Ms Odhiambo attributed the slow absorption of development funds to delays in disbursement of funds by the National Treasury to the counties.
The poor performance could also be linked to the long electioneering period that saw the country conduct two presidential elections in under two months
Fourteen counties spent nothing on development in the six months to December, hurting job creation and infrastructure projects in the devolved units.
Controller of Budget Agnes Odhiambo, in the half year report for the 2017/18 financial year, singled out Embu, Garissa, Kirinyaga, Kisumu, Meru, Nakuru, Nandi, Nyandarua and Nyeri as the affected counties.
