The Constitution empowers the county governments to collect Own Source Revenues (OSR). Article 209 stipulates that county governments can impose rates and charges in the form of property rates and entertainment taxes.
Own Source Revenues are among the sources of revenue for the county governments. The county governments set financial targets each financial year which they intend to meet at the end of the respective financial year.
A financial year (or fiscal year, or sometimes a budget year) is the period the county governments use for accounting and budgeting purposes and financial reporting.
A complete financial year in Kenya begins on 1st July of the current calendar year. It ends on 30th June of the coming year.
The Controller of Budget provides quarterly and annual budget implementation review reports by the county governments. These reports are based on the approved budgets and financial reports submitted by County Governments.
The reports are further informed by data from the Integrated Financial Management Information System (IFMIS).
The reports analyse, among other things, the performance on Own Source Revenue by each county. This article presents the data on the annual Own Source Revenue performance by the counties.
The reports will be updated continuously to enable the viewing of a county performance in revenue collection over time.
The reports are in table format and the figures in Kenyan Shillings. The–
- annual target - is the revenue estimate the counties set to collect at the end of the financial year;
- actual revenue - is the revenue they actually collected at the end of the financial year.
- % - is the percentage of actual revenue as a proportion of the annual target.
Some abbreviations from the reports:
OSR : Own Source Revenue
KES : Kenya Shillings
% : Percentage
FY : Financial Year
CBRR : County Budget Review Report
(If a table is not visible fully on mobile, tilt your phone to landscape mode.)