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FY2017/18

MAP 2.3

Per capita county spending in Kenya, overall and by sector, FY2017/18

a. Overall per capita spending, by county b. Health sector per capita spending, by county

c. Education sector per capita spending, by county

K Sh per capita 5,206–7,325 7,326–8,602 8,603–11,440 11,441–14,118 14,119–20,977 K Sh per capita 104–356 357–552 553–799 800–1,391 1,392–2,443

d. Water sanitation sector per capita spending by county K Sh per capita 1,181–1,736 1,737–2,382 2,383–3,299 3,300–4,627 4,628–6505

e. Agriculture sector per capita spending by county

K Sh per capita 17–267 267–573 574–945 574–945 1,658–2,656 K Sh per capita 5,207–7,326 7,327–8,603 8,604–12,158 8,604–12,158 17,034–24,496

Sources: Calculations based on Controller of Budget data (various years); KNBS 2018b.

It is important to note that some of the variations may also result from misclassification of some expenditures by counties in their use of the chart of accounts—especially personnel—as public administration, which may artificially depress the level of sector expenditures and inflate administration expenditure.

Those counties with inferior services—which tend to be counties that are poorer and more sparsely populated—have been able to spend more per capita on service delivery than those in urban, wealthier, and more populous counties. In general, the pattern of expenditure across counties is loosely and