Skip to main content

AuditGava / transparency

Follow the Money

Trace every shilling from the Treasury to citizens — and see what the Auditor-General has questioned.

Every year, the Treasury allocates trillions of shillings to Kenya's 47 counties. But how much actually reaches citizens? The waterfall below traces the journey — from what was allocated to the counties, to what they actually spent, to the portion the Auditor General questioned as irregular or unsupported.

Choose the reporting period for all figures below.

Allocation source unavailable · FY 2025/26

KES 648.2B allocated, KES 496.6B reached programmes

The waterfall shows allocation and expenditure alongside recorded amounts in cited audit findings.

Where the money went

Anchor: KES 648.2B allocated
Allocated

KES 648.2B

100% of the allocation

Unspent — absorption shortfall− KES 151.7B
SpentCounties executed on programmes & projects

KES 496.6B

77% of the allocation

Recorded amounts in audit findingsNo audit findings recorded for this period.
FlaggedRecorded amounts in OAG findings

Not yet published

Data unavailable — no published amount for this reporting period.

No audit findings recorded for this period.

Expenditure comes from the Controller of Budget's County Budget Implementation Review Report (CBIRR). Flagged amounts sum finite recorded amounts in cited findings. These may be balances discussed in the report, rather than expenditure queried, and are not proven loss or theft. A blank audit amount means no finite amount is available; see the amount coverage.

At a glance

FY 2025/26

Total allocated

KES 648.23B

47 counties · FY 2025/26

Gap to spend

KES 151.66B

23.4% of allocation unspent at report time

National efficiency

76.6%

Good — higher budget execution

Recorded audit finding amounts

Amount unavailable

No audit findings recorded for this period.

County spending

FY 2025/26

47 of 47 counties have published allocations

Reference line: national efficiency 76.6%

Auditor-General amounts unavailable

No finite cited finding amounts are available for this period. A dash means the amount is unavailable.

Budget execution: 70% and above50% to below 70%Below 50%

47 countiesSpent share of allocation
  1. 01

    Siaya

    KES 13.38B allocated

    56.1%Fair execution

    SpentKES 7.50B

    GapKES 5.87B

    Flagged—No audit findings recorded for this period.
  2. 02

    Kisumu

    KES 16.98B allocated

    59.45%Fair execution

    SpentKES 10.10B

    GapKES 6.89B

    Flagged—No audit findings recorded for this period.
  3. 03

    Kisii

    KES 20.16B allocated

    63.32%Fair execution

    SpentKES 12.77B

    GapKES 7.40B

    Flagged—No audit findings recorded for this period.
  4. 04

    Uasin Gishu

    KES 17.43B allocated

    63.68%Fair execution

    SpentKES 11.10B

    GapKES 6.33B

    Flagged—No audit findings recorded for this period.
  5. 05

    Busia

    KES 11.16B allocated

    65.21%Fair execution

    SpentKES 7.28B

    GapKES 3.88B

    Flagged—No audit findings recorded for this period.
  6. 06

    Elgeyo Marakwet

    KES 9.14B allocated

    66.28%Fair execution

    SpentKES 6.06B

    GapKES 3.08B

    Flagged—No audit findings recorded for this period.
  7. 07

    Kiambu

    KES 27.20B allocated

    68.15%Fair execution

    SpentKES 18.54B

    GapKES 8.66B

    Flagged—No audit findings recorded for this period.
  8. 08

    Kwale

    KES 16.71B allocated

    68.66%Fair execution

    SpentKES 11.47B

    GapKES 5.24B

    Flagged—No audit findings recorded for this period.
  9. 09

    Narok

    KES 17.23B allocated

    69.07%Fair execution

    SpentKES 11.90B

    GapKES 5.33B

    Flagged—No audit findings recorded for this period.
  10. 10

    Laikipia

    KES 9.77B allocated

    69.1%Fair execution

    SpentKES 6.75B

    GapKES 3.02B

    Flagged—No audit findings recorded for this period.
  11. 11

    Mombasa

    KES 18.73B allocated

    72.85%Good execution

    SpentKES 13.64B

    GapKES 5.08B

    Flagged—No audit findings recorded for this period.
  12. 12

    Kajiado

    KES 13.55B allocated

    73.03%Good execution

    SpentKES 9.89B

    GapKES 3.65B

    Flagged—No audit findings recorded for this period.
  13. 13

    Embu

    KES 9.40B allocated

    73.79%Good execution

    SpentKES 6.93B

    GapKES 2.46B

    Flagged—No audit findings recorded for this period.
  14. 14

    Nairobi

    KES 44.62B allocated

    74.19%Good execution

    SpentKES 33.10B

    GapKES 11.52B

    Flagged—No audit findings recorded for this period.
  15. 15

    Isiolo

    KES 7.20B allocated

    74.26%Good execution

    SpentKES 5.35B

    GapKES 1.85B

    Flagged—No audit findings recorded for this period.
  16. 16

    Machakos

    KES 15.19B allocated

    75.08%Good execution

    SpentKES 11.41B

    GapKES 3.79B

    Flagged—No audit findings recorded for this period.
  17. 17

    Nakuru

    KES 25.65B allocated

    75.18%Good execution

    SpentKES 19.28B

    GapKES 6.37B

    Flagged—No audit findings recorded for this period.
  18. 18

    Homa Bay

    KES 13.60B allocated

    75.32%Good execution

    SpentKES 10.24B

    GapKES 3.36B

    Flagged—No audit findings recorded for this period.
  19. 19

    Baringo

    KES 10.08B allocated

    76.08%Good execution

    SpentKES 7.67B

    GapKES 2.41B

    Flagged—No audit findings recorded for this period.
  20. 20

    Lamu

    KES 5.59B allocated

    76.44%Good execution

    SpentKES 4.27B

    GapKES 1.32B

    Flagged—No audit findings recorded for this period.
  21. 21

    Nyandarua

    KES 9.70B allocated

    76.71%Good execution

    SpentKES 7.44B

    GapKES 2.26B

    Flagged—No audit findings recorded for this period.
  22. 22

    Turkana

    KES 19.24B allocated

    78%Good execution

    SpentKES 15.00B

    GapKES 4.23B

    Flagged—No audit findings recorded for this period.
  23. 23

    Murang'a

    KES 12.13B allocated

    78.19%Good execution

    SpentKES 9.49B

    GapKES 2.65B

    Flagged—No audit findings recorded for this period.
  24. 24

    Tharaka Nithi

    KES 7.78B allocated

    78.4%Good execution

    SpentKES 6.10B

    GapKES 1.68B

    Flagged—No audit findings recorded for this period.
  25. 25

    Nandi

    KES 11.40B allocated

    78.4%Good execution

    SpentKES 8.94B

    GapKES 2.46B

    Flagged—No audit findings recorded for this period.
  26. 26

    Garissa

    KES 13.54B allocated

    78.61%Good execution

    SpentKES 10.64B

    GapKES 2.90B

    Flagged—No audit findings recorded for this period.
  27. 27

    Tana River

    KES 10.24B allocated

    78.91%Good execution

    SpentKES 8.08B

    GapKES 2.16B

    Flagged—No audit findings recorded for this period.
  28. 28

    Kericho

    KES 10.49B allocated

    79.71%Good execution

    SpentKES 8.36B

    GapKES 2.13B

    Flagged—No audit findings recorded for this period.
  29. 29

    Kakamega

    KES 17.50B allocated

    79.91%Good execution

    SpentKES 13.98B

    GapKES 3.52B

    Flagged—No audit findings recorded for this period.
  30. 30

    Bomet

    KES 10.85B allocated

    80.33%Good execution

    SpentKES 8.72B

    GapKES 2.13B

    Flagged—No audit findings recorded for this period.
  31. 31

    Kitui

    KES 14.75B allocated

    80.44%Good execution

    SpentKES 11.87B

    GapKES 2.89B

    Flagged—No audit findings recorded for this period.
  32. 32

    Nyamira

    KES 8.65B allocated

    81.07%Good execution

    SpentKES 7.01B

    GapKES 1.64B

    Flagged—No audit findings recorded for this period.
  33. 33

    Migori

    KES 11.97B allocated

    82.82%Good execution

    SpentKES 9.91B

    GapKES 2.06B

    Flagged—No audit findings recorded for this period.
  34. 34

    Kilifi

    KES 20.48B allocated

    83.25%Good execution

    SpentKES 17.05B

    GapKES 3.43B

    Flagged—No audit findings recorded for this period.
  35. 35

    Bungoma

    KES 17.43B allocated

    83.39%Good execution

    SpentKES 14.54B

    GapKES 2.90B

    Flagged—No audit findings recorded for this period.
  36. 36

    Nyeri

    KES 9.44B allocated

    83.47%Good execution

    SpentKES 7.88B

    GapKES 1.56B

    Flagged—No audit findings recorded for this period.
  37. 37

    Kirinyaga

    KES 8.54B allocated

    84.88%Good execution

    SpentKES 7.25B

    GapKES 1.29B

    Flagged—No audit findings recorded for this period.
  38. 38

    Taita Taveta

    KES 8.30B allocated

    85.14%Good execution

    SpentKES 7.06B

    GapKES 1.23B

    Flagged—No audit findings recorded for this period.
  39. 39

    Trans Nzoia

    KES 10.27B allocated

    86.49%Good execution

    SpentKES 8.88B

    GapKES 1.39B

    Flagged—No audit findings recorded for this period.
  40. 40

    Marsabit

    KES 11.03B allocated

    87.61%Good execution

    SpentKES 9.67B

    GapKES 1.37B

    Flagged—No audit findings recorded for this period.
  41. 41

    Makueni

    KES 12.86B allocated

    88.14%Good execution

    SpentKES 11.34B

    GapKES 1.53B

    Flagged—No audit findings recorded for this period.
  42. 42

    West Pokot

    KES 8.99B allocated

    89.03%Good execution

    SpentKES 8.00B

    GapKES 985.9M

    Flagged—No audit findings recorded for this period.
  43. 43

    Vihiga

    KES 7.93B allocated

    89.31%Good execution

    SpentKES 7.08B

    GapKES 847.1M

    Flagged—No audit findings recorded for this period.
  44. 44

    Mandera

    KES 15.09B allocated

    89.78%Good execution

    SpentKES 13.55B

    GapKES 1.54B

    Flagged—No audit findings recorded for this period.
  45. 45

    Samburu

    KES 8.11B allocated

    89.86%Good execution

    SpentKES 7.28B

    GapKES 821.9M

    Flagged—No audit findings recorded for this period.
  46. 46

    Wajir

    KES 13.64B allocated

    90.23%Good execution

    SpentKES 12.31B

    GapKES 1.33B

    Flagged—No audit findings recorded for this period.
  47. 47

    Meru

    KES 15.12B allocated

    91.85%Good execution

    SpentKES 13.89B

    GapKES 1.23B

    Flagged—No audit findings recorded for this period.

Source reconciliation

Source links supplied with the figures for FY 2025/26 appear below. Report-directory links help locate documents; they do not establish that a report has been published or verified for this period.

  • Allocation source unavailableSource link supplied
    Allocated · FY 2025/26
    Feeds: Allocated · Amount available
    View source document
  • Controller of BudgetSource link supplied
    Spent · FY 2025/26
    Feeds: Spent · Amount available
    View source document
  • Office of the Auditor GeneralSource document not linked
    Flagged · FY 2025/26
    Feeds: Flagged · Amount unavailable
    Browse official reports

What can you do?

Public-money transparency isn't just data — it's accountability. Here's how to turn these numbers into action.

Explore your county

See how your county spends public money — budget, audit findings, and accountability grade.

County Explorer

Read the audit reports

The Office of the Auditor General publishes a full report for every county each year.

OAG website

Learn how it works

Understand how public finance works in Kenya — budgets, audits, and devolution.

Learning Hub