Naema Celestine 
The report on county budget implementation for the year 2022/2023 shows that the counties have made progress in their spending on development compared to the previous period. Marsabit County spent the highest percentage of its budget on development, with 35.4% of its total expenditure.
Other county that spent a significant amount on development include Baringo (31.2%), Uasin Gishu (31.0%), Mandera (30.8%), and Kwale (30.4%). However, the Controller of Budget recommends that counties increase their spending on development and reduce expenses on personal emoluments and travel.
The report also emphasizes the need for counties to improve their own source revenue collection, eliminate manual payroll operations, and submit financial reports on time. The review also shows that counties continue to exceed the maximum limit of expenditure on wages and benefits for their personnel.
Counties spent 41.5% of the realized revenues of Ksh.466.01 billion, which is above the recommended 35% of total revenues. Only five counties managed to keep personnel expenditure within the recommended limit, namely Turkana, Tana River, Mandera, Kwale, and Samburu.
The Controller of Budget, Margaret Nyakang’o, expressed concerns about the counties’ expenditures on domestic travel, with Turkana County leading the top five counties that spent a significant amount on domestic travel. Migori, Bungoma, Tana River, and Nairobi also spent large amounts on domestic travel. In contrast, Vihiga County had the least domestic travel expenditure.
The report also highlights several issues, such as the flouting of regulations on foreign travel, with many counties sending out delegations with more members than allowed. The report also raises concerns about the spending on sitting allowances paid to MCAs, which were paid out against a backdrop of mounting debts the county owe to their suppliers and contractors.
The Controller of Budget states that counties had outstanding pending bills of Ksh.164.76 billion, with Nairobi County accounting for Ksh.107.33 billion of that amount.
