Controller of Budget Agnes Odhiambo has recommended an audit of seven county governments that far exceeded their annual allocation for domestic and foreign travel in the current financial year. The counties spent Sh5.71 billion on domestic and foreign travel and Sh2 billion for MCAs' sitting allowances during the first nine months of the 2014-15 financial year.

The Budget office reported that Vihiga, Muranga, Embu and Nakuru counties blew their budgetary ceilings for domestic and foreign travel by 293 percent, 178 percent, 157 percent and 147 percent, respectively.

The other counties are Uasin Gishu at 117 percent, Trans Nzoia 112 percent and Bomet 102 percent.

“We recommend that the Auditor General undertakes a special audit of this expenditure,” Odhiambo said as she unveiled the third quarter report for county governments.

A review of sitting allowances shows Turkana County Assembly spent Sh45.5 million, which exceeded the annual budget allocation of Sh10 million — by 355 percent.

Also cited for big spending were Mombasa and Kisii counties, which exceeded their allocations by 110.7 percent and 107.1 percent, respectively.

“This implies that funds meant for other activities were irregularly diverted to pay the expenditures of MCAs' sitting allowances and their domestic and foreign travels,” Odhiambo said.

Counties were allocated Sh226 billion for period ending June 30.

The report also revealed that Trans Nzoia, Nyamira, Migori, Homa Bay, Mombasa, Siaya, Nyeri, Kisii, Kirinyaga and Meru counties exceeded the maximum monthly sitting allowance of Sh124,800 set by the Salaries and Remuneration Commission.

"The office of the Controller of Budget recommends that a special audit be conducted to ascertain validity of the expenditure. Excess sitting allowances paid to MCAs should be recovered," the report says.

Nairobi County had the highest expenditure on MCAs' sitting allowances at Sh110 million, followed by Kakamega at Sh108 million, Homa Bay Sh94 million and Kisii Sh94 million.

The lowest expenditures on sitting allowances were reported by Laikipia at Sh12 million, Tana River Sh9 million and Vihiga Sh8.95 million.

Only Sh53.04 billion was spent on development, representing a 37.8 percent absorption rate. The law requires that at least 40 percent of county funds be spent on development projects, with 60 percent going to recurrent expenditures.

The counties that spent the most in billions on development activities include Mandera (Sh3.66), Turkana (Sh2.75) and Wajir (Sh2.36). Kirinyaga, Lamu and Nyandarua recorded the lowest development expenditures at Sh268 million, Sh197 million and Sh174 million, respectively.

Nairobi county had the highest expenditure on domestic and foreign travel at Sh290 million, followed by Kiambu at Sh248 million, Tana River Sh237 million and Kajiado at Sh219 million.

Those with the lowest percentage proportion of expenditure were Siaya (35), Meru (33), and Mombasa (18)