Kenya’s counties are once again struggling to turn money into meaningful development, with a new report by the Controller of Budget exposing low absorption rates, bloated wage bills and a familiar pattern of spending that prioritises salaries, travel and allowances over projects that residents can actually see.
According to the latest quarterly report, Isiolo County recorded the highest overall absorption rate at just 21 percent, followed by Kitui at 18 percent.
Machakos, Nyeri and Uasin Gishu each managed 14 percent. Even the best performers, however, spent less than a quarter of their approved annual budgets in the first three months of the financial year.
At the other end of the table, Turkana and Laikipia recorded absorption rates of 5 percent, while Tana River, Nyandarua and Kericho posted an even lower 4 percent.
These figures reflect counties that received funds but largely failed to put them to productive use.
The detail behind the numbers is more troubling. Baringo County received Sh1.64bn in the first quarter but spent Sh649m on salaries and operational costs. It also paid Sh7.2m in sitting allowances to MCAs. Development spending stood at zero.
West Pokot County, despite receiving Sh1.4bn in the same period, also reported no development expenditure, repeating a pattern seen in the previous financial year.
The county executive spent Sh750m on compensation of employees, while the county assembly spent Sh95m on staff costs.
Vihiga County showed a similar trend. With more than Sh1bn in equitable share and own source revenue, the county recorded no spending on development. Instead, it spent Sh45m on domestic travel, most of it by the county assembly, and a further Sh10m on foreign travel.
Turkana County received Sh3.8bn from the national government and local sources, yet nearly Sh1bn went to employee compensation and nothing was spent on development programmes.
There were a few exceptions. Kisii County reported a 22.8 percent increase in revenue collection compared with the same period last year and spent Sh13.6m on development projects. Trans Nzoia received Sh1.9bn and used Sh575m on salaries, while reporting no travel expenditure during the quarter.
On local revenue performance, Samburu led with 40 percent of its annual target achieved, followed by Lamu at 36 percent and Narok at 35 percent. Kwale, Nandi and Siaya lagged far behind, each collecting less than 10 percent of their targets.
