NAIROBI, Kenya, June 24 – Nandi County recorded the highest development expenditure absorption rate among Kenya’s 47 counties in the first nine months of the 2025/26 financial year, according to the latest Controller of Budget (CoB) report.
The County Governments Budget Implementation Review Report shows Nandi posted a development absorption rate of 55 percent, the highest nationally. Meru and Wajir followed at 54 percent each, while Marsabit recorded 51 percent, making them the only counties to exceed the 50 percent mark.
Between July 2025 and March 2026, county governments spent Sh72.07 billion on development projects, representing 31 percent of the annual development budget of Sh234.33 billion.
Although this marked an improvement from the 22 percent absorption rate recorded during the same period in the 2024/25 financial year, the report notes that development spending remains relatively low compared to the resources allocated for capital projects.
The findings also revealed significant disparities in project implementation across counties, with nine counties recording development absorption rates of 20 percent or below.
Kajiado posted the lowest absorption rate at 9 percent, followed by Lamu at 11 percent. Siaya and Uasin Gishu each recorded 13 percent, while Baringo and Tana River posted 17 percent. Nakuru, Migori and Mombasa registered absorption rates ranging between 19 and 20 percent.
Overall, county governments spent Sh331.65 billion during the review period, representing 52 percent of their combined annual budget of Sh633.30 billion, up from 48 percent recorded during a similar period last year.
Recurrent expenditure continued to dominate county spending, accounting for Sh259.57 billion. Employee compensation consumed Sh171.36 billion, while operations and maintenance expenditure stood at Sh88.22 billion.
