The Commission on Revenue Allocation is mandated under Article 216 of the Constitution to make recommendations concerning the financing of, and financial management of county governments. Additionally, the Commission is required together with the National Treasury to make recommendations on the imposition of any new taxes, fees or charges by county governments under section 161 of the Public Finance Management Act, 2012.
Pursuant to the above constitutional and legal requirements, the Commission has been supporting county governments in the drafting of their annual Finance Bills pursuant to the provisions of the Public Finance Management Act. The Commission is aware that county governments are experiencing various challenges in the drafting of Finance Bills.

The Commission has therefore worked closely with county governments in the financial year 2014/15 to assist all 47 county governments to draft the following laws:

1. County Revenue Administration Bill
2. County Rating Bill (for property rates)
3. County Trade Licensing Bill
4. County Agricultural Produce Cess Bill (for some county governments)
5. County Public Participation Bill
6. Model County Finance Bill
7. County Tariff Policy