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Originally published by Capital Businessbusiness
September 28, 2026
16h ago
County billions: Tracking the journey from allocation to service delivery

Tracking Kenya’s county shilling from allocation to actual projects and services reveals where money can stall, remain unpaid or fail to deliver value...
✨ Key Highlights
Billions of shillings allocated to Kenya's 47 counties annually for public services face a complex journey from allocation to tangible delivery, with significant portions often consumed by recurrent expenditures and facing implementation challenges.
- Counties were allocated a baseline of Sh415 billion equitable share for the 2025/26 financial year, with total approved budgets reaching Sh603.72 billion.
- The Controller of Budget and the Auditor-General play key roles in tracking the flow of funds and ensuring accountability.
- A significant portion of county budgets, around 64%, is allocated to recurrent expenditure, primarily salaries, impacting the funds available for development projects and service delivery.
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