The government has begun preparations for its final full budget before the 2027 General Election, with the National Assembly directing ministries and state agencies to draw up a realistic spending plan centred on job creation, economic growth and available resources while observing an earlier budget timetable designed to avoid disruption from the election calendar.
Speaking during the launch of the FY 2027/28 and Medium-Term Budget Preparation Process at the Kenyatta International Convention Centre (KICC) in Nairobi on Wednesday, National Assembly Budget and Appropriations Committee Chairperson Samuel Atandi said the budget process had been brought forward to allow Parliament to complete all budget business before the country heads to the polls in 2027.
He said ministries, departments and agencies must strictly follow the revised timelines, warning that any delays could interfere with the constitutional budget-making process.
"Working groups usually launch in September, but this year's schedule has been brought forward so that Parliament can be able to complete all budget business before the 2027 General Election," Atandi said.
He called on sector working groups to prepare expenditure proposals that reflect the country's financial position, saying budget planning should be guided by realistic revenue expectations despite improving economic conditions.
"We expect the sector working groups to ensure that the resource envelope is realistic and consistent with the macroeconomic environment," he said.
Atandi also directed ministries to move away from incremental budgeting and instead adopt zero-based budgeting, where every programme must be justified and costed from the beginning before funds are allocated.
"We expect you to adopt zero-based budgeting," Atandi said, adding that public resources should be directed to programmes that deliver the greatest impact on employment, economic expansion and better living standards.
"We expect you to give priority to sectors and programmes with the greatest potential to create jobs, stimulate growth and improve livelihoods," he added.
The Budget Committee chair defended Parliament's role in the budget-making process, saying lawmakers have a constitutional responsibility to scrutinise and amend budget estimates where necessary rather than simply approve proposals from the Executive.
"This framework envisions active parliamentary scrutiny and not executive rubber stamping," he said, noting that the Constitution allows Parliament to approve budget estimates with or without amendments.
He urged accounting officers and sector working groups to provide parliamentary committees with sufficient information to support their proposed budget allocations during the review process.
Atandi further asked ministries to align their spending plans with the government's Bottom-Up Economic Transformation Agenda by prioritising programmes in agriculture, manufacturing, affordable housing, the digital economy and climate action while ensuring the budget supports private sector-led growth and employment.
He described the 2027/28 financial plan as the administration's last full budget before the next General Election, saying it offers the government an opportunity to strengthen its development record and deliver lasting benefits to Kenyans before the end of its term.
Atandi also defended the government's use of borrowing to finance development projects, saying ordinary revenue alone would not be enough to sustain the country's development needs.
"Let us not fear borrowing. We must borrow to run the economy. We can't run the economy from ordinary revenue alone," Atandi said.