NAIROBI, Kenya, June 23 – Okiya Omtatah has raised concerns over more than Sh101 billion allocated under the broad category of “Other Operating Expenses” in the proposed 2026/27 national budget, arguing that the expenditure lacks sufficient detail to allow effective public scrutiny.
In a statement, the Busia senator said Sh101.37 billion in the budget estimates has been classified under the category, including Sh26.4 billion in development expenditure and Sh74.97 billion in recurrent spending.
According to Omtatah, the allocations are not linked to specific programmes, projects or clearly identifiable purposes, making it difficult for Parliament and the public to track how the funds will be used.
“Instead of being allocated to clearly defined programmes and activities, these funds have been grouped under the vague and undefined ‘Other Operating Expenses’ category,” he said.
“Consequently, tens of billions of shillings continue to be allocated annually under the ‘Other Operating Expenses’ category—a category that lacks the specificity, transparency and accountability required by law.”
The senator noted that a similar allocation of Sh116.26 billion was approved in the 2025/26 budget and that projected allocations under the same category are expected to remain above Sh98 billion annually over the next two financial years.
His analysis indicates that the allocations are spread across both recurrent and development budgets, with some government entities, including the National Treasury, State House Kenya and the State Department for Internal Security and National Administration, recording substantial allocations under the expenditure item.
Omtatah argues that the practice may conflict with provisions of the Constitution and the Public Finance Management Act, which require public expenditure to be tied to specific votes, programmes and measurable outcomes.
He further warned that broad spending classifications could weaken parliamentary oversight and reduce accountability in the use of public funds.
The senator also linked the issue to the recently approved Finance Bill 2026, which is expected to generate about Sh98.5 billion in additional tax revenue.
He suggested that reducing or eliminating unclear expenditure allocations could ease the need for additional taxation, although the government has maintained that the new revenue measures are necessary to finance public services and development priorities.
