A Division of Revenue Bill 2024, introduced by National Assembly Budget and Appropriations Committee Chairman Ndindi Nyoro, outlines the revenue-sharing arrangements between the National and County governments for the 2024–2025 fiscal year. 

According to the Bill presented in the National Assembly, the national government will receive Ksh. 2.5 trillion of the total Ksh. 2.9 trillion in shareable revenue, with counties receiving Ksh. Three hundred ninety-one billion and an equalization fund worth Ksh. 7.8 billion. 

But the Council of Governors (COG) apparently took offense at the Bill. The minimum revenue share estimates that the COG had presented were Ksh. 450 billion, which was less than the Ksh. Four hundred seventy billion, which they had previously suggested.


Following presentations to Treasury, the Commission on Revenue Allocation (CRA) also suggested that counties receive Ksh.407 billion instead of Ksh.416 billion.

Ndindi Nyoro, a Kiharu lawmaker and the chair of the National Assembly's budget committee, reports that the amount allotted to counties has increased by Ksh.16.6 billion over the previous year. 

Nyoro's Bill states that even though national government entities are affected by budget cuts, counties are still given their entire allotment, even though the national government is still experiencing revenue shortfalls. 

The Bill states that counties will have to make do with 24.9% of the audited accounts, or 391 billion shillings, as asserted by Ndindi Nyoro. According to the budget chairman, the government is having financial difficulties because there is a lack of capital available in both the domestic and foreign markets.


The CoG, represented by its chair, Governor Anne Waiguru of Kirinyaga, testified before the Senate Finance Committee last week, voicing concerns about the national government's persistent withholding of funds intended for devolved functions. 

According to Waiguru, some counties are compelled to apply for overdrafts to keep their workers employed because they were last paid in November last year. 

According to her, they're in dire need of money because the National Treasury has not released funds intended for the devolved units since last year.