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

Updated 17 October 2026

Nakuru has the second largest county allocation in Kenya and, unusually, beat its own revenue target in 2025/26 thanks to hospital collections. It also has a heavy manual payroll and a long list of audit queries. Below are the official figures on Nakuru County’s budget, revenue, spending, pending bills and audit, with the new 2026/27 allocation.

Nakuru’s Allocation for 2026/27

Nakuru’s equitable share for 2026/27 is KSh 14.90 billion, second only to Nairobi City. National government grants of KSh 0.31 billion and development partner money of KSh 0.19 billion bring the total to KSh 15.40 billion. The equitable share for 2025/26 was KSh 14.46 billion. All 47 counties are listed on our county allocations 2026/27 page.

The 2025/26 Budget at a Glance

The Controller of Budget’s report for 2025/26 shows:

• Approved supplementary budget: KSh 25.65 billion, with KSh 8.83 billion (34.4 per cent) for development and KSh 16.81 billion for recurrent costs.
• Cash carried in: KSh 4.46 billion brought forward from 2024/25, a large balance that funded 17 per cent of the budget.
• Total receipts: KSh 25.38 billion, up 16.74 per cent.
• Own-source revenue: KSh 5.40 billion against a target of KSh 4.94 billion, about 109 per cent. Hospital collections under Facility Improvement Financing brought in KSh 3.57 billion of this, with only KSh 1.83 billion from rates, permits, fees and other ordinary sources.
• Spending: KSh 19.28 billion, including KSh 4.33 billion on development, 48.97 per cent of the development budget.

Why Hospital Money Matters So Much

The Controller of Budget credits the jump in hospital collections to better SHA reimbursements, automated collection and linking payment systems to the county’s financial system. It also points out that Nakuru has no county law governing hospital collections and other appropriations-in-aid. With two thirds of its own revenue coming from health facilities, the county budget now depends heavily on how promptly SHA pays. Revenue still owed to the county rose from KSh 12.20 billion to KSh 16.84 billion during the year, including KSh 4.27 billion in unpaid hospital claims. Our SHA hospitals in Nakuru page lists the facilities on SHA’s contract list.

Wages, Manual Payroll and Pending Bills

Employee costs rose from KSh 6.47 billion to KSh 8.51 billion, or 33.53 per cent of revenue, just under the 35 per cent ceiling. Health workers make up 64.75 per cent of the wage bill. The Controller of Budget flags that KSh 1.86 billion, 21.8 per cent of all payroll costs, went through a manual payroll rather than the government’s HR system. That covered 596 casual workers, 18 staff not yet on the system, security top-up allowances and pension remittances. The report warns that manual payroll is prone to abuse.

Trade payables rose to KSh 3.14 billion at 30 June 2026 (KSh 3.00 billion for the executive and KSh 132.15 million for the assembly). The county had promised to pay KSh 1.36 billion of old bills during the year but cleared KSh 684.57 million, so neither the executive nor the assembly kept to its payment plan. Three stalled projects worth KSh 60.65 million were reported. Nakuru reported no bank borrowing.

What the Auditor-General Queried

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

• Pending bills of KSh 7.15 billion at 30 June 2025, named in the report among the highest in the country.
• Unsupported expenditure of KSh 1.96 billion, the third highest listed.
• Inaccuracies in the financial statements affecting KSh 1.48 billion, and unsupported balances of KSh 1.02 billion.
• Unreconciled variances of KSh 787.43 million and KSh 725.86 million moved between votes without prior approval.
• Avoidable or wasteful payments of KSh 66.47 million.
• No ownership documents for 218 motor vehicles and 878 parcels of land, ten parcels encroached on by private developers, and no up-to-date fixed assets register.

Each of these is an audit query that the county is expected to answer before the County Assembly and the Senate. A query on its own does not prove that money was lost.

Other Points from the Controller of Budget

The report notes that some programmes recorded no spending at all, that the county Emergency Fund had passed its legal 10-year lifespan, that copies of approvals for commercial bank accounts were not submitted, and that the county’s financial reports reached the Controller of Budget late, on 3 August 2026.

Businesses that sell to the county can follow open Nakuru tenders on our tenders in Kenya today list.

Frequently Asked Questions

How much is Nakuru County’s allocation for 2026/27?

KSh 14.90 billion equitable share and KSh 15.40 billion in total including grants.

Did Nakuru meet its revenue target?

Yes. It collected KSh 5.40 billion against a KSh 4.94 billion target in 2025/26, mostly because hospital collections reached KSh 3.57 billion.

How much does Nakuru County owe in pending bills?

KSh 3.14 billion in trade payables at 30 June 2026, according to the Controller of Budget. The Auditor-General’s figure for pending bills at 30 June 2025 was KSh 7.15 billion; the two offices measure at different dates and on different bases.

What audit opinion did Nakuru get?

A qualified opinion for the year ended 30 June 2025.

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.