Kenyan counties have recorded a significant increase in pending bills, totaling Sh172 billion by the end of June 2026, according to the Budget Implementation Review Report for the financial year ended June 2026. This growing financial burden has drawn attention from the Controller of Budget, Margaret Nyakang'o. The report highlights the spending on travel by county governments, which amounted to over Sh17 billion during the same period.
The report reveals that Nairobi accounted for the largest share of county travel expenditure, using Sh850 million during the period under review. Other counties, including Narok, Nakuru, Samburu, and Tana River, also featured prominently in the travel expenditure list, with Sh758 million, Sh655 million, Sh614 million, and Sh579 million, respectively. County officials traveled to various destinations, including Dubai, Singapore, New York, Dodoma, and London, for activities such as training sessions and benchmarking exercises.
Controller of Budget Margaret Nyakang'o has raised questions over some of the expenditure, suggesting that certain activities could have been carried out within Kenya instead of requiring travel abroad. Her concerns echo the need for prudent financial management by county governments. The national government, on the other hand, spent Sh25 billion on travel over the same period, which is more than eight times that of the counties.
The 47 devolved units reported total outstanding trade payables of Sh172 billion as of June 30, 2026, representing pending payments owed to suppliers and other providers of goods and services. Nairobi had the largest amount, with pending bills standing at Sh86.90 billion, accounting for more than half of the total amount reported across the counties. Other counties, including Kilifi, Kiambu, and Machakos, also recorded significant outstanding obligations.
In addition to travel expenditure and pending bills, the report also provides insights into own-source revenue collected by counties during the same period. Mombasa recorded the highest amount, raising Sh21.1 billion, followed by Nairobi, which collected Sh15.5 billion. Kiambu, Nakuru, and Narok also featured prominently in the revenue collection list.
The figures offer a comprehensive picture of how county governments spent and raised money during the 2025/26 financial year. While some counties demonstrated significant revenue collection efforts, others struggled with managing their finances, resulting in a substantial accumulation of pending bills. The Controller of Budget's concerns over travel expenditure highlight the need for improved financial management and accountability.
The Budget Implementation Review Report for the financial year ended June 2026 underscores the challenges faced by county governments in managing their finances. As the devolved units continue to grapple with financial management, the report's findings are likely to inform policy decisions aimed at promoting prudent financial management and accountability in the use of public funds.
Key points
- - Kenyan counties accumulated Sh172 billion in pending bills by June 2026. - County governments spent over Sh17 billion on travel during the 2025/26 financial year. - Nairobi accounted for the largest share of county travel expenditure, using Sh850 million.
