Kenyan county governments significantly increased their own-source revenue (OSR) to KSh 67.30 billion in the 2024/25 financial year, a 62.65% jump from the previous year. Despite this growth, counties only hit 77% of their combined revenue target of KSh 87.67 billion, highlighting ongoing challenges in local revenue mobilization.

• Total OSR included KSh 42.71 billion from ordinary OSR and KSh 24.59 billion from Facility Improvement Financing (FIF) and Appropriations-in-Aid (AIA).
• The Controller of Budget reported that Nairobi City led in nominal collections with KSh 13.19 billion, while Kisii County showed the highest performance at 178% of its target.
• Some counties exceeded targets due to underbudgeting for FIF or not setting targets, as seen in Nairobi's KSh 1.34 billion FIF collection without a target.

Kenyan counties' outstanding pending bills decreased by 3% to Sh176.8 billion in the 2024/2025 fiscal year, down from Sh181.98 billion in the previous year, primarily due to reconciliation efforts in Nairobi County.

• The decline was largely due to a Sh39.76 billion drop in pending bills in Nairobi County.
• The Controller of Budget (CoB) reported that Nairobi still leads with Sh86.77 billion in pending bills, followed by Kiambu at Sh7.89 billion and Machakos at Sh6.73 billion.
• Meanwhile, Kenya's overall national government pending bills increased to Sh524.84 billion in the 2024/2025 fiscal year.

Nairobi County Government's primary revenue streams are land rates, business permits, and parking fees, according to data from the Controller of Budget (CoB). The county generated Kshs 13.53 billion in the past year, marking a 5.6 percent increase from the previous fiscal year.

• Leading revenue sources were land rates (Sh3.3 billion or 24 percent), business permits (Sh2.6 billion or 19 percent), and parking fees (Sh1.9 billion or 14 percent).
• The CoB County Governments Budget Implementation Review Report identified these revenue trends.
• To boost future revenue, Nairobi County plans to digitize outdoor advertising and clean up land data to address ownership and debt issues.