The aggregate annual own source revenue target for counties in FY 2019/20 was KES 54.9 billion compared to the actual collection of KES 35.77 billion, which was 65.2 per cent of the target.
This was a decrease compared to KES 40.30 billion generated in FY 2018/19 (which was 74.8 per cent of the annual revenue target).
N.B. Amounts are in millions of KES.
| County | Revenue Target | Actual Revenue | Percentage (%) |
|---|---|---|---|
| Baringo | 393.42 | 301.66 | 76.7 |
| Bomet | 200.92 | 201.51 | 100.3 |
| Bungoma | 919.10 | 777.46 | 84.6 |
| Busia | 504.50 | 225.83 | 44.8 |
| Elgeyo Marakwet | 149.90 | 131.96 | 88 |
| Embu | 920.00 | 509.65 | 55.4 |
| Garissa | 150.00 | 109.92 | 73.3 |
| Homa Bay | 177.59 | 274.60 | 154.6 |
| Isiolo | 170.86 | 122.08 | 71.4 |
| Kajiado | 1,579.25 | 616.80 | 39.1 |
| Kakamega | 1,666.14 | 1,180.81 | 70.9 |
| Kericho | 711.64 | 473.73 | 66.6 |
| Kiambu | 3,540.85 | 2,466.26 | 69.7 |
| Kilifi | 1,100.00 | 788.78 | 71.7 |
| Kirinyaga | 480.00 | 374.74 | 78.1 |
| Kisii | 870.00 | 333.15 | 38.3 |
| Kisumu | 1,438.48 | 804.35 | 55.9 |
| Kitui | 600.00 | 408.29 | 68.0 |
| Kwale | 325.00 | 254.45 | 78.3 |
| Laikipia | 1,006.88 | 727.96 | 72.3 |
| Lamu | 100.00 | 108.91 | 108.9 |
| Machakos | 1,160.78 | 1,376.17 | 118.6 |
| Makueni | 655.24 | 644.48 | 98.4 |
| Mandera | 183.56 | 124.96 | 68.1 |
| Marsabit | 170.00 | 126.71 | 74.5 |
| Meru | 825.00 | 383.30 | 46.5 |
| Migori | 450.00 | 305.69 | 67.9 |
| Mombasa | 4,733.39 | 3,260.01 | 68.9 |
| Murang'a | 960.00 | 580.30 | 60.4 |
| Nairobi City | 17,347.14 | 8,715.07 | 50.2 |
| Nakuru | 3,100.00 | 2,551.21 | 82.3 |
| Nandi | 628.82 | 283.19 | 45.0 |
| Narok | 2,397.37 | 2,345.48 | 97.8 |
| Nyamira | 250.00 | 185.57 | 74.2 |
| Nyandarua | 630.00 | 379.48 | 60.2 |
| Nyeri | 1,000.00 | 664.86 | 66.5 |
| Samburu | 267.03 | 215.67 | 80.8 |
| Siaya | 420.00 | 179.43 | 42.7 |
| Taita Taveta | 230.00 | 296.04 | 128.7 |
| Tana River | 66.00 | 64.47 | 97.7 |
| Tharaka Nithi | 350.00 | 270.15 | 77.2 |
| Trans Nzoia | 500.00 | 356.08 | 71.2 |
| Turkana | 180.00 | 176.23 | 97.9 |
| Uasin Gishu | 900.00 | 779.33 | 86.6 |
| Vihiga | 192.09 | 148.20 | 77.2 |
| Wajir | 150.00 | 60.42 | 40.3 |
| West Pokot | 150.32 | 107.18 | 71.3 |
| Total | 54,901.27 | 35,772.58 | 65.2 |
From 1st July 2019 to 30th June 2020. Source: Controller of Budget Report 2019/20(External Link)
During the period under review, the counties that generated the highest amount of own source revenue were–
- Nairobi City at KES 8.72 billion,
- Mombasa at KES 3.26 billion, and
- Nakuru at KES 2.55 billion.
Counties that generated the lowest amount were–
- West Pokot at KES 107.18 million,
- Tana River at KES 64.47 million, and
- Wajir at KES 60.42 million.
Analysis of own-source revenue as a proportion of the annual revenue target indicates that five counties exceeded their annual targets, namely– Homa Bay, Taita Taveta, Machakos, Lamu and Bomet.
On the contrary, counties that recorded below 50 per cent against annual targets were Meru, Nandi, Busia, Siaya, Wajir, Kajiado, and Kisii.