By Perez Karisa, June 23 2026
Nandi County has emerged as the best-performing county in the country in terms of development expenditure absorption, according to a new report released by Controller of Budget Margaret Nyakang’o.
The report, which assesses county government spending during the first nine months of the 2025/2026 financial year, shows that Nandi outperformed all the 46 other devolved units in utilizing funds earmarked for development projects, setting itself apart in a period characterized by slow implementation and low absorption rates across much of the country.
According to the report, only four counties managed to surpass the 50 per cent mark in the absorption of development budgets during the review period, with Nandi leading the group. The achievement places the county among the few devolved units that have effectively translated budget allocations into active or completed infrastructure projects.
Besides topping development expenditure absorption, Nandi also recorded an overall budget absorption rate of 63 per cent, making it one of the most efficient spenders in the country. Nairobi County posted the highest overall absorption rate at 72 per cent, followed by Meru at 68 per cent and Marsabit at 66 per cent.
The report paints a worrying picture for many counties, with most struggling to spend money allocated for development projects. County governments collectively spent Sh72.07 billion on development activities, representing only 31 per cent of the annual development budgets approved for the 2025/2026 financial year.
Controller of Budget Margaret Nyakang’o warned that the low absorption rates point to persistent inefficiencies and could undermine service delivery and economic growth at the county level.
She noted that many county governments continue to spend heavily on recurrent expenditure while neglecting development projects, contrary to the requirements of the Public Finance Management Act, which stipulates that at least 30 per cent of county budgets should be allocated to development.
The report attributes the poor performance witnessed in most counties to delayed procurement processes, slow implementation of projects, administrative bottlenecks and transition challenges that have stalled critical infrastructure programmes.
As many counties struggle with low development spending, Nandi County has already unveiled an ambitious development agenda for the next financial year.
County Executive Committee Member for Finance Alfred Lagat announced that the county has set aside Sh3.89 billion for development expenditure in the 2026/2027 financial year, with priority areas including healthcare, road infrastructure, education and water supply projects.
Under the new plan, the county intends to upgrade health facilities, improve rural access roads, expand early childhood education infrastructure and enhance access to clean water across all the 30 wards.
County officials say the strong absorption capacity demonstrated during the current financial year gives confidence that the ambitious projects planned for the coming year will be implemented successfully.
The latest report underscores the widening gap in financial management among county governments and highlights the importance of efficient budget execution in delivering services and accelerating development.
With pressure mounting on county administrations to improve accountability and service delivery, the findings are expected to renew calls for reforms aimed at ensuring public funds are utilized efficiently and in accordance with the law.
