Division and Allocation of Revenue Archive

The third basis for equitable sharing of revenue among county governments (popularly known as the formula) is based on the provision of Article 217 of the Constitution, read together with Article 216 and the Fifth Schedule Section 16. The role of

This recommendation builds on lessons learnt from a comprehensive review of the second basis, a comparative analysis of financing transfer systems from other countries, and extensive consultations with national government, county governments, public finance experts, and the public.

The core mandate of the Commission on Revenue Allocation is to recommend the basis for equitable sharing of revenue raised nationally between the national and the county governments, and among the county governments.

In accordance with the requirements of Article 216 (1) of the Constitution of Kenya, the Commission on Revenue Allocation presents the recommendation on the third basis for equitable sharing of revenue among county governments. The basis is expected to be used