About the Committee
Its primary purpose is to assist the Commission on Revenue Allocation (“the Commission”) in fulfilling its mandate of defining and enhancing revenue sources for both the national and county governments. The Terms of Reference outlines the objectives, composition, responsibilities and duties; authority and procedures of the Committee.
The purpose of the Revenue Enhancement Committee (REC) is to help the Commission fulfill its revenue enhancement responsibilities to:
1. Work in collaboration with other national government agencies with related mandates to ensure enhancement of revenue collected nationally.
2. Support counties in the enactment of revenue legislation in line with the CoK 2010 and national legislation.
3. Advise county governments on the tax imposition and other revenue raising measures as required by the Public Finance Management Act (2012).
4. Advice on revenue generation from natural resources for both the national and the county governments.
5. Support county governments in setting up and enhancing systems of revenue projection, collection, administration and internal controls.
The REC shall undertake the following:
1. Review and make recommendations on the national government revenue sources and the exploitation.
2. Make recommendations on exploitation of natural resources and the sharing of revenue generated from the same.
3. Support the counties in determination of revenue potential from established own sources.
4. Support counties in identifying new revenue sources and exploiting them.
5. Make recommendations to counties on establishing systems of accurate revenue projection for budgeting purposes.
6. Support the counties in enacting revenue legislation.
7. Make recommendations to counties on revenue management policies and procedures to minimize revenue leakage.
8. Make recommendations and support counties on revenue automation.
9. Facilitate peer to peer learning and exchange of best revenue enhancement practices among counties.
10. Review and make recommendations on revenue performance against budget for both the national and county governments.
The Committee will consist of at least three (3) Commissioners among whom one will be appointed chairperson by the Commission. The following, who may assist the Committee with its discussion on any particular matter may attend the meetings of the committee:
i. The Commission Secretary/Chief Executive Officer.
ii. Directors/Head of Departments where applicable.
iii. Any other person at the discretion of the REC.