Controller of Budget Nyakang’o flags unplanned spending by govt agencies

Controller of Budget Margaret Nyakang’o has expressed worry over agencies using Article 223 of the Constitution to cover unplanned spending. Nyakang’o stated that some government departments request additional funds after the financial year begins for items that were known when ministries prepared their budgets. In an interview on September 17, 2026, she explained how her office evaluates requests for withdrawals outside the estimates approved by Parliament in June.

Nyakang’o emphasized that not all unforeseen expenditures are unexpected, as many are foreseeable. Her office requires agencies to explain why the expenditure was not included in the approved budget before approving the withdrawal. Each request undergoes scrutiny, with agencies needing to indicate whether the expenditure was known during budgeting and why it now qualifies for funding under Article 223.

The Controller’s office documents the process for every approved withdrawal, providing a letter and justification for the expenditure. In the year to June 2026, Treasury sought Sh281.46 billion under Article 223, equivalent to about six percent of the gross national budget, with Nyakang’o authorizing Ksh209.37 billion. Some requests involved routine government operations that had not been adequately accounted for during the budget process, such as Sh3.9 billion requested by the State Department for Sports for Kenya’s commitment to the 2027 Africa Cup of Nations, which was known before the 2026/27 budget approval.

Over four years to June 2026, government entities requested Ksh522.79 billion through Article 223, while the Controller declined Ksh158.6 billion. Nyakang’o has urged maintaining the provision for unforeseeable or emergency expenditures and proposed a review of the legal criteria to prevent routine use for anticipated expenses.