Makueni County Revenue Administration Policy 2022

Abstract

The overarching goal of the County as envisioned in Makueni Vision 2025 is Prosperous value based county with a high quality of life. The plan envisions an increased Own Source Revenue (OSR) mobilization to ensure the proportion of the total resource basket from OSR doubles from the current 5 per cent to 10 per cent by the year 2025. The County has been heavily reliant on National Government transfers, which have been increasing at a decreasing rate. Additionally, the equitable transfer is exogenously determined and dependent on the performance of the National economy while the OSR is dependent on county’s capacity to mobilize. The overreliance on the transfers poses a great risk to the envisioned socio-economic transformation and thus the need for the revenue administration policy. The Revenue Administration Policy has been developed through a consultative process that involved the community members, private sector and public sector stakeholders at National and County level. The policy has been informed by the National Policy to Support Enhancement of County Governments’ Own-Source Revenue Policy by The National Treasury which has taken into consideration the current status of the county economy, fiscal challenges and the opportunities arising at the decentralized unit. It has also taken into account some of the lessons learnt and best practices from the defunct Local Authorities.