Nakuru, Wajir, Nairobi, Siaya and Mandera recorded the largest shares of manual payroll payments among the counties flagged in the report. Meru, Elgeyo Marakwet, Kitui, Busia and Lamu were also among the counties that continued to process substantial payments outside the Human Resources Information System (HRIS).
By Maureen KinyanjuiNairobi county blamed the delays on inadequate funding, failure to settle certified works, contractors pulling out of sites, procurement challenges and other issues linked to contracts.
By Maureen KinyanjuiThe long-running debts have left suppliers, contractors and county workers waiting for payment, with Nairobi carrying the biggest share of the historical obligations at Sh49 billion.
By Maureen KinyanjuiCounty governments are required to maintain their main bank accounts at the Central Bank of Kenya (CBK). Commercial accounts are allowed for specific purposes, but the County Treasury must first issue written authorisation.
By Maureen KinyanjuiThe County Governments Implementation Review Report for the 2025/26 financial year shows that Meru used 79.04 per cent of its development allocation, while Trans Nzoia and Kirinyaga recorded 73.94 per cent and 73.89 per cent respectively.
By Maureen KinyanjuiThe county had an approved supplementary budget of Sh25.65 billion, including Sh8.83 billion for development and Sh16.81 billion for recurrent programmes.
By David Bogonko Nyokang'iThe County collected Sh15.54 billion in own-source revenue during the year, a 14.9 per cent increase from the Sh13.53 billion collected in 2024/25.
By David Bogonko Nyokang'iAccording to the Budget Implementation Review Report for the financial year ended June 2026, Nairobi accounted for the largest share of county travel expenditure after using Sh850 million during the period under review.
By Maureen KinyanjuiThe National Assembly Committee on Constitutional Implementation Oversight says the current legal framework has left a large amount of public money outside the direct reach of the Controller of Budget, with 75 funds and levies at the national level and several others at the county level operating as potential blind spots.
By Maureen KinyanjuiThe Health CS referred to Article 228 of the Constitution and the Controller of Budget Act, 2016, saying they clearly define the responsibilities of the Controller of Budget.
By Maureen KinyanjuiSpeaking during an interview on September 17, 2026, Controller of Budget Margaret Nyakang’o listed the Social Health Insurance Fund, National Infrastructure Fund, Primary Healthcare Fund and Sovereign Wealth Fund among the funds that fall outside the Consolidated Fund.
By Bradley BosireShe says weaknesses in expenditure controls, revenue shortfalls and reallocations during the financial year are undermining efforts to keep government spending within approved limits
By Chrispho OwuorAccording to the County Governments Budget Implementation Review Report for the first nine months of the 2025/2026 financial year, counties had 3,431 commercial bank accounts at the beginning of 2025. By March 31, 2026, the figure had reached 6,585.
By Maureen KinyanjuiMargaret Nyakang’o said agencies do not automatically qualify for funding simply because they claim they need money outside their approved allocations.
By Maureen KinyanjuiCounty officials travelled to several destinations across Africa, Europe, Asia, North America and the Middle East, including Singapore, New York, France, Dubai, China, Switzerland, Italy, London, Sweden, the Netherlands, Spain, the UK, US, Qatar, Canada, Uganda, Tanzania, South Africa and Egypt.
By Maureen KinyanjuiThe proposed Bill seeks to address gaps that have emerged during the implementation of the existing Controller of Budget Act, while the regulations are intended to provide clearer procedures for exercising the office's powers and functions
By Chrispho OwuorThe Busia Senator also questioned why the government was continuing to borrow despite concerns about the size of the existing debt. He referred to remarks by the Controller of Budget calling on Treasury to stop adding to the country’s debt burden.
By Maureen KinyanjuiController of Budget Margaret Nyakang’o, in her latest budget implementation review report for the national government for the year ended June 30, 2026, lists a number of projects that have either stalled or failed to meet their planned timelines.
By Maureen KinyanjuiState House had the largest share of rejected requests among the institutions under the Presidency, with Sh7.3 billion denied from applications that had received Treasury approval.
By Maureen KinyanjuiController of Budget Margaret Nyakang’o said the total travel bill increased by Sh5.2 billion compared with the previous financial year.
By Maureen KinyanjuiThe Senate has directed its Devolution and Intergovernmental Relations Committee to investigate stalled and abandoned projects across the 47 counties and establish the amount of public money already spent on them.
By Maureen KinyanjuiNandi was the best performer, using 55.3 per cent of its development allocation, followed by Meru at 54.5 per cent and Wajir at 53.5 per cent. Marsabit also recorded more than half of its development budget in spending, with an absorption rate of 51 per cent.
By Maureen KinyanjuiThe Office of the Controller of Budget says Kenya already has oversight tools that can be strengthened for better public debt governance, and urges Parliament to rely on existing Budget Implementation Review Reports rather than create parallel reporting systems.
By David Bogonko Nyokang'iFigures from the Controller of Budget and the Kiambu County Treasury show the county has recorded steady growth in own-source revenue over the years. Collections increased from Sh2.9 billion in the 2021/22 financial year to Sh3.6 billion in 2022/23, before rising to Sh4.6 billion in 2023/24, Sh5.45 billion in 2024/25 and finally Sh6.5 billion in 2025/26.
By Bradley BosireAmong the areas where Nairobi fell short were clearing pending bills, increasing its own-source revenue collection and improving payroll management.
By Bradley BosireCounties Put on Spot Over Sh24bn in Cancelled Ifmis Transactions
By Maureen KinyanjuiNairobi County holds the biggest share of the arrears, having accumulated Sh41.28 billion in unpaid salaries and deductions. The figure represents more than 93 per cent of all payroll-related arrears reported across the 47 counties.
By Maureen KinyanjuiAt the centre of the dispute is a growing fallout between Governor Johnson Sakaja’s administration and Members of the County Assembly, with legislators accusing the executive of failing to provide sufficient information on key financial proposals before seeking approval.
By Maureen KinyanjuiData contained in the Controller of Budget's quarterly report shows that the number of commercial bank accounts operated by counties increased from 6,386 in December 2025 to 6,585 by the end of March 2026.
By Maureen KinyanjuiWajir recorded the highest amount processed outside the digital platform after paying Sh480 million through manual payroll. Siaya followed with Sh401.65 million, while Nairobi processed Sh311 million outside HRIS.
By Maureen Kinyanjui