Makueni and Machakos counties are among the top-ranked counties in Budget transparency according to the International Budget Partnership Kenya (IBP) annual survey.
Kwale led Kenya in Budget Transparency at 81 points, Makueni came second at 80 points, Bungoma third at 78 points, West Pokot followed at 74.4 points, Wajir at 74.2, and Machakos at 74 points.
The worst performing counties in Budget Transparency are Trans Nzoia at 20 points, Embu at 22 points, Uasin Gishu and Homabay at 25, Garrisa at 28 points, and Kilifi at 36.
In the last four years of the annual IBP survey, 10 counties have shown steady progress in the budget information made available to their citizens.

The 2023 survey found that counties continue to provide more budget documents in the formulation stage while making gains in the approval and implementation stages of the budget cycle.

The Annual Development Plan (ADP) and County Integrated Development Plan (CIDP) were the most published budget documents evaluated in CBTS 2023.
The County Budget Transparency Survey (CBTS) is an annual independent survey that provides fair and comparative measures on the level of budget information provided by all 47 counties in Kenya as required by the Constitution, 2010, County Governments Act, Public Finance Management Act (PFM Act),2012, its accompanying regulations, and guides from The National Treasury.
The International Budget Partnership Kenya (IBP Kenya) is a Kenyan non-profit organization that works to advance transparency, accountability, participation, and equity in the national and county budgeting processes.