Government agencies spent more than Sh160 billion under the broad “other expenses” category without providing adequate details on how the funds were used, raising concerns over transparency and accountability in the management of public resources.
According to the Controller of Budget, Margaret Nyakang’o, billions of shillings were recorded under the category in the financial year ended June 30, 2026, with agencies failing to provide sufficient breakdowns of the expenditure.
Of the amount, Sh104.84 billion was spent on recurrent expenditure, while Sh55.01 billion went towards development expenditure.
The Controller of Budget’s report states that, “Other expenses amounted to Sh104.85 billion, representing five per cent of the gross recurrent expenditure.”
The State Department for Internal Security and National Administration, the National Police Service, the National Treasury and State House were among the biggest spenders under the broad budget line.
The State Department for Internal Security and National Administration spent Sh24.09 billion, including Sh21.53 billion listed as expenditure on “security operations”, without details on the nature of the operations.
The National Police Service spent Sh16.02 billion under the same category, with Sh11.39 billion allocated to security operations.
At the National Treasury, Sh15.87 billion was classified as “other expenses”, including Sh12.62 billion for security operations. However, the report does not explain the Treasury’s involvement in security operations.
State House spent Sh6.73 billion on confidential expenditure, adding to scrutiny over the cost of running the Presidency.
Confidential expenditure is allowed in national budgeting to facilitate sensitive security and intelligence operations whose details cannot be disclosed publicly. However, concerns have previously been raised over possible misuse of such funds, particularly where institutions not directly involved in security matters incur confidential expenditure.
The report also flagged spending by other state institutions without adequate breakdowns.
The National Assembly spent Sh3.99 billion on constituency office expenses without providing details, while the Independent Electoral and Boundaries Commission spent Sh2.97 billion on legal dues, arbitration and compensation without particulars of the expenditure.
The State Department for Basic Education also spent Sh10.50 billion on school examinations and invigilation without providing a detailed breakdown.
On development expenditure, the Controller of Budget reported that “other expenses” amounted to Sh55.51 billion, representing seven per cent of total gross development expenditure.
The report says the lack of detailed information makes it difficult to establish how public funds were used, raising concerns over transparency and accountability in the management of taxpayers’ money.
