By Prof. Karuti Kanyinga
Adapted from an article first published by the Daily Nation
Since the introduction of devolution in 2013, one persistent challenge has been the delayed and inconsistent disbursement of funds to county governments. Counties frequently complain about receiving funds late or not receiving enough to meet both recurrent and development expenditures.
These complaints are valid—but only to a point.
The Law vs. the Reality
According to Section 17 of the Public Finance Management Act, the National Treasury is required to disburse funds to counties at the beginning of each month or no later than the 15th day of the month. This legal provision exists to ensure predictability, enabling counties to plan and implement their activities effectively.
However, in reality, the Treasury often fails to meet these deadlines, primarily because it doesn’t always have sufficient funds. The Kenya Revenue Authority (KRA) collects taxes unevenly throughout the year, with significant revenue only coming in during the last quarter. Many taxpayers delay payments until May or June, while others avoid taxes altogether—especially those in informal or unregistered businesses.
This shortfall in revenue affects the Treasury’s ability to fund not just counties but also ministries, departments, and national obligations such as debt repayment. To make matters worse, some county governments fail to meet legal requirements for disbursement, creating further delays and blame-shifting.
Beyond Disbursements: What Counties Can Still Do
Despite these challenges, devolution is not only about money. It is about leadership, innovation, accountability, and most importantly, mindset change. The success of devolution should not be measured solely by how much money is received, but by how well counties mobilise local resources, engage citizens, and create inclusive, accountable systems.
Many of the problems attributed to devolution arise from:
- Gaps in strategic leadership among some county executives
- County assemblies that at times lack capacity or demonstrate limited independence
- Low levels of civic engagement and citizen oversight
Together, these undermine the promise of devolution and give it a bad name.
Devolution is About Values, Not Just Resources
Devolution was designed to address inequalities, promote local development, and ensure that no one is left behind. It is rooted in principles such as equality, justice, non-discrimination, and democratic governance.
Yet, in some counties, leaders discriminate in appointments based on which region supported their campaigns. They reward friends and campaign financiers, leading to inflated pending bills and misplaced priorities. But fighting discrimination, promoting justice, and fostering inclusivity doesn’t require funding from the National Treasury—it requires integrity and political will.
Leadership Doesn’t Always Require a Budget
Many meaningful reforms and actions at the county level don’t require funds, such as:
- Treating all residents equally, regardless of region or ethnicity
- Upholding gender equity in appointments, per the two-thirds rule
- Practising separation of powers, where county assemblies effectively check executive overreach
- Engaging in dialogue with the private sector to create an enabling environment for enterprise
- Promoting transparency and accountability in procurement and service delivery
These are leadership issues, not funding issues.
Real Progress Starts with Ideas
Counties like Makueni, Taita Taveta, and Murang’a are already leading in agricultural innovation without waiting for national funding. Makueni and Taita Taveta are thriving in citrus fruit farming, while Murang’a is now a hub for high-quality avocado production. These successes did not come from Treasury allocations—they came from visionary leadership, enabling policies, and community engagement.
This proves that what counties need more urgently than money is leadership with ideas—leaders who inspire, empower, and act with integrity.
Think Beyond the Budget
Yes, funding matters. But funding alone will not transform counties or realise the promise of devolution. What Kenya needs is a shift in mindset: from dependency to initiative, from blame to responsibility, and from politics to service.
Devolution can succeed—but only if we stop viewing the National Treasury as the sole driver of development and start nurturing leadership that puts people first.
About the Author
Prof. Karuti Kanyinga is a Research Professor at the Institute for Development Studies (IDS), University of Nairobi. He is a distinguished scholar in governance, development, and public policy, with extensive research on political participation and electoral processes in Kenya.