About the Committee


Commission Launches the Own Source Revenue Training Report

The Commission in collaboration with the Ministry of National Treasury and Planning and the Public Financial Management Reforms (PFMR) Secretariat launched a report on the County Assemblies Own Source Revenue (OSR) Training on Friday, 3 June 2022 in Nairobi. The Chief Guest at the launch was PS Treasury Dr Julius Muia who was represented by Ms Josephine Kanyi, Senior Deputy Director, National Treasury. Other guests included the CEO Council of Governors Ms Mary Mwiti, CRA Chairperson and CRA Commissioners, PFMR, County Assembly Forum, and Office of the Controller of Budget among other institutions. PS Dr Julius Muia said that the ...
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Enhancing County Revenue through Natural Resources: Commission Visit to Nakuru County

The Commission visited Nakuru County from the 1st to 4th of February 2022 to examine the county’s natural resources with the goal of enhancing the county government’s revenue. During the visit, the Commission paid a courtesy call on Nakuru County Government Deputy Governor Dr. Eric Korir Kipkoech where ways in which the county can enhance revenue from its natural resources including geothermal energy and its lakes including lakes Nakuru, Naivasha and Elementaita were examined. In addition, the Commission visited the Geothermal Development Corporation (GDC) as saw ongoing work to produce Geothermal Energy at the Menengai Caldera. This is in line ...
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Opportunities for Counties to Benefit from Natural Resource Revenue

By Anastasia Wanjohi Since the advent of devolution, county governments have formed expectations and even some have budgeted for revenues from natural resources, causing unnecessary tension between county governments and mining companies. It is important that these resources are shared appropriately between the national government, county governments and the communities where mining is taking place. Natural resources revenues, which form part of the nationally raised revenue include proceeds from royalties (A royalty refers to the payment for the right to use property, (Article 12 of the United Nations Model Convention) and other levies from extractives as guided by the legal ...
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OSR Report and Guidelines Launched

The Commission on Revenue Allocation launched two reports highlighting counties’ Own Source Revenue (OSR) efforts titled ‘Counties Efforts Towards Revenue Mobilisation: A Stock of the Last Six Years’ and Own Sources Revenue Training Guidelines’ on Wednesday, 26th May 2021. The Counties Efforts Towards Revenue Mobilisation report assesses counties’ Own Sources Revenue (OSR) growth for the first six years of devolution from FY 2013-14 to FY 2018-19. The report analysed counties’ revenue capacity gaps, revenue streams, revenue mobilisation efforts, the proportion of OSR financing county budgets, the relationship between OSR and Gross County Product (GCP) as well as each county’s economic ...
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The Commission is participating in a study to determine the maximum revenue that can be produced by county-owned source revenue for all 47 counties from streams that produce more than 80% of OSR combined. On Wednesday, April 24, the Technical Committee, consisting of representatives from OCOB, The National Treasury, KNBS, COG, and CRA, met as part of the governance structure to quality control the project. The team reviewed and provided comments to the draft inception report that the Commission will submit to a consultant in due course ...
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Recommended Revenue Laws for County Governments

Recommended Revenue Laws for County Governments 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 ...
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County Revenue Administration Structures Workshop

The Commission held Validation and Dissemination Workshops for Samburu and Lamu Counties on County Revenue Administration Structures. The objective of this workshop is to identify gaps in revenue administration and recommend action with the county for reform. The ultimate goal is increased revenue collection in counties ...
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Counties miss Own Source Revenue Target for FY 2018/2019

Counties miss Own Source Revenue Target for FY 2018/2019 The aggregate annual own source revenue target for the 47 County Governments in FY 2018/19 amounted to Kshs.53.9 Billion compared to actual collection of Kshs.40.7 Billion which was 75.5% of the target. This was an increase compared to Kshs.32.2 Billion generated in FY 2017/18 which was 65.4% of the annual revenue target for Kshs.49.2 Billion. Hospital fees and public health facilities, single business permits, property rates, receipts from administrative fees and charges and parking fees, game park fees and others accounts for 82% of the total revenues collected in FY 2018/19 ...
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Over 70% of the Counties collect revenue below half of the estimated potential

Over 70% of the Counties collect revenue below half of the estimated potential In the period between 2013 to 2019, Counties did not attain a 15 per cent threshold of financing their own budgets hence implies over dependent on the National Government (Equitable Share) to finance their budgets. Most counties own source revenue (OSR) to Gross County Product (GCP) has been below 2% which is far below the best practice for Sub – Saharan African Countries on Country Revenue to Gross Domestic Product which is about 25 per cent. Based on this analysis of OSR performance for 47 County governments; ...
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OVERALL COUNTY OWN SOURCE REVENUE PERFORMANCE Since the onset of devolution revenues for the County Governments have come from three sources: equitable share transfers, conditional grants and own-source revenue. The table below provides a summary of the total County revenues over the period 2013/14 to 2018/19. During the period, County Governments received a total Kshs. 1.894 trillion consisting of an equitable share of Kshs. 1,572.7 billion (83%), conditional grants of Kshs. 120.8 billion (6%) and own-source revenues of Kshs. 200.5 billion (11%).   2013/14 2014/15 2015/16 2016/17 2017/18 2018/19 Total Equitable share 190.0 226.7 259.8 280.3 302.0 314.0 1,572.7 Own ...
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