The Controller of Budget reported that county governments held 6,503 commercial bank accounts as of June 30 2026, up from 5,092 in June 2025, marking a 27.7 percent increase.

The growth reflects the opening of 1,411 new accounts during the fiscal year, despite longstanding concerns about fragmented public‑fund management.

County treasuries have not submitted the required authorisation letters to the Controller of Budget, limiting oversight of the legality and purpose of these accounts.

Under the Public Finance Management (County Governments) Regulations, any commercial bank account must first receive written approval from the county treasury and copies of the authorisation must be filed with both the Controller of Budget and the Auditor General.

West Pokot added the most new accounts, 235, followed by Siaya (217), Nyeri (208), Migori (153) and Kajiado (120).

Kitui, Machakos and Bungoma also retained high numbers of commercial accounts, with 328, 307 and 294 respectively as of June 2026.

The Treasury Single Account (TSA) system, which the National Treasury is rolling out to all 47 counties from July 2026, aims to centralise cash at the Central Bank of Kenya and replace separate commercial accounts with sub‑accounts.

In its 2026/27 Budget Statement, the National Treasury indicated that counties will transition to the TSA after automating their Exchequer requisition processes, improving visibility of cash inflows, outflows and balances.

Oversight agencies have linked the proliferation of commercial accounts to weaknesses in county cash management, including difficulty tracking fund locations and delayed payments on development budgets.

The regulations also require counties to maintain sound cash‑management systems that prevent idle funds and ensure money is available for approved programmes, a goal the TSA rollout seeks to reinforce.