KEY ISSUES RAISED BY CONTROLLER OF BUDGET ON MACHAKOS FY 2025/26 BUDGET

Wage Bill Shortfall
County allocation can not cover the 12-month payroll or arrears. No actionable plan to bridge the deficit was provided.

Impact on Fiscal Health
Administration failed to outline how the shortfall will affect the county’s overall financial stability and service delivery.

Distorted Development Budget
Recurrent items were pushed into the development budget under “capital formation,” giving a false picture of growth spending.

Unrealistic Revenue Targets
Projected local revenue lacked supporting strategies, raising doubts about the county’s ability to meet its targets.

Pending Bills Burden
The county continues to carry ballooning pending bills without a clear settlement plan, undermining supplier trust.

Weak Corrective Measures
Measures listed to address the gaps were vague, with no concrete timelines or accountability structures.

Breach of Guidelines
County ignored COB’s recommendations, exposing itself to audit queries and a direct threat to service delivery.