The financial year 2023/2024 saw county governments in Kenya collectively generate KES 58.95 billion from own source revenue (OSR). This amount represents 72.8% of the annual target of KES 80.94 billion, showing an improvement compared to KES 37.81 billion collected in the 2022/2023 financial year.
This article provides a detailed breakdown of revenue collection per county, highlighting top-performing counties, underperforming counties, and key trends in county revenue mobilization.
1. Summary of Revenue Collection Performance
- Total Revenue Target: KES 80.94 billion
- Actual Revenue Collected: KES 58.95 billion
- Percentage Achieved: 72.8%
Performance Improvement
- The total OSR increased by KES 21.14 billion from the KES 37.81 billion collected in FY 2022/2023.
- Several counties surpassed their revenue targets, indicating improved revenue mobilization strategies.
- Some counties, however, struggled to meet their revenue targets, raising concerns about efficiency in revenue collection.
2. Revenue Collection by County
The table below provides the revenue target, actual revenue collected, and percentage performance for each of the 47 counties.
| County | Revenue Target (KES) | Actual Revenue (KES) | Percentage (%) |
|---|---|---|---|
| Baringo | 450,097,396 | 378,201,635 | 84 |
| Bomet | 332,041,830 | 238,930,420 | 72 |
| Bungoma | 2,010,419,736 | 1,120,909,349 | 55.8 |
| Busia | 649,015,633 | 369,203,975 | 56.9 |
| Elgeyo Marakwet | 271,306,633 | 258,505,138 | 95.3 |
| Embu | 750,000,000 | 746,494,074 | 99.5 |
| Garissa | 230,000,000 | 248,969,049 | 108.2 |
| Homa Bay | 1,392,206,352 | 1,200,495,831 | 86.2 |
| Isiolo | 356,208,180 | 285,197,344 | 80.1 |
| Kajiado | 1,868,466,985 | 1,048,356,435 | 56.1 |
| Kakamega | 2,200,000,000 | 1,347,833,279 | 61.3 |
| Kericho | 1,066,426,600 | 841,927,978 | 78.9 |
| Kiambu | 6,995,366,235 | 4,575,831,607 | 65.4 |
| Kilifi | 1,788,634,222 | 1,208,619,997 | 67.6 |
| Kirinyaga | 550,000,000 | 651,105,565 | 118.4 |
| Kisii | 1,843,892,198 | 1,180,162,037 | 64 |
| Kisumu | 2,282,844,694 | 1,443,607,988 | 63.2 |
| Kitui | 585,000,000 | 517,049,816 | 88.4 |
| Kwale | 600,000,000 | 427,377,928 | 71.2 |
| Laikipia | 1,445,000,000 | 1,061,020,098 | 73.4 |
| Lamu | 180,000,000 | 209,102,758 | 116.2 |
| Machakos | 3,332,286,060 | 1,549,348,477 | 46.5 |
| Makueni | 1,240,000,000 | 1,044,674,948 | 84.2 |
| Mandera | 330,533,846 | 168,047,287 | 50.8 |
| Marsabit | 190,000,000 | 145,092,550 | 76.4 |
| Meru | 1,050,000,000 | 961,934,279 | 91.6 |
| Migori | 625,474,299 | 512,566,310 | 81.9 |
| Mombasa | 7,377,933,227 | 5,585,024,010 | 75.7 |
| Murang’a | 1,115,000,000 | 1,116,795,730 | 100.2 |
| Nairobi City | 19,689,630,278 | 12,542,094,418 | 63.7 |
| Nakuru | 4,100,000,000 | 3,321,300,479 | 81 |
| Nandi | 558,329,869 | 630,727,156 | 113 |
| Narok | 4,979,073,664 | 4,753,670,486 | 95.5 |
| Nyamira | 687,000,000 | 369,796,343 | 53.8 |
| Nyandarua | 1,225,000,000 | 515,740,772 | 42.1 |
| Nyeri | 1,326,000,000 | 1,407,546,107 | 106.1 |
| Samburu | 256,027,400 | 266,583,924 | 104.1 |
| Siaya | 760,000,000 | 610,737,745 | 80.4 |
| Taita Taveta | 628,667,445 | 461,186,652 | 73.4 |
| Tana River | 96,630,600 | 92,568,520 | 95.8 |
| Tharaka Nithi | 450,670,000 | 417,346,035 | 92.6 |
| Turkana | 220,000,000 | 530,645,056 | 241.2 |
| Uasin Gishu | 1,578,147,614 | 1,421,327,951 | 90.1 |
| Vihiga | 248,083,481 | 338,057,178 | 136.3 |
| Wajir | 150,000,000 | 164,953,671 | 110 |
| West Pokot | 230,000,000 | 185,294,701 | 80.6 |
| Total | 80,935,114,477 | 58,948,601,257 | 72.8% |
3. Top-Performing Counties in Revenue Collection
These counties exceeded their annual targets: 1️⃣ Turkana – 241.2%
2️⃣ Vihiga – 136.3%
3️⃣ Kirinyaga – 118.4%
4️⃣ Lamu – 116.2%
5️⃣ Nandi – 113%
4. Underperforming Counties
Counties that recorded the lowest revenue collection as a percentage of their targets: 1️⃣ Nyandarua – 42.1%
2️⃣ Machakos – 46.5%
3️⃣ Mandera – 50.8%
4️⃣ Nyamira – 53.8%
5️⃣ Bungoma – 55.8%
Conclusion
The 2023/2024 financial year saw a notable improvement in county revenue generation, with some counties exceeding their targets while others struggled to meet expectations. Strengthening revenue collection strategies will be key to achieving full potential in subsequent financial years.
