Hard truths. Bold Insights. Real talk.
Data shows that ten counties had considerably more male than female students sitting the national exams. Garissa led with 66.24 percent male candidates against 33.76 percent female, followed by Mandera at 65.09 percent male and 34.91 percent female.
Most counties exceeded the legal wage bill limit of 35 percent of total revenue under the Public Finance Management (County Governments) Regulations, 2015. During the 2023/24 financial year, only Turkana, Narok, Kilifi, and Tana River stayed within the limit. Kisii County recorded the highest overspend at 68 percent of revenue, followed by Taita Taveta at 66 percent.
The Controller of Budget highlighted that many counties have not followed their payment schedules, violating regulations that require trade payables to be prioritized. Regulation 55(2)(b) of the Public Finance Management (County Governments) Regulations, 2015, stipulates that all eligible pending bills must be treated as a first charge in county budgets, including for the 2025-26 financial year.
The report shows that several counties continue to operate funds beyond their legal life, exposing them to audits and potential legal action. Section 116 of the Public Finance Management (PFM) Act, 2012, allows counties to set up public funds with approval from the county executive committee and county assembly. According to Regulation 197(1)(i) of the PFM (County Governments) Regulations, 2015, a fund can only last ten years unless formally extended by the county assembly. If not renewed, the funds automatically expire.
The County Governments Budget Implementation Review Report for the first quarter of the financial year ending June 30, 2026, released on Monday by Controller of Budget Margaret Nyakang’o, lists Kericho, Tana River, Turkana, Bomet, Siaya, Trans Nzoia, Baringo, Kilifi, Kwale, Kajiado, Kisumu, Mombasa, Vihiga, Busia, West Pokot, Bungoma, Uasin Gishu, Wajir, Laikipia and Kisii as counties that did not spend any money on development.
Counties were further directed to work with IGRTC and other state bodies to secure legal ownership of fixed and movable assets already handed to them. At the same time, leaders agreed to amend the Intergovernmental Relations Sector Forums Regulations so that both levels of government can co-chair the forums.
Kenya Power’s finances show the impact of the arrears. Electricity revenue fell by five percent to Sh219.28 billion, while net profit declined by 18.7 percent to Sh24.47 billion.
The training announcement comes a day after NYOTA warned the public about a fake mobile application falsely claiming ties to the project. In a notice on November 12, the organization urged youth to exercise caution.
The report shows that the Highlands on both sides of the Rift Valley, the Lake Victoria Basin, the Rift Valley belt, coastal zones, northeastern counties, and the southeastern lowlands will continue to experience showers during the forecast period. These rains are expected at various times of the day in different locations.
The Treasury report underscores that such dependency undermines accountability and financial efficiency, making it difficult for counties to achieve self-sufficiency through own-source revenue. Despite setting ambitious collection targets, many counties continue to fall short, relying heavily on national government transfers to fund their operations.
Tharaka-Nithi, Elgeyo Marakwet, Isiolo, Lamu, and Taita Taveta are among the counties that received the least equitable share of national revenue.
Taita Taveta and Elgeyo Marakwet each spend 51%, while Nairobi allocates 50.8%. Homa Bay (50%) and Lamu (48%) close the top nine list.