Kenya's county governments spent KSh 126.69 billion on development in the 2025/26 financial year, achieving just 54.21% of their approved development budget of KSh 233.69 billion. This represents a decline from 57% the previous year, according to the Controller of Budget's County Governments Budget Implementation Review Report. The national figure masks sharp differences in performance across counties. Controller of Budget Margaret Nyakang'o noted that only four counties surpassed the 75% absorption benchmark for development spending.
Kilifi led all 47 counties in development absorption at 84.52%, disbursing KSh 6.30 billion, roughly KSh 2 billion more than any other county. Development accounted for 37% of Kilifi's total expenditure for the year. The county topped the country in both total development spending and absorption rate. Other counties that surpassed the 75% absorption benchmark include Wajir at 83.03%, Mandera at 80%, and Meru at 79.04%.
Counties that spent the most on development were led by Kilifi, followed by Kiambu, Nakuru, Kwale, and Mandera. These counties either executed most of what they budgeted or had large development budgets that resulted in sizeable absolute totals despite weak absorption. Nairobi, with the country's largest development budget at KSh 13.42 billion, spent only KSh 3.82 billion, an absorption rate of 28.47%, with development comprising just 11.5% of its total expenditure.
The data reveals two distinct routes to the top of the spending table. Counties such as Mandera, Wajir, Meru, and Marsabit reached it by executing most of what they budgeted. On the other hand, counties like Kiambu, Nakuru, and Nairobi appeared on the list primarily because their development budgets were so large that even weak absorption produced sizeable absolute totals.
At the other end of the table, Lamu recorded the lowest development expenditure in the country at KSh 1.22 billion. The ten lowest spenders collectively disbursed KSh 15.78 billion, just 12.5% of the national development total, against a combined budget of KSh 35.98 billion, giving an absorption rate of 43.8%. Some of the smallest spenders had modest budgets to begin with, while others like Kisumu and Siaya had larger budgets but absorbed only a fraction of them.
Kisumu and Siaya recorded the two lowest absorption rates in the country, at 25.92% and 26.53%, respectively. Despite having development budgets of KSh 6.71 billion and KSh 6.03 billion, the counties spent only KSh 1.74 billion and KSh 1.60 billion, respectively. Other counties with low development spending include Lamu, Isiolo, and Taita-Taveta, which had development budgets below KSh 2.60 billion.
Controller of Budget Margaret Nyakang'o directed county treasuries to monitor monthly development absorption and take corrective action through supplementary budgets when bottlenecks arise. For the 2026/27 financial year, she recommended that counties prepare procurement plans early, ring-fence resources for outstanding development trade payables, and align cash-flow projections with implementation work plans.
Key points
- Kenyan counties spent only 54.21% of their approved development budgets in 2025/26.
- Kilifi led all 47 counties in development absorption at 84.52%.
- The top 10 counties with the biggest development spending were led by Kilifi, Kiambu, and Nakuru.
