The County Governments, through the County Government Act (2012) and various other pieces of legislation, are empowered to levy, charge and collect fees, including rates, rents, royalties, stamp duties, registration and licensing fees and taxes from within their jurisdictions.
The Commission on Revenue Allocation, being a critical stakeholder in revenue sourcing and administration, have prepared this curriculum to facilitate capacity enhancement for various categories of staff involved in the entire financial sector within the Counties and specifically in regards to OSR. The objective of this curriculum is to provide a standard capacity building manual that would be implemented and utilized by all the 47 County Governments but specifically, enhance the capacity of County Governments finance staff and mobilize OSR in equitable and sustainable means. The manual provides different outlines for different cadres of the staff technical(Clerks to the County Assembly, Clerks to the Budget and Finance Committee, Chief Officers, Internal auditors, Revenue directors and officers, Fiscal analysts, Revenue accountants, Revenue officers/supervisors, Revenue clerks, and Enforcement Officers ) and political(Governors, County Executive Committee Members, Speakers, Members of the County Assembly including relevant committees – Budget and Finance, Audit ); and targets to ultimately enhance OSR and the entire revenue collection and administration in general.
