Nairobi, Turkana and Nakuru counties are among the largest recipients of government equitable revenue allocations, according to the latest data from the National Treasury.
Treasury figures show that Nairobi County has received Sh195.6 billion from the national government between the 2013/14 financial year—when devolution was introduced—and the 2024/25 financial year.
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Turkana County follows with Sh138 billion, while Nakuru has received Sh135 billion. Kilifi and Kiambu counties complete the top five, having received Sh129 billion and Sh128 billion respectively.
The Treasury noted that since the start of devolution in FY 2013/14 through FY 2024/25, county governments have collectively received Sh4.04 trillion in equitable share revenue, alongside other conditional and unconditional allocations. In the 2024/25 financial year alone, counties received Sh444.56 billion.
The figures come at a time of rising public concern over limited development in some counties despite the substantial funds disbursed since devolution began.
Recently, former Deputy President Rigathi Gachagua criticised certain counties in Northern Kenya for alleged mismanagement of public resources, citing Mandera and Wajir counties, which have received Sh124 billion and Sh90 billion respectively, yet continue to struggle with access to schools, water and food.

Treasury data also shows that Lamu, Elgeyo Marakwet, Tharaka Nithi and Isiolo are among the lowest-funded counties over the same period, receiving Sh35 billion, Sh50 billion, Sh48 billion and Sh50 billion respectively.
Meanwhile, several counties are facing cash flow constraints that have led to delayed salary payments and a build-up of pending bills.

The Treasury attributed delays in disbursement to the late passage of the County Governments Additional Allocation Act, 2025, budget rationalisation during supplementary budget reviews, limited fiscal space, non-compliance with donor funding conditions, and exchange rate fluctuations affecting externally financed programmes.
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