The Salaries and Remuneration Commission (SRC) has identified Taita Taveta, Homa Bay, and Machakos as counties significantly exceeding the legal limit for spending on civil servant salaries.

• Homa Bay and Taita Taveta are spending 63% of their ordinary revenue on personnel emoluments, far above the 35% ceiling set by the Public Finance Management (PFM) Act.
• The SRC's findings highlight the pressure these counties face in funding development projects due to high wage bills.
• Overall county spending on salaries rose by Ksh16.42 billion in FY 2025/2026, though the wage bill-to-revenue ratio slightly decreased due to revenue growth.