By the 254.ke Newsroom.
Kenya’s Controller of Budget has flagged a record Sh209.37 billion of government spending authorised outside the approved budget in the 2025/26 financial year, the highest in four years. Controller of Budget Dr Margaret Nyakang’o says agencies increasingly use Article 223 of the Constitution to fund items that were foreseeable when budgets were drawn up. The figures were reported on October 13, 2026.
What is Article 223 spending?
Article 223 of the Constitution lets the government withdraw money from the Consolidated Fund for urgent, unforeseen expenditure that Parliament has not already approved. Parliament must regularise the spending afterwards. It is meant for genuine emergencies, not routine costs.
How much was spent in 2025/26?
According to Citizen Digital, the Sh209.37 billion authorised in 2025/26 was made up of:
- Recurrent expenditure: Sh187.90 billion
- Development expenditure: Sh21.47 billion
People Daily reported in September that the National Treasury had sought Sh281.46 billion under Article 223 in the year to June 2026, about 6 percent of the gross national budget. The Controller authorised Sh209.37 billion of that request, up from about Sh66.5 billion the previous year.
How does it compare with earlier years?
| Financial year | Article 223 amount |
|---|---|
| 2022/23 | Sh103.68 billion approved; Sh69.2 billion disbursed |
| 2023/24 | Sh65.4 billion approved; Sh19.2 billion spent |
| 2024/25 | Sh72.24 billion approved; Sh66.56 billion used |
| 2025/26 | Sh209.37 billion authorised |
Over the four years to June 2026, entities asked for Sh522.79 billion under the provision and the Controller declined Sh158.6 billion, People Daily reported.
What did the Controller say?
Nyakang’o said fiscal consolidation commitments have shown little progress and questioned why Article 223 requests are becoming more frequent. She said some entities turn to the provision after failing to secure money for items they had budgeted for.
“Not always unforeseen. A lot of them actually are foreseeable,” she told People Daily in September. Agencies must explain why an expense was not in the approved budget and whether it was known during budgeting, she said, and requests that cannot be justified are rejected.
One example she gave: the State Department for Sports sought Sh3.9 billion for a contractual obligation tied to hosting the 2027 Africa Cup of Nations, a commitment known before the 2026/27 budget was approved.
Stephen Otieno, the Assistant Director of Budget Implementation, said the concern is the rising use of the provision, and that some of the funded items relate to day-to-day operations.
What else did the Controller raise?
- County investment bodies: Nyakang’o said the bodies that run county investment conferences are not provided for in the Public Finance Management Act and do not report their activities.
- Parliament’s spending: The Controller’s office has limited visibility into National Assembly spending beyond budget allocations and reports. She said the Auditor-General can examine those expenses.
- Reform: She wants Article 223 limited to spending that could not reasonably be anticipated or that arises from an emergency, and backs a review of the legal criteria for such withdrawals.
Why does it matter for taxpayers?
Money spent under Article 223 skips the normal budget scrutiny by the National Assembly before it leaves the Consolidated Fund. A bigger share of spending outside the approved plan means less advance oversight of how public money is used, at a time when the Treasury is also managing a heavy debt-repayment calendar. See our report on Kenya’s public debt due before June 2027.
Frequently asked questions
What is the Controller of Budget?
The Controller of Budget is an independent constitutional office that authorises withdrawals from the Consolidated Fund and county revenue funds, and reports on budget implementation. See the Office of the Controller of Budget.
Is Article 223 spending illegal?
No. It is provided for in the Constitution for urgent, unforeseen needs, and Parliament must approve it afterwards. The concern raised is about how often it is used and whether the items were truly unforeseen.
How much was authorised in 2025/26?
Sh209.37 billion, the highest in four years, against about Sh66.5 billion in 2024/25.
Who approves Article 223 requests?
Agencies apply through the National Treasury, and the Controller of Budget authorises the withdrawal after reviewing the justification.
Figures as reported by Citizen Digital (October 13, 2026) and People Daily (September 17, 2026). Related: housing levy ruling explained.
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