By Fridah Mbuvi, June 12, 2026
Controller of Budget Dr. Margaret Nyakang’o has rejected Sh70 billion in emergency expenditure requests submitted by various ministries and state agencies, citing failure to meet constitutional requirements for urgent and unforeseen spending under Article 223.
The blocked funds form part of Sh276.7 billion in emergency requests submitted by the National Treasury between July 1, 2025, and March 31, 2026. While Dr. Nyakang’o approved Sh206.8 billion of the requests, she flagged a significant portion as non-compliant, ultimately declining approval for expenditures she said did not meet the threshold of genuine emergencies.
According to the Budget Implementation Review Report, the rejected Sh70 billion comprises Sh47.3 billion in development spending and Sh22.6 billion in recurrent expenditure.
Among the major allocations turned down were Sh3.9 billion intended for Technical and Vocational Education and Training (TVET) programmes, Sh3.6 billion earmarked for expanded registration of national identity cards and birth certificates, and an additional Sh1 billion requested for the National Intelligence Service (NIS).
Dr. Nyakang’o raised concern over what she termed the increasing misuse of Article 223 provisions, which allow government entities to incur expenditure before parliamentary approval in cases of urgent and unforeseen need. She noted that emergency spending requests had surged sharply from Sh48.88 billion in the previous financial period to Sh277 billion in the 2025/2026 fiscal year.
She warned that the trend risks weakening Parliament’s constitutional authority over public finances and undermining transparency in budget implementation. She further indicated that some accounting officers proceeded with spending without receiving prior clearance from her office, exposing them to possible legal and regulatory consequences.
The developments come against the backdrop of additional audit concerns, including revelations that State House spent Sh4.45 billion outside its approved budget. The report shows that by March 2026, State House had exceeded its annual allocation by 140 percent, with a concentrated Sh2.5 billion expenditure recorded within a six-week period between January and February 2026.
The Controller of Budget’s latest intervention is expected to intensify scrutiny over the use of emergency funding provisions at a time when Kenya continues to grapple with fiscal pressures and rising public debt obligations.
