A new report from the Controller of Budget (CoB), Margaret Nyakang’o, has exposed ten county governments that failed to spend a single shilling on development between July and September 2024.

Instead, the counties splurged on non-priority expenditures, including travel and personnel costs, sparking outrage over mismanagement of public resources.

The counties implicated in the report include Elgeyo Marakwet, Baringo, Kisii, Lamu, Nairobi, Nyandarua, Tana River, Uasin Gishu, West Pokot, and Kajiado.

Notably, Nairobi Governor Johnson Sakaja and West Pokot Governor Simon Kachapin have faced similar accusations for two consecutive years.

Development Budgets Starved as Counties Blame Treasury

The report highlights that counties collectively spent only three percent of their annual development budgets during the period, down from four percent in the same quarter last year.

Of the Sh205.33 billion allocated for development, counties only utilized Sh6.71 billion.

Governors have defended the poor absorption rates, citing delayed disbursements from the National Treasury.

During the first quarter, counties received Sh32.76 billion in equitable share and an additional Sh30.83 billion from arrears, but the Treasury failed to release funds for August and September.

“By the end of the first quarter, county governments had not received the August and September 2024 disbursements, thereby hindering budget implementation,” the report notes.

Persistent Mismanagement and Legal Violations

Section 107(2)(b) of the Public Finance Management (PFM) Act, 2012, mandates that at least 30 percent of county budgets be allocated to development activities.

By the end of the first quarter, counties should have spent 25 percent of their development budgets to meet this legal requirement.

Instead, many counties prioritized personnel costs and other recurrent expenditures over critical development projects, drawing criticism from stakeholders.

Best and Worst Performers

While some counties lagged, others demonstrated relatively better performance. Kirinyaga Governor Anne Waiguru and Busia Governor Paul Otuoma recorded the highest absorption rates, each spending 12 percent of their development budgets.

Siaya and Garissa counties followed at 10 percent each, with Narok and Samburu counties spending nine and seven percent, respectively.

On the other hand, Kitui, Laikipia, Nyamira, and Tharaka Nithi counties spent just one percent of their budgets on development. Embu and Kakamega managed only three percent, while counties such as Machakos, Wajir, and Mandera reached four percent.

Calls for Accountability and Improved Planning

Nyakang’o urged counties to improve project planning, monitoring, and implementation mechanisms to enhance the absorption of development funds.

“County governments must prioritize development expenditure to meet the statutory requirement that at least 30 percent of the budget be allocated to development activities,” she stated.

The report has reignited calls for stricter oversight and accountability to ensure taxpayers’ money is directed toward meaningful development projects.

With public frustration growing, the affected governors face increasing pressure to address these glaring inefficiencies and realign their priorities to meet citizens’ needs.

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