While some counties struggle to translate budget allocations into tangible development, others are demonstrating fiscal discipline by dedicating a significant share of their expenditure to projects that create or improve public assets. Data from the First Quarter FY 2025/26 Budget Implementation Review Report highlights the counties with the highest development expenditure ratios.
Nyandarua leads the pack, allocating 23% of its total expenditure to development, followed closely by Kirinyaga at 21.9%, Isiolo at 20.6%, and Taita Taveta at 18.8%.
These counties have prioritised long-term investments over short-term operational costs, ensuring that citizens benefit from improved infrastructure and services.
By investing heavily in development, these counties are enhancing public facilities, creating jobs, and stimulating local economies.
Strategic planning, timely procurement, and effective project monitoring appear to be key factors behind their success.
In many cases, county leadership has demonstrated commitment to balancing recurrent expenditures with capital projects, a practice that other counties could emulate.
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