Counties that used highest percentage of received revenue for development

Kilifi County leads Kenya’s counties in development spending, having allocated 35.9 per cent of its total expenditure to development projects during the first nine months of the 2026/27 financial year.

This is according to the Controller of Budget’s County Governments Budget Implementation Review report.

Nandi ranked second at 33.7 per cent, followed by Wajir (30.9 per cent), Bomet (30.4 per cent) and Garissa (30.0 per cent).

Kwale, Trans Nzoia, Kirinyaga, Narok and Marsabit also featured among the top 10 counties with the highest share of expenditure directed toward development.

The ranking highlights counties that have prioritised infrastructure, public services and long-term investment projects over recurrent spending.

Development expenditure is a key indicator of how much county governments are investing in projects aimed at improving livelihoods and stimulating economic growth.

The report provides insight into county spending patterns and progress in implementing devolved development programmes across the country.