During the FY 2013/2014, County Governments generated an aggregate of KES 26.3 billion in Own Source Revenues (OSR), accounting for 48.5 per cent of the annual target.
Analysis of OSR collection for the FY 2013/2014 is shown in the table below.
| County | Revenue Target | Actual Revenue | Percentage (%) |
|---|---|---|---|
| Baringo | 260,000,000 | 201,519,606 | 77.5% |
| Bomet | 235,948,424 | 200,949,332 | 85.2% |
| Bungoma | 2,753,780,000 | 182,702,280 | 6.6% |
| Busia | 366,327,150 | 328,993,569 | 89.8% |
| Elgeyo Marakwet | 85,000,000 | 61,001,213 | 71.8% |
| Embu | 659,165,345 | 168,486,515 | 25.6% |
| Garissa | 150,533,326 | 35,892,845 | 23.8% |
| Homa Bay | 140,678,820 | 134,985,390 | 96.0% |
| Isiolo | 360,000,000 | 125,064,066 | 34.7% |
| Kajiado | 517,000,000 | 453,371,648 | 87.7% |
| Kakamega | 2,813,435,319 | 325,216,300 | 11.6% |
| Kericho | 338,692,707 | 371,395,186 | 109.7% |
| Kiambu | 3,058,567,275 | 1,246,683,890 | 40.8% |
| Kilifi | 735,819,493 | 459,575,703 | 62.5% |
| Kirinyaga | 437,993,243 | 200,373,963 | 45.7% |
| Kisii | 729,194,738 | 250,147,453 | 34.3% |
| Kisumu | 1,739,539,231 | 621,861,798 | 35.7% |
| Kitui | 713,850,291 | 255,241,581 | 35.8% |
| Kwale | 642,361,019 | 208,454,345 | 32.5% |
| Laikipia | 557,173,528 | 347,118,457 | 62.3% |
| Lamu | 86,124,909 | 35,566,589 | 41.3% |
| Machakos | 2,541,819,152 | 1,175,227,171 | 46.2% |
| Makueni | 350,000,000 | 189,187,741 | 54.1% |
| Mandera | 437,400,000 | 90,068,630 | 20.6% |
| Marsabit | 44,000,000 | 46,032,691 | 104.6% |
| Meru | 658,000,000 | 343,805,963 | 52.3% |
| Migori | 795,374,867 | 182,702,280 | 30.0% |
| Mombasa | 5,074,615,602 | 1,716,054,436 | 33.8% |
| Murang'a | 800,000,000 | 419,989,717 | 52.5% |
| Nairobi City | 15,448,045,417 | 10,026,171,804 | 64.9% |
| Nakuru | 3,076,738,273 | 1,816,532,538 | 59.0% |
| Nandi | 422,472,914 | 130,536,752 | 30.9% |
| Narok | 3,698,917,020 | 1,538,560,899 | 41.6% |
| Nyamira | 100,000,000 | 94,025,895 | 94.0% |
| Nyandarua | 174,000,000 | 138,439,331 | 79.6% |
| Nyeri | 479,050,914 | 432,229,360 | 90.2% |
| Samburu | 223,550,000 | 201,001,447 | 89.9% |
| Siaya | 153,000,000 | 99,771,315 | 65.2% |
| Taita Taveta | 244,119,909 | 126,861,698 | 52.0% |
| Tana River | 87,290,000 | 31,556,087 | 36.2% |
| Tharaka Nithi | 84,000,000 | 85,372,943 | 101.6% |
| Trans Nzoia | 501,503,926 | 201,655,713 | 40.2% |
| Turkana | 250,000,000 | 132,882,771 | 53.2% |
| Uasin Gishu | 821,410,003 | 563,669,444 | 68.6% |
| Vihiga | 204,274,739 | 123,302,433 | 60.4% |
| Wajir | 119,030,873 | 61,032,930 | 51.3% |
| West Pokot | 38,000,000 | 58,887,573 | 155.0% |
| Total | 54,207,798,427 | 26,296,089,510 | 48.5% |
*Amount includes KES 16.6 billion for ongoing projects which was invariably included in County government budgets.
From 1st July 2013 to 30th June 2014. Source: Controller of Budget Report 2013/14(External Link)
Analysis of own source revenue as a proportion of the annual revenue target indicates that five counties surpassed their annual target as follows–
- West Pokot at 155 per cent,
- Kericho at 109.7 per cent,
- Marsabit at 104.6 per cent, and
- Tharaka Nithi at 101.6 per cent.
On the contrary, three counties raised the lowest proportion of OSR target, namely–
- Bungoma at 6.6 per cent,
- Kakamega at 11.6 per cent, and
- Mandera at 20.6 per cent.
A total of forty three counties did not meet their local revenue target for the year.