Inside the Supplementary Appropriation Bill 2024


President William Ruto has signed the Supplementary Appropriation Bill 2024 and the Division of Revenue Bill 2024 into law.

He signed the bills on Monday at State House in Nairobi.

The Division of Revenue Bill 2024, sponsored by Chairperson of the Budget and Appropriations Committee Ndindi Nyoro, was read for the first time on March 12, 2024.

The Bill was then considered by the National Assembly and passed without amendments on March 20, 2024.

It was subsequently forwarded to the Senate, which passed it with amendments on May 2, 2024, and referred it back to the National Assembly for concurrence. On May 13, 2024, the National Assembly considered and rejected the Senate's amendments.




The Division of Revenue Bill 2024 aims to allocate nationally raised revenue between the national government and county governments for the Financial Year 2024/25.


Inside the Bill: 

The government has reduced this financial year’s budget by KSh132.46 billion to KSh3.848 trillion, a 3.3% decrease. This announcement coincided with President William Ruto signing the Supplementary Appropriation Bill 2024 and the Division of Revenue Bill 2024 into law, aimed at boosting economic performance and service delivery.

The Supplementary Appropriation Act 2024 cuts KSh32.6 billion from various allocations, authorizing KSh102 billion spending from the Consolidated Fund for the year ending June 30, 2024. Key adjustments include increased funding for university (KSh4.468 billion) and secondary education (KSh1.112 billion), while development spending is reduced by KSh75.29 billion. KSh51.12 billion is allocated for urgent needs, including KSh23.67 billion for emergencies under Article 223.

Emergency interventions cover KSh4.3 billion for flood-affected areas, KSh3 billion for El Niño disaster management, KSh3 billion for fertilizer subsidies, and KSh1 billion for road repairs. Additionally, KSh11.4 billion is allocated to enhance Kenya Revenue Authority efforts and settle pending bills, with KSh2 billion for National Police Service medical insurance.

The Division of Revenue Act 2024 raises county allocations by KSh14.69 billion to KSh400.1 billion, surpassing the constitutional 15% requirement to 25%, ensuring better funding for county services. The law also allocates KSh2.5 trillion to the National Government and KSh7.8 billion to the Equalization Fund under Article 204 of the Constitution.



Speaking at State House, Nairobi, after the signing, President Ruto stated that the Bills would unlock resources to boost economic performance and enhance government service delivery to citizens. The Supplementary Appropriation Bill, now signed into law, will release funds for government expenditure for the financial year ending June 30.

“It allocates more resources to the development, university, and secondary education. Importantly, the Bill reduces the overall budget by Sh132 billion, signaling our commitment to reducing deficits and debt accumulation,” he said.

The Bill was passed following the House resolutions outlined in the adopted Report of the Budget and Appropriations Committee on the Second Supplementary Estimates for Fiscal Year 2023/24.

It was considered and passed by the National Assembly with amendments on June 6, 2024.



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