2014/2015 National and County Health Budget Analysis Report

According to Table 1, the health budget as a percentage of the national government budget has been steadily increasing over the years, indicating a growing commitment to healthcare. The Ministry of Health (MOH) budget allocations for FY 2014/2015 are broken down into recurrent and development expenditure. Recurrent allocations accounted for 85.6% of the total MOH budget, while development allocations accounted for 14.4%. Table 2 shows the MOH budget allocations by recurrent and development expenditure, with recurrent allocations totaling KShs 43.4 billion and development allocations totaling KShs 7.3 billion. The MOH budget is further divided into various sectors, with the highest allocations going to the Sectoral Administrative General Allocation (SAGA) under the MOH. Recurrent allocations for SAGA under the MOH totaled KShs 24.1 billion, accounting for 55.6% of the total MOH recurrent budget. Figure 3 shows the recurrent allocations for SAGA under the MOH, with the majority of the funds allocated to personnel costs. The county governments also play a crucial role in healthcare, with the county health sector budget allocations accounting for 23.4% of the total county budget in FY 2014/15. The county health sector budget allocations are further divided into recurrent and development budgets, with recurrent allocations accounting for 85.6% of the total county health sector budget. Figure 7 shows the county health recurrent and development budgets, with the majority of the funds allocated to recurrent expenditure. The per capita health services budgetary allocations by county vary significantly, with some counties allocating as little as KShs 1,500 per capita and others allocating up to KShs 10,000 per capita. Figure 11 shows the per capita health services budgetary allocations by county, with the majority of the counties allocating between KShs 2,000 and KShs 5,000 per capita. The study recommends that the national and county governments prioritize health in their budget allocations, with a focus on increasing recurrent allocations to support the delivery of essential health services. The study also recommends that the county governments develop a more transparent and accountable budgeting process to ensure that health resources are allocated efficiently and effectively.