Counties are punching below their weight in generating own revenue, triggering fears of massive leaks or under-declaration of collections by top dogs.
The dismal performance has condemned nearly all county governments to a perpetual state cash shortage and over-reliance on the national government.
Most counties have accumulated huge pending bills as development suffers.
Nearly all counties, including those endowed with huge resources, have failed to hit their source revenue collection targets since 2013.
They include Nairobi, Nakuru, Mombasa and Kisumu city counties.
