OSR collection in Garissa county has mostly been declining in past six-years. In 2013-14 the collection was Kshs 36 million and grew to almost four folds raising Kshs 131 million. In 2015-16, the OSR collection decline to Kshs 106 million and Kshs 82 million in 2016-17. In 2017-18 the collection further declined to Kshs 87 million and increased to kshs 108 million in 2018-19. The county revenue performance has been a negative growth pattern, unable to sustain the second year’s revenue growth.

Garissa County is collecting a marginal proportion of its estimated revenue potential. In 2018-19 Garissa county collection, 22 per cent of the estimated revenue potential of Kshs 491.6 million. The County Government requires revenue enhancement reforms that would progress the collections towards the estimated potential.

Garissa county government OSR collection and estimated potential over seven years

OSR insignificantly finances the county budget of Garissa County. In the six years under review OSR finances between 1 and 2 per cent of the county budget annually. Garissa County is almost entirely dependent on national government allocation.