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

Updated 17 October 2026

Mombasa raises a large share of its own money from land rates, port-city business and its hospitals, but its wage bill takes more than half of everything it receives. This page sets out what the Controller of Budget and the Auditor-General report about Mombasa County’s budget, revenue, spending, pending bills and audit queries, plus the 2026/27 allocation.

Mombasa’s Allocation for 2026/27

Mombasa’s equitable share for 2026/27 is KSh 8.66 billion, up from KSh 8.38 billion in 2025/26. National government grants of KSh 0.21 billion and development partner money of KSh 0.20 billion take the total to KSh 9.06 billion. That places Mombasa 23rd of the 47 counties by equitable share. The full list is on our county allocations 2026/27 page.

The 2025/26 Budget at a Glance

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

• Approved supplementary budget: KSh 18.73 billion, of which KSh 5.62 billion (30 per cent) was for development.
• Planned funding: the national equitable share and Mombasa’s own revenue were budgeted at almost the same level, about KSh 8.4 billion each, a much higher reliance on its own revenue than most counties.
• Total receipts: KSh 15.79 billion, up 7.18 per cent on 2024/25.
• Own-source revenue: KSh 6.21 billion against a target of KSh 8.39 billion, about 74 per cent, but 21.24 per cent higher than the KSh 5.13 billion collected in 2024/25. Hospital collections under Facility Improvement Financing were KSh 2.41 billion of the total.
• Spending: KSh 13.03 billion. Development spending was KSh 2.57 billion, 45.75 per cent of the development budget and 25 per cent lower than the KSh 3.43 billion spent in 2024/25.

Revenue Arrears

Money owed to the county fell from KSh 16.13 billion to KSh 13.68 billion during the year. Unpaid land rates make up KSh 11.82 billion (86 per cent). The rest is KSh 1.54 billion in health insurance claims under SHIF and KSh 322.89 million still owed by the defunct NHIF. The county tracks arrears on an automated system and offered waivers to encourage ratepayers to clear old balances.

The Wage Bill and Short-Term Borrowing

Employee costs were KSh 7.22 billion in 2025/26, equal to 55.14 per cent of revenue. That is far above the 35 per cent ceiling set in the county finance regulations, and personnel costs took about two thirds of all county spending. Health workers account for 51.94 per cent of the wage bill. KSh 241.26 million was paid through a manual payroll for staff not yet on the government HR system.

In June 2026 the county executive took an overdraft of KSh 620.52 million from KCB to pay June salaries, the only borrowing the Controller of Budget recorded for Mombasa that year.

Pending Bills

Trade payables stood at KSh 3.87 billion at the start of 2025/26. The executive paid KSh 782.07 million of old bills against a promise of KSh 827.75 million, and the assembly paid KSh 109.78 million. Outstanding bills at 30 June 2026 were about KSh 3.8 billion, almost all owed by the executive, and the Controller of Budget says neither arm kept to its payment plan.

What the Auditor-General Queried

The Mombasa County Executive received a qualified opinion on its accounts for the year ended 30 June 2025, while the Mombasa County Assembly was one of the assemblies that received an unmodified (clean) opinion. The Auditor-General’s 2024/25 summary report lists these queries for the executive:

• Unsupported expenditure of KSh 414.33 million.
• Inaccuracies in the financial statements affecting KSh 112.94 million.
• A gap of KSh 63.96 million between the cash book and bank statements, and KSh 1.06 million of bank balances without supporting documents.
• Procurement irregularities on contracts valued at KSh 95.13 million.
• Contributions of KSh 4 million to the Council of Governors that the report treats as irregular.
• No up-to-date fixed assets register.

The report also notes that Mombasa and Nairobi City did not take part in the climate resilience grant programme (FLLoCA) because they had not met its entry requirements. These points are audit queries for the county to answer, not findings of theft.

Other Controller of Budget Findings

The county operated 101 bank accounts, 78 of them at commercial banks, including 50 for health facilities, without sending the Controller of Budget copies of the approvals required by law. The Mombasa County Alcoholic Drink Control Fund had passed its 10-year legal lifespan. The county’s annual reports reached the Controller of Budget on 19 August 2026, late enough to delay the national report.

For county hospitals on SHA, see SHA hospitals in Mombasa. Mombasa suppliers can track open tenders on our tenders in Kenya today list.

Frequently Asked Questions

What is Mombasa County’s budget?

The approved supplementary budget for 2025/26 was KSh 18.73 billion. For 2026/27 the county receives KSh 9.06 billion from national government and development partners, plus its own revenue.

How much revenue does Mombasa County collect?

KSh 6.21 billion in 2025/26, including KSh 2.41 billion from county hospitals.

Why is Mombasa’s wage bill a concern?

Salaries took 55.14 per cent of revenue in 2025/26, against a legal ceiling of 35 per cent, which leaves less money for development.

What audit opinion did Mombasa get?

The county executive got a qualified opinion and the county assembly an unmodified opinion for 2024/25.

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.