Top 10 Counties with Highest Performance in Own Source Revenue Collections Against Set Targets
- County governments in Kenya collected a total of KSh 58.9 billion in Own Source Revenue (OSR) during the 2023/24 financial year, falling short of the KSh 80.9 billion target
- Turkana county led the performance rankings with a remarkable 241.2% achievement, collecting KSh 530.6 million against a KSh 220 million target
- Other high-performing counties included Vihiga (136.3%), Kirinyaga (118.4%), Lamu (116.2%), and Nandi (113%)
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Elijah Ntongai, a journalist at TUKO.co.ke, has more than four years of financial, business, and technology research and reporting expertise, providing insights into Kenyan and global trends.
The 2025/26 Budget Policy Statement (BPS) shows that county governments collected a total of KSh 58.9 billion of Own Source Revenue (OSR) against a target of KSh 80.9 billion in the financial year 2023/24.
Source: Twitter
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This included the Facility Improvement Fund (FIF), which consists of funds collected and retained by health facilities under the Facilities Improvement Financing Act of 2023.
As of June 30, 2024, public health facilities had collected and retained a total of KSh 16.7 billion, meeting 91.3% of the target amount of KSh 18.3 billion.
Excluding FIF, counties generated a total of KSh 42.3 billion, achieving 67.5% of the targeted KSh 62.7 billion according to the BPS.
"A comparison of the actual OSR against the target depicts a random trend implying that OSR target setting is not scientific, and the growth in the OSR projection may not be hinged to the fiscal efforts applied by the county governments. Therefore, there is a need to develop and enhance county governments’ capacity for revenue forecasting so as to improve the accuracy of OSR projections," Treasury noted in the BPS.
Notably, ten counties surpassed their annual OSR targets, collecting over 100% of the goal. Below is a list of the ten best-performing counties for the financial year 2023/24.
| County | Total Revenue Target (KSh) | Actual Revenue (KSh) | Performance (%) | |
| 1 | Turkana | 220,000,000 | 530,645,056 | 241.2 |
| 2 | Vihiga | 248,083,481 | 338,057,178 | 136.3 |
| 3 | Kirinyaga | 550,000,000 | 651,105,565 | 118.4 |
| 4 | Lamu | 180,000,000 | 209,102,758 | 116.2 |
| 5 | Nandi | 558,329,869 | 630,727,156 | 113 |
| 6 | Wajir | 150,000,000 | 164,953,671 | 110 |
| 7 | Garissa | 230,000,000 | 248,969,049 | 108.2 |
| 8 | Nyeri | 1,326,000,000 | 1,407,546,107 | 106.1 |
| 9 | Samburu | 256,027,400 | 266,583,924 | 104.1 |
| 10 | Murang’a | 1,115,000,000 | 1,116,795,730 | 100.2 |
Source: Twitter
Counties with the lowest performance
In other news, a majority of counties fell short, and seven, Nyandarua, Machakos, Mandera, Nyamira, Bungoma, Kajiado, and Busia, performed dismally, collecting less than 60% of their respective OSR targets.
Nairobi, despite having the highest revenue target of nearly KSh 20 billion, only achieved 63.7% of the amount.
The underperformance has been attributed to persistent structural and administrative challenges, including weak revenue frameworks, overlapping levies, inadequate staffing, low automation levels, poor enforcement of compliance, and weak internal controls.
In response, the National Treasury is rolling out the national policy to support county governments in improving OSR collection by addressing these systemic issues.
Proofreading by Mercy Nyambura, copy editor at TUKO.co.ke.
Source: TUKO.co.ke
