The tables below present the budget expenditure for Consolidated Fund Services (CFS) across various financial years.
Budget Expenditure 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.
- Exchequer Issues
- The actual amount of funds released from the Consolidated Fund to each CFS category during the financial year.
- Expenditure
- The actual amount of funds spent for each CFS category during the financial year.
- Expenditure % of Revised
- The percentage of the budget expenditure for each CFS category relative to its revised budget. (Expenditure ÷ 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 | Exchequer Issues | Expenditure | Expenditure % of Revised |
|---|---|---|---|---|
| Public Debt | 1,782.39 | 1,596.64 | 1,587.31 | 89.06 |
| Pensions and Gratuities | 187.56 | 148.95 | 148.95 | 79.41 |
| Salaries, Allowances and Miscellaneous Services* | 21.52 | 20.77 | 20.77 | 96.51 |
| Total | 1,991.48 | 1,766.36 | 1,757.02 | 88.22 |
*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 | Exchequer Issues | Expenditure | Expenditure % of Revised |
|---|---|---|---|---|
| Public Debt | 1,385.07 | 1,161.58 | 1,153.13 | 83.25 |
| Pensions and Gratuities | 172.64 | 136.34 | 136.36 | 78.99 |
| Salaries, Allowances and Miscellaneous Services | 20.04 | 15.65 | 15.66 | 78.14 |
| Subscriptions to International Organisations | - | - | - | - |
| Total | 1,577.74 | 1,313.59 | 1,305.14 | 82.72 |
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 | Exchequer Issues | Expenditure | Expenditure % of Revised |
|---|---|---|---|---|
| Public Debt | 1,151,292.50 | 1,042,241.89 | 847,145.00 | 73.58 |
| Pensions and Gratuities | 153,639.59 | 145,633.27 | 145,633.27 | 94.79 |
| Salaries, Allowances and Miscellaneous Services | 4,558.37 | 3,195.24 | 3,174.87 | 69.65 |
| Subscriptions to International Organizations | 0.50 | - | - | - |
| Total | 1,309,490.96 | 1,191,070.40 | 995,953.15 | 76.06 |
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 | Exchequer Issues | Expenditure | Expenditure % of Revised |
|---|---|---|---|---|
| Public Debt | 954,866.22 | 862,833.16 | 765,912.00 | 80.21 |
| Pensions and Gratuities | 111,142.48 | 110,355.25 | 110,272.39 | 99.22 |
| Salaries, Allowances and Miscellaneous Services | 4,167.41 | 2,620.16 | 2,592.24 | 62.20 |
| Subscriptions to International Organizations | 0.50 | - | - | - |
| Total | 1,070,176.61 | 975,808.57 | 878,776.63 | 82.12 |
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 | Exchequer Issues | Expenditure | Expenditure % of Revised |
|---|---|---|---|---|
| Public Debt | 778.85 | 707.89 | 717.65 | 92.14 |
| Pensions and Gratuities | 86.99 | 86.99 | 86.99 | 100.00 |
| Salaries, Allowances and Miscellaneous Services | 4.64 | 3.31 | 3.32 | 71.55 |
| Subscriptions to International Organizations | 0.50 | - | - | - |
| Total | 870.48 | 798.19 | 807.30 | 92.74 |
Note: All figures (except percentages) are in billions of Kenyan Shillings. Multiply by 1,000,000,000 to get the actual value.
Financial Year 2018/2019
| CFS Category | Revised Estimates | Exchequer Issues | Expenditure | Expenditure % of Revised |
|---|---|---|---|---|
| Public Debt | 848.30 | 826.20 | 821.30 | 96.82 |
| Pensions and Gratuities | 80.50 | 66.40 | 69.30* | 86.09 |
| Salaries, Allowances and Miscellaneous Services | 6.60 | 4.40 | 4.40 | 66.67 |
| Subscriptions to International Organizations | 0.0005 | - | - | - |
| Total | 935.40 | 897.00 | 895.00 | 95.68 |
*Pension payments processed up to Internet Banking level for FY 2018/2019 were paid with FY 2019/2020 exchequer issues
Note: All figures (except percentages) are in billions of Kenyan Shillings. Multiply by 1,000,000,000 to get the actual value.
Financial Year 2017/2018
| CFS Category | Revised Estimates | Exchequer Issues | Expenditure | Expenditure % of Revised |
|---|---|---|---|---|
| Public Debt | 848.30 | 826.20 | 821.30 | 96.82 |
| Pensions and Gratuities | 80.50 | 66.40 | 69.30* | 86.09 |
| Salaries, Allowances and Miscellaneous Services | 6.60 | 4.40 | 4.40 | 66.67 |
| Subscriptions to International Organizations | 0.0005 | - | - | - |
| Total | 935.40 | 897.00 | 895.00 | 95.68 |
Note: All figures (except percentages) are in billions of Kenyan Shillings. Multiply by 1,000,000,000 to get the actual value.
