Yet across the country,
The latest report by the Controller of Budget exposes how counties are struggling to turn approved budgets into physical development.
During the year to June 30, 2026, counties had Sh596.78 billion available for spending but utilised Sh496.58 billion, leaving Sh100.2 billion unused.
The real problem was development, where counties spent only Sh126.69 billion of their Sh233.69 billion development allocations, translating into an absorption rate of 54.21 per cent.
The rate fell from 57 per cent in the previous financial year, and the consequences can be seen on the ground.
In other words, nearly half of the money set aside for development did not translate into spending.
The Controller of Budget identified 189 stalled development projects across 22 counties, valued at Sh10.51 billion. Of this amount, Sh4.21 billion had already been paid.
The figures represent roads, markets, hospitals, water projects and other investments that residents were supposed to use.
The stalled projects point to a second problem: counties are not only failing to spend enough on development, they are also struggling to complete projects once they start them.
The causes identified in the report include funding constraints, non-payment of certified works, contractor abandonment, procurement problems and contractual disputes.
That creates a costly cycle. A county announces a project, allocates money, procures a contractor and begins construction.
The contractor is paid part of the money, but the project stalls. A new administration inherits the unfinished structure and another budget has to be found to complete it.
Meanwhile, residents continue waiting.
Nairobi offers the clearest picture of the problem. The capital had the highest number of stalled projects, totalling 57, with a combined value of Sh2.24 billion. Yet its development absorption rate was only 28.47 per cent.
That means Nairobi was among the counties with the greatest difficulty converting its development allocation into actual projects.
The problem becomes even more striking when viewed alongside the county's financial obligations.
Nairobi accounted for Sh86.9 billion of the Sh172.53 billion in trade payables reported by counties at the end of the financial year. That is more than half of the total amount owed to contractors, suppliers and other creditors.
The numbers raise an important question about county finances: Is the problem lack of money, or the ability to manage and deploy it?
Revenue performance in some counties suggests that poor development delivery cannot always be blamed on weak collections.
Nakuru, for example, collected 109.37 per cent of its own-source revenue target, while Uasin Gishu achieved 89.91 per cent.
Mombasa's reported own-source revenue performance was even higher at 251.86 per cent, although the figure was boosted by recovery of arrears and other revenue streams.
Yet these counties still had relatively low development absorption.
Nakuru used 48.97 per cent of its development allocation, Uasin Gishu 40.1 per cent and Mombasa 45.75 per cent.
The contrast is important because own-source revenue is one of the clearest indicators of a county's ability to raise money locally.
Strong collection does not automatically translate into better project delivery.
The weakest performers were particularly striking.
Kisumu absorbed only 25.92 per cent of its development allocation, Siaya 26.53 per cent and Nairobi 28.47 per cent.
Thirteen counties used half or less of their development allocations.
Only four counties, namely Kilifi, Wajir, Mandera and Meru, exceeded 75 per cent development absorption.
The Controller of Budget has now asked counties to prepare verified schedules of stalled projects, identify those that can realistically be completed and prioritise resources towards finishing them.
She says projects under investigation should be ring-fenced, and that recovery or corrective action should follow where losses or irregularities are established.
