Counties such as Kilifi, Kiambu and Bomet have emerged among the top performers in development expenditure, highlighting a growing push by some devolved units to prioritise long-term projects over recurrent spending.
According to the latest budget implementation report, counties including Isiolo, Kilifi, Mandera, Bomet and Kiambu posted the highest proportions of spending on development, setting themselves apart from the majority of counties that continue to lag behind.
The report shows that while overall county expenditure stood at Sh192.59 billion during the review period, only Sh32.49 billion, about 17 per cent, was allocated to development projects.
This falls significantly below the recommended threshold, underscoring a persistent imbalance between development and recurrent spending.

Standout Performers
Kilifi has consistently ranked among the strongest counties in development spending.
Historical data shows the coastal county has previously recorded one of the highest shares of development expenditure relative to total spending, reflecting sustained investment in infrastructure and public services.
Kiambu, one of the country’s most populous and economically vibrant counties, also features prominently among the top performers.
The county posted a development expenditure ratio of about 29.5 per cent, placing it among the leading counties nationally.
Its strong economic base and proximity to Nairobi have enabled it to mobilise resources for capital projects.
Bomet, on the other hand, continues to punch above its weight despite having a smaller economic base compared to urban counties.
Its inclusion among top spenders signals deliberate efforts to channel funds into development priorities such as agriculture, roads and social services.
Mixed Picture Across Counties
Despite the strong showing by a few counties, the broader national picture remains concerning.
The Controller of Budget notes that most counties are still allocating a larger share of their budgets to recurrent expenditure, including salaries and administrative costs, rather than development.
The report further indicates that development expenditure absorption remains low, with only about 14 per cent of the annual development budget utilised during the period under review.
This suggests delays in project implementation and inefficiencies in budget execution.
Counties such as Lamu, Nairobi, Tana River, Vihiga and Nyeri were listed among the worst performers, recording very low development expenditure ratios.
Challenges Slowing Development
Several structural and administrative challenges continue to hinder counties from increasing development spending.
Key among them are delays in disbursement of funds from the National Treasury, low own-source revenue collection, and accumulation of pending bills.
Additionally, some counties face capacity constraints in planning and executing projects, as well as delays in submitting financial reports, further affecting budget absorption.

Earlier reports have also highlighted a worrying trend where some counties record minimal or even zero development spending in certain periods, reinforcing concerns about over reliance on recurrent expenditure.
Devolution and the development agenda
Under Kenya’s devolved system of governance introduced in 2013, counties are expected to allocate at least 30 per cent of their budgets to development to drive grassroots transformation.
However, the latest findings indicate that many counties are yet to meet this threshold consistently.
Experts argue that increasing development expenditure is key to improving infrastructure, healthcare, education and economic opportunities at the local level.
Counties that prioritise development spending are more likely to record improvements in living standards and economic growth.
As Kilifi, Kiambu and Bomet lead the way, the focus now shifts to whether other counties can follow suit and rebalance their budgets to deliver meaningful development for citizens.
FOLLOW NAIROBI NEWS ON FACEBOOK
