Controller of Budget Margaret Nyakang'o / HANDOUT
At least eight county governments are yet to submit their budgets to the Controller of Budget for compliance scrutiny, worsening a cash crisis that has delayed salaries and disrupted services.
Embu, Kisumu, Machakos, Meru, Siaya, Tana River, Trans Nzoia and Uasin Gishu are yet to submit their budgets for the 2026-27 financial year to the Controller of Budget.
In some of the counties, the Star has established, governors are engrossed in bitter fights with the county assemblies, delaying the approval of the budgets.
Under the law, county governments are required to submit their budgets to the CoB by June 30 every year.
The counties can only make requisitions to withdraw funds for use after their budgets have been reviewed and cleared by the CoB.
Controller of Budget Margaret Nyakang’o yesterday said her office had rejected budgets from eight counties after finding serious omissions and failure to meet statutory requirements.
The affected counties are Elgeyo Marakwet, followed by Homa Bay, Kajiado, Nairobi, Nyamira, Nyandarua, Tharaka Nithi and Turkana.
Nyakang’o said the budgets had been returned to the respective county governments for correction, with some failing to provide critical documents required under the law.
“We have issued them with comments but we are still waiting for their response,” she said.
“You find most of them have not attached everything in the checklist. They have no plans for payment of pending bills, there is no fiscal strategy paper and there is no evidence of public participation.”
Nyakang’o said her office would not approve budgets that do not meet legal and administrative requirements, warning governors against submitting incomplete documents.
“I have sent letters to these counties and told them to do the right thing. This is the final year of the election. I’m very keen. I will not let anything pass, especially if the errors or omissions are fundamental,” she said.
Tharaka Nithi has since responded to the concerns raised by the CoB, with its revised budget currently under review.
Budgets submitted by Narok, Kitui and Mombasa are also still being reviewed.
Nyakang’o has so far cleared the budgets of 28 counties, allowing them to make requisitions for funds.
The Controller said nearly all counties had substantial balances in their accounts at the Central Bank after the National Treasury released funds for July.
However, the money cannot be spent until the respective budgets are approved and requisitions cleared.
The delay has left many counties struggling to pay workers and finance essential services, raising concern among employees who depend on their monthly salaries.
In Nairobi, county employees are yet to receive their July salaries.
The county administration attributed the delay to the pending approval and uploading of its budget.
“The Nairobi City County Government wishes to inform all employees that there is a delay in the payment of the July 2026 salaries, occasioned by the delay in the approval and uploading of the county budget,” acting county secretary Godfrey Akumali said in a notice to employees on Monday.
“The management sincerely regrets the inconveniences and challenges that this situation may cause and wishes to assure all staff that the matter is receiving the highest priority,” Akumali said.
The salary crisis has put governors under increasing pressure to explain why their budgets remain uncleared even as county workers await their pay.
Mombasa Governor Abdulswamad Shariff said the matter should be handled on a county-by-county basis, with individual administrations explaining the circumstances surrounding their delayed approvals.
“For my county, my finance people are on it. It is important for every individual county to speak for itself,” he said.
Nyakang’o, however, has placed the blame squarely on county administrations, accusing governors of submitting budgets late and failing to meet requirements set for approval.
