Financial Year 2023/24 - Office of the Controller of Budget
HomeWajir, Narok, and Mandera counties achieved the highest overall absorption rates (above 90%). Kisumu, Garissa, and Kisii recorded the lowest absorption rates (below 70%).
Recurrent expenditure accounts for 75.6% of total spending, while development expenditure represents only 24.4%. This highlights the challenge counties face in prioritizing development projects.
Counties with wage bills exceeding 35% of revenue (the legal limit) tend to have lower development absorption rates, as seen with Elgeyo Marakwet (97.4% wage bill, 49.3% dev absorption).
Overall absorption rates have improved by 4.2% compared to the previous financial year. Development absorption remains a challenge, with only marginal improvements.
Equitable share from national government constitutes 72% of county revenues, indicating heavy dependency on central government transfers rather than local revenue generation.
Counties in the top-right quadrant demonstrate both high absorption rates and efficient revenue collection. Those in the bottom-left need improvement in both areas.
| County | Budget (B) | Absorption (%) | Dev (%) | Revenue (%) | Wage Bill (%) | Pending Bills (B) |
|---|