In the period between 2013 to 2019, Counties did not attain a 15 per cent threshold of financing their own budgets hence implies over dependent on the National Government (Equitable Share) to finance their budgets. Most counties own source revenue (OSR) to Gross County Product (GCP) has been below 2% which is far below the best practice for Sub – Saharan African Countries on Country Revenue to Gross Domestic Product which is about 25 per cent.

Based on this analysis of OSR performance for 47 County governments;

1. There is need for the Commission on Revenue Allocation to undertake a robust survey/study on estimated revenue potential to estimated realistic figure that counties can strive to attain.
2. The National Government to provide for more tax items to county governments if the estimated revenue autonomy of 15 percent that is specified in the OSR policy is to be attained.

• There is need for counties to set targets that realistic to avoid budget deficit during budgeting for the projects and programmes.