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County Development Expenditure in Kenya - Development Spending

Kenyan counties are required by law to allocate at least thirty percent of their total budgets to development projects. 

County governments, therefore, implement development projects using funds acquired through equitable share, own-source revenue, and grants. 

Quick Facts

  1. In the 2024/2025 financial year, county governments spent Ksh 123.8 billion on development.[1]
  2. Expenditure on development was 26.3% of total county government expenditures.
  3. Kilifi County spent the highest (Ksh 6.7 billion) on development in FY 2024/2025. 
  4. Mandera County has spent the highest on development since the start of devolution in 2014, at Ksh 52 billion.

Annual county development spending

The total amount of money spent on development by the counties since the start of devolution in FY 2013/2014 is Ksh 1.158 trillion.[2]

Between 2024 and 2025, the counties spent a total of Ksh 123.6 billion. 

Time series line chart showing county governments of Kenya development spending. In FY 2023/2024, the counties spent Ksh 109.2 billion on development.

However, what counties spend on development annually is usually lower than what they spend on recurrent expenditure.

Development spending was less than a quarter of total county government expenditure.

County governments spent Ksh 123.6 billion on development in 2024/2025, which was 26.3% of their total spending. 

In contrast, counties spent Ksh 347 billion on recurrent expenditure, accounting for 73.7% of the total county government's spending.

Time series line chart showing county recurrent and development spending. In Fy 2023/2024, counties spent Ksh 337.5 billion in recurrent expenditure and 109.2 billion in development spending.

Note that recurrent expenditure consists of spending on personnel emoluments/salaries and county government spending on operations and maintenance. 

County spending on salaries or personnel emoluments in 2024/2025 was 46.9% of total spending at Ksh 220.6 billion. 

On the other hand, spending on operations and maintenance was Ksh 126.3 billion, or 26.8% of total county spending. 

List of counties by development spending in the financial year 2023/2024

The county that spent the highest on development in 2024/2025 was Kilifi, at Ksh 6.7 billion. It was followed by Turkana, which spent 4.3 billion. 

Top ten counties by development spending:

  1. Kilifi  6.7 billion
  2. Turkana 4.3 billion
  3. Nairobi 4.1 billion
  4. Mandera 4.07 billion
  5. Narok 3.96 billion
  6. Nakuru 3.94 billion
  7. Bungoma 3.8 billion 
  8. Wajir 3.64 billion
  9. Uasin Gishu 3.6 billion 
  10. Homa Bay 3.56 billion

Bar chart showing the total county government development spending in Financial Year 2023/2024.

Counties that spent the least on development in FY 2024/2025 were:

  1. Lamu 1 billion
  2. Nyamira 1.1 billion
  3. Elgeyo Marakwet 1.2 billion
  4. Tharaka Nithi 1.2 billion
  5. Isiolo 1.3 billion
  6. Vihiga 1.31 billion
  7. Taita Taveta 1.5 billion
  8. Kisumu 1.57 billion
  9. Samburu 1.6 billion
  10. Laikipia 1.6 billion

Development spending by the counties since the start of devolution

Devolution was introduced by the new constitution in 2010, with budgetary allocations for counties starting in 2013.

Since then, counties have spent varying amounts on development. Cumulatively, Mandera spent Ksh 51.9 billion on development, the highest in the country.

It was followed by Kakamega, which spent Ksh 46.8 billion; Turkana, Ksh 43.7 billion; Kilifi, Ksh 43 billion; and Nairobi, Ksh 42.8 billion.

Bar chart showing the total county government development spending since the start of devolution in 2013 to 2024. Cumulatively, Mandera spent Ksh 47.8 billion on development, the highest in the country.  It was followed by Kakamega, which spent Ksh 43.5 billion; Turkana, Ksh 39 billion; Nairobi, Ksh 38.7 billion; and Kilifi, Ksh 36.3 billion.

The counties that spent the least on development were Lamu, at Ksh 8.5 billion; Taita Taveta, at Ksh 11.2 billion; Tharaka Nithi, at Ksh 12.1 billion; Vihiga, at Ksh 13.1 billion; Nyamira, at Ksh 13.6 billion, and Elgeyo Marakwet, at Ksh 13.64 billion.

Development spending as a share of total expenditure

Total development spending by the counties was 26.3% of total county expenditure in FY 2024/2025. 

Kilifi County had the highest percentage of development spending as a share of total spending at 42.1%. 

It was followed by Trans Nzoia, whose development spending was 36.3% of total government spending.

County

Development spending FY 2024/2025 (Ksh Billions)

Development spending as % of total expenditure

 
 

Kilifi

               6.7

42.1

 

Trans Nzoia

               3.4

36.3

 

Siaya

               2.8

35.6

 

Marsabit

               3.0

34.9

 

Nandi

               3.3

33.4

 

Homa Bay

               3.6

33.1

 

Kericho

               2.6

32.3

 

Busia

               2.7

32.3

 

Uasin Gishu

               3.6

32.3

 

Kirinyaga

               2.1

32.2

 

Mandera

               4.1

32.0

 

Wajir

               3.6

31.8

 

Turkana

               4.3

31.7

 

Garissa

               3.1

31.6

 

Tana River

               2.1

30.8

 

Kwale

               3.1

30.5

 

Bungoma

               3.8

30.3

 

Isiolo

               1.3

30.1

 

Nyandarua

               2.0

27.7

 

Migori

               2.8

27.6

 

Lamu

               1.0

26.6

 

Kitui

               3.3

26.3

 

Bomet

               2.1

26.1

 

Makueni

               2.6

26.0

 

Mombasa

               3.4

25.8

 

Laikipia

               1.6

25.7

 

Embu

               1.6

25.7

 

Narok

               4.0

25.0

 

Nyeri

               2.0

24.9

 

Murang’a

               2.3

24.8

 

Nakuru

               3.9

24.7

 

Kisii

               2.5

24.7

 

Samburu

               1.6

24.5

 

Meru

               2.8

24.4

 

Vihiga

               1.3

23.3

 

Baringo

               1.7

23.3

 

Taita Taveta

               1.5

22.8

 

Kakamega

               3.3

22.7

 

Tharaka Nithi

               1.2

22.6

 

West Pokot

               1.6

22.6

 

Elgeyo Marakwet

               1.2

21.3

 

Nyamira

               1.1

18.6

 

Kajiado

               1.8

18.5

 

Kiambu

               3.0

17.9

 

Kisumu

               1.6

16.6

 

Machakos

               1.9

16.5

 

Nairobi

               4.1

12.2

 

 

Counties that spent less than 20 per cent of their funds on development include Nairobi at 12.2%, Machakos at 16.5%, Kisumu at 16.6%, Kiambu at 17.9%, Kajiado at 18.5%, and Nyamira at 18.6%.

See Also

  1. Equitable share allocation by county
  2. Expenditures by county governments – Development and recurrent
  3. Own-source revenue collection by county
  4. Total pending bills in Kenya – County and national government
  5. Recurrent expenditure by the county

References


[1] Office of the Controller of Budget (2024). County governments' budget implementation review report.

[2] Office of the Controller of Budget (2014 – 2024). County governments' budget implementation review reports.


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