COMMISSION ON REVENUE ALLOCATION

COMMISSION ON REVENUE ALLOCATION

Promoting an equitable society
RECOMMENDATIONS ON SHARING OF REVENUE RAISED BY THE NATIONAL
GOVERNMENT BETWEEN THE NATIONAL GOVERNMENT AND COUNTY
GOVERNMENTS AND AMONG COUNTY GOVERNMENTS

26 April 2012

COMMISSION ON REVENUE ALLOCATION

TABLE OF CONTENT

Page

1. SHARING OF REVENUE RAISED NATIONALLY................................................................. .....................................................1

2. PROCESS OF APPROVING THE FORMULA.................................................. ............................................................................2
3. AUDITED GOVERNMENT EXCHEQUER RECEIPTS FY 2010/2011.............. ......................................................................3
4. VERTICAL ALLOCATION RECOMMENDED SHARE....................................... .....................................................................4
5. PEER-TO-PEER LEARNING................................................................................... ....................................................................5
6. PUBLIC PARTICIPATION....................................................................................... ....................................................................6
7. ATTRIBUTES OF A GOOD FORMULA................................................................... ....................................................................7
8. PARAMETERS CHOOSEN FOR SHARING REVENUE......................................... ....................................................................8
9. POPULATION........................................................................................................ ......................................................................9
10. POVERTY.......................................................................................................... .....................................................................10-11
11. BASIC EQUAL SHARE.......................................................................................... .....................................................................12
12. LAND SIZE............................................................................................................ ......................................................................13
13. FISCAL RESPONSIBILITY.................................................................................... .....................................................................14
14. EQUITABLE SHARE FORMULA.......................................................................... .....................................................................15
15. HOW WEIGHTS ARE ASSIGNED........................................................................ .....................................................................16
16. PARAMETERS SUMMARY AND PIE CHART................................................. .....................................................................17-18
17. PARAMETER, WEIGHTS AND AMOUNTS ......................................................................19
18. AMOUNTS TO BE SHARED DIAGRAM...................................................................20
19. SHARING OF REVENUE BASED ON POPULATION....... ..................................................................21-22
20. SHARING OF REVENUE BASED ON EQUAL SHARE.. ..................................................................23-24
21. SHARING OF REVENUE BASED ON LEVELS OF POVERTY... ..................................................................25-26
22. SHARING OF REVENUE BASED ON LAND AREA.. .................................................................27-28
23. SHARING OF REVENUE BASED ON FISICAL RESPONSIBILITY. ..................................................................29-30
24. TOTAL EQUTABLE SHARE TO EACH COUNTY............................................. .....................................................................31-32
25. PER CAPITA ALLOCATION FOR EACH COUNTY.......................................... ....................................................................33-34
26. BAR CHART OF ALLOCATION TO EACH COUNTY............................................. ....................................................................35
27. BAR CHART OF PER CAPITA ALLOCATION....................................................... ....................................................................36
28. EQUAL ALLOCATION AMONG COUNTIES......................................................... ....................................................................37
29. EQUAL ALLOCATION ON BASIS OF POPULATION........................................... ....................................................................38
30. CONTRIBUTION OF EACH PARAMETER IN THE FORMULA........................... ....................................................................39

COMMISSION ON REVENUE ALLOCATION

SHARING OF REVENUE RAISED NATIONALLY
REVENUE
RAISED NATIONALLY

100%

100%
< 84.5%

> 15%

0.5%

EQULIZATION FUND
NATIONAL SHARE

COUNTIES SHARE

FORMULA

SHARING AMONG 47 COUNTY GOVERNMENTS

COMMISSION ON REVENUE ALLOCATION

BASIS (FORMULA) OF DIVISION OF REVENUE RAISED NATIONALLY
PROCESS OF APPROVING THE FORMULA BY (SENATE,) NATIONAL ASSEMBLY

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

PEER-TO-PEER LEARNING
THE COMMISSIONERS VISITED THE FINANCIAL AND FISCAL
FINANCE COMMISSION OF SOUTH AFRICA
UGANDA LOCAL GOVERNMENT FINANCE COMMISSION WAS
INVITED IN APRIL 2011 FOR A KNOWLEDGE-SHARING FORUM
TWO COMMISSIONERS AND ONE STAFF MEMBER ATTENDED
A FISCAL DECENTRALISATION AND LOCAL GOVERNANCE
COURSE AT ANDREW YOUNG SCHOOL OF PUBLIC POLICY AT
GEORGIA STATE UNIVERSITY, USA
DESK RESEARCH WAS CONDUCTED ON THE EXPERIENCES IN
OTHER COUNTRIES INCLUDING NIGERIA, SOUTH AFRICA,
UGANDA,RWANDA,INDIA, INDONESIA, PHILIPPINES,
AUSTRALIA, CANADA, AND USA
5

COMMISSION ON REVENUE ALLOCATION

PUBLIC PARTICIPATION

PROFESSIONAL GROUPS
FOCUS GROUP DISCUSSIONS
COUNTY PROFESSIONAL FORUMS
RELIGIOUS GROUPS

COMMISSION ON REVENUE ALLOCATION

ATTRIBUTES OF A GOOD REVENUE SHARING

FORMULA AMONG COUNTY GOVERNMENTS
1.

AS SIMPLE AS POSSIBLE ;

2.

BASED ON AVAILABLE OFFICIAL DATA ;

3.

HAS INCENTIVES FOR EFFICIENT FISCAL MANAGEMENT;

4.

MINIMISE INEQUALITIES AMONG COUNTIES; AND

5.

GIVES EFFECT TO THE PROVISIONS OF THE CONSTITUTION

COMMISSION ON REVENUE ALLOCATION

PARAMETERS CHOSEN FOR SHARING AMONG

COUNTY GOVERNMENTS
1.

POPULATION

2.

POVERTY INDEX

3.

LAND AREA

4.

BASIC SHARE

5.

FISCAL RESPONSIBILITY

COMMISSION ON REVENUE ALLOCATION

POPULATION
USE OFFICIAL DATA FROM K.N.B.S
THE SELECTION IS BASED ON TWO FACTORS:-

COST OF SERVICES DEPEND ON POPULATION

SIZE
PROMOTION OF EQUITABLE SOCIETY ON PER
CAPITA BASIS

COMMISSION ON REVENUE ALLOCATION

POVERTY

USE OFFICIAL DATA FROM K.N.B.S

SELECTION OF POVERTY INDEX IS BASED
ON:POVERTY COMPONENT TREATS EVERY
POOR KENYAN EQUALLY IRRESPECTIVE
OF LOCATION

10

COMMISSION ON REVENUE ALLOCATION

MAMA EKAI

11

COMMISSION ON REVENUE ALLOCATION

BASIC EQUAL SHARE

EVERY COUNTY HAS FIXED EXPENSES

IRRESPECTIVE OF SIZE, POPULATION
AND POVERTY LEVELS

12

COMMISSION ON REVENUE ALLOCATION

LAND SIZE

USE OFFICIAL DATA FROM K.N.B.S

COST OF SERVICE DELIVERY DEPENDS ON
THE SIZE OF A COUNTY
TO ENSURE EQUITY,PLACED MINIMUM
AND MAXIMUM CONTRIBUTION TO TOTAL
LAND MASS AT 1% AND 10% RESPECTIVELY
BINDING INTRODUCES AFFIRMATIVE
ACTION IN FAVOUR OF VERY SMALL
COUNTIES
13

COMMISSION ON REVENUE ALLOCATION

FISCAL RESPONSIBILITY

BUILDS FINANCIAL PERFORMANCE

INCENTIVE MECHANISM THAT WILL
ENSURE THAT;
FISCAL MANAGEMENT
EXPLOITATION OF REVENUE POTENTIAL

INITIAL EQUAL WEIGHT SINCE THERE ARE

NO HISTORICAL FISCAL PERFORMANCE
EVALUATION MEASURES
14

COMMISSION ON REVENUE ALLOCATION

COUNTY EQUITABLE SHARE FORMULA
47
EQUITABLE SHARE Ca= (Pi + PVi +Ai+BSi+ FRi)
i 1

WHERE

Ca

COUNTY REVENUE SHARE

COUNTYs SHARE OF POPULATION COMPONENT

PV =

COUNTYs SHARE OF POVERTY COMPONENT

COUNTYs SHARE OF LAND AREA COMPONENT

BS

COUNTYS EQUAL SHARE COMPONENT

FR =

COUNTYS SHARE OF FISCAL RESPONSIBILITY COMPONENT

15

COMMISSION ON REVENUE ALLOCATION

HOW ARE WEIGHTS ASSIGNED?

1. EXTENT TO WHICH A PARAMETER GIVES

EFFECT TO THE PROVISIONS OF THE
CONSTITUTION;
2. SIMULATIONS RUN SEVERAL SCENARIOS

16

COMMISSION ON REVENUE ALLOCATION

SUMMARY
PARAMETER

POPULATION

60

EQUAL SHARE

20

POVERTY

12

LAND AREA

FISCAL RESPONSIBILITY

TOTAL

100
17

COMMISSION ON REVENUE ALLOCATION

PARAMETERS AND WEIGHTS IN THE HORIZONTAL
FORMULA

Population
60%
Basic Equal
Share 20%
Poverty
12%
Area 6%

60%

Fiscal
Responsibility
Fiscal
2%
Responsibili
ty 2%
18

COMMISSION ON REVENUE ALLOCATION

PARAMETER, WEIGHTS AND AMOUNTS
A SAMPLE YEAR: KSH.200 BILLION

PARAMETER
1.

POPULATION

KSHS

60%

120,000,000,000

2. EQUAL SHARE

20%

40,000,000,000

3. LEVELS OF POVERTY

12%

24,000,000,000

4. LAND AREA

6%

12,000,000,000

5. FISCAL RESPONSIBILITY

2%

4,000,000,000

TOTAL

100

19

200,000,000,000

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

20

COMMISSION ON REVENUE ALLOCATION

SHARING OF REVENUE BASED ON POPULATION
(POPULATION 60% = KSHS 120,000,000,000)
COUNTY

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25

NAIROBI CITY
KAKAMEGA
BUNGOMA
KIAMBU
NAKURU
MERU
KISII
KILIFI
MACHAKOS
MANDERA
KITUI
KISUMU
HOMA-BAY
MURANG'A
MOMBASA
MIGORI
UASIN-GISHU
MAKUENI
TURKANA
NAROK
SIAYA
TRANS-NZOIA
KERICHO
NANDI
BOMET

POPULATION

3,138,369
1,660,651
1,630,934
1,623,282
1,603,325
1,356,301
1,152,282
1,109,735
1,098,584
1,025,756
1,012,709
968,909
963,794
942,581
939,370
917,170
894,179
884,527
855,399
850,920
842,304
818,757
758,339
752,965
724,186

PER CAPITA (KSH.)

3,108
3,108
3,108
3,108
3,108
3,108
3,108
3,108
3,108
3,108
3,108
3,108
3,108
3,108
3,108
3,108
3,108
3,108
3,108
3,108
3,108
3,108
3,108
3,108
3,108

21

TOTAL ALLOC.(KSH.)

9,754,036,101
5,161,295,503
5,068,935,206
5,045,152,826
4,983,126,564
4,215,377,133
3,581,287,040
3,449,051,164
3,414,393,908
3,188,044,827
3,147,494,812
3,011,364,618
2,995,467,222
2,929,537,318
2,919,557,545
2,850,560,049
2,779,104,129
2,749,105,759
2,658,576,071
2,644,655,360
2,617,876,873
2,544,692,908
2,356,914,048
2,340,211,681
2,250,766,684

% OF TOTAL ALLOC.

8.1
4.3
4.2
4.2
4.2
3.5
3.0
2.9
2.8
2.7
2.6
2.5
2.5
2.4
2.4
2.4
2.3
2.3
2.2
2.2
2.2
2.1
2.0
2.0
1.9

COMMISSION ON REVENUE ALLOCATION

SHARING OF REVENUE BASED ON POPULATION
(POPULATION 60% = KSHS 120,000,000,000) Cont
COUNTY

26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47

NYERI
KAJIADO
WAJIR
KWALE
GARISSA
NYAMIRA
NYANDARUA
BARINGO
VIHIGA
KIRINYAGA
EMBU
WEST POKOT
BUSIA
LAIKIPIA
ELGEYO-MARAKWET
THARAKA-NITHI
MARSABIT
TAITA-TAVETA
TANA-RIVER
SAMBURU
ISIOLO
LAMU
TOTALS

POPULATION

PER CAPITA (KSH.)

693,558
687,312
661,941
649,931
623,060
598,252
596,268
555,561
554,622
528,054
516,212
512,690
488,075
399,227
369,998
365,330
291,166
284,657
240,075
223,947
143,294
101,539
38,610,097

3,108
3,108
3,108
3,108
3,108
3,108
3,108
3,108
3,108
3,108
3,108
3,108
3,108
3,108
3,108
3,108
3,108
3,108
3,108
3,108
3,108
3,108
3,108

22

TOTAL ALLOC.(KSH.)

2,155,575,004
2,136,162,465
2,057,309,517
2,019,982,493
1,936,467,551
1,859,364,404
1,853,198,141
1,726,680,977
1,723,762,569
1,641,189,350
1,604,384,470
1,593,438,110
1,516,934,806
1,240,795,640
1,149,952,045
1,135,443,923
904,942,559
884,712,618
746,151,972
696,026,223
445,357,078
315,582,735
120,000,000,000

% OF TOTAL ALLOC.

1.8
1.8
1.7
1.7
1.6
1.5
1.5
1.4
1.4
1.4
1.3
1.3
1.3
1.0
1.0
0.9
0.8
0.7
0.6
0.6
0.4
0.3
100.0

COMMISSION ON REVENUE ALLOCATION

SHARING OF REVENUE BASED ON BASIC EQUAL SHARE
(BASIC EQUAL SHARE 20% = KSHS 40,000,000,000)
COUNTY

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25

TOTAL SHARE(KSH.)

NAIROBI CITY
KAKAMEGA
BUNGOMA
KIAMBU
NAKURU
MERU
KISII
KILIFI
MACHAKOS
MANDERA
KITUI
KISUMU
HOMA-BAY
MURANG'A
MOMBASA
MIGORI
UASIN-GISHU
MAKUENI
TURKANA
NAROK
SIAYA
TRANS-NZOIA
KERICHO
NANDI
BOMET

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

23

% OF TOTAL ALLOC.

2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1

COMMISSION ON REVENUE ALLOCATION

SHARING OF REVENUE BASED ON EQUAL SHARE
(EQUAL SHARE 20% = KSHS 40,000,000,000) Cont
COUNTY

26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47

NYERI
KAJIADO
W AJIR
KW ALE
GARISSA
NYAMIRA
NYANDARUA
BARINGO
VIHIGA
KIRINYAGA
EMBU
W EST POKOT
BUSIA
LAIKIPIA
ELGEYO-MARAKW ET
THARAKA-NITHI
MARSABIT
TAITA-TAVETA
TANA-RIVER
SAMBURU
ISIOLO
LAMU
TOTALS

TOTAL SHARE(KSH.)

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

24

% OF TOTAL ALLOC.

2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
100.0

COMMISSION ON REVENUE ALLOCATION

SHARING OF REVENUE BASED ON LEVELS OF POVERTY
(LEVELS OF POVERTY 12% = KSHS 24,000,000,000)
COUNTY

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

POPULATION

1,025,756
1,660,651
1,630,934
855,399
1,109,735
3,138,369
1,152,282
1,603,325
1,012,709
1,098,584
884,527
661,941
649,931
968,909
917,170
963,794
818,757
894,179
1,356,301
1,623,282
752,965
724,186
939,370
512,690
623,060

% OF POOR

85.7
52.1
52.2
92.9
66.9
22.0
59.8
41.8
62.5
57.0
63.8
84.4
72.9
45.0
45.8
43.1
50.1
44.6
27.5
22.8
47.2
48.8
37.6
68.7
54.5

NUMBER OF POOR

PER CAPITA

TOTAL ALLOC.(KSH.)

% OF TOTAL ALLOC.

879,073
865,199
851,348
794,666
742,413
690,441
689,065
670,190
632,943
626,193
564,328
558,678
473,800
436,009
420,064
415,395
410,197
398,804
372,983
370,108
355,399
353,403
353,203
352,218
339,568

1,310
1,310
1,310
1,310
1,310
1,310
1,310
1,310
1,310
1,310
1,310
1,310
1,310
1,310
1,310
1,310
1,310
1,310
1,310
1,310
1,310
1,310
1,310
1,310
1,310

1,151,440,502
1,133,268,216
1,115,124,874
1,040,880,964
972,438,210
904,364,071
902,561,025
877,838,169
829,051,102
820,209,394
739,176,901
731,776,304
620,599,462
571,099,944
550,214,375
544,099,219
537,290,752
522,367,247
488,545,919
484,780,825
465,514,702
462,899,339
462,637,833
461,347,528
444,777,682

4.8
4.7
4.6
4.3
4.1
3.8
3.8
3.7
3.5
3.4
3.1
3.0
2.6
2.4
2.3
2.3
2.2
2.2
2.0
2.0
1.9
1.9
1.9
1.9
1.9

25

COMMISSION ON REVENUE ALLOCATION

SHARING OF REVENUE BASED ON LEVELS OF POVERTY
(LEVELS OF POVERTY 12% = KSHS 24,000,000,000) Cont
COUNTY

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

POPULATION

555,561
488,075
942,581
758,339
842,304
596,268
850,920
598,252
291,166
554,622
693,558
516,212
369,998
399,227
240,075
223,947
284,657
528,054
365,330
143,294
687,312
101,539
38,610,097

% OF POOR

58.5
66.0
33.2
40.8
35.6
49.8
33.7
46.3
79.3
41.3
32.4
40.8
55.2
48.1
75.4
77.7
54.8
25.6
36.9
63.1
12.1
30.6
46.6

NUMBER OF POOR

PER CAPITA

TOTAL ALLOC.(KSH.)

% OF TOTAL ALLOC.

325,003
322,130
312,937
309,402
299,860
296,941
286,760
276,991
230,895
229,059
224,713
210,614
204,239
192,028
181,017
174,007
155,992
135,182
134,807
90,419
83,165
31,071
18,322,918

1,310
1,310
1,310
1,310
1,310
1,310
1,310
1,310
1,310
1,310
1,310
1,310
1,310
1,310
1,310
1,310
1,310
1,310
1,310
1,310
1,310
1,310
1,310

425,700,569
421,936,516
409,895,716
405,265,999
392,767,437
388,944,343
375,608,357
362,812,101
302,433,894
300,029,362
294,336,695
275,870,253
267,519,268
251,525,254
237,101,825
227,920,234
204,323,839
177,065,894
176,574,635
118,433,341
108,932,109
40,697,799
24,000,000,000

1.8
1.8
1.7
1.7
1.6
1.6
1.6
1.5
1.3
1.3
1.2
1.1
1.1
1.0
1.0
0.9
0.9
0.7
0.7
0.5
0.5
0.2
100

26

COMMISSION ON REVENUE ALLOCATION

SHARING OF REVENUE BASED ON LAND AREA
(LAND AREA 6% = KSHS 12,000,000,000)
COUNTY

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25

MARSABIT
TURKANA
WAJIR
GARISSA
TANA-RIVER
KITUI
MANDERA
ISIOLO
KAJIADO
SAMBURU
NAROK
TAITA-TAVETA
KILIFI
BARINGO
LAIKIPIA
WEST POKOT
KWALE
MAKUENI
NAKURU
MERU
LAMU
MACHAKOS
BOMET
BUNGOMA
BUSIA

KM SQUARE

% OF TOTAL LAND AREA

TOTAL ALLOC.(KSH.)

% OF TOTAL ALLOC.

70,961
68,680
56,686
44,175
38,437
30,497
25,992
25,336
21,901
21,022
17,933
17,084
12,610
11,015
9,462
9,169
8,270
8,009
7,495
6,936
6,273
6,208
2,471
3,593
1,134

12.21
11.81
9.75
7.60
6.61
5.25
4.47
4.36
3.77
3.62
3.08
2.94
2.17
1.89
1.63
1.58
1.42
1.38
1.29
1.19
1.08
1.07
0.43
0.62
0.20

1,079,670,118
1,079,670,118
1,052,817,700
820,460,645
713,887,125
566,410,369
482,739,170
470,566,450
406,766,465
390,444,545
333,070,804
317,300,502
234,199,493
204,586,760
175,735,520
170,302,928
153,602,119
148,747,147
139,206,216
128,825,787
116,510,055
115,304,669
107,967,012
107,967,012
107,967,012

9.0
9.0
8.8
6.8
5.9
4.7
4.0
3.9
3.4
3.3
2.8
2.6
2.0
1.7
1.5
1.4
1.3
1.2
1.2
1.1
1.0
1.0
0.9
0.9
0.9

27

COMMISSION ON REVENUE ALLOCATION

SHARING OF REVENUE BASED ON LAND AREA
(LAND AREA 6% = KSHS 12,000,000,000) Cont
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47

COUNTY

KM SQUARE % OF TOTAL LAND AREA

ELGEYO-MARAKWET
EMBU
HOMA-BAY
KAKAMEGA
KERICHO
KIAMBU
KIRINYAGA
KISII
KISUMU
MIGORI
MOMBASA
MURANG'A
NAIROBI CITY
NANDI
NYAMIRA
NYANDARUA
NYERI
SIAYA
THARAKA-NITHI
TRANS-NZOIA
UASIN-GISHU
VIHIGA
TOTALS

3,030
2,818
3,183
3,051
2,479
2,543
1,479
1,318
2,086
2,596
219
2,559
695
2,884
899
3,245
3,337
2,530
2,639
2,496
3,345
531
581,313

0.52
0.48
0.55
0.52
0.43
0.44
0.25
0.23
0.36
0.45
0.04
0.44
0.12
0.50
0.15
0.56
0.57
0.44
0.45
0.43
0.58
0.09
100.00

28

TOTAL ALLOC.(KSH.)

% OF TOTAL ALLOC.

107,967,012
107,967,012
107,967,012
107,967,012
107,967,012
107,967,012
107,967,012
107,967,012
107,967,012
107,967,012
107,967,012
107,967,012
107,967,012
107,967,012
107,967,012
107,967,012
107,967,012
107,967,012
107,967,012
107,967,012
107,967,012
107,967,012
12,000,000,000

0.9
0.9
0.9
0.9
0.9
0.9
0.9
0.9
0.9
0.9
0.9
0.9
0.9
0.9
0.9
0.9
0.9
0.9
0.9
0.9
0.9
0.9
100.0

COMMISSION ON REVENUE ALLOCATION

SHARING OF REVENUE BASED ON FISCAL RESPONSIBILITY
(FISCAL RESPONSIBILITY 2% = KSHS 4,000,000,000)
COUNTY

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25

TOTAL SHARE(KSH.)

NAIROBI CITY
KAKAMEGA
BUNGOMA
KIAMBU
NAKURU
MERU
KISII
KILIFI
MACHAKOS
MANDERA
KITUI
KISUMU
HOMA-BAY
MURANG'A
MOMBASA
MIGORI
UASIN-GISHU
MAKUENI
TURKANA
NAROK
SIAYA
TRANS-NZOIA
KERICHO
NANDI
BOMET

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

29

% OF TOTAL ALLOC.

2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1

COMMISSION ON REVENUE ALLOCATION

SHARING OF REVENUE BASED ON FISCAL RESPONSIBILITY
(FISCAL RESPONSIBILITY 2% = KSHS 4,000,000,000) Cont
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47

COUNTY

TOTAL SHARE(KSH.)

NYERI
KAJIADO
W AJIR
KW ALE
GARISSA
NYAMIRA
NYANDARUA
BARINGO
VIHIGA
KIRINYAGA
EMBU
W EST POKOT
BUSIA
LAIKIPIA
ELGEYO-MARAKW ET
THARAKA-NITHI
MARSABIT
TAITA-TAVETA
TANA-RIVER
SAMBURU
ISIOLO
LAMU
TOTALS

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

30

% OF TOTAL ALLOC.

2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
2.1
100.0

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

31

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

32

LAND AREA

FISCAL RESPONSIBILITY

TOTAL ALLOCATION

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

TOTAL ALLOC. VS.

% OF TOTAL
LAMU

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

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

PER CAPITAL ALLOCATION FOR EACH COUNTY GOVERNMENT
A SAMPLE YEAR: KSHS.200 BILLION
COUNTY

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25

LAMU
ISIOLO
MARSABIT
TANA-RIVER
SAMBURU
TAITA-TAVETA
W AJIR
TURKANA
ELGEYO-MARAKW ET
GARISSA
LAIKIPIA
THARAKA-NITHI
W EST POKOT
BUSIA
BARINGO
KW ALE
EMBU
MANDERA
VIHIGA
NYANDARUA
NYAMIRA
KIRINYAGA
KITUI
KAJIADO
BOMET

TOTAL POPULATION

101,539
143,294
291,166
240,075
223,947
284,657
661,941
855,399
369,998
623,060
399,227
365,330
512,690
488,075
555,561
649,931
516,212
1,025,756
554,622
596,268
598,252
528,054
1,012,709
687,312
724,186

TOTAL ALLOCATION(KSH.)

1,408,960,801
1,970,527,082
3,223,216,785
2,633,311,135
2,250,561,215
2,342,507,172
4,778,073,733
5,715,297,367
2,461,608,538
4,137,876,091
2,604,226,625
2,356,155,782
3,161,258,779
2,983,008,546
3,293,138,519
3,730,354,287
2,924,391,947
5,758,394,712
3,067,929,156
3,286,279,709
3,266,313,730
2,862,392,468
5,479,126,496
3,588,031,252
3,757,803,248

33

PER CAPITA
ALLOCATION(KSH.)

PER CAPITA VS
NAIROBI

13,876
13,752
11,070
10,969
10,050
8,229
7,218
6,681
6,653
6,641
6,523
6,449
6,166
6,112
5,928
5,740
5,665
5,614
5,532
5,511
5,460
5,421
5,410
5,220
5,189

3.7
3.7
3.0
2.9
2.7
2.2
1.9
1.8
1.8
1.8
1.7
1.7
1.7
1.6
1.6
1.5
1.5
1.5
1.5
1.5
1.5
1.5
1.5
1.4
1.4

COMMISSION ON REVENUE ALLOCATION

PER CAPITA ALLOCATION FOR EACH COUNTY GOVERNMENT Cont
A SAMPLE YEAR: KSHS.200 BILLION
COUNTY

26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47

MAKUENI
NANDI
NAROK
TRANS-NZOIA
KILIFI
NYERI
KERICHO
UASIN-GISHU
MIGORI
SIAYA
MACHAKOS
KISII
KISUMU
HOMA-BAY
MOMBASA
MURANG'A
BUNGOMA
KAKAMEGA
NAKURU
MERU
KIAMBU
NAIROBI CITY
TOTALS

TOTAL POPULATION

884,527
752,965
850,920
818,757
1,109,735
693,558
758,339
894,179
917,170
842,304
1,098,584
1,152,282
968,909
963,794
939,370
942,581
1,630,934
1,660,651
1,603,325
1,356,301
1,623,282
3,138,369
38,610,097

TOTAL ALLOCATION(KSH.)

4,573,200,019
3,849,863,608
4,289,504,735
4,126,120,885
5,591,859,079
3,494,048,924
3,806,317,271
4,345,608,601
4,444,911,649
4,054,781,535
5,286,078,185
5,527,985,290
4,626,601,787
4,583,703,665
4,426,332,602
4,383,570,258
7,228,197,305
7,338,700,943
6,936,341,161
5,768,919,051
6,574,070,876
11,702,537,396
200,000,000,000

34

PER CAPITA
ALLOCATION(KSH.)

PER CAPITA VS
NAIROBI

5,170
5,113
5,041
5,039
5,039
5,038
5,019
4,860
4,846
4,814
4,812
4,797
4,775
4,756
4,712
4,651
4,432
4,419
4,326
4,253
4,050
3,729
5,180

1.4
1.4
1.4
1.4
1.4
1.4
1.3
1.3
1.3
1.3
1.3
1.3
1.3
1.3
1.3
1.2
1.2
1.2
1.2
1.1
1.1
1.0

COMMISSION ON REVENUE ALLOCATION

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

35

COMMISSION ON REVENUE ALLOCATION

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

36

COMMISSION ON REVENUE ALLOCATION

KSH.200 BILLION DIVIDED EQUALLY AMONG THE COUNTIES

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47

COUNTY
LAMU
ISIOLO
SAMBURU
TANA-RIVER
TAITA-TAVETA
MARSABIT
THARAKA-NITHI
ELGEYO-MARAKW ET
LAIKIPIA
BUSIA
W EST POKOT
EMBU
KIRINYAGA
VIHIGA
BARINGO
NYANDARUA
NYAMIRA
GARISSA
KW ALE
W AJIR
KAJIADO
NYERI
BOMET
NANDI
KERICHO
TRANS-NZOIA
SIAYA
NAROK
TURKANA
MAKUENI
UASIN-GISHU
MIGORI
MOMBASA
MURANG'A
HOMA-BAY
KISUMU
KITUI
MANDERA
MACHAKOS
KILIFI
KISII
MERU
NAKURU
KIAMBU
BUNGOMA
KAKAMEGA
NAIROBI CITY
TOTALS

A
100%

B
100%

BASIC EQUAL
SHARE

TOTAL
REVENUE_B

4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
200,000

4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
4,255
200,000

37

PER CAPITA (Ksh.)

PER CAPITA VS.NAIROBI

41,908
29,696
19,001
17,725
14,949
14,615
11,648
11,501
10,659
8,719
8,300
8,243
8,058
7,672
7,659
7,137
7,113
6,830
6,547
6,429
6,191
6,135
5,876
5,651
5,611
5,197
5,052
5,001
4,975
4,811
4,759
4,640
4,530
4,515
4,415
4,392
4,202
4,148
3,873
3,835
3,693
3,137
2,654
2,621
2,609
2,562
1,356
5,180

30.9
21.9
14.0
13.1
11.0
10.8
8.6
8.5
7.9
6.4
6.1
6.1
5.9
5.7
5.6
5.3
5.2
5.0
4.8
4.7
4.6
4.5
4.3
4.2
4.1
3.8
3.7
3.7
3.7
3.5
3.5
3.4
3.3
3.3
3.3
3.2
3.1
3.1
2.9
2.8
2.7
2.3
2.0
1.9
1.9
1.9
1.0

COMMISSION ON REVENUE ALLOCATION

KSH.200 BILLION DIVIDED ON THE BASIS OF POPULATION ONLY
A
100%
POPULATION

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47

COUNTY
NAIROBI CITY
KAKAMEGA
BUNGOMA
KIAMBU
NAKURU
MERU
KISII
KILIFI
MACHAKOS
MANDERA
KITUI
KISUMU
HOMA-BAY
MURANG'A
MOMBASA
MIGORI
UASIN-GISHU
MAKUENI
TURKANA
NAROK
SIAYA
TRANS-NZOIA
KERICHO
NANDI
BOMET
NYERI
KAJIADO
W AJIR
KW ALE
GARISSA
NYAMIRA
NYANDARUA
BARINGO
VIHIGA
KIRINYAGA
EMBU
W EST POKOT
BUSIA
LAIKIPIA
ELGEYO-MARAKW ET
THARAKA-NITHI
MARSABIT
TAITA-TAVETA
TANA-RIVER
SAMBURU
ISIOLO
LAMU
TOTALS

B
100%
TOTAL
REVENUE_B

No.

3,138,369
1,660,651
1,630,934
1,623,282
1,603,325
1,356,301
1,152,282
1,109,735
1,098,584
1,025,756
1,012,709
968,909
963,794
942,581
939,370
917,170
894,179
884,527
855,399
850,920
842,304
818,757
758,339
752,965
724,186
693,558
687,312
661,941
649,931
623,060
598,252
596,268
555,561
554,622
528,054
516,212
512,690
488,075
399,227
369,998
365,330
291,166
284,657
240,075
223,947
143,294
101,539
38,610,097

38

16,257
8,602
8,448
8,409
8,305
7,026
5,969
5,748
5,691
5,313
5,246
5,019
4,992
4,883
4,866
4,751
4,632
4,582
4,431
4,408
4,363
4,241
3,928
3,900
3,751
3,593
3,560
3,429
3,367
3,227
3,099
3,089
2,878
2,873
2,735
2,674
2,656
2,528
2,068
1,917
1,892
1,508
1,475
1,244
1,160
742
526
200,000

PER CAPITA (Ksh.)

5,180
5,180
5,180
5,180
5,180
5,180
5,180
5,180
5,180
5,180
5,180
5,180
5,180
5,180
5,180
5,180
5,180
5,180
5,180
5,180
5,180
5,180
5,180
5,180
5,180
5,180
5,180
5,180
5,180
5,180
5,180
5,180
5,180
5,180
5,180
5,180
5,180
5,180
5,180
5,180
5,180
5,180
5,180
5,180
5,180
5,180
5,180
5,180

REVENUE VS.LAMU

30.9
16.4
16.1
16.0
15.8
13.4
11.3
10.9
10.8
10.1
10.0
9.5
9.5
9.3
9.3
9.0
8.8
8.7
8.4
8.4
8.3
8.1
7.5
7.4
7.1
6.8
6.8
6.5
6.4
6.1
5.9
5.9
5.5
5.5
5.2
5.1
5.0
4.8
3.9
3.6
3.6
2.9
2.8
2.4
2.2
1.4
1.0

COMMISSION ON REVENUE ALLOCATION

% CONTRIBUTION OF EACH PARAMETER IN THE FORMULA
COUNTY

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47

NAIROBI CITY
KAKAMEGA
BUNGOMA
NAKURU
KIAMBU
MERU
MANDERA
TURKANA
KILIFI
KISII
KITUI
MACHAKOS
W AJIR
KISUMU
HOMA-BAY
MAKUENI
MIGORI
MOMBASA
MURANG'A
UASIN-GISHU
NAROK
GARISSA
TRANS-NZOIA
SIAYA
NANDI
KERICHO
BOMET
KW ALE
KAJIADO
NYERI
BARINGO
NYANDARUA
NYAMIRA
MARSABIT
W EST POKOT
VIHIGA
BUSIA
EMBU
KIRINYAGA
TANA-RIVER
LAIKIPIA
ELGEYO-MARAKW ET
THARAKA-NITHI
TAITA-TAVETA
SAMBURU
ISIOLO
LAMU
TOTALS

60%

12%

6%

20%

Population

Poverty

Area

Basic Equal Share

83.3
70.3
70.1
71.8
76.7
73.1
55.4
46.5
61.7
64.8
57.4
64.6
43.1
65.1
65.4
60.1
64.1
66.0
66.8
64.0
61.7
46.8
61.7
64.6
60.8
61.9
59.9
54.1
59.5
61.7
52.4
56.4
56.9
28.1
50.4
56.2
50.9
54.9
57.3
28.3
47.6
46.7
48.2
37.8
30.9
22.6
22.4
60.0

7.7
15.4
15.4
12.7
7.4
8.5
20.0
18.2
17.4
16.3
15.1
15.5
15.3
12.3
11.9
16.2
12.4
10.5
9.4
12.0
8.8
10.7
13.0
9.7
12.1
10.6
12.3
16.6
3.0
8.4
12.9
11.8
11.1
9.4
14.6
9.8
14.1
9.4
6.2
9.0
9.7
10.9
7.5
8.7
10.1
6.0
2.9
12.0

39

0.9
1.5
1.5
2.0
1.6
2.2
8.4
18.9
4.2
2.0
10.3
2.2
22.0
2.3
2.4
3.3
2.4
2.4
2.5
2.5
7.8
19.8
2.6
2.7
2.8
2.8
2.9
4.1
11.3
3.1
6.2
3.3
3.3
33.5
5.4
3.5
3.6
3.7
3.8
27.1
6.7
4.4
4.6
13.5
17.3
23.9
8.3
6.0

7.3
11.6
11.8
12.3
12.9
14.8
14.8
14.9
15.2
15.4
15.5
16.1
17.8
18.4
18.6
18.6
19.1
19.2
19.4
19.6
19.8
20.6
20.6
21.0
22.1
22.4
22.6
22.8
23.7
24.4
25.8
25.9
26.1
26.4
26.9
27.7
28.5
29.1
29.7
32.3
32.7
34.6
36.1
36.3
37.8
43.2
60.4
20.0

2%
Fiscal
Responsibility

0.7
1.2
1.2
1.2
1.3
1.5
1.5
1.5
1.5
1.5
1.6
1.6
1.8
1.8
1.9
1.9
1.9
1.9
1.9
2.0
2.0
2.1
2.1
2.1
2.2
2.2
2.3
2.3
2.4
2.4
2.6
2.6
2.6
2.6
2.7
2.8
2.9
2.9
3.0
3.2
3.3
3.5
3.6
3.6
3.8
4.3
6.0
2.0

100%
Total

100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100