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This page gives you direct access to all the resources – web pages and downloadable files – available in the County Governance Toolkit.
You can narrow the search results by typing keywords in the search field and/or by adding filters using the check boxes below to select the Type of Resources and Topic of your interest.
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… read more
County Calendar
The county public expenditure management processes of the county government are regulated by clearly defined dates set in national laws referred to as the county calendar. This page illustrates the county calendar and processes.
Toolkit PageLegislative Process
This toolkit page provides a brief introduction and overview of the legislative function and process of county governments in Kenya.
Toolkit PageAccountability
Toolkit page on county government accountability. Explains the reporting and accountability lines within the county government and external to oversight institutions and citizens.
Toolkit PagePublic Expenditure Management
Public expenditure management is the process that allows governments to be fiscally responsible (spend only what they can afford), spend on the right things, and make the most of limited public resources.
Toolkit PageCounty Implementation of Automated Revenue Management Systems, CRA, 2018
Own Source Revenue (OSR) by counties have the potential of being a contributor to total revenues in respective counties and thereby supporting service delivery. CRA conducted a study to examine how counties performed on OSR during the first term of devolution (2013 -2017) in line with guidelines it had issued to help counties… read more
Other Resources (**)County budget appropriation step-by-step description
A step-by-step guide to County budget appropriation process.
Guidelines and Tools (*)County Government Act (2012)
An Act of Parliament to give effect to Chapter Eleven of the Constitution; to provide for county governments' powers, functions and responsibilities to deliver services and for connected purposes.
Laws and RegulationsPublic Finance Management (County Government) Regulations 2015
Public financial management regulations to provide for the effective management of public finances of county governments.
Laws and RegulationsPublic Financial Management Act (2012)
AN ACT of Parliament to provide for the effective management of public finances by the national and county governments; the oversight responsibility of Parliament and county assemblies; the different responsibilities of government entities and other bodies, and for connected purposes.
Laws and Regulations
