
At least 13 others—including Kitui, Makueni, Machakos, Kakamega, Kirinyaga, Nyeri, West Pokot, Vihiga, Samburu, Kajiado, Laikipia, and Lamu—remain under review, leaving them unable to draw money from the Exchequer until they comply.
Nyakang’o criticised the delays as a breach of the Public Finance Management Act, which mandates counties to submit budgets by June 30.
“They should submit immediately after June 30. They are already breaking the law if the assembly does not pass the budget by that date,” Nyakang’o said.
The Public Finance Management Act requires counties to submit their approved budgets by the end of June to enable requisitions and funding from the Treasury.
The holdups stem from poor coordination, disputes between governors and assemblies, and, in some cases, political manoeuvring.
Nyakang’o accused some assemblies of deliberately stalling or rewriting budgets to extract concessions from county executives, calling it political blackmail.
“In some cases, assemblies engage in what can only be described as political blackmail - deliberately delaying, rewriting, or rejecting proposals to extract concessions from governors, assert power, or settle scores,” the budget boss said.
Without approval, devolved units cannot pay salaries, fund development projects, or settle contractor debts, crippling operations.
Meanwhile, the national government has fared better, with the Interior Ministry leading in timely compliance.
Approved for Sh32.6 billion, it marks a turnaround after past clashes with the COB over overspending.
The National Police Service received Sh125 billion, while the broader executive branch was allocated Sh2.42 trillion.
The department previously clashed with the Controller of Budget over exceeding its allocated spending in past years.
The green light from COB Margaret Nyakang’o signals restored confidence in its fiscal discipline.
Nyakang’o confirmed national approvals were completed a month into the fiscal year, contrasting sharply with the counties’ dysfunction.
Governors, however, blame Treasury delays, even as the COB insists the root problem lies in their own failure to meet deadlines.
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