Nineteen counties are yet to secure ownership documents for parcels of land they inherited from defunct local authorities, raising concerns over asset management and accountability.

A report by Auditor General Nancy Gathungu shows the counties also lack logbooks for various machinery and vehicles in their possession, including tractors, tippers, rollers and motorcycles.

The affected counties are Elgeyo Marakwet, Nakuru, Kakamega, Lamu, Kisii, Taita Taveta, Garissa, Isiolo, Bomet, Embu, Kirinyaga, Nairobi, Kwale, Nyeri, Busia, Migori and Kiambu.

“Review of County Executives’ records revealed that 19 County Executives did not have ownership documents,” the report states.

The audit further shows that 21 counties have not updated their fixed asset registers. In some cases, registers do not reflect assets inherited from defunct local authorities, while others have failed to record new acquisitions made during the year.

The report also flags Turkana, Homa Bay, Kitui and Kiambu for not disclosing certain assets and inventory balances in their financial statements despite owning them. These include land and buildings, furniture, motor vehicles and ICT equipment.

“This omission is contrary to the provisions of IPSAS 17, which require the recognition of property, plant, and equipment to ensure that users of financial statements can accurately assess an entity’s investment in such assets and track changes over time,” the report reads. “However, this is an improvement from the previous financial year, where eight County Executives had similar non-disclosure issues, indicating some progress in compliance with financial reporting standards.”

In Nakuru, the county government does not have title deeds for 966 parcels of land, and the asset register lacks logbook details for 445 motor vehicles.

The county also faces unresolved land matters, including a 4.17-acre plot in Mbombo, Elementainta ward, and another in Elburgon Township, which do not have a search or consent from the Lands Control Board.

In Lamu, 20 parcels of land are without ownership documents, while Taita Taveta has 665 parcels across departments lacking proper documentation. Nairobi County is yet to obtain ownership papers for the Dandora dumpsite.

Kiambu County tops the list with 2,762 parcels without ownership documents.

Of the 29 title deeds available, some were not in the county’s name, four were registered to individuals, while 25 belonged to defunct local authorities.

In Kakamega, the county has neither ownership documents nor a lease agreement for the County Aggregation and Industrial Park in Likuyani Sub-County.