A new analysis by the Controller of Budget, released on December 19, 2025, indicates that most county governments failed to meet their Own-Source Revenue (OSR) targets for the 2024/25 financial year, despite setting ambitious collection goals.
According to the Draft 2026 Budget Policy Statement, counties collectively raised Sh 42.7 billion in ordinary revenue against a target of Sh 66.9 billion, translating to an average achievement rate of 64 percent.
Only 12 counties managed to collect more than 100 percent of their annual OSR targets.
Four counties recorded particularly weak performance, collecting less than 60 percent of their expected revenue and placing them in the bottom quartile nationally.
Siaya County posted the lowest performance, raising Sh 436.68 million out of a target of Sh 927.34 million, representing 47.1 percent.
Machakos County collected Sh 2.18 billion against a target of Sh 3.93 billion, achieving 55.6 percent.
Kajiado County raised Sh 907.54 million out of the projected Sh 1.64 billion, while Isiolo County collected Sh 216.15 million against a target of Sh 371.21 million, with both counties posting performance rates of 55.3 percent.
In contrast, several counties exceeded their revenue targets by wide margins. Kisii County led the pack, collecting Sh 1.54 billion against a target of Sh 865 million, achieving a performance rate of 177.9 percent.
Tana River County followed with 132.7 percent after raising Sh 203.23 million against a target of Sh 153.11 million.
Mandera County surpassed its target by collecting Sh 431.17 million, translating to 123.2 percent, while Wajir County achieved 122.9 percent after raising Sh 331.72 million against a Sh 270 million goal.
Kirinyaga County also performed strongly, collecting Sh 794.12 million against a target of KSh 648.45 million, a performance rate of 122.5 percent.
Garissa County posted 119.7 percent after collecting Sh 478.87 million, while Vihiga County exceeded its target with Sh 397.86 million, achieving 117 percent.
Samburu County recorded 110 percent, while Meru County achieved 106 percent after collecting Sh 1.16 billion against a target of Sh 1.10 billion.
Homabay and Turkana counties marginally exceeded their targets, recording performance rates of 100.5 percent and 100.2 percent respectively.
Elgeyo-Marakwet County also surpassed its OSR target, while the remaining counties generally met or came close to their projected figures.
The report notes that OSR figures include revenue from the Facility Improvement Fund, which comprises funds collected and retained by health facilities in line with the Facilities Improvement Financing Act of 2023.
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