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A new report shows county governments have failed to meet their own source revenue targets.

In her latest County Governments Budget Implementation Review report, the Controller of Budget Margaret Nyakango says all the 47 devolved units had set very high revenue targets yet they are unable to realise the same.

The report aims to inform the Parliament, County Assemblies, the Executive branch of County Governments and the public about budget implementation and improving public funds’ management.

According to the report, Nairobi had set a record of collecting Sh20 billion but has so far collected a paltry Sh2.1 billion, followed by Kiambu who set a target of Sh5.8 billion and has since managed to collect Sh832.9 million while Narok had set a target of Sh4.8 billion has so far managed to collect Sh2.9 billion.

The Coastal city of Mombasa had set a target of collecting Sh4.7 billion but has since managed a paltry Sh832.1 million, the Lakeside city of Kisumu had hoped to collect Sh2.8 billion in revenue but has since managed Sh259 million while Wavinya Ndeti-led County of Machakos had set a target of collecting Sh2.7billion and has since managed Sh287.4million.

Nakuru had set their target at Sh2.2 billion yet has managed to collect Sh600. 8 million, Kilifi had set a target of Sh1.5 billion and has so managed to collect a paltry Sh231 million, Kakamega had set a target of Sh1.35 billion but has since managed ShS318.2 million while Uasin Gishu had set a target of Sh1.31 billion has managed to collect Sh147.2 billion respectively.

In her latest report, CoB Dr Margaret Nyakang’o reveals that Kajiado had set a target of Sh1.2 billion but managed to collect Sh143.9 billion, Bungoma had set a target of collecting Sh1.19 billion but has collected Sh189.2 million while Makueni had hoped to collect Sh878.3 million and has only managed to collect Sh165.1 million.

Laikipia had set a target of Sh842.5 million but has since collected Sh221 million while Nyeri had set Sh800 million but has managed to collect Sh239.4 million while Muranga County which had set to collect Sh750 million has only managed to collect Sh170.1 million.

Kisii had set Sh650 million and has since managed to collect Sh270.4 million, Nyandarua Sh 600 million but has since managed Sh99.9 million; Kericho in the same breadth had hoped to collect Sh573.7 million but only collected Sh92 million respectively.

Missed targets

Gladys Wanga led Homa Bay county had set a target of Sh501.7 million but has since collected Sh226.2 million while Meru, which had set aside Sh500 million but has since managed to collect Sh185.5 million respectively.

In the report, Migori County had hoped that they will collect Sh480 million but has only collected Sh101.8 million, Embu County had set a target of collecting Sh454.3 million but has only managed to collect Sh151.2 million while the Coastal County of Kwale had set their target at Sh450 million but has since managed a paltry Sh76 million respectively.

Governor Paul Otuoma’s led Busia County had set a target of collecting Sh442.2 million but has only managed a paltry Sh61.5 million, his Kirinyaga counterpart Anne Waiguru had set a target of collecting Sh410.4 million but has since managed to collect Sh108.6 million while the pastoralist county of Baringo had hoped to collect Sh390.7 million but has since collected only Sh95.5 million respectively.

Bread Basket County of Trans Nzoia had set to collect Sh368.3 million and has since managed Sh87.8 million.

OSR surpassed

On the other hand, Wajir had set the lowest Own Source Revenue of Sh80 million and has since surpassed the halfway mark of Sh46million, followed by West Pokot which had set a target of Sh97.1 million and has managed to collect Sh32.8 million while Marsabit had hoped to collect Sh110 million but has since collected Sh33.1 million respectively.

Analysis of own-source revenue as a proportion of the annual revenue target indicated that Tana River County at 81 per cent, Narok County at 60 per cent, Samburu County at 36 per cent, Garissa County at 27 per cent, and Elgeyo-Marakwet at 26 per cent.

County Governments whose OSR performance against the target was less than 10 per cent includes Marsabit, Kajiado, and Nyamira Counties at 9 per cent each, Bungoma, Machakos, and Kericho Counties at 8 per cent, Kisumu County at 7 per cent and Bomet County at 6 per cent.

To enhance OSR collection, the Controller of Budget recommends that all counties conduct an assessment based on the Tax Administration Diagnostic Assessment Tool (TADAT).

“Based on the assessment results, counties should develop a Revenue Enhancement Action Plan (REAP). Additionally, all counties must evaluate their revenue potential and aim to achieve it over time,” reads part of the report.

According to the report, County Governments whose OSR performance in the review period is below 15 per cent of the annual target, the Controller advises the setting of realistic and attainable targets according to performance during the year through the Supplementary Budget.

“This approach will help reduce the likelihood of accumulating pending bills. Further, the Controller of Budget advises the County Governments to put austerity measures in place to ensure that expenditures and commitments align with the available resources,” Nyakang’o advices County Governments.