COMMISSION ON REVENUE ALLOCATION

AUDITED YEAR 2010-2011 GOVERNMENT EXCHEQUER RECEIPTS

PARTICULARS

2010/11
SHS. MILLION
2,673
137,054
121,596
90,211
81,669
80,566
2,463
46,071
20,598
6,800
1,073
9,085
2,000
758
7,823
289
610,729
2,457
815
7,468
33
17,016
1,126
4,000
186,300
1,075
220,290
831,019

Opening balance
Income Tax PAYE
Income Tax Corporations
VAT Local Goods
VAT Imported Goods
Exercise Tax
License under Traffic Act
Customs Duties
Other Taxes from International Trade
Stamp Duty
Land Rent
Other Profits & Dividends
Profits & Dividends from CBK
Interest Received
Misc. Revenues
Fines, Penalties & Fortitures & Other Charges
SUB TOTAL SHAREABLE REVENUE
Recurrent Recovery Over Issues 2008/09
Development Recovery Over Issues 2008/09
Grants from Foreign Government through Exchequer
Loans to Financial Institutions
Loans from Foreign Government through Exchequer
Loans to Non-Financial Public Enterprises
Domestic lending T/Bills
Domestic lending T/Bonds
Civic Contingencies Fund Recoveries
SUB TOTAL NOT SHAREABLE
GRAND TOTAL

COMMISSION ON REVENUE ALLOCATION

RECOMMENDATIONS ON SHARING REVENUE RAISED NATIONALLY BETWEEN THE
NATIONAL AND COUNTY GOVERNMENTS FOR FINANCIAL YEAR 2012-2013
SHAREABLE AUDITED REVENUE FOR 2010-2011 = SHS.610 BILLION

COUNTY
GOVERNMENT SHS.203
BILLION
33%

NATIONAL GOVERNMENT
SHS.407 BILLION
67%

COMMISSION ON REVENUE ALLOCATION

AMOUNTS OF REVENUE TO BE SHARED THROUGH EACH PARAMETER
A SAMPLE YEAR: KSHS.200 BILLION

KSHS. 200 BILLION

100%

60%

KSHS. 120
BILLION
POPULATION

20%

KSHS. 40
BILLION
EQUAL
SHARE

12%

6%

2%

KSHS. 24
BILLION

KSHS. 12
BILLION

KSHS. 4
BILLION

LEVELS
OF
POVERTY

LAND
AREA

FISCAL
RESPONSIBILITY

COMMISSION ON REVENUE ALLOCATION

TOTAL EQUITABLE SHARE TO EACH COUNTY GOVERNMENT
A SAMPLE YEAR: KSHS.200 BILLION
COUNTY

1 NAIROBI CITY
2 KAKAMEGA
3 BUNGOMA
4 NAKURU
5 KIAMBU
6 MERU
7 MANDERA
8 TURKANA
9 KILIFI
10 KISII
11 KITUI
12 MACHAKOS
13 WAJIR
14 KISUMU
15 HOMA-BAY
16 MAKUENI
17 MIGORI
18 MOMBASA
19 MURANG'A
20 UASIN-GISHU
21 NAROK
22 GARISSA
23 TRANS-NZOIA
24 SIAYA
25 NANDI

POPULATION

EQUAL SHARE

9,754,036,101
5,161,295,503
5,068,935,206
4,983,126,564
5,045,152,826
4,215,377,133
3,188,044,827
2,658,576,071
3,449,051,164
3,581,287,040
3,147,494,812
3,414,393,908
2,057,309,517
3,011,364,618
2,995,467,222
2,749,105,759
2,850,560,049
2,919,557,545
2,929,537,318
2,779,104,129
2,644,655,360
1,936,467,551
2,544,692,908
2,617,876,873
2,340,211,681

851,063,830
851,063,830
851,063,830
851,063,830
851,063,830
851,063,830
851,063,830
851,063,830
851,063,830
851,063,830
851,063,830
851,063,830
851,063,830
851,063,830
851,063,830
851,063,830
851,063,830
851,063,830
851,063,830
851,063,830
851,063,830
851,063,830
851,063,830
851,063,830
851,063,830

POVERTY

904,364,071
1,133,268,216
1,115,124,874
877,838,169
484,780,825
488,545,919
1,151,440,502
1,040,880,964
972,438,210
902,561,025
829,051,102
820,209,394
731,776,304
571,099,944
544,099,219
739,176,901
550,214,375
462,637,833
409,895,716
522,367,247
375,608,357
444,777,682
537,290,752
392,767,437
465,514,702

LAND AREA

FISCAL RESPONSIBILITY

TOTAL ALLOCATION

% OF TOTAL

TOTAL ALLOC. VS.

LAMU

107,967,012
107,967,012
107,967,012
139,206,216
107,967,012
128,825,787
482,739,170
1,079,670,118
234,199,493
107,967,012
566,410,369
115,304,669
1,052,817,700
107,967,012
107,967,012
148,747,147
107,967,012
107,967,012
107,967,012
107,967,012
333,070,804
820,460,645
107,967,012
107,967,012
107,967,012

85,106,383
85,106,383
85,106,383
85,106,383
85,106,383
85,106,383
85,106,383
85,106,383
85,106,383
85,106,383
85,106,383
85,106,383
85,106,383
85,106,383
85,106,383
85,106,383
85,106,383
85,106,383
85,106,383
85,106,383
85,106,383
85,106,383
85,106,383
85,106,383
85,106,383

11,702,537,396
7,338,700,943
7,228,197,305
6,936,341,161
6,574,070,876
5,768,919,051
5,758,394,712
5,715,297,367
5,591,859,079
5,527,985,290
5,479,126,496
5,286,078,185
4,778,073,733
4,626,601,787
4,583,703,665
4,573,200,019
4,444,911,649
4,426,332,602
4,383,570,258
4,345,608,601
4,289,504,735
4,137,876,091
4,126,120,885
4,054,781,535
3,849,863,608

5.9
3.7
3.6
3.5
3.3
2.9
2.9
2.9
2.8
2.8
2.7
2.6
2.4
2.3
2.3
2.3
2.2
2.2
2.2
2.2
2.1
2.1
2.1
2.0
1.9

8.3
5.2
5.1
4.9
4.7
4.1
4.1
4.1
4.0
3.9
3.9
3.8
3.4
3.3
3.3
3.2
3.2
3.1
3.1
3.1
3.0
2.9
2.9
2.9
2.7

COMMISSION ON REVENUE ALLOCATION

TOTAL EQUITABLE SHARE TO EACH COUNTY GOVERNMENT
A SAMPLE YEAR: KSHS.200 BILLION Cont..
COUNTY

26 KERICHO
27 BOMET
28 KWALE
29 KAJIADO
30 NYERI
31 BARINGO
32 NYANDARUA
33 NYAMIRA
34 MARSABIT
35 WEST POKOT
36 VIHIGA
37 BUSIA
38 EMBU
39 KIRINYAGA
40 TANA-RIVER
41 LAIKIPIA
42 ELGEYO-MARAKWET
43 THARAKA-NITHI
44 TAITA-TAVETA
45 SAMBURU
46 ISIOLO
47 LAMU
TOTALS

POPULATION

EQUAL SHARE

2,356,914,048
2,250,766,684
2,019,982,493
2,136,162,465
2,155,575,004
1,726,680,977
1,853,198,141
1,859,364,404
904,942,559
1,593,438,110
1,723,762,569
1,516,934,806
1,604,384,470
1,641,189,350
746,151,972
1,240,795,640
1,149,952,045
1,135,443,923
884,712,618
696,026,223
445,357,078
315,582,735
120,000,000,000

851,063,830
851,063,830
851,063,830
851,063,830
851,063,830
851,063,830
851,063,830
851,063,830
851,063,830
851,063,830
851,063,830
851,063,830
851,063,830
851,063,830
851,063,830
851,063,830
851,063,830
851,063,830
851,063,830
851,063,830
851,063,830
851,063,830
40,000,000,000

POVERTY

405,265,999
462,899,339
620,599,462
108,932,109
294,336,695
425,700,569
388,944,343
362,812,101
302,433,894
461,347,528
300,029,362
421,936,516
275,870,253
177,065,894
237,101,825
251,525,254
267,519,268
176,574,635
204,323,839
227,920,234
118,433,341
40,697,799
24,000,000,000

LAND AREA

FISCAL RESPONSIBILITY

TOTAL ALLOCATION

% OF TOTAL

107,967,012
107,967,012
153,602,119
406,766,465
107,967,012
204,586,760
107,967,012
107,967,012
1,079,670,118
170,302,928
107,967,012
107,967,012
107,967,012
107,967,012
713,887,125
175,735,520
107,967,012
107,967,012
317,300,502
390,444,545
470,566,450
116,510,055
12,000,000,000

85,106,383
85,106,383
85,106,383
85,106,383
85,106,383
85,106,383
85,106,383
85,106,383
85,106,383
85,106,383
85,106,383
85,106,383
85,106,383
85,106,383
85,106,383
85,106,383
85,106,383
85,106,383
85,106,383
85,106,383
85,106,383
85,106,383
4,000,000,000

3,806,317,271
3,757,803,248
3,730,354,287
3,588,031,252
3,494,048,924
3,293,138,519
3,286,279,709
3,266,313,730
3,223,216,785
3,161,258,779
3,067,929,156
2,983,008,546
2,924,391,947
2,862,392,468
2,633,311,135
2,604,226,625
2,461,608,538
2,356,155,782
2,342,507,172
2,250,561,215
1,970,527,082
1,408,960,801
200,000,000,000

1.9
1.9
1.9
1.8
1.7
1.6
1.6
1.6
1.6
1.6
1.5
1.5
1.5
1.4
1.3
1.3
1.2
1.2
1.2
1.1
1.0
0.7
100

TOTAL ALLOC. VS.

LAMU

2.7
2.7
2.6
2.5
2.5
2.3
2.3
2.3
2.3
2.2
2.2
2.1
2.1
2.0
1.9
1.8
1.7
1.7
1.7
1.6
1.4
1.0

COMMISSION ON REVENUE ALLOCATION

BAR CHARTS OF ALLOCATION TO EACH COUNTY
A SAMPLE YEAR: KSHS.200 BILLION

COMMISSION ON REVENUE ALLOCATION

BAR CHARTS OF PER CAPITA ALLOCATION BY COUNTY
A SAMPLE YEAR: KSHS.200 BILLION