Controller of Budget Margaret Nyakang’o. The CoB’s exposé of the flouting by counties of the law on public spending is worrying,
Twenty county governments did not spend even a shilling on development programmes in the first quarter of the current financial year, between July and September 2025, a report by the Controller of Budget (CoB) has revealed.
Isiolo, Kirinyaga and Murang’a counties topped the list of counties that spent the highest percentage of their development budgets, with only Sh3.69 billion going to development programmes.
The report, which paints a grim picture of stalled projects in devolved units, showed heavy expenditure on recurrent activities by governors, raising serious questions about priorities under devolution.
The report revealed that Kericho, Tana River, Turkana, Bomet, Siaya, Trans Nzoia, Baringo, Kilifi, Kwale, Kajiado, Kisumu, Mombasa, Vihiga, Busia, West Pokot, Bungoma, Uasin Gishu, Wajir, Laikipia and Kisii counties reported zero absorption of their respective development budgets in the first quarter of the financial year ending June 30, 2026.
Wajir County either did not spend any money during the period under review or failed to submit its report to the CoB.
This is according to the County Governments Budget Implementation Review Report for the first quarter of the financial year ending June 30, 2026, released on Monday by CoB Margaret Nyakang’o.
The damning report revealed that, collectively, the remaining 27 counties spent a paltry Sh3.69 billion on development in the three months, representing an absorption rate of two per cent of the annual development budget of Sh218.99 billion.
Sh3.69 billion
Interestingly, the 47 counties spent more than Sh51 billion on recurrent expenditure, including Sh43.7 billion going to personnel emoluments and Sh7.76 billion to operations and maintenance.
Even worse, the Sh3.69 billion represented a decline from the Sh6.71 billion spent by counties during a similar period in the financial year ended June 30, 2025, when the cumulative development budget was Sh205.33 billion.
The figures imply that county governments spent about 11 times more on personnel emoluments than on development during the quarter, a trend that continues to undermine service delivery and public confidence in devolution.
“The Controller of Budget advises county governments to increase their expenditures from development budgets for the remainder of FY 2025/26,” Dr Nyakang’o said.
Under Section 107(2)(b) of the Public Finance Management Act, 2012, county governments are required to allocate at least 30 per cent of their budgets to development expenditure over the medium term. But even the other 26 counties reported an absorption rate of 10 per cent or less for their development programmes.
The expenditure of Sh191 million by Isiolo County represented 15 per cent of its annual development budget, while Kirinyaga’s Sh201.7 million was seven per cent of its budget.
Murang’a (Sh181.7 million), Makueni (Sh179.4 million), Machakos (Sh252 million), Mandera (Sh269 million) and Kitui (Sh221 million) represented five per cent of their respective annual development budgets.
Isiolo Governor Abdi Guyo.
Governor Abdi Guyo’s Isiolo was also the highest overall spender of its total budget during the period under review, spending 21 per cent of its annual budget.
The county was followed by Kitui at 18 per cent, and Machakos, Nyeri and Uasin Gishu, each at 14 per cent.
On the other hand, Turkana and Laikipia recorded the lowest aggregate absorption rates, at five per cent each, followed by Tana River, Nyandarua and Kericho, each at four per cent.
Murang'a Governor Irungu Kang’ata.
Governor Irungu Kang’ata explained that his administration has channelled resources into smart city initiatives, including the tarmacking of markets, youth empowerment programmes, and the purchase of certified maize seeds and fertiliser to support farmers.
Transparency
The county chief also pointed to the rollout of the national e-Government Procurement (e-GP) system, noting that initial operational challenges have slowed development procurement across many counties.
“The e-GP system is important for transparency, but its early implementation phase has delayed procurement and, consequently, development spending in many counties,” he said.
Of the counties that reported nil development expenditure, there was huge spending on recurrent activities, amid a growing stock of stalled projects in devolved units running into billions of shillings.
Bungoma Governor Ken Lusaka.
Governor Ken Lusaka’s Bungoma led the way by spending a staggering Sh2 billion on compensation to employees and Sh125.1 million on operations and maintenance, with not a single shilling going to any development project.
Governor Anyang’ Nyong’o’s Kisumu spent Sh1.25 billion on compensation to employees and Sh61.8 million on operations, while Kilifi County committed Sh1.2 billion to its employees and Sh272.9 million to operations and maintenance, but zero on development.
Governor Abdulswamad Nassir’s Mombasa County spent Sh1.12 billion on employees’ salaries and Sh62 million on operations, with nothing on development.
Uasin Gishu had Sh1.14 billion going to compensation to employees, while Governor Fatuma Achani’s Kwale reported Sh962.2 million as compensation to employees and Sh89.6 million on operations, yet it is struggling with stalled development projects costing Sh281 million, of which only Sh116 million has been paid.
Siaya County Governor James Orengo.
Governor James Orengo’s Siaya County spent Sh712.4 million on compensation to employees, yet it has three stalled development projects worth Sh46.8 million.
For Tana River, this is the second time in a row that it has not spent anything on development, even though it spent Sh404.8 million on compensation to employees during the period under review.
Development programmes
Governor Simon Kachapin’s West Pokot is also not spending anything on development programmes for the second time in a row.
Wilberforce Ottichilo’s Vihiga County, however, blamed the challenges on the operationalisation of the e-GP system for the lack of expenditure on development programmes.
Trans Nzoia Governor George Natembeya.
Governor George Natembeya’s Trans Nzoia spent nothing on development programmes, despite having stalled development projects worth some Sh80 million.
Turkana County failed to spend any money on development programmes, committing Sh923.7 million to recurrent activities, despite having 19 stalled development projects worth some Sh162 million.
Baringo spent Sh649.9 million on compensation to employees, yet it is grappling with 16 stalled development projects worth Sh217.44 million.
Bomet also spent heavily on recurrent activities, committing more than Sh630 million with no regard for development.
Governor Paul Otuoma’s Busia had Sh1 billion going to employees and Sh136.6 million to operations and maintenance, with nothing on development.
Kericho County could not spend on development, yet it has 20 stalled development projects worth some Sh224 million.
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