Strategy Paper which prioritizes agriculture and agribusiness, trade and cooperatives, infrastructure, health and education, and aligns with the national Bottom-Up Economic Transformation Agenda (BETA) that emphasizes reducing cost of living, expanding opportunities for youth and women, and strengthening human capital.
Election Year Risks
The Treasury flagged fiscal risks inherent in an election year, noting that election cycles amplify spending demands, revenue uncertainties and investor caution. To mitigate this, the county will prioritize ongoing projects and essential services over new commitments, enforce ceilings on non-essential spending and intensify own-source revenue collection through compliance enforcement.
Own-source revenue is projected to grow from KSh 1.4 billion in 2026/27 to KSh 1.48 billion in 2028/29, while equitable share is projected to rise to KSh 9.82 billion.
Major conditional grants expected include KSh 813.6 million for Kenya Urban Support Programme, KSh 465.9 million for KUSP-IDG City, KSh 352.5 million for KDSP II Level II, KSh 337 million for FLLOCA climate resilience, KSh 260 million for KISIP, KSh 245 million for Roads Maintenance Levy Fund, and KSh 231 million for NAVCDP, alongside health systems grants.
The budget, themed “A County of Opportunities for All in Kenya and Beyond,” outlines spending across 25 departments and is expected to focus on completing flagship projects initiated in the current plan period, operationalizing markets, industrial parks, ECDE classrooms, VTCs, and cushioning households from high fuel costs.
The County Assembly will provide oversight as implementation begins, with the Treasury crediting public participation forums for shaping the final estimates.
Michael Karemi