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City Hall, the Nairobi County Government headquarters. /CFM-FILE.

Kenya

Counties still publish incomplete budget information, CBTS report

The findings suggest that while more counties are making budget documents publicly available, many of the documents lack sufficient information required by law to enable citizens to meaningfully participate in budget-making processes and hold county leaders accountable.

NAIROBI, Kenya, June 10 – County governments have improved the publication of budget information over the past five years, but many still fail to provide critical financial and non-financial details needed for public scrutiny and accountability, a new report shows.

According to the County Budget Transparency Survey (CBTS) 2025 by Bajeti Hub, the average comprehensiveness score of county budget documents stood at 59 out of 100 points in 2025.

The findings suggest that while more counties are making budget documents publicly available, many of the documents lack sufficient information required by law to enable citizens to meaningfully participate in budget-making processes and hold county leaders accountable.

The report notes that the score has improved by 28 points since 2021, reflecting progress in transparency. However, persistent gaps in the quality and completeness of budget information continue to undermine accountability.

“While the Annual Development Plan (ADP) and the Quarterly Budget Implementation Reports were the most frequently published documents, each being publicly available in 46 counties, they recorded moderate average comprehensiveness scores of 57 and 58 points respectively,” the report states.

The survey also found improvements in several key areas compared to 2024, including public participation, disclosure of pending bills, revenue reporting, fiscal responsibility, expenditure information and non-financial reporting.

Counties performed best in providing expenditure details and non-financial information, with both categories recording average scores of 71 out of 100 points.

Despite these gains, Bajeti Hub says more work is needed to ensure budget documents are detailed, accessible and useful to citizens.

The organisation has urged county governments to work closely with the Council of Governors and utilise guidance developed by the Maarifa Centre to improve the quality, accessibility and usability of Citizen Budgets.

The report argues that stronger and more comprehensive budget disclosures would help residents better understand county spending priorities, monitor project implementation and demand greater accountability from public officials.

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