The tables below present the budget allocation for Consolidated Fund Services (CFS) across various financial years, along with the actual exchequer issues.
Budget Allocation for Consolidated Fund Services
The definition of the terms in the tables appears below–
- Revised Estimates
- Updated budget amounts for each CFS category after mid-year reviews or reallocation.
- Revised % of Total
- The percentage of revised budget estimates for each CFS category relative to the total revised CFS budget. (Revised Estimates ÷ Total Revised Estimates) x 100.
- Exchequer Issues
- The actual amount of funds released from the Consolidated Fund to each CFS category during the financial year.
- Issues % of Revised
- The percentage of the exchequer issues for each CFS category relative to its revised budget. (Exchequer Issues ÷ Revised Estimates) x 100.
- Financial Year
- The period that governments use for accounting, budgeting, and financial reporting. In Kenya, it starts on 1st July and ends on 30th June of the following year.
Recommended
Financial Year 2023/2024
| CFS Category | Revised Estimates | Revised % of Total | Exchequer Issues | Issues % of Revised |
|---|---|---|---|---|
| Public Debt | 1,782.39 | 89.51 | 1,596.64 | 89.58 |
| Pensions and Gratuities | 187.56 | 9.42 | 148.95 | 79.41 |
| Salaries, Allowances and Miscellaneous Services* | 21.52 | 1.08 | 20.77 | 96.51 |
| Total | 1,991.48 | 100.00 | 1,766.36 | 88.70 |
*Includes guaranteed debts
Note: All figures (except percentages) are in billions of Kenyan Shillings. Multiply by 1,000,000,000 to get the actual value.
Financial Year 2022/2023
| CFS Category | Revised Estimates | Revised % of Total | Exchequer Issues | Issues % of Revised |
|---|---|---|---|---|
| Public Debt | 1,385.07 | 87.79 | 1,161.58 | 83.86 |
| Pensions and Gratuities | 172.64 | 10.94 | 136.34 | 78.97 |
| Salaries, Allowances and Miscellaneous Services | 20.04 | 1.27 | 15.65 | 78.09 |
| Subscriptions to International Organisations | - | - | - | - |
| Total | 1,577.74 | 100.00 | 1,313.59 | 83.26 |
Note: All figures (except percentages) are in billions of Kenyan Shillings. Multiply by 1,000,000,000 to get the actual value.
Financial Year 2021/2022
| CFS Category | Revised Estimates | Revised % of Total | Exchequer Issues | Issues % of Revised |
|---|---|---|---|---|
| Public Debt | 1,151,292.50 | 87.92 | 1,042,241.89 | 90.53 |
| Pensions and Gratuities | 153,639.59 | 11.73 | 145,633.27 | 94.79 |
| Salaries, Allowances and Miscellaneous Services | 4,558.37 | 0.35 | 3,195.24 | 70.10 |
| Subscriptions to International Organizations | 0.50 | 0.00 | - | - |
| Total | 1,309,490.96 | 100.00 | 1,191,070.40 | 90.96 |
Note: All figures (except percentages) are in millions of Kenyan Shillings. Multiply by 1,000,000 to get the actual value.
Financial Year 2020/2021
| CFS Category | Revised Estimates | Revised % of Total | Exchequer Issues | Issues % of Revised |
|---|---|---|---|---|
| Public Debt | 954,866.22 | 89.23 | 862,833.16 | 90.36 |
| Pensions and Gratuities | 111,142.48 | 10.39 | 110,355.25 | 99.30 |
| Salaries, Allowances and Miscellaneous Services | 4,167.41 | 0.39 | 2,620.16 | 62.87 |
| Subscriptions to International Organizations | 0.50 | 0.00 | - | - |
| Total | 1,070,176.61 | 100.00 | 975,808.57 | 91.18 |
Note: All figures (except percentages) are in millions of Kenyan Shillings. Multiply by 1,000,000 to get the actual value.
Financial Year 2019/2020
| CFS Category | Revised Estimates | Revised % of Total | Exchequer Issues | Issues % of Revised |
|---|---|---|---|---|
| Public Debt | 778,847.90 | 89.47 | 707,892.00 | 90.90 |
| Pensions and Gratuities | 86,988.90 | 9.99 | 86,989.30 | 100.00 |
| Salaries, Allowances and Miscellaneous Services | 4,643.70 | 0.53 | 3,307.10 | 71.22 |
| Subscriptions to International Organizations | 0.50 | 0.00 | - | - |
| Total | 870,481.00 | 100.00 | 798,188.3 | 91.70 |
Note: All figures (except percentages) are in millions of Kenyan Shillings. Multiply by 1,000,000 to get the actual value.
Financial Year 2018/2019
| CFS Category | Revised Estimates | Revised % of Total | Exchequer Issues | Issues % of Revised |
|---|---|---|---|---|
| Public Debt | 848,303.90 | 90.69 | 826,202.90 | 97.40 |
| Pensions and Gratuities | 80,455.10 | 8.60 | 66,397.6 | 82.53 |
| Salaries, Allowances and Miscellaneous Services | 6,632.80 | 0.71 | 4,406.50 | 66.43 |
| Subscriptions to International Organizations | 0.50 | 0.00 | - | - |
| Total | 935,392.30 | 100.00 | 897,007.00 | 95.90 |
Note: All figures (except percentages) are in millions of Kenyan Shillings. Multiply by 1,000,000 to get the actual value.
Financial Year 2017/2018
| CFS Category | Revised Estimates | Revised % of Total | Exchequer Issues | Issues % of Revised |
|---|---|---|---|---|
| Public Debt | 649,396.70 | 89.34 | 517,161.90 | 79.64 |
| Pensions and Gratuities | 71,895.10 | 9.89 | 62,413.30 | 86.81 |
| Salaries, Allowances and Miscellaneous Services | 5,564.90 | 0.77 | 3,632.70 | 65.28 |
| Subscriptions to International Organizations | 0.50 | 0.00 | - | - |
| Total | 726,857.20 | 100.00 | 583,207.90 | 80.24 |
Note: All figures (except percentages) are in millions of Kenyan Shillings. Multiply by 1,000,000 to get the actual value.
Financial Year 2016/2017
| CFS Category | Revised Estimates | Revised % of Total | Exchequer Issues | Issues % of Revised |
|---|---|---|---|---|
| Public Debt | 459,903.70 | 87.40 | 435,717.00 | 94.74 |
| Pensions and Gratuities | 60,691.10 | 11.53 | 58,487.60 | 96.37 |
| Salaries, Allowances and Miscellaneous Services | 5,615.80 | 1.07 | 3,905.70 | 69.55 |
| Subscriptions to International Organizations | 0.50 | 0.00 | - | - |
| Total | 526,211.20 | 100.00 | 498,110.30 | 94.66 |
Note: All figures (except percentages) are in millions of Kenyan Shillings. Multiply by 1,000,000 to get the actual value.
Financial Year 2015/2016
| CFS Category | Revised Estimates | Revised % of Total | Exchequer Issues | Issues % of Revised |
|---|---|---|---|---|
| Public Debt | 437,459.40 | 88.43 | 421,849.90 | 96.43 |
| Pensions and Gratuities | 51,691.10 | 10.45 | 50,860.00 | 98.39 |
| Salaries, Allowances and Miscellaneous Services | 5,523.70 | 1.12 | 3,536.40 | 64.02 |
| Subscriptions to International Organizations | 2.20 | 0.00 | 1.80 | 81.82 |
| Total | 494,676.40 | 100.00 | 476,248.10 | 96.27 |
Note: All figures (except percentages) are in millions of Kenyan Shillings. Multiply by 1,000,000 to get the actual value.
Financial Year 2014/2015
| CFS Category | Revised Estimates | Revised % of Total | Exchequer Issues | Issues % of Revised |
|---|---|---|---|---|
| Public Debt | 400,324 | 91.63 | 416,234* | 103.97 |
| Pensions and Gratuities | 32,356 | 7.41 | 35,082 | 108.43 |
| Salaries, Allowances and Miscellaneous Services | 4,207 | 0.96 | 3,150** | 74.88 |
| Subscriptions to International Organizations | 0.5 | 0.00 | - | - |
| Total | 436,888 | 100.00 | 454,470 | 104.02 |
*Amount includes KES 53.2 billion paid by the National Treasury to service the Syndicated loan from
international financial institutions.
**Includes exchequer issues for defaulted government guaranteed loans.
Note: All figures (except percentages) are in millions of Kenyan Shillings. Multiply by 1,000,000 to get the actual value.
Financial Year 2013/2014
| CFS Category | Revised Estimates | Revised % of Total | Exchequer Issues | Issues % of Revised |
|---|---|---|---|---|
| Public Debt | 233,441 | 87.95 | 227,582 | 97.49 |
| Pensions and Gratuities | 28,146 | 10.60 | 27,710 | 98.45 |
| Salaries, Allowances and Miscellaneous Services | 3,844 | 1.45 | 3,500 | 91.05 |
| Subscriptions to International Organizations | 0.5 | 0.00 | - | - |
| Total | 265,432 | 100.00 | 258,792 | 97.50 |
Note: All figures (except percentages) are in millions of Kenyan Shillings. Multiply by 1,000,000 to get the actual value.
Financial Year 2012/2013
| CFS Category | Revised Estimates | Revised % of Total | Exchequer Issues | Issues % of Revised |
|---|---|---|---|---|
| Public Debt | 323,573 | 88.81 | 286,037 | 88.40 |
| Pensions and Gratuities | 28,147 | 7.73 | 25,030 | 88.93 |
| Salaries, Allowances and Miscellaneous Services | 3,476 | 0.95 | 2,212 | 63.64 |
| Subscriptions to International Organizations* | 9,163 | 2.51 | - | - |
| Total | 364,359 | 100.00 | 313,279 | 85.98 |
*International organisation subscriptions to IMF
Note: All figures (except percentages) are in millions of Kenyan Shillings. Multiply by 1,000,000 to get the actual value.
Financial Year 2011/2012
| CFS Category | Revised Estimates | Revised % of Total | Exchequer Issues | Issues % of Revised |
|---|---|---|---|---|
| Public Debt | 176.90 | 84.44 | 177.10 | 88.40 |
| Pensions and Gratuities | 29.30 | 13.99 | 24.10 | 82.25 |
| Salaries, Allowances and Miscellaneous Services | 3.36 | 1.60 | 2.10 | 62.50 |
| Subscriptions to International Organizations | 0.0005 | 0.00 | - | - |
| Total | 209.50 | 100.00 | 203.30 | 100.11 |
Note: All figures (except percentages) are in billions of Kenyan Shillings. Multiply by 1,000,000,000 to get the actual value.
