Mandera Leads Nation in Development Budget Absorption as Nairobi, Kisumu, Nakuru Lag Behind – Controller of Budget
By Laban Wanambisi
March 10, 2025 | Nairobi, Kenya
Mandera County has emerged as the top performer in development budget absorption for the first half of the 2024/25 financial year, according to a new report by the Office of the Controller of Budget (OCOB).
The First Half County Governments Budget Implementation Review Report—covering July to December 2024—shows Mandera achieved a 32% absorption rate, the highest among Kenya’s 47 devolved units. Narok followed at 30%, with Garissa at 28%, Uasin Gishu at 27%, and Marsabit at 26%.
In stark contrast, major urban counties—Nairobi, Kisumu, and Nakuru—were ranked among the poorest performers in development spending.
Counties including Baringo and Tana River recorded a 7% absorption rate, while Taita-Taveta, Kisumu, Nairobi City, and Nyeri were tied at 6%. Elgeyo-Marakwet, Lamu, Nakuru, and Kitui were the lowest, each at 5%.
Only 16% of Development Budget Spent Nationwide
The OCOB report indicates that counties collectively spent Ksh 33.60 billion on development projects, representing 16% of the total annual development budget of Ksh 211.53 billion.
This reflects a slight improvement compared to the same period in the 2023/24 financial year, when counties utilized just 12% of their development allocations.
Development expenditure covers capital-intensive investments such as infrastructure, roads, public facilities, and long-term assets.
MCAs’ Sitting Allowances Increase
The Controller of Budget also highlighted rising expenditure in county assemblies. Between July and December 2024, assemblies spent Ksh 722.89 million on MCAs’ sitting allowances—representing 37% of the approved annual budget of Ksh 1.95 billion.
This marks an increase from the 35% absorption rate recorded during the same period in the previous financial year.
Pending Bills Reach Ksh 180.52 Billion
The report further revealed that counties are still struggling with unpaid bills, which stood at Ksh 180.52 billion as of December 31, 2024. Of this amount:
Ksh 143.49 billion relates to recurrent expenditure
Ksh 37.03 billion relates to development expenditure
Data Based on IFMIS and County Submissions
The CGBIRR is compiled using approved county budgets, revised financial plans, IFMIS data, and expenditure reports submitted by county governments. The document is produced every four months and tabled before Parliament.
The findings highlight long-standing concerns about county fiscal discipline, delayed procurement processes, and inefficiencies that continue to affect development delivery at the grassroots.