April 19, 2025

List of bottom TEN counties own revenue collections; CoB

List of bottom TEN counties own revenue collections; CoB

Controller of Budget (CoB) releases a list of top and bottom ten counties in own revenue collections

Controller of Budget (CoB) releases a list of top and bottom ten counties in own revenue collections.

The Controller of Budget (CoB) has released comprehensive reports on county finances after nine months in the financial year 2023/24.

The report revealed that county governments had only managed to collect half of the annual own source revenue target. What is own source revenue?

According to the county governance toolkit, county governments in Kenya primarily get their revenues from two main sources: own source revenue (OSR) and equitable share.

OSR are revenues directly collected from residents, and equitable share refers to inter-governmental transfers received from the national government level.

The CoB reported that county governments generated a total of KSh 41.40 billion from their OSR, which was 51.3% of the annual target of KSh 80.78 billion.

The total calculated revenues for each county included the actual OSR and the FIF/AIA (Facility Improvement Financing/Appropriations in Aid).

CoB noted that this was an improvement compared to KSh 28.77 billion generated in a similar period in FY 2022/23.

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Top 10 counties in OSR collections

“Analysis of own-source revenue as a proportion of the annual revenue target indicated that twelve counties achieved a performance of above 75% of the annual target, namely; Uasin Gishu, Samburu, Isiolo, Kirinyaga, Turkana, Nandi, Vihiga, Meru, Wajir, Narok, Nyeri, and Elgeyo-Marakwet” CoB reported.

Additionally, the CoB noted that the counties with the lowest proportion of own source revenue against targets were Kericho at 30.8%, Nyandarua at 27.1%, Machakos at 26.3%, and Lamu at 20.7% of the annual target.

Counties with the lowest revenue collections

Elgeyo-Marakwet – KSh 204,553,817

Tana River – KSh 53,065,870

West Pokot – KSh 123,100,584

Mandera – KSh 110,120,481

Lamu – KSh 72,616,911

Wajir – KSh 116,917,585

Garissa – KSh 153,521,614

Nyamira – KSh 258,547,201

Isiolo – KSh 237,641,664

Samburu – KSh 232,299,041

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