It’s a tough week for several Kenyan Governors after a new “tell-all” report from the Controller of Budget, Dr. Margaret Nyakang’o, went public.
The numbers are in, and they tell a story of big promises meeting a very harsh reality.
According to the Draft 2026 Budget Policy Statement released on December 19, 2025, most county governments are struggling to raise their own cash. Out of a collective target of KSh 66.9 billion, counties only managed to collect KSh 42.7 billion.
That is a massive KSh 24 billion shortfall. When counties miss their Own-Source Revenue (OSR) targets by this much, it’s the ordinary mwananchi who feels it through stalled projects and slow services.
The “Bottom Four”: Counties Under Pressure
While many fell short, four counties struggled the most, failing to hit even 60% of their goals. These are the regions currently sitting in the “red zone” of fiscal performance:
- Siaya County: The biggest shocker here. Out of an expected KSh 927.34 million, they only managed KSh 436.68 million a performance of just 47.1%.
- Machakos County: Despite being a hub of business, they collected KSh 2.18 billion against a target of KSh 3.92 billion (55.6%).
- Kajiado & Isiolo: Both counties tied at a performance rate of 55.3%, missing their targets by nearly half.
What’s Going Right? The Overachievers
It wasn’t all bad news. A handful of counties actually beat the system. Kisii County is the undisputed champion of this report, collecting 177.9% of what they planned. How? They set a target of KSh 865 million but brought in a whopping KSh 1.5 billion.
Other top performers who cleared the 100% hurdle include:
Tana River (132.7%)
- Mandera (123.2%)
- Kirinyaga (122.5%)
- Garissa (119.7%)
- Meru (106%)
Why are some soaring while others sink?
The secret weapon for the “winners” seems to be the Facility Improvement Fund (FIF). Thanks to the 2023 Act, hospitals can now keep and reinvest the money they collect. This has pumped millions back into county pockets that used to get lost in the system.
On the flip side, the “losers” often suffer from two things: over-ambitious targets (setting a high goal just to look good on paper) and leaks in the collection system.
The Bottom Line
Dr. Nyakang’o’s report is a wake-up call. If a county like Siaya or Machakos wants to stay independent of the National Treasury’s delays, they have to figure out how to collect their own revenue more efficiently. Without that “own-source” money, the “Ground” will continue to stay dry of development.
