Kakamega County spent more money on Members of County Assembly (MCAs) sitting allowances than any other county during the first nine months of the 2025/26 financial year, according to the latest County Governments Budget Implementation Review Report released by the Controller of Budget (CoB).
The report shows Kakamega spent KSh57.1 million on sitting allowances between July 2025 and March 2026, with a budget of KSh128.2 million, representing a 45 percent absorption rate.
With 91 MCAs, Kakamega recorded an average monthly sitting allowance of KSh69,713 per MCA.
Although Kakamega recorded the highest total expenditure, it did not have the highest average monthly payout per MCA.
CoB Report Shows Wide Disparities in MCA Allowances as Embu Leads
According to the CoB report, Embu recorded the highest average monthly sitting allowance at KSh134,577 per MCA, followed by Tana River at KSh102,896 and Bomet at KSh96,076.
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Other counties with relatively high average monthly sitting allowances included Tharaka-Nithi (KSh83,200), Marsabit (KSh82,748), Nyamira (KSh81,437), Nandi (KSh80,668), Kisii (KSh80,262), and Bungoma (KSh79,960).
At the lower end of the scale, Mandera recorded the lowest average monthly sitting allowance at KSh16,202 per MCA, followed by Kitui (KSh24,128), Turkana (KSh24,208), Migori (KSh24,529), Kajiado (KSh26,291), and Nairobi (KSh26,927).
The CoB report also indicates that Nandi County achieved a 100 per cent absorption rate, fully utilising its KSh32.8 million allocation for MCA sitting allowances. Other counties with high absorption rates included Bomet (94 per cent), Bungoma and Isiolo (89 per cent), and Marsabit (82 percent).
Overall, county assemblies spent KSh1.12 billion on MCA sitting allowances, against an approved budget of KSh2.02 billion, representing a 55 percent absorption rate during the first nine months of the financial year.
The CoB noted that the variations in expenditure across counties reflect differences in the number of MCAs, county assembly activities, and the pace at which counties utilized their approved budgets for sitting allowances.
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Full MCA Sitting Allowances Table (FY 2025/26 – First 9 Months)
| County | Budget (KShs.) | Expenditure (KShs.) | Absorption (%) | MCAs | Avg Monthly Allowance (KShs.) |
| Baringo | 50,784,000 | 17,168,000 | 34 | 46 | 41,469 |
| Bomet | 35,942,400 | 33,722,800 | 94 | 39 | 96,076 |
| Bungoma | 51,016,112 | 45,337,392 | 89 | 63 | 79,960 |
| Busia | 65,657,400 | 35,403,544 | 54 | 54 | 72,847 |
| Elgeyo-Marakwet | 30,308,742 | 17,678,400 | 58 | 34 | 57,773 |
| Embu | 60,859,587 | 37,547,103 | 62 | 31 | 134,577 |
| Garissa | 78,304,000 | 33,754,636 | 43 | 48 | 78,136 |
| Homa Bay | 45,676,800 | 21,319,065 | 47 | 54 | 43,866 |
| Isiolo | 13,503,758 | 11,994,100 | 89 | 18 | 74,038 |
| Kajiado | 32,000,000 | 9,938,000 | 31 | 42 | 26,291 |
| Kakamega | 128,153,160 | 57,095,200 | 45 | 91 | 69,713 |
| Kericho | 48,410,400 | 29,030,701 | 60 | 48 | 67,201 |
| Kiambu | 75,000,000 | 53,255,800 | 71 | 89 | 66,487 |
| Kilifi | 28,000,000 | 16,783,600 | 60 | 56 | 33,301 |
| Kirinyaga | 52,832,946 | 21,249,300 | 40 | 34 | 69,442 |
| Kisii | 65,000,710 | 51,287,700 | 79 | 71 | 80,262 |
| Kisumu | 45,907,664 | 25,465,525 | 55 | 48 | 58,948 |
| Kitui | 24,186,692 | 13,246,019 | 55 | 61 | 24,128 |
| Kwale | 24,814,300 | 11,583,200 | 47 | 31 | 41,517 |
| Laikipia | 20,968,000 | 6,300,900 | 30 | 22 | 31,823 |
| Lamu | 15,732,000 | 11,527,100 | 73 | 20 | 64,039 |
| Machakos | 50,000,000 | 28,061,800 | 56 | 61 | 51,114 |
| Makueni | 43,692,800 | 20,408,600 | 47 | 49 | 46,278 |
| Mandera | 30,000,000 | 7,436,700 | 25 | 51 | 16,202 |
| Marsabit | 30,000,000 | 24,576,300 | 82 | 33 | 82,748 |
| Meru | 71,043,600 | 44,119,583 | 62 | 70 | 70,031 |
| Migori | 44,330,000 | 13,245,700 | 30 | 60 | 24,529 |
| Mombasa | 35,881,608 | 23,886,700 | 67 | 43 | 61,723 |
| Murang’a | 38,937,600 | 17,645,252 | 45 | 48 | 40,845 |
| Nairobi | 70,000,000 | 30,292,591 | 43 | 125 | 26,927 |
| Nakuru | 53,000,000 | 28,499,431 | 54 | 76 | 41,666 |
| Nandi | 32,828,800 | 32,670,366 | 100 | 45 | 80,668 |
| Narok | 35,113,760 | 27,673,900 | 79 | 50 | 61,498 |
| Nyamira | 41,184,012 | 24,919,700 | 61 | 34 | 81,437 |
| Nyandarua | 36,855,000 | 19,869,200 | 54 | 42 | 52,564 |
| Nyeri | 18,000,000 | 13,092,100 | 73 | 43 | 33,830 |
| Samburu | 30,451,200 | 15,052,317 | 49 | 26 | 64,326 |
| Siaya | 29,745,100 | 18,821,000 | 63 | 45 | 46,472 |
| Taita Taveta | 27,800,000 | 16,821,600 | 61 | 32 | 58,408 |
| Tana River | 34,611,200 | 25,003,800 | 72 | 27 | 102,896 |
| Tharaka-Nithi | 27,899,124 | 17,971,200 | 64 | 24 | 83,200 |
| Trans Nzoia | 42,432,000 | 11,404,600 | 27 | 34 | 37,270 |
| Turkana | 60,373,202 | 10,457,900 | 17 | 48 | 24,208 |
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