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Yes and no. There are some counties that have the potential to raise a significant amount of own-source revenues, and others that have a limited ability to do so. The question raised by this blog post is an important one, since most counties are highly dependent on the equitable share,and have ... Read More

Seven years ago, Kenyans had all reasons to be expectant when the 47 devolved governments were ushered in through the 2010 Constitution. This devolution created an era identified by ambitious pledges to bridge the development gap between the well-off and the poor areas. To support these inclusive ... Read More

The effect of COVID-19 has adversely affected the provision of key services by the government. In the health sector, the pandemic has exacerbated the historical challenges affecting the sector including insufficient health budget, weak relation between the medical personnel and the county ... Read More

The accumulation of pending bills has raised concerns in the recent past, with the President calling for a special audit to be done by the Office of Auditor General (OAG). Reports from the Office of Controller of Budget (OCoB) 2012/13 and 2013/14 show that pending bills, together with debt ... Read More

County Governments are facing rapidly declining own source revenue and stagnated Equitable Share. This calls for the need to reorient county expenditure strategies in order to facilitate the response to crucial spending needs, most especially over the COVID-19 pandemic. On the other hand, ... Read More

On 15th May 2020, the Supreme Court issued an advisory on four key PFM issues. For the benefit of those who may have not come across the advisory, the issues are summarized as follows; Whether the recommendation by the Commission on Revenue Allocation is binding upon both Houses during ... Read More

The outbreak of the coronavirus pandemic and the different measures introduced by the government to control the spread of the virus has slowed down economic growth leading to underperformance in revenue collection. This is as a result of the slowdown of trade, travel restrictions and the tax ... Read More

The budget-making process at the County level is a subset of a grander Public Finance Management (PFM) process. Public finance management (PFM) in Kenya is anchored in Chapter 12 of the Constitution of Kenya and the Public Finance Management Act 2012 (PFMA). The PFMA was developed with the ... Read More