The Governor isn’t really accountable in his County

The County Governor is – surprisingly enough rarely legally responsible for failures in good governance, because he does not sign any procurement documents or the like.
But – just one example – the Kenyan senate as a supervising body may try to impeach him. For details see the page County Governor

In contrast to the governor, the County Treasury IS responsible by law.

other detail pages related to the topic in our tool box:
Public Procurement Bodies in the counties
Public Service Board
County Assembly