In a recent analysis released by the Controller of Budget, dated December 19, 2025, the Draft 2026 Budget Policy Statement reveals that county governments collectively struggled to meet their ambitious Own-Source Revenue (OSR) targets for the Fiscal Year 2024/25.
The data shows that only 12 counties collected more than 100% of their annual OSR target, with 4 counties, including Machakos and Siaya, collecting below 60% of their expected target.
All counties collectively generated KSh 42.7 billion in ordinary revenue, against a target of KSh 66.9 billion, achieving an average of 64 percent of the target OSR.
County Performance Analysis
The four counties that recorded concerning figures, collecting less than 60 percent of their OSR target, ranking in the bottom quartile of performance, are:
Siaya County, which collected Ksh 436.68 million out of the Ksh 927.34 million expected, dragging a performance of 47.1%
Machakos County collected a total of Ksh 2,181.84 million short of the targeted 3,925.79, recording a performance percentage of 55.6%
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Kajiado County raised Ksh 907.54 million out of the 1,640.00 goal, achieving a 55.3% performance rate.
Isiolo County gave a collection of Ksh 216.15 million, falling short of their goal of Ksh 371.21 million, recording a performance rate of 55.3%
The top counties
Counties that recorded an OSR revenue collection exceeding their target include;
Kisii County, which recorded the highest performance, collecting Ksh 1,538.64 million out of the Ksh 865.00 million targeted, marking a performance rate of 177.9%.
Tana River County recorded a performance rate of 132.7% after collecting Ksh 203.23 million, against the expected Ksh 153.11 million.
Mandera County passed its target amount by collecting a total of Ksh 431.17 out of the expected Ksh 350.00 million, rating at 123.2%
Wajir County collected Ksh 331.72 million, surpassing its Ksh 270.00 million goal and achieving a 122.9% rate.
Kirinyaga County was allocated Ksh 648.45 million and surpassed the goal by collecting Ksh 794.12 million, rating at 122.5%
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Garissa County amassed a total of Ksh 478.87 million of the Ksh 400.00 million it was expected to collect, making a rate of 119.7%
Vihiga County collected a total of Ksh 397.86 million, exceeding the expected Ksh 340.00 million, with a collection rate of 117.0%.
Samburu County rated at 110.0% after collecting Ksh 309.83 million of the Ksh targeted 281.63 million.
Meru County shone at 106.0% by collecting Ksh 1,163.32 million against its OSR target of Ksh 1,097.00 million.
Homabay County recorded an amount of Ksh 1,490.38 million of the expected Ksh 1,482.81 million, a rating at 100.5%
Turkana County collected Ksh 400.83 million, surpassing its Ksh 400.00 million goal and achieving 100.2%.
Elgeyo-Marakwet also performed exceptionally, surpassing its targeted OSR revenue, and all other counties met their targets.
Total OSR collected per county included the Facility Improvement Fund, which is the money collected and retained by health facilities in line with the Facilities Improvement Financing Act, 2023.
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