Local Government Property Tax Administration and Collaboration With Central Government.
Property taxes are a major source of revenue at sub-national levels in most countries, but their administration is complex, and in most cases the process involves both national and sub-national governments. In Kenya, county governments have legislative authority to levy property taxes and the responsibility to finance some of the cost of the services they provide. This study examines existing and potential areas of collaboration between national and county governments in property tax administration using case studies of Kiambu, Laikipia and Machakos Counties.
Automation for County Own Source Revenue: Gaps, Challenges and Solutions.
Thirty Four (34) Counties have acquired revenue management systems from various vendors. However, 97% of these Counties have only been able to utilize the Revenue Collection module and not other processes.
Performance Contract Management for Enhancing County Own Source Revenue.
While most counties have initiated the process of performance contracting such as capacity building, identification of indicators and targets, negotiation, vetting and signing of performance contracts, they have not consistently undertaken the rest of the process i.e mid-year performance review, performance evaluation and released evaluation results. Counties have not implemented performance contracting fully.
Key Issues from Peer to Peer Learning on Revenue Mobilization and Administration
The County Governments in Kenya have three sources of finances namely the equitable share, conditional grants and own sources revenues (OSR). On average the own sources revenues finances approximately, 11 percent of their expenditures. The county governments have a narrow tax assignment
and responsibility. Article 209(3)(4) of the Constitution assigns property rates, entertainment taxes and allows them to impose charges for the services they provide. In addition, parliament can assign counties more taxes by legislation.
Digital Mapping for Effective Participatory Budgeting
GIS maps developed with citizens can enhance development planning, equitable sharing of resources as well as communication and public relations. Traditionally Counties limited their use of GIS mapping to spatial plans prepared by their Lands, Physical Planning and Urban Development departments. Information on projects that seek to build the capacity of Wananchi to improve their lives and to determine their development paths and cut across more departments and sectors was considered in PB GIS projects mapping initiative.
Public Participation in Laikipia Kitui & Kwale.
GROOTS Kenya and NCCK, with the support from DIAKONIA Sweden, are currently piloting the “Kaunti bora – jukumu letu” project to promote public participation in county governance processes in Laikipia, Kitui and Kwale County. To this end they commissioned a rapid survey on public participation in county governance processes in Laikipia, Kitui and Kwale Counties in November 2013.
Strengthening Accountability for Trade Growth.
Since its reestablishment, the East African Community (EAC) has formulated policies to initiate cooperation in different areas of focus as per the East African Community Treaty. The Treaty, in Article 7(a), proclaims that the Community is “people-centred” and “market-driven”. To give effect to the people centeredness of the Community, the policies that are crafted in different areas of cooperation have to reflect the interests, needs and rights of the people of East Africa.
Review of status of Public Participation, and County Information Dissemination Frameworks.
Public participation is a principle that has been given prominence in the Constitution of Kenya 2010. Participation should imbue all public affairs and be promoted by both Non-State Actors and the State acting in public interest. The Constitution sets key requirements for the legislature at both levels of government to provide frameworks for public participation in governance processes.
Social Accountability in Africa: Practitioners’ Experiences and Lessons.
A collection of case studies from Africa on social accountability. This collection attempts to build a consolidated body of knowledge on social accountability efforts across the continent. The case studies are diverse and present unique approaches to how social accountability strategies and interventions are implemented within different countries.