Abstract: Attainment of education related millennium development goals in Kenya is largely hinged on availability and appropriate use of unit cost to acquire supportive inputs to the education process. The introduction of capitation in secondary schools was aimed at providing the economically disadvantaged with an opportunity to benefit from government sponsored education provision. However, there are indications that providing this education is now beyond the scope of Kenya’s ordinary education budget, owing to 95% transition in the year 2019.