| dc.description.abstract | The promulgation of the new Constitution in 2010 and the subsequent General Elections held in
2013 saw the establishment and commencement of operations of the 47 new County
Governments. This was in line with the concept of devolution which was firmly anchored in the
new Constitution. The previous constitution lacked principles to guide equitable division of
national resources, and consisted of highly centralized structures which concentrated power
under the executive arm of the government. The legislature hardly had a say in governance
matters. This led to regional imbalances as some regions were favored while others were
marginalized and lagged behind in terms of development. Although there were some efforts
undertaken by the government to decentralize revenue (e.g. CDF, LATF, RMLF, CBF etc.),
these programs suffered largely due to lack of adequate funding and corruption. The new
Constitution therefore was much welcome remedy to correct these previous abuses by the central
government. Not only does it entrench devolution, it also dedicates an entire chapter that governs
the management of public finance. This study looks at County Governments’ sources of revenue
and the challenges thereon by reviewing and appraising the legal framework governing revenue
allocation in Kenya under the new Constitution. The study highlights the significant provisions
of the laws, critiques the legal framework and draws lessons from another jurisdiction in
equitable distribution of national resources in devolved governance. In conclusion, the study
makes suggestions on the way forward to ensure that the legal framework remains effective in
ensuring equitable distribution of resources | en_US |
