Kirinyaga County is on course to join the counties that annually collect over a billion shillings in Own Source Revenue (OSR) after posting 44 percent increase.
Latest County Governments Budget Implementation Review Report by the Office of the Controller of Budget (COB) ranks Kirinyaga among the country’s top performers in local revenue collection after the county realized KSh779.54 million during the first nine months of the 2025/26 financial year.
The figure represents a 44 per cent increase from the KSh542.66 million collected during the same period in the previous financial year and surpassed the county’s annual revenue target by attaining 102 per cent performance.
The County had collected KSh850 million at the beginning June with weeks still remaining before the close of the 2025/26 financial year. This represents one of Kenya’s most remarkable growth in OSR. Kirinyaga is one of Kenya’s smallest counties and among the least funded through the equitable share from the National Government.




According to the COB report, health services remained the county’s largest revenue source, generating KSh445.8 million, or 58 per cent of total Own Source Revenue during the first nine months of the financial year.
Other major revenue streams included KSh86.59 million from other sources, KSh69.24 million from Single Business Permits, KSh35.42 million from Alcoholic Drinks Licensing, KSh34.45 million from Public Health Services, KSh28.43 million from Property Rates, KSh26.50 million from Bus Parks, KSh22.75 million from Building Plan Approvals and KSh21.31 million from Market Gate Fees.
The report attributes the growth to the county’s continued improvement of health services, which has increased patient numbers, the ripple effect boosting collections under the Facility Improvement Fund (FIF). It also credits the county’s automation of all revenue streams with enhancing efficiency and accountability.
The COB report can be further be attested by latest figures from the County Department of Finance which indicate that by June 9, Kirinyaga had already collected Ksh.850,156,307. This projections show Kirinyaga is on track to surpass the Ksh.1 billion mark by the end of the financial year and enter the exclusive league of counties generating over a billion shillings annually in own-source revenue.
Of the amount collected by June 9, KSh431.52 million was generated from county health facilities, including reimbursements from the Social Health Authority (SHA), while Ksh.418.64 million came from other revenue streams such as business permits, market fees, parking charges, property rates, building plan approvals and other county levies.
Governor Anne Waiguru attributed the sustained growth to sweeping financial and digital reforms undertaken since her administration assumed office in 2017.
“When this administration took office, revenue collection was largely manual, prone to leakages and weak accountability mechanisms. We deliberately strengthened fiscal discipline, institutionalized sound economic planning and embraced digital transformation to improve efficiency, eliminate revenue leakages and widen the revenue base,” the governor has said.
The governor said the county’s Own Source Revenue has grown steadily from Ksh.344.4 million in 2017/18 to Ksh.430.96 million in 2018/19, Ksh.374.7 million in 2019/20, Ksh.373.6 million in 2020/21, Ksh.388.5 million in 2021/22, Ksh.596.7 million in 2022/23, Ksh.619.1 million in 2023/24 and Ksh.800 million in 2024/25.
She attributed the growth to robust reforms in the Revenue Directorate, particularly the digitization of revenue collection through the Kiripay system, which has sealed revenue leakages, improved accountability and made it easier for residents to pay for county services.
Waiguru also said the Facility Improvement Fund (FIF) has transformed service delivery in public hospitals by enabling facilities to retain and utilize revenue generated from patients, thereby cushioning them against delays in exchequer disbursements.
“Running of our hospitals has now been more efficient for the last three years that the FIF Act and Regulations have been in place,” she said, noting that the improved revenue collection has had great impact on overall delivery of services in the county, giving the tax payers value for their money.
