About the Committee


Insights from the cost of OSR research in Kakamega County

A team, led by ICT Director Joseph Kuria, alongside CRA staff and a representative from the Public Financial Management Reforms Secretariat (PFMR), conducted a comprehensive data collection exercise at the County Government of Kakamega from December 4th to 9th, 2023. The primary focus was to gather data on the costs associated with Own Source Revenue (OSR) collection within the County. During this visit, the team engaged with Kakamega’s CECM of Finance and Planning, CPA Livingstone Imbayi, as well as officials from the Kakamega County Revenue Agency. The objective was to obtain quantitative and qualitative data related to the County’s OSR ...
Read More

CRA and KRA facilitate fifth round of tax administration training

Training of officers from county governments in Phase 5 of the Tax Administration Diagnostic Assessment Tool (TADAT) initiative has been concluded, facilitated by CRA, KRA and the TADAT Secretariat. All the 47 counties are targeted. The earlier phases of TADAT training focused on Kilifi, Makueni, Kisumu, Wajir, Isiolo, Lamu, Tana River, Narok, West Pokot, Busia, Nairobi, Meru, Nakuru, Kericho, Trans Nzoia, Kakamega, Kirinyaga, Mombasa, Garissa and Kisii Counties. The TADAT assessment was completed and currently the counties are developing County Revenue Enhancement Plans (REAPs) spearheaded by CRA. Phase 5 of the TADAT initiative, conducted both virtually and physically between 6th ...
Read More

County Governments Can Collect 216 billion from Local Revenues

County governments have the potential to collect up to Kshs 216 billion in revenue from their key revenue streams compared to the present Kshs 31 billion annually. This is according to the second edition of the Commission on Revenue Allocation’s (CRA) and World Bank Group’s Comprehensive Own Source Revenue Potential and Tax Gap Study of County Governments Report which was launched on 5th October, 2022. The report shows that all the 47 county governments can generate nearly seven times more than they currently realize in OSR, which could finance a significant portion of their annual budgets. Detailed estimates of OSR ...
Read More

Commission Presentation on County Planning, Budgeting and Financing at Induction for Governors and Deputy Governors

The Commission participated in the induction of Governors and Deputy Governors from September 14th – 18th, 2022. The theme of the induction was Towards Better Governance & Outcome Driven Service Delivery in Counties. The Commission presented in session 4: County Planning, Budgeting & Financing. The session objective was to equip county leaders with extensive knowledge on the legal and institutional framework surrounding planning, budgeting, implementation and reporting. The Commission’s presentation focused on CRA’s mandate, financing counties, own source revenue and public financial management. The Commission’s mandate is to make recommendations concerning the basis for the equitable sharing of revenue raised ...
Read More

Guidelines for Training County Governments to Increase their Revenues Released

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, ...
Read More

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 ...
Read More

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 ...
Read More

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 ...
Read More

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 ...
Read More


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 ...
Read More


[mdocs folder="mdocs-cat-2" hide_folder="true" sort_value="modified" is_descending="true"]