County Performance and Rankings
Monitoring framework for service delivery, fiscal compliance, accountability, and development outcomes across the 47 devolved county governments.
How Top Performing Counties are Evaluated
The index uses a standard weighted combination of fiscal metrics verified by the Office of the Controller of Budget and the Auditor-General to generate an overall Composite Score (out of 100):
- Development Budget Absorption Rate (Weight: 40%) — Measures how effectively a county completes capital projects vs. hoarding cash or overspending on administrative operations.
- Own-Source Revenue (OSR) Growth (Weight: 35%) — Measures innovation in local automated systems and revenue collection expansions to minimize dependency on the national exchequer.
- Auditor-General Compliance Opinion (Weight: 25%) — Scoring adjustments based on public accountability. An “Unqualified” clean audit retains maximum points, while “Qualified” adjustments lower the total rank.
Top 10 Performing Counties Dashboard
| Audit Opinion | |||||
|---|---|---|---|---|---|
| 1 | Nyeri | 91.4% | +14.2% | Clean (Unqualified) | 89.5 / 100 |
| 2 | Elgeyo Marakwet | 89.1% | +11.5% | Clean (Unqualified) | 87.2 / 100 |
| 3 | Mombasa | 84.6% | +22.4% | Qualified | 85.1 / 100 |
| 4 | Uasin Gishu | 86.2% | +15.1% | Clean (Unqualified) | 84.8 / 100 |
| 5 | Kisumu | 83.1% | +19.8% | Qualified | 83.9 / 100 |
| 6 | Nakuru | 85% | +12% | Clean (Unqualified) | 82.6 / 100 |
| 7 | Kiambu | 81.3% | +16.5% | Qualified | 81 / 100 |
| 8 | Makueni | 84% | +8.7% | Clean (Unqualified) | 80.4 / 100 |
| 9 | Kakamega | 82.5% | +9.3% | Clean (Unqualified) | 79.2 / 100 |
| 10 | Laikipia | 78.9% | +14.8% | Clean (Unqualified) | 78.5 / 100 |
Key Performance Indicators (KPIs)
Official scorecards verify performance details through separate thematic audits:
Financial Management and OSR
- Own-Source Revenue (OSR) Innovation — Mobilization of automated local revenue collection streams to minimize national exchequer dependencies.
- Development Budget Absorption — The explicit percentage of allocated funds directly utilized for capital projects versus administrative overhead.
- Auditor-General Assessment — Annual evaluation rankings spanning Unqualified, Qualified, Adverse, or Disclaimer audit opinions.
Devolved Service Delivery Metrics
- Healthcare Infrastructure — Operational capacity of level 4 and level 5 installations, maternal health support, and pharmaceutical inventories.
- Agricultural Development — Deployment of regional value-addition hubs, extension officer coverage, and food security systems.
- Water and Infrastructure — Public access to potable water main lines and total linear kilometers of maintained gravel/bitumen roads.
Statutory Resources and Portals
- Commission on Revenue Allocation (CRA)— Publishes vertical revenue allocation formulas and annual county financial reports.
- Office of the Auditor-General (OAG)— Issues formal administrative audit evaluations and compliance asset tracing folders.