The Mountain Journal
editor@themountainjournal.co.ke
The counties of Isiolo, Nyandarua Taita, and Murang’a topped the counties in development spending according to a report by the Controller of Budget (CoB).
The report reflects that the four led the counties in development expenditure during the first quarter of the 2025/2026 financial year.
During the reporting period, the County Governments received a total of Sh 13.94 billion from their own revenue sources, which accounted for 15 percent of the annual own revenue target of Sh 93.89 billion.
The report by Dr Margaret Nyakang’o underscores a strong commitment by these counties to long-term investment and economic transformation.
According to the CoB data, Isiolo County leads nationally, having spent 26.6 per cent of its total expenditure on development projects during the quarter. Isiolo is followed by Nyandarua (23.0 percent), Kirinyaga (21.9 percent), Taita Taveta (18.8 percent), Nyamira (18.1 percent), Elgeyo-Marakwet (17.8 percent) and Murang’a (16.6 percent).
Photo/ Murang’a Governor Irungu Kang’ata.
These counties stand out at a time when most devolved units continue to struggle to balance recurrent and development spending.
The report shows that 19 counties among them Baringo, Bomet, Kilifi, Kisumu, Wajir and West Pokot, recorded zero development expenditure in the same period.
The data highlights persistent challenges facing counties in initiating and completing capital projects early in the financial year.
The performance of the top seven counties sets a benchmark for the rest, demonstrating that prioritising development is possible even within tight fiscal environments. Development spending is critical in driving economic growth, infrastructure expansion, job creation and service delivery, which are core objectives of devolution under Kenya’s Constitution.
The Controller of Budget has consistently emphasised that high development absorption depends on effective planning, timely procurement and disciplined financial management. Counties that execute projects early tend to experience better value for money and reduced accumulation of pending bills.
The report dated November states that counties that achieved the higher proportion of their local revenue collection to their respective annual revenue targets were Samburu County at 40 per cent, Garissa County at 36 per cent, Narok County at 35 per cent, Kitui and Mombasa Counties at 22 per cent each, Vihiga and Baringo Counties at 21 percent each and Homa Bay and Lamu Counties at 20 percent each.
Murang’a Governor Irungu Kang’ata urged caution in the interpretation of the report, noting that development expenditure figures do not always capture the full scope of impactful public spending.
“ The counties with low development expenditure should not be vilified without examining all the facts. Some expenditures are extremely important to citizens but, under Public Sector Accounting Standards and the Controller of Budget framework, they are classified as recurrent rather than development,” Governor Kang’ata said.
He cited bursaries, hospital drugs, ECDE feeding programmes and other social interventions, which are excluded from development statistics despite their significant social and economic impact.
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 among other interventions.
“The interventions are implemented through government-to-government arrangements, which do not require conventional procurement processes and therefore may not immediately reflect in development expenditure reports,” said Kang’ata.
He 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.
Laikipia County is among 20 counties flagged by the Controller of Budget for recording zero development spending in the first quarter of the 2025/26 financial year, raising concerns over stalled projects and weak absorption of public funds despite the release of budgetary allocations to county governments.
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