The Commission on Revenue Allocation (CRA) published Counties’ Own Sources Revenue Training Guidelines for use in the training of county governments on Own Sources Revenue (OSR) administration. The Guidelines provide a uniform way of training county governments on own-source revenue administration and legislation.
The Commission through these Guidelines, aims at enhancing the technical capacity of County Government revenue staff, supervisors, management and policymakers on the process of revenue collection, management and revenue enhancement.
Specifically, the Training Guidelines target County Governors, County Executive Committee Members, Chief Officers, Speakers, Clerks, Members of the County Assembly, Budget and Finance Committee Clerks, Internal Auditors, Audit Committee Members, Revenue Directors, Heads of Revenue, Fiscal Analysts, Revenue Accountants, Cashiers, Sub-County Revenue Officers, Revenue Supervisors, Revenue Clerks and Enforcement Officers.
Speaker Kenneth Lusaka Speaking at the Launch of the OSR Report, May 2021
The Guidelines have five focus areas:
- Institutional, legal and policy frameworks guiding own-source revenue
- Own Source Revenue administration practices
- Revenue accounting
- Revenue Analysis and forecasting
- Ethics and code of conduct
The Guidelines ultimate goal is to improve the fiscal autonomy of County Governments through enhanced own source revenue collection for better revenue management practices. These are the first Training Guidelines in the country on OSR and the Commission hopes they will be used by all institutions conducting training on the subject matter and that counties will continue seeking training on OSR.
Download the Guidelines here: https://cra.go.ke/download/counties-own-sources-revenue-training-guidelines/