The Controller of Budget, Dr Margaret Nyakang’o, has rejected Nairobi Governor Johnson Sakaja's Sh49.27 billion budget for the 2026/27 financial year, citing unrealistic revenue projections and insufficient provision for pending bills.

• The budget, approved by the Nairobi County Assembly, was returned due to "unreasonable Own Source Revenue (OSR) projections" and the county's inability to address Sh81.1 billion in pending bills.
• Key issues highlighted include an OSR target of Sh24.10 billion, which historical performance suggests is unachievable, and an allocation for personnel emoluments exceeding the legal ceiling of 35 percent of total revenue.
• The Controller of Budget emphasized the need for credible revenue forecasting and prioritizing the settlement of verified pending bills.