The National Treasury has peeled back the curtain on thirteen years of devolution, revealing the winners and losers of the revenue-sharing lottery. In a detailed report released by CS John Mbadi, Nairobi and Turkana counties emerged as the undisputed titans, swallowing the lion’s share of the colossal KSh 4.04 trillion disbursed to devolved units since 2013.

The data, meant to promote transparency, has instead ignited a firestorm of debate over equity and utilization.Nairobi City County, the country’s economic engine, has received a staggering KSh 195.6 billion. However, it is the second-place ranking of Turkana County—receiving KSh 138 billion—that has raised eyebrows and fueled questions about where the money went.

The Billions Paradox

Despite receiving KSh 138 billion, Turkana remains the poster child for poverty and marginalization. Residents still walk kilometers for water, and malnutrition is rife (as evidenced by the current drought crisis). "We see the figures in the newspapers, but we don't see the development on the ground," lamented a civil society activist in Lodwar. "We have created devastatingly rich governors and devastatingly poor citizens."

The Treasury’s list confirms the dominance of the "big five": Nairobi, Turkana, Nakuru (KSh 135.2 billion), Kakamega (KSh 135.4 billion), and Kilifi (KSh 129 billion). These counties benefit from the revenue-sharing formula’s heavy weighting on population and land size (in Turkana’s case). Conversely, counties like Lamu, Tharaka Nithi, and Elgeyo Marakwet trail at the bottom, receiving less than KSh 50 billion each over the same period.

• Northern Kenya's Windfall: Mandera (KSh 124bn) and Wajir (KSh 90bn) also received massive allocations, debunking the myth that the region is underfunded by the exchequer.
• The Corruption Nexus: The EACC has flagged several of these top-tier counties for massive procurement irregularities, suggesting a correlation between high allocation and high graft.
• Pending Bills: Despite the trillions disbursed, counties still owe suppliers over KSh 150 billion, strangling the private sector.

Mbadi’s Warning Shot

CS Mbadi used the release of the data to fire a warning shot at governors. "The excuse of 'lack of funds' is no longer tenable," he stated. "The National Government has met its constitutional obligation. The ball is in the court of the County Executives to explain why hospitals lack medicine and roads are impassable."

The report comes at a time when the Controller of Budget has highlighted "frivolous expenditure" on tea, snacks, and travel by county officials. As the 2027 elections approach, this "Devolution Ledger" will likely become a weapon in the hands of voters demanding accountability for the KSh 4 trillion that has ostensibly been spent in their name.