The Controller of Budget has revealed that county governments are running thousands of unauthorised bank accounts, sparking fresh concerns about weak financial controls and possible misuse of public funds.
In her 2024–2025 full-year report, Margaret Nyakang'o disclosed that as of June 30, 2025, counties had 5,476 commercial bank accounts that have not been approved by her office, as required under the Public Finance Management Act.
She cautioned that operating these accounts without authorisation exposes public resources to theft and poor accountability.
The report highlights Homa Bay with 558 accounts, Kitui with 350, and both Bungoma and Nakuru counties each managing more than 300 accounts. Baringo, Kwale, Machakos, and Embu were also listed with over 200 accounts each.
On the other hand, Nandi had only 10, Kisii 14, Siaya 15, Tharaka Nithi 16, and Murang’a 20 accounts, reflecting the wide disparity among counties.
Nyakango said county treasuries had failed to submit the required authorisation letters for these accounts, making them illegal under existing financial laws.
“The proliferation of multiple commercial bank accounts by counties is leaving public funds vulnerable to theft and mismanagement,” she warned.
Beyond the irregular accounts, the report also tracks performance in development spending and revenue mobilisation.
Governors Stephen Sang of Nandi, George Natembeya of Trans Nzoia, Patrick ole Ntutu of Narok, and Isaac Mutuma of Meru were noted for the highest absorption of development funds.
Kisii’s Simba Arati topped the list of counties that surpassed their own-source revenue collection targets, with Tana River, Wajir, and Kirinyaga also performing well.
Nairobi collected Sh13.1 billion, which represented 66 percent of its target, while Narok raised Sh5.7 billion. Mombasa and Kiambu also featured among the strongest collectors.
In contrast, Kajiado, Machakos, Isiolo, and Taita Taveta fell short of their revenue targets, further exposing weaknesses in financial management at the devolved level.
