The summary indicates that in the fiscal year 2017/18, the combined own source revenue target for the counties was KES 49.22 billion, but the actual revenue collected amounted to KES 32.49 billion, representing 66% of the target. This shows a slight decline in the actual revenue collected from KES 32.52 billion in FY 2016/17, although the percentage of the target achieved increased from 56.4% to 66%. The data suggests that while the actual amount collected was slightly lower, the overall performance relative to the target improved in FY 2017/18 compared to the previous fiscal year.
Here’s the table showing the annual revenue target, actual revenue collected, and the percentage of actual revenue to the annual target for each county:
| County | Annual Target | Actual Revenue | Actual Revenue / Annual Target (%) |
|---|---|---|---|
| Baringo | 350,000,000 | 301,404,377 | 86.1 |
| Bomet | 200,211,165 | 181,375,343 | 90.6 |
| Bungoma | 865,554,992 | 656,750,139 | 75.9 |
| Busia | 412,155,210 | 176,294,585 | 42.8 |
| Elgeyo/Marakwet | 160,291,113 | 105,483,195 | 65.8 |
| Embu | 653,490,000 | 416,111,597 | 63.7 |
| Garissa | 250,000,000 | 86,687,563 | 34.7 |
| Homa Bay | 118,664,278 | 106,939,465 | 90.1 |
| Isiolo | 182,861,337 | 114,557,116 | 62.6 |
| Kajiado | 1,040,794,334 | 682,162,558 | 65.5 |
| Kakamega | 774,571,849 | 440,611,031 | 56.9 |
| Kericho | 554,641,236 | 414,048,710 | 74.7 |
| Kiambu | 3,227,491,771 | 1,693,708,234 | 52.5 |
| Kilifi | 929,663,257 | 523,347,190 | 56.3 |
| Kirinyaga | 600,000,000 | 343,970,322 | 57.3 |
| Kisii | 950,000,000 | 256,284,854 | 27.0 |
| Kisumu | 1,148,685,296 | 874,901,775 | 76.2 |
| Kitui | 579,158,072 | 335,122,477 | 57.9 |
| Kwale | 275,000,000 | 276,295,129 | 100.5 |
| Laikipia | 500,000,000 | 413,328,186 | 82.7 |
| Lamu | 90,000,000 | 55,286,688 | 61.4 |
| Machakos | 1,594,386,715 | 1,063,726,784 | 66.7 |
| Makueni | 600,000,000 | 319,282,234 | 53.2 |
| Mandera | 231,000,000 | 61,813,295 | 26.8 |
| Marsabit | 130,000,000 | 83,390,480 | 64.1 |
| Meru | 821,775,812 | 441,690,937 | 53.7 |
| Migori | 200,000,000 | 222,251,290 | 111.1 |
| Mombasa | 3,595,744,681 | 3,159,156,334 | 87.9 |
| Murang’a | 850,000,000 | 453,706,818 | 53.4 |
| Nairobi City | 17,229,008,928 | 10,109,419,494 | 58.7 |
| Nakuru | 2,500,000,000 | 2,278,646,064 | 91.1 |
| Nandi | 385,438,659 | 197,886,883 | 51.3 |
| Narok | 2,483,456,238 | 2,188,436,615 | 88.1 |
| Nyamira | 253,112,676 | 96,617,045 | 38.2 |
| Nyandarua | 371,000,000 | 318,585,599 | 85.9 |
| Nyeri | 1,000,000,000 | 760,225,951 | 76.0 |
| Samburu | 301,230,000 | 257,292,957 | 85.4 |
| Siaya | 270,000,000 | 139,336,798 | 51.6 |
| Taita/Taveta | 398,465,509 | 193,595,795 | 48.6 |
| Tana River | 30,000,000 | 56,625,198 | 188.8 |
| Tharaka-Nithi | 179,915,283 | 126,606,742 | 70.4 |
| Trans Nzoia | 400,000,000 | 246,062,902 | 61.5 |
| Turkana | 200,000,000 | 143,896,898 | 71.9 |
| Uasin Gishu | 850,000,000 | 819,220,211 | 96.4 |
| Vihiga | 220,000,000 | 143,530,752 | 65.2 |
| Wajir | 150,000,000 | 67,608,475 | 45.1 |
| West Pokot | 111,245,626 | 88,411,177 | 79.5 |
| Total | 49,219,014,037 | 32,491,694,261 | 66.0 |
During the review period, the top three counties in terms of own source revenue generation were Nairobi City with KES 10.11 billion, Mombasa with KES 3.16 billion, and Nakuru with KES 2.28 billion. On the lower end, Lamu, Tana River, and Mandera generated the least own source revenue, with amounts of KES 55.29 million, KES 56.63 million, and KES 61.82 million, respectively.
In terms of achieving their annual revenue targets, Tana River led with 188.8%, followed by Migori at 111.1%, and Kwale at 100.5%, each surpassing their set targets. Conversely, Garissa, Kisii, and Mandera were at the bottom of the list, achieving only 34.7%, 27%, and 26.8% of their respective targets, indicating significant shortfalls in revenue generation compared to their goals.
