The two counties, according to the latest report released by Controller of Budget Margaret Nyakang’o, achieved a notable 12 per cent absorption rate.
Kirinyaga allocated Sh378 million to development projects out of its total expenditure of Sh965 million, while Busia spent Sh328 million from an expenditure of Sh1.5 billion.
Siaya and Garissa counties also recorded a significant absorption rate of 10 per cent with development projects gobbling up ShSh475 million and Sh428 million respectively.
However, the overall performance across the counties was less impressive, with a combined development expenditure of Sh6.71 billion, representing just 3 per cent of the annual development budget of Sh205.33 billion.
This marks a decline from the 4 per cent absorption rate in the same period last year, where Sh6.92 billion was spent on development projects.
The Budget Implementation Review Report (CGBIRR) further highlights that 10 counties did not report any expenditure on development activities during the review period, raising questions about the priorities of some governors.
These are Baringo, Elgeyo Marakwet, Kajiado, Kisii, Lamu, Nairobi, Nyandarua, Tana River, Uasin Gishu and West Pokot.
Counties are required to allocate at least 30 per cent of the budget to development activities, as outlined in the Public Finance Management (PFM) Act, 2012.
An analysis of the report shows that governors of these particular counties allocated entire budgets to recurrent expenditure as opposed to development programmes which remains a key priority to the people.
Baringo for instance spent its total approved expenditure of Sh599 million during the period on recurrent.
Recurrent expenditure for the counties was Sh48.96 billion during the period, representing 13 per cent of the annual recurrent budget.
This is a decline from 18 per cent reported in the First Quarter of FY 2023/24, where recurrent expenditure was Sh60.56 billion.
The report released Wednesday covers July to September 2024.
It is prepared in compliance with Article 228(6) of the Constitution of Kenya, 2010 and Section 9 of the Controller of Budget Act, 2016.
It provides the budget implementation status of each of the counties during the review period by evaluating revenue and expenditure performance and, at the same time, highlighting the challenges they face.
The combined budgets for the counties for this financial year, as approved by the County Assemblies amounted to Sh576.73 billion.
Out of this Sh205.33 billion (36 per cent) is allocated to development expenditure and Sh371.40 billion (64 per cent) is allocated to recurrent expenditure.
The allocation for development expenditure met the Public Finance Management (PFM) Act, 2012 requirement that at least 30 per cent of the budget be dedicated to development expenditure, reads the report.
