During the reporting period, County governments generated a total of KES 58.95 billion from their own source revenue (OSR), which was 72.8 per cent of the annual target of KES 80.94 billion.
The realized OSR is an improvement compared to KES 37.81 billion generated in financial year 2022/23.
| County | Revenue Target | Actual Revenue | Percentage (%) |
|---|---|---|---|
| Baringo | 450,097,396 | 378,201,635 | 84 |
| Bomet | 332,041,830 | 238,930,420 | 72 |
| Bungoma | 2,010,419,736 | 1,120,909,349 | 55.8 |
| Busia | 649,015,633 | 369,203,975 | 56.9 |
| Elgeyo Marakwet | 271,306,633 | 258,505,138 | 95.3 |
| Embu | 750,000,000 | 746,494,074 | 99.5 |
| Garissa | 230,000,000 | 248,969,049 | 108.2 |
| Homa Bay | 1,392,206,352 | 1,200,495,831 | 86.2 |
| Isiolo | 356,208,180 | 285,197,344 | 80.1 |
| Kajiado | 1,868,466,985 | 1,048,356,435 | 56.1 |
| Kakamega | 2,200,000,000 | 1,347,833,279 | 61.3 |
| Kericho | 1,066,426,600 | 841,927,978 | 78.9 |
| Kiambu | 6,995,366,235 | 4,575,831,607 | 65.4 |
| Kilifi | 1,788,634,222 | 1,208,619,997 | 67.6 |
| Kirinyaga | 550,000,000 | 651,105,565 | 118.4 |
| Kisii | 1,843,892,198 | 1,180,162,037 | 64 |
| Kisumu | 2,282,844,694 | 1,443,607,988 | 63.2 |
| Kitui | 585,000,000 | 517,049,816 | 88.4 |
| Kwale | 600,000,000 | 427,377,928 | 71.2 |
| Laikipia | 1,445,000,000 | 1,061,020,098 | 73.4 |
| Lamu | 180,000,000 | 209,102,758 | 116.2 |
| Machakos | 3,332,286,060 | 1,549,348,477 | 46.5 |
| Makueni | 1,240,000,000 | 1,044,674,948 | 84.2 |
| Mandera | 330,533,846 | 168,047,287 | 50.8 |
| Marsabit | 190,000,000 | 145,092,550 | 76.4 |
| Meru | 1,050,000,000 | 961,934,279 | 91.6 |
| Migori | 625,474,299 | 512,566,310 | 81.9 |
| Mombasa | 7,377,933,227 | 5,585,024,010 | 75.7 |
| Murang'a | 1,115,000,000 | 1,116,795,730 | 100.2 |
| Nairobi City | 19,689,630,278 | 12,542,094,418 | 63.7 |
| Nakuru | 4,100,000,000 | 3,321,300,479 | 81 |
| Nandi | 558,329,869 | 630,727,156 | 113 |
| Narok | 4,979,073,664 | 4,753,670,486 | 95.5 |
| Nyamira | 687,000,000 | 369,796,343 | 53.8 |
| Nyandarua | 1,225,000,000 | 515,740,772 | 42.1 |
| Nyeri | 1,326,000,000 | 1,407,546,107 | 106.1 |
| Samburu | 256,027,400 | 266,583,924 | 104.1 |
| Siaya | 760,000,000 | 610,737,745 | 80.4 |
| Taita Taveta | 628,667,445 | 461,186,652 | 73.4 |
| Tana River | 96,630,600 | 92,568,520 | 95.8 |
| Tharaka Nithi | 450,670,000 | 417,346,035 | 92.6 |
| Trans Nzoia | 643,700,000 | 476,638,172 | 74 |
| Turkana | 220,000,000 | 530,645,056 | 241.2 |
| Uasin Gishu | 1,578,147,614 | 1,421,327,951 | 90.1 |
| Vihiga | 248,083,481 | 338,057,178 | 136.3 |
| Wajir | 150,000,000 | 164,953,671 | 110 |
| West Pokot | 230,000,000 | 185,294,701 | 80.6 |
| Total | 80,935,114,477 | 58,948,601,257 | 72.8 |
From 1st July 2023 to 30th June 2024. Source: Controller of Budget Report 2023/24(External Link)
An analysis of own source revenue as a proportion of the annual revenue target indicated that ten counties outperformed their annual targets, namely–
- Turkana at 241.2 per cent,
- Vihiga at 136.3 per cent,
- Kirinyaga at 118.4 per cent,
- Lamu at 116.2 per cent,
- Nandi at 113 per cent,
- Wajir at 110 per cent,
- Garissa at 108.2 per cent,
- Nyeri at 106.1 per cent,
- Samburu at 104.1 per cent, and
- Murang’a at 100.2 per cent.
County governments which recorded low performance of own source revenue against annual targets were–
- Nyandarua at 42.1 per cent,
- Machakos at 46.5 per cent,
- Mandera at 50.8 per cent,
- Nyamira at 53.8 per cent,
- Bungoma at 55.8 per cent,
- Kajiado at 56.1 per cent, and
- Busia at 56.9 per cent.