Several county governments are under fire after failing to utilise their development budgets during the first quarter of the 2025–26 financial year. The latest County Governments Budget Implementation Review Report, released by Controller of Budget Margaret Nyakang’o, revealed that 20 counties recorded no development expenditure between July and September.
Senators condemned the delays, questioning whether devolution is delivering tangible benefits. Unspent funds, they said, stall improvements in infrastructure, health, water supply, and other essential services.
Governors, however, cited challenges including the new electronic government procurement (e-GP) system, late treasury disbursements, and IFMIS downtime. Nairobi Governor Johnson Sakaja noted that tender processes naturally extend beyond the first quarter.
Despite explanations, senators remained critical. Nandi Senator Samson Cherargei cited extravagant foreign travel in some counties while development funds remained untouched. Nyamira Senator Okong’o O’Mogeni accused governors of sidelining projects in favour of political patronage.
Counties failing to spend include Kericho, Tana River, Turkana, Bomet, Siaya, Trans Nzoia, Baringo, Kilifi, Kwale, Kajiado, Kisumu, and Mombasa. Better performers include Isiolo (17% absorption), Kirinyaga (7%), and Machakos, Mandera, Murang’a, Kitui, and Makueni (5% each).
Controller Nyakang’o urged all counties to accelerate development spending in the remaining quarters to ensure citizens benefit from planned projects.





