Kiambu County Budget: 2026/27 Allocation, Revenue, Pending Bills and Audit

Updated 17 October 2026

Kiambu is one of Kenya’s richest counties and one of the biggest recipients of national money, yet it collected only about 60 per cent of the revenue it planned to raise itself in 2025/26. Here is what the official reports say about Kiambu County’s budget, spending, unpaid bills and audit queries, with the 2026/27 allocation.

Kiambu’s Allocation for 2026/27

Kiambu receives an equitable share of KSh 13.51 billion in 2026/27, the fifth largest in the country after Nairobi City, Nakuru, Turkana and Kakamega. With KSh 0.31 billion of national government grants and KSh 0.16 billion from development partners, the total is KSh 13.97 billion. The 2025/26 equitable share was KSh 13.07 billion. Compare all counties on the county allocations 2026/27 page.

The 2025/26 Budget at a Glance

According to the Controller of Budget’s report for the year to 30 June 2026:

• Approved supplementary budget: KSh 27.20 billion, 15.85 per cent more than 2024/25. Development took KSh 10.07 billion (37 per cent), a high share compared with most counties.
• Total receipts: KSh 21.88 billion, up 15.58 per cent on the year before.
• Own-source revenue: KSh 6.00 billion against a target of KSh 9.93 billion (60.4 per cent). Of this, KSh 2.01 billion came from hospital collections under Facility Improvement Financing.
• Spending: KSh 18.54 billion, of which KSh 4.35 billion was development spending, 43.2 per cent of the development budget. Development spending rose 47.3 per cent from KSh 2.95 billion in 2024/25, partly because the county paid old project bills.

Revenue Arrears and Hospital Money

Kiambu reported revenue arrears of KSh 5.63 billion at 30 June 2026. Most of it, KSh 4.64 billion, is unpaid land rates. The rest includes KSh 486.60 million owed by the Social Health Authority and KSh 319.04 million still owed by the defunct NHIF for treatment at county hospitals. The county tracks arrears on an automated ERP system and has set up the Kiambu County Revenue Authority to improve collection.

Hospital collections now make up a large slice of the county’s own money, which ties the budget closely to SHA payments. If you use county health facilities, our SHA hospitals in Kiambu page lists every contracted facility by sub-county.

Wages and Pending Bills

Employee costs were KSh 8.51 billion in 2025/26, equal to 31.28 per cent of revenue. That keeps Kiambu below the 35 per cent wage ceiling in the county finance regulations, unlike Nairobi City and Mombasa. Health workers account for 52.74 per cent of the wage bill. A manual payroll of KSh 207.73 million covered 4,220 casual workers who were not yet on the government payroll system.

Trade payables fell from KSh 6.21 billion at the start of the year to KSh 5.80 billion at 30 June 2026. The executive paid KSh 1.88 billion of old bills, beating the KSh 1.20 billion it had promised in its payment plan, while the County Assembly did not meet its own plan. The county reported 2 stalled projects worth KSh 91.67 million. It did not report any bank borrowing.

What the Auditor-General Queried

The Kiambu County Executive received a qualified opinion on its accounts for the year ended 30 June 2025. The Auditor-General’s 2024/25 summary report on counties raises these queries against Kiambu:

• Pending bills of KSh 6.44 billion at 30 June 2025, among the highest in the country.
• Procurement irregularities on contracts valued at KSh 1.64 billion, the third highest among county executives.
• Payments of KSh 854.65 million classed as avoidable or wasteful.
• Unsupported balances of KSh 1.25 billion and bank balances of KSh 595.55 million without supporting documents.
• Unsupported expenditure of KSh 92.42 million, unreconciled variances of KSh 83.11 million and KSh 54.45 million moved between votes without approval.
• Kiambu is one of nine counties where hospitals kept the money they collected in their own bank accounts for running costs, which the report says bypasses the required revenue management framework.
• Logbooks for 225 motor vehicles not provided, along with ownership documents for 25 generators and 5 ambulances, and no up-to-date fixed assets register.

These are audit queries. The county answers them before the County Assembly and the Senate’s public accounts committee, and a query is not by itself proof of loss or wrongdoing.

Issues the Controller of Budget Flagged

Besides the revenue shortfall and slow development spending, the Controller of Budget notes that the executive and assembly car loan and mortgage funds had passed their 10-year legal lifespan and could no longer receive withdrawals, that KSh 113.59 million was booked under “other operating expenses” instead of specific budget codes, that the county did not send copies of approvals for its commercial bank accounts, and that its financial reports arrived late, on 5 August 2026.

Kiambu suppliers can track open county tenders on our tenders in Kenya today list.

Frequently Asked Questions

What is Kiambu County’s budget allocation for 2026/27?

KSh 13.51 billion equitable share, or KSh 13.97 billion including grants.

How much revenue did Kiambu collect in 2025/26?

KSh 6.00 billion in own-source revenue, 60.4 per cent of its KSh 9.93 billion target.

How much does Kiambu County owe in pending bills?

KSh 5.80 billion in trade payables at 30 June 2026, down from KSh 6.21 billion a year earlier.

Did Kiambu get a clean audit?

No. It received a qualified opinion for 2024/25. Only one county executive received an unmodified (clean) opinion that year.

Sources: Controller of Budget, County Governments Budget Implementation Review Report for FY 2025/26 (August 2026); Auditor-General, Summary Report on County Governments 2024/2025; Parliamentary Budget Office, Budget Explainer FY 2026/27.