- County governments spent 10% (Ksh. 55.68 billion) of the annual budget (Ksh. 576.73 billion) during the period in review.
- County governments spent Ksh. 48.96 billion, or 13% of the annual budget, on recurrent expenditures.
- Couny governments only spend Ksh. 6.711 billion of Ksh. 205.33 allocated for the annual development expenditure budget.
The Conty Governments Budget Implementation Report for the First Quarter of the Financial Year 2024/25 shows expenditure by county for the period in review. The cumulative expenditure includes recurrent and development expenditures.
The report shows that the Controller of Budget authroised the withdrawals of Ksh. 55.11 billion from the County Revenue Funds (CRFs) to the County Operational Accounts, with 87% of the going for recurrent expenditure and 13 percent for the development programs. The authorized amount was a marginal decrease from Ksh. 66.17 during the previous FY 2023/24.
County governments only spend 10% (Ksh. 55.68 billion) of the total Annual County Governments’ Budget of Ksh. 576.73 billion—a decline at the rate of 13% in the similar period of the previous financial year.
The report also shows that counties spent more on recurrent expenditure, Ksh. 48.96 billion, which is 13% of the annual recurrent budget, compared to the previous period in review—Ksh. 60.56 billion, an 18% decrease. The recurrent expenditure comprised of Ksh. 38.69 billion (79%) on compensation to employees and Ksh. 10.28 billion (21%) on operations and maintenance.
The development expenditure also declined, amounting to Ksh. 6.71 billion, a 3% decrease from Ksh. 6.92 billion, which represents 4% of the total expenditure during the 1st quarter of FY2023/24.
Additionally, county governments spent a whopping Ksh. 38.69 billion, which is 69% on compensation to employees, Ksh. 10.28 billion (18%) on operations and maintenance, with only Ksh. 6.71 billion (12%) on development expenditures.
The COB revealed that at least 10 counties spent nothing on development programs during the review period: Baringo, Elgeyo-Marakwet, Kajiado, Kisii, Lamu, Nairobi City, Nyandarua, Tana River, Uasin Gishu, and West Pokot counties. Kirinyaga and Busia achieved an absorption rate of 12% for development expenditures, the report indicates. Siaya and Garissa each recorded an absorption rate of 10%.
