Commission On Revenue Allocation

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Commission On Revenue Allocation

Promoting an Equitable Society

The Commission on Revenue Allocation (CRA) is an independent Commission set up under Article 215 of the Constitution of Kenya 2010. Its core mandate is to recommend the basis for equitable sharing of revenues raised nationally between the National and the County governments; and among the County governments.

15/04/2026

CRA Chairperson CPA Mary Wanyonyi Chebukati is leading the CRA team for the second day at the 6th Legislative Summit.

The Ag. CEO Roble Nuno participated in the panel discussing the topic: “STRENGTHENING GOVERNANCE AND FINANCIAL AUTONOMY OF COUNTY ASSEMBLIES FOR SUSTAINABLE DEVELOPMENT”
A timely topic addressing emerging issues in governance, fiscal prudence and sustainability for County assemblies.

In line with its mandate, CRA has taken deliberate steps to support counties in achieving autonomy and remaining accountable by providing necessary checks and balances.

Some impactful interventions by CRA include:

Setting Expenditure Ceilings and ensuring that the legislative arm has a ring-fenced portion of the county's total budget.

Direct Engagement with Parliament, highlighting gaps and instances where recommendations have been ignored, prompting Parliament to use its legislative power to enforce compliance.

CRA has advanced legislative reforms to strengthen County Assemblies’ financial independence, including supporting amendments to Section 109 of the PFM Act, 2012, through the County Public Finance (Amendment) Act, 2025. These reforms led to the County Assembly Financial Autonomy Bill that ring-fences Assembly budgets and enables them to exercise their mandate without interference from county governors.

Finally, CRA provides technical training on the Public Finance Management Structures, such as the CBEF, to ensure that once funds are received, they are utilised according to the approved budget and procurement laws.

14/04/2026

The Commission, led by the Chairperson, CPA Mary Wanyonyi Chebukati CBS, is actively participating in the 6th Legislative Summit this week in Mombasa County.

This year’s summit is centred around the theme: "Resilient County Assemblies: Reinforcing Representation, Legislation, and Oversight." In line with this theme, our Chairperson was part of the first panel discussing "Unlocking Public Financing for Child Care," addressing legislative, representational, and oversight barriers.

Childcare as a Devolved Function

Although childcare facilities are recognised as a devolved function in the Fourth Schedule of the Constitution of Kenya, the CRA does not use enrolment data (such as for PP1/PP2) for revenue sharing. Instead, revenue allocation focuses on proxy parameters in this case, the population as captured in the fourth basis.

While basic parameters are not age-specific, they include children under 3. The CRA advocates for specific interventions to ensure that counties allocate dedicated funds for childcare services.

Key Interventions

To bolster childcare funding, CRA encourages:
1. Aligning County Priorities: Ensuring childcare is prioritised in the County Integrated Development Plans (CIDPs).

2. Public Participation: Encouraging public involvement in the preparation of county recurrent expenditure budgets.

3. Provision of Technical Support to counties to enhance their Own Source Revenue (OSR) performance, ultimately improving service delivery.

Further, counties should:

1. Prioritise Early Childhood Development (ECD) and childcare within their County Integrated Development Plans (CIDPs)

2. Foster Intergovernmental Coordination: Recognising that childcare is a multisectoral issue.

13/04/2026

The Commission on Revenue Allocation today hosted a consultative meeting with the Salaries and Remuneration Commission (SRC) at its offices, Prism Towers, led by Chairperson, CPA Mary Chebukati, CBS.

The discussions with the Chairperson of the SRC, Sammy Chepkwony, and his team, focused on strengthening collaboration between the two Commissions through a structured framework aimed at aligning their constitutional mandates and enhancing coordinated delivery.

Both institutions reaffirmed their commitment to enhancing public finance management and improving intergovernmental fiscal relations in accordance with the Constitution.

11/04/2026

3 BIG WINS👏🏼👏🏼👏🏼 3 TIMES IN A ROW!!

CRA was glowing with pride during the just-concluded Annual Internal Audit and Risk Awards 2026, organised by the Institute of Internal Auditors (IIA).

For three consecutive years, the Commission’s Internal Audit team has maintained an unbroken record as the Winner of the Internal Audit of the Year Award under the Constitutional Commissions and Independent Offices Category.

This time around, though, the WIN was bigger and better because we brought home not just one but three Awards:

🎉OVERALL 1ST RUNNERS UP - Internal Audit Function of the Year.

🎉WINNER - Internal Audit Function – Constitutional Commissions and Independent Offices

🎉WINNER - Audit Committee - Commissions and Independent Offices Category

Our Acting CEO, CPA Roble Nuno, Chairperson of the Internal Audit Committee, Commissioner Dr Isabel Waiyaki, and Commissioner Jonas Kuko joined the Internal Audit and staff team to receive the prestigious Awards. This is a proud moment for the Commission.

We congratulate CPA Karen Muka, CIA, CISA, CS, and the Internal Audit team on the highest display of excellence.

25/03/2026

CRA led by Chairperson CPA Mary Wanyony Chebukati CBS, appeared before the Senate Standing Committee on Finance and Budget to present its views on the Division of Revenue Bill, 2026 (National Assembly Bills No.2 of 2026).

In its submission, CRA presented and defended its recommendation of Ksh. 458.9 billion to the county Governments for FY 2026/27. The increment translates to an additional allocation of Ksh. 43.94, of which Ksh. 35 billion is an adjustment for revenue growth, while Ksh 8.94 billion is a transfer from the Ministry of Health budget for the Universal Health Coverage UHC workers' payment in perpetuity.

Also present during the joint session was the Council of Governors (CoG) led by its Chairperson, H.E. Ahmed Abdullahi EGH, who presented the Council’s position on the Bill.

The CRA also gave its position on the following key issues that were raised:
1. UHC Workers’ Salaries - That this should form part of the equitable share for counties for the FY 2026/27, which will in turn help in growing the equitable share base.

2. Conditional Grants - The National Government should consider reducing conditional grants to Counties and instead increase the equitable share. History has it that conditional grants are disbursed late or not disbursed at all, and sometimes, conditional grants are affected by budget reviews by the National entities. This affects planning and implementation of programs at the County level, unlike the equitable share of revenue, where County Governments have autonomy in planning and budgeting.

3. Marginalisation Policy - The Commission updated the Senate that it has reviewed the previous policies and is in the process of developing a policy.

Based on its submission, the Commission believes that its recommendation will lead to a more equitable revenue between the two levels of government.

20/03/2026

Eid Mubarak!

06/03/2026

CRA led by Acting Commission Secretary/CEO CPA Roble Nuno, hosted the Murang’a County Assembly Finance and Budget Committee and the technical team for the Revenue Enhancement capacity building program.

In line with its mandate, the Commission has been actively engaged in offering county-specific revenue enhancement initiatives tailored to help individual counties enhance their revenue performance and strengthen their revenue collection systems.

The Commission has developed reports, tools and technical programs that help counties enhance their capacity to maximise revenue potential, which include:
✅Own Source Revenue Potential and Tax Gap Study Report
✅The Model Tariffs and Pricing Policy Guidelines
✅OSR Legal and Policy frameworks, guidelines, and
✅OSR Automation guidelines
✅OSR Mapping guidelines

The visiting team benefited from insights presented by the technical and policy teams of the Commission to better oversee Murangá County’s revenue mobilisation activities.

Murang'a County Peoples Forum

25/02/2026

CRA, led by Chairperson CPA Mary Chebukati, CBS, presented its views on the 2026 Budget Policy Statement and 2026 Medium-Term Debt Management Strategy to the National Assembly Budget and Appropriations Committee.

The submissions centred around:
🟩Policy priorities for FY 2026/27 and the Medium Term
🟩Proposed Resource Allocation to Counties for the FY 2026/27
🟩The Basis for the proposed vertical sharing of revenue for FY 2026/27 and over the medium term
🟩 Fiscal and fiduciary risks within the devolved units.... among other issues.

Further in its submission, the Commission defended the rationale informing its recommendation for the increased revenue allocation to County Governments from KES 415B in FY 2025/26 to KES 458.94B in FY 2026/27.

IEA Kenya
IGRTC -Intergovernmental Relations Technical Committee
Kenya National Assembly
The National Treasury and Economic Planning

19/02/2026

Later this afternoon, we met the National Assembly Committee on Finance & National Planning to present its views on the 2026 Budget Policy Statement (BPS), with the leadership of CPA Mary Chebukati, CBS.

Key focus: Expenditure Ceilings, Performance Targets, priorities guiding the 2026/27 Budget, among others.

Bajeti Hub
ICPAK
IEA Kenya
IGRTC -Intergovernmental Relations Technical Committee
Kenya National Assembly
The National Treasury and Economic Planning

19/02/2026

CRA, led by Chairperson CPA Mary Chebukati, CBS, presented its views to the Senate Standing Committee on Finance & Budget on the 2026 Budget Policy Statement (BPS) and 2026 Medium Term Debt Management Strategy (MTDS). We made several proposals.

On the BPS, CRA urged the Senate Committee to increase County Governments’ Equitable Share above the Ksh. 420B proposed and align it with CRA’s recommendation of Ksh. 458.94B for FY2026/27 to safeguard service delivery and strengthen devolution.

ICPAK
IEA Kenya
Council of Governors-Kenya
County Assemblies Forum
IGRTC -Intergovernmental Relations Technical Committee
Bajeti Hub

13/02/2026

CRA led by the Chairperson, CPA Mary Wanyonyi Chebukati, CBS today presented its recommendation on sharing the nationally raised revenues between the National and County governments for the FY 26/27 before the Intergovernmental Budget Economic Council (IBEC) chaired by the Deputy President of the Republic of Kenya H.E Prof. Kithure Kindiki PhD.

The Commission recommended KES 2,513.76 billion for National Government and KES 458.94 billion for County Governments.

Included in the County Government’s share is an amount of Ksh. 8.94 billion for transitioning UHC workers from contract to permanent and pensionable terms.

Bajeti Hub
ICPAK
County Assemblies Forum
Council of Governors-Kenya
IEA Kenya

06/02/2026

CRA, led by Chairperson, CPA Mary Wanyonyi Chebukati, CBS concluded a three-day training/induction workshop for the Uasin Gishu County Budget Economic Forum (CBEF) held in Kisumu County from 3rd to 5th February 2026. The workshop was organised by H.E Gov. Dr. Jonathan Bii, EGH in collaboration with CRA.

The establishment of the CBEF is in line with PFM CAP 412A, Section 137. CBEF provides a means of consultation by county governments on the county plans, County Budget Review and Outlook Paper & County Fiscal Strategy Paper and other related matters.

Guidelines to operationalize the CBEF were provided.

Address

P. O. Box 1310
Nairobi
00200

Telephone

+254709822000

Website

http://www.cra.go.ke/

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