This document serves as a summary of the budget, highlighting key spending priorities in the National Government for the financial year 2025/26. This document is a crucial tool for enhancing transparency, accountability and public participation in the budget process. It serves as a bridge between the Government and the general public by making it easier to understand the allocation of resources and the Government's spending priorities and also enabling the public to grasp the key aspects of the budget. In essence, this budget explainer aims to promote fiscal transparency by providing a clear and concise overview of the government's financial plans. This transparency fosters accountability and encourages public participation in shaping the direction of the nation's economy. The document will enhance and strengthen social audit by the general public. In addition, this document will be able to shed light on key performance indicator and outputs that the government aims to achieve at the end of FY 2025/26. Further, the document will enlighten the general public on the Consolidated Fund Services (CFS), shedding light on government debt services, remuneration of constitutional office holders and pensions. The source and types of internal and external debts will be highlighted as well as types of government pensions. The document will underline the equitable share showing the allocations to the counties, additional allocations from National Government and finally loans and grant from development, highlighting the County Allocation of Revenue Bill determine allocations to each county using the formular proposed by the Commission of Revenue Allocation (CRA),County Government Additional Allocation Bill contains additional allocation both Conditional and unconditional from National government and finally allocation from development partners in form of loans and grants.