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
- In the 2023/2024 financial year, county governments spent Ksh 109.2 billion on development.[1]
- Expenditure on development was 24.4% of total county government expenditures.
- Kilifi County spent the highest (Ksh 4.7 billion) on development in FY 2023/2024.
- Mandera County has spent the highest on development since the start of devolution in 2014, at Ksh 48 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 1.028 trillion.[2]
Between 2023 and 2024, the counties spent a total of Ksh 109.2 billion.
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 109.2 billion on development in 2023/2024, which was 24.4% of their total spending.
In contrast, counties spent Ksh 337.5 billion on recurrent expenditure, accounting for 76% of the total county government's 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 2023/2024 was 47% of total spending at Ksh 209.8 billion.
On the other hand, spending on operations and maintenance was Ksh 127.7 billion, or 29% 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 2023/2024 was Kilifi, at Ksh 4.7 billion. It was followed by Narok, which spent 4.6 billion.
Top ten counties by development spending:
- Kilifi 4.7 billion
- Narok 4.6 billion
- Turkana 4.4 billion
- Nakuru 4.4 billion
- Mandera 3.9 billion
- Kitui 3.8 billion
- Kiambu 3.5 billion
- Nairobi 3.3 billion
- Wajir 3.2 billion
- Bungoma 3.1 billion
Counties that spent the least on development in FY 2023/2024 were:
- Lamu 800 million
- Isiolo 1 billion
- Taita Taveta 1.1 billion
- Vihiga 1.1 billion
- Tharaka Nithi 1.2 billion
- Elgeyo Marakwet 1.3 billion
- Kisii 1.3 billion
- Kirinyaga 1.3 billion
- Nyamira 1.3 billion
- Laikipia 1.4 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 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 7.4 billion; Taita Taveta, at Ksh 9.7 billion; Tharaka Nithi, at Ksh 10.8 billion; Vihiga, at Ksh 11.8 billion; Kirinyaga, at Ksh 12.4 billion, and Elgeyo Marakwet, at Ksh 12.4 billion.
Development spending as a share of total expenditure
Total development spending by the counties was 24.4% of total county expenditure in FY 2023/2024.
Marsabit County had the highest percentage of development spending as a share of total spending at 38.6%.
It was followed by Narok, whose development spending was 34% of total government spending.
Other counties that spent more than 30 percent of their funds on development include:
Homa Bay, where development accounted for 33.3% of total spending, Mandera at 33.3%, Siaya at 32.6%, Trans Nzoia at 31%, Kitui at 30.8%, Kilifi at 30.6%, and Turkana at 30.6%.
|
County |
Development spending FY 2023/2024 (Ksh Billions) |
Development spending as % of total expenditure |
|
Marsabit |
3.0 |
38.6 |
|
Narok |
4.6 |
34.0 |
|
Homa Bay |
3.0 |
33.3 |
|
Mandera |
3.9 |
33.3 |
|
Siaya |
2.5 |
32.6 |
|
Trans Nzoia |
2.6 |
31.0 |
|
Kitui |
3.8 |
30.8 |
|
Kilifi |
4.7 |
30.6 |
|
Turkana |
4.5 |
30.6 |
|
Wajir |
3.2 |
29.4 |
|
Kwale |
3.0 |
29.2 |
|
Tana River |
2.1 |
28.4 |
|
Bungoma |
3.1 |
28.2 |
|
Baringo |
2.1 |
27.6 |
|
Meru |
3.0 |
27.1 |
|
Nakuru |
4.4 |
27.1 |
|
Garissa |
1.9 |
26.9 |
|
Busia |
2.0 |
26.8 |
|
Nyeri |
2.0 |
25.4 |
|
Uasin Gishu |
2.5 |
24.6 |
|
Bomet |
1.8 |
24.4 |
|
Samburu |
1.5 |
24.3 |
|
Kericho |
1.7 |
24.2 |
|
Embu |
1.6 |
23.9 |
|
Machakos |
2.9 |
23.5 |
|
Murang’a |
2.0 |
23.5 |
|
Elgeyo Marakwet |
1.3 |
23.4 |
|
Kajiado |
2.0 |
23.2 |
|
Tharaka Nithi |
1.2 |
23.1 |
|
Isiolo |
1.0 |
23.1 |
|
West Pokot |
1.5 |
22.9 |
|
Makueni |
2.1 |
22.9 |
|
Laikipia |
1.4 |
22.4 |
|
Migori |
2.0 |
22.1 |
|
Nyandarua |
1.5 |
22.0 |
|
Lamu |
0.8 |
22.0 |
|
Kirinyaga |
1.3 |
21.7 |
|
Nandi |
1.8 |
21.5 |
|
Nyamira |
1.3 |
21.4 |
|
Vihiga |
1.1 |
21.2 |
|
Kakamega |
2.8 |
20.2 |
|
Kiambu |
3.5 |
19.4 |
|
Taita Taveta |
1.1 |
18.6 |
|
Kisumu |
1.6 |
17.5 |
|
Mombasa |
2.1 |
16.2 |
|
Kisii |
1.3 |
13.7 |
|
Nairobi |
3.3 |
10.3 |
Counties that spent less than 20 percent of their funds on development include Nairobi at 10.3%, Kisii at 13.7%, Mombasa at 16.2%, Kisumu at 17.5%, Taita Taveta at 18.6%, and Kiambu at 19.4%.
See Also
- Equitable share allocation by county
- Expenditures by county governments – Development and recurrent
- Own-source revenue collection by county
- Total pending bills in Kenya – County and national government
- Recurrent expenditure by the county