The National Treasury on Wednesday released the Budget Review and Outlook Paper (BROP) which shows how counties spent money on development initiatives in the Financial Year 2022/2023.
In the year ending June 2023, Kisii was the County that spent the least on development followed by Kiambu County.
Data published by the National Treasury shows that Kisii only allocated 5.7 per cent on development from its total expenditure.
Kiambu allocated 10.2 per cent.
Nairobi County under Johnson Sakaja allocated 13.9 per cent to development while Machakos allocated 16.8 per cent.
Busia County was ranked fifth among the counties that spent the least on development; spending 16.8%.
Other counties to spent little on development include; Nakuru (17.4), Kisumu (18.3), Mombasa (18.7), Tharaka Nithi (19.9) and Tana River(19.9).
In total, the actual development expenditure in FY 2022/23 amounted to Ksh98.0 billion against a total expenditure of Ksh 428.8 billion.
The Ksh98 billion represented 22.8 per cent of the total budget which flouted the Public Finance Management Act, of 2012.
The Act requires that a minimum of 30 per cent of each County Government’s budget shall be allocated to development expenditure.
Counties that adhered to the Act include; Marsabit (35.4), Mandera (31.2), West Pokot (31.0), Uasin Gishu (30.8), Samburu (30.4), Baringo (30.0) and Kericho (30).
Additionally, Mombasa, Machakos and Kisii Counties were among the counties that spent a huge chunk of their budget on recurrent expenditure.
Mombasa spent 53.3 per cent of total revenue on wage bill while Machakos used 52.7 per cent of its budget on paying salaries.
Kisii on the other hand, used 51.4 per cent of revenue allocated to paying its staff.
The Public Finance Management (County Government) Regulations, 2015 requires that expenditure on wages and benefits for public officers shall not exceed 35 per cent of the total revenues.
