Governor Badilisha on spot over Ksh5B in Nyandarua County pending bills
By Ndiritu Wanjiru, February 6, 2026The Senate has put Nyandarua Governor Kiarie Badilisha on the spot over pending bills amounting to Ksh5.1 billion for the financial year 2024/2025, despite the county collecting a total revenue amounting to Ksh 6.3 billion.
Appearing before the Senate Committee on County Public Accounts (CPAC) on Thursday, February 5, 2026, at the parliament buildings, the governor was accused by the Senate of the manner in which his executive office was managing pending bills and urged Governor Moses Kiarie Badilisha to prioritise their settlement to prevent the collapse of local businesses.
The CPAC Chairperson, Senator Moses Kajwang, stated during the session that it was clear that the county government of Nyandarua was on the verge of running insolvent, adding that the persistent failure by county administrations to manage pending bills has eroded the attractiveness of devolution.
Senator Kajwang questioned why bills lacking supporting documentation remained in the county’s financial books, noting that proper accounting practice requires such amounts to be written off.
“Nyandarua is technically insolvent. The fact that you have captured them in the financial statements means they are payable. You must pay,” he said, expressing concern that the Ksh347 million allocation was inadequate and would take too long to clear the backlog. Bills are the greatest fiduciary risk facing your county. You must prioritise them over other expenditures,” Kajwang’ said.
The Committee also noted that the county closed the 2024/25 financial year with pending bills amounting to Ksh5.1 billion against total revenue collection of Ksh6.3 billion, warning that the situation raises serious questions about the county’s viability as a going concern.
The committee noted that the Ksh 5.1 billion figure is nearly double the Ksh 2.9 billion owed to suppliers at the close of the 2023/24 financial year. Further, the committee claimed that this amount, bills worth Ksh 2.6 billion, was more than three years old and dated back to a period before Governor Badilisha assumed office.
The issue of pending bills featured prominently during the Committee’s session with the Governor as it considered audit queries raised by the Auditor General for the financial year ended June 30, 2025.
Badilisha’s defence
The Governor, however, disputed claims that the county’s pending bills stood at Ksh 5 billion. The committee members disputed his position, pointing out that the figure appeared in the financial statements prepared by his administration and submitted for audit.
Governor Badilisha maintained that the actual stock of pending bills stands at Ksh1.4 billion, explaining that the Ksh 5.1 billion figure included Ksh 1.6 billion in staff salaries for May and June 2025, which he said were settled in July following disbursements from the National Treasury.
He further indicated that Ksh 200 million had been paid in the first half of the current financial year. At the same time, Ksh998 million was transferred to the Ministry of Defence after the county handed over the JM Kariuki Hospital construction to the national government.
The Governor also told the Committee that some bills could not be settled after the verification exercise revealed they lacked supporting documentation. “In some cases, suppliers have never come forward to claim their funds,” he said, adding that the county had allocated Sh347 million in the budget to clear part of the debt.
The Senate Committee observed that runaway obligations in devolved units pose a major threat to devolution and remain a significant obstacle to small and medium enterprises. Members directed the governor to immediately develop a comprehensive payment plan to cushion local businesses, which have been hardest hit.
Senate cautions Auditor General
The Committee further directed the Office of the Controller of Budget not to approve withdrawals from the County Revenue Fund until outstanding pending bills are settled.
Other matters raised by the Committee included the controversial construction of the Ksh 1.5 billion JM Kariuki Hospital, the absence of an internal audit committee in the county, and the circumstances under which the county voided 1,998 transactions valued at Ksh1.9 billion during the year under review.