Nairobi — County governments across the country spent the first three months of the financial year largely paying salaries and allowances while development projects ground to a near halt, according to a damning new report by the Controller of Budget (CoB).
The implementation review report for the first quarter shows counties absorbed just two per cent of their total development budgets, raising fresh concerns about stalled projects, poor service delivery and the growing disconnect between public spending and citizens' needs.
Overall budget absorption was equally weak.
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Isiolo County led with a modest 21 per cent absorption rate, followed by Kitui at 18 per cent, while Machakos, Nyeri and Uasin Gishu each posted 14 per cent.
At the bottom of the table were Turkana and Laikipia at 5 per cent, with Tana River, Nyandarua and Kericho performing even worse at 4 per cent each.
Several counties received billions of shillings but failed to channel a single shilling into development.
In Baringo, the county received Sh1.64 billion in the first quarter but spent Sh649.94 million on salaries and operations, plus Sh7.2 million on sitting allowances for Members of the County Assembly (MCAs).
No funds were allocated to development projects.
West Pokot County, which received Sh1.4 billion in the same period, also reported zero development expenditure, mirroring its performance in the entire FY 2024/25.
The county executive spent Sh750.16 million on employee compensation, while the County Assembly used Sh 95.93 million for the same purpose.
In Vihiga County, more than Sh1 billion from equitable share and own-source revenue yielded no development spending.
Instead, the county spent heavily on travel, with Sh45.7 million used for domestic travel--most of it by the County Assembly--and Sh10.17 million on foreign trips.
Turkana County, despite receiving Sh3.8 billion in the first quarter, allocated Sh973.77 million to employee compensation and reported no spending on development programmes.
The report also highlights stark contrasts in counties' ability to raise their own revenue.
Samburu led by achieving 40 per cent of its annual local revenue target within the first quarter, followed by Garissa (36 per cent) and Narok (35 per cent).
At the other end, Kwale (9 per cent), Nandi (7 per cent) and Siaya (6 per cent) posted the weakest performances.
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Kisii County recorded a notable 22.8 per cent increase in revenue collection compared to the same period last year, though it spent just Sh13.67 million on development projects.
In Trans Nzoia, the county received Sh1.90 billion, of which Sh575 million went to employee compensation.
The county reported no expenditure on either domestic or foreign travel during the quarter.
The Controller of Budget has warned that delays in the flow of funds are compounding the problem and has urged Parliament to fast-track the enactment of the County Governments Allocation Act to ensure timely disbursement of funds from the national government.
With counties once again prioritising recurrent expenditure over development, the report is likely to reignite debate over fiscal discipline, accountability and whether devolution is delivering tangible benefits to ordinary Kenyans.
