The aggregate annual own source revenue target for the counties was KES 53.86 billion, with an actual collection of KES 40.30 billion, achieving 74.8% of the target. This represents an increase from the previous fiscal year (FY 2017/18), where counties generated KES 32.49 billion, amounting to 66% of the annual revenue target. Therefore, both the total revenue collected and the percentage of the target met saw improvement in this period.
Here’s a table displaying 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 | 371,147,446 | 359,321,520 | 96.8 |
| Bomet | 245,000,000 | 205,476,390 | 83.9 |
| Bungoma | 753,185,810 | 788,333,189 | 104.7 |
| Busia | 452,519,662 | 292,732,697 | 64.7 |
| Elgeyo/Marakwet | 130,438,893 | 141,856,503 | 108.8 |
| Embu | 950,000,000 | 629,429,825 | 66.3 |
| Garissa | 250,000,000 | 108,297,434 | 43.3 |
| Homa Bay | 172,996,417 | 101,968,000 | 58.9 |
| Isiolo | 150,861,337 | 161,767,322 | 107.2 |
| Kajiado | 1,583,856,996 | 1,076,698,544 | 68.0 |
| Kakamega | 1,200,000,000 | 858,335,582 | 71.5 |
| Kericho | 694,819,121 | 473,978,400 | 68.2 |
| Kiambu | 2,736,734,640 | 2,742,223,118 | 100.2 |
| Kilifi | 1,345,066,521 | 792,493,811 | 58.9 |
| Kirinyaga | 430,000,000 | 432,638,447 | 100.6 |
| Kisii | 950,000,000 | 342,646,690 | 36.1 |
| Kisumu | 1,382,567,120 | 842,816,398 | 61.0 |
| Kitui | 797,985,098 | 440,523,923 | 55.2 |
| Kwale | 303,112,305 | 315,025,181 | 103.9 |
| Laikipia | 800,000,000 | 815,790,157 | 102.0 |
| Lamu | 70,000,000 | 81,837,327 | 116.9 |
| Machakos | 1,720,061,674 | 1,557,229,789 | 90.5 |
| Makueni | 796,500,000 | 511,702,072 | 64.2 |
| Mandera | 179,089,080 | 94,234,580 | 52.6 |
| Marsabit | 140,000,000 | 124,104,970 | 88.6 |
| Meru | 1,228,796,286 | 550,089,828 | 44.8 |
| Migori | 1,452,626,670 | 376,224,761 | 25.9 |
| Mombasa | 4,741,939,082 | 3,705,398,047 | 78.1 |
| Murang’a | 1,000,000,000 | 704,030,420 | 70.4 |
| Nairobi City | 15,496,709,206 | 10,248,425,385 | 66.1 |
| Nakuru | 2,685,000,000 | 2,814,628,525 | 104.8 |
| Nandi | 459,293,246 | 208,345,024 | 45.4 |
| Narok | 2,862,640,836 | 3,122,383,660 | 109.1 |
| Nyamira | 255,566,158 | 165,447,570 | 64.7 |
| Nyandarua | 410,000,000 | 403,402,541 | 98.4 |
| Nyeri | 1,000,000,000 | 819,811,673 | 82.0 |
| Samburu | 254,030,128 | 243,861,101 | 96.0 |
| Siaya | 325,000,000 | 189,668,022 | 58.4 |
| Taita/Taveta | 300,000,000 | 332,712,552 | 110.9 |
| Tana River | 60,000,000 | 62,648,714 | 104.4 |
| Tharaka-Nithi | 300,000,000 | 245,317,160 | 81.8 |
| Trans Nzoia | 500,000,000 | 370,824,751 | 74.2 |
| Turkana | 250,000,000 | 175,028,751 | 70.0 |
| Uasin Gishu | 1,200,000,000 | 918,942,252 | 76.6 |
| Vihiga | 153,669,000 | 177,233,290 | 115.3 |
| Wajir | 200,000,000 | 60,123,112 | 30.1 |
| West Pokot | 122,370,189 | 118,824,134 | 97.1 |
| Total | 53,863,582,922 | 40,304,833,142 | 74.8 |
During the period under review, the counties with the highest own source revenue generation were Nairobi City with KES 10.24 billion, Mombasa with KES 3.71 billion, and Narok with KES 3.12 billion. In contrast, the counties with the lowest revenue generation were Lamu at KES 81.84 million, Tana River at KES 62.65 million, and Wajir at KES 60.12 million.
Thirteen counties surpassed their annual revenue targets, namely Lamu, Vihiga, Taita Taveta, Narok, Elgeyo Marakwet, Isiolo, Nakuru, Bungoma, Tana River, Kwale, Laikipia, Kirinyaga, and Kiambu. This performance indicates a significant overachievement in terms of revenue collection relative to their goals.
Conversely, the counties that fell below 50% of their annual revenue targets included Nandi at 45.4%, Meru at 44.8%, Garissa at 43.3%, Kisii at 36.1%, Wajir at 30.1%, and Migori at 25.9%. These counties significantly underperformed in generating their own source revenue compared to their set targets.
