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RECOMMENDATIONS ON SHARING OF REVENUE RAISED BY THE NATIONAL

GOVERNMENT BETWEEN THE NATIONAL GOVERNMENT AND COUNTY

GOVERNMENTS AND AMONG COUNTY GOVERNMENTS

COMMISSION ON REVENUE ALLOCATION

COMMISSION ON REVENUE ALLOCATIONPromoting an equitable society

26 April 2012


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TABLE OF CONTENT

1. SHARING OF REVENUE RAISED NATIONALLY................................................................. .....................................................12. PROCESS OF APPROVING THE FORMULA.................................................. ............................................................................23. AUDITED GOVERNMENT EXCHEQUER RECEIPTS FY 2010/2011.............. ......................................................................34. VERTICAL ALLOCATION RECOMMENDED SHARE....................................... .....................................................................45. PEER-TO-PEER LEARNING................................................................................... ....................................................................56. PUBLIC PARTICIPATION....................................................................................... ....................................................................67. ATTRIBUTES OF A GOOD FORMULA................................................................... ....................................................................78. PARAMETERS CHOOSEN FOR SHARING REVENUE......................................... ....................................................................89. POPULATION........................................................................................................ ......................................................................910. POVERTY.......................................................................................................... .....................................................................10-1111. BASIC EQUAL SHARE.......................................................................................... .....................................................................1212. LAND SIZE............................................................................................................ ......................................................................13

13. FISCAL RESPONSIBILITY.................................................................................... .....................................................................1414. EQUITABLE SHARE FORMULA.......................................................................... .....................................................................1515. HOW WEIGHTS ARE ASSIGNED........................................................................ .....................................................................1616. PARAMETERS SUMMARY AND PIE CHART................................................. .....................................................................17-1817. PARAMETER, WEIGHTS AND AMOUNTS ......................................................................1918. AMOUNTS TO BE SHARED DIAGRAM...................................................................2019. SHARING OF REVENUE BASED ON POPULATION....... ..................................................................21-2220. SHARING OF REVENUE BASED ON EQUAL SHARE.. ..................................................................23-2421. SHARING OF REVENUE BASED ON LEVELS OF POVERTY... ..................................................................25-2622. SHARING OF REVENUE BASED ON LAND AREA.. .................................................................27-2823. SHARING OF REVENUE BASED ON FISICAL RESPONSIBILITY. ..................................................................29-3024. TOTAL EQUTABLE SHARE TO EACH COUNTY............................................. .....................................................................31-3225. PER CAPITA ALLOCATION FOR EACH COUNTY.......................................... ....................................................................33-3426. BAR CHART OF ALLOCATION TO EACH COUNTY............................................. ....................................................................3527. BAR CHART OF PER CAPITA ALLOCATION....................................................... ....................................................................3628. EQUAL ALLOCATION AMONG COUNTIES......................................................... ....................................................................3729. EQUAL ALLOCATION ON BASIS OF POPULATION........................................... ....................................................................3830. CONTRIBUTION OF EACH PARAMETER IN THE FORMULA........................... ....................................................................39

Page


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100%

> 15%

REVENUE

RAISED NATIONALLY100%

COUNTIES SHARE


< 84.5%

NATIONAL SHARE

0.5%

EQULIZATION FUND

FORMULA

SHARING AMONG 47 COUNTY GOVERNMENTS

1

SHARING OF REVENUE RAISED NATIONALLY


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BASIS (FORMULA) OF DIVISION OF REVENUE RAISED NATIONALLY

PROCESS OF APPROVING THE FORMULA BY (SENATE,) NATIONAL ASSEMBLY

2


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AUDITED YEAR 2010-2011 GOVERNMENT EXCHEQUER RECEIPTS

PARTICULARS 2010/11

SHS. MILLIONOpening balance 2,673Income Tax PAYE 137,054Income Tax Corporations 121,596

VAT Local Goods 90,211VAT Imported Goods 81,669Exercise Tax 80,566License under Traffic Act 2,463Customs Duties 46,071Other Taxes from International Trade 20,598

Stamp Duty 6,800Land Rent 1,073Other Profits & Dividends 9,085Profits & Dividends from CBK 2,000Interest Received 758Misc. Revenues 7,823Fines, Penalties & Fortitures & Other Charges 289SUB TOTAL SHAREABLE REVENUE 610,729Recurrent Recovery Over Issues 2008/09 2,457Development Recovery Over Issues 2008/09 815

Grants from Foreign Government through Exchequer 7,468Loans to Financial Institutions 33Loans from Foreign Government through Exchequer 17,016Loans to Non-Financial Public Enterprises 1,126Domestic lending T/Bills 4,000Domestic lending T/Bonds 186,300Civic Contingencies Fund Recoveries 1,075SUB TOTAL NOT SHAREABLE 220,290GRAND TOTAL 831,019

3


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RECOMMENDATIONS ON SHARING REVENUE RAISED NATIONALLY BETWEEN THENATIONAL AND COUNTY GOVERNMENTS FOR FINANCIAL YEAR 2012-2013

SHAREABLE AUDITED REVENUE FOR 2010-2011 = SHS.610 BILLION

COUNTYGOVERNMENT SHS.203

BILLION

33%

NATIONAL GOVERNMENT

SHS.407 BILLION

67%

4


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5

PEER-TO-PEER LEARNING

THE COMMISSIONERS VISITED THE FINANCIAL AND FISCAL

FINANCECOMMISSION OF SOUTH AFRICA

UGANDA LOCAL GOVERNMENT FINANCE COMMISSIONWAS

INVITED IN APRIL 2011 FOR A KNOWLEDGE-SHARING FORUM

TWO COMMISSIONERS AND ONE STAFF MEMBER ATTENDED

AFISCAL DECENTRALISATION AND LOCAL GOVERNANCE

COURSE AT ANDREW YOUNG SCHOOL OF PUBLIC POLICY AT

GEORGIA STATE UNIVERSITY, USA

DESK RESEARCHWAS CONDUCTED ON THE EXPERIENCES IN

OTHER COUNTRIES INCLUDING NIGERIA, SOUTH AFRICA,

UGANDA,RWANDA,INDIA, INDONESIA, PHILIPPINES,

AUSTRALIA, CANADA, AND USA


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6

PUBLIC PARTICIPATION

PROFESSIONAL GROUPS

FOCUS GROUP DISCUSSIONS

COUNTY PROFESSIONAL FORUMS

RELIGIOUS GROUPS


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1. AS SIMPLE AS POSSIBLE ;

2. BASED ONAVAILABLE OFFICIAL DATA ;

3. HAS INCENTIVES FOR EFFICIENT FISCAL MANAGEMENT;

4. MINIMISE INEQUALITIESAMONG COUNTIES; AND

5. GIVES EFFECT TO THE PROVISIONS OF THE CONSTITUTION


7

ATTRIBUTES OF A GOOD REVENUE SHARING

FORMULA AMONG COUNTY GOVERNMENTS


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1. POPULATION

2. POVERTY INDEX

3. LAND AREA

4. BASIC SHARE

5. FISCAL RESPONSIBILITY


8

PARAMETERS CHOSEN FOR SHARING AMONG

COUNTY GOVERNMENTS


11/41


9

POPULATION

USE OFFICIAL DATA FROM K.N.B.S

THE SELECTION IS BASED ON TWO FACTORS:-

COST OF SERVICES DEPEND ON POPULATIONSIZE

PROMOTION OF EQUITABLE SOCIETYON PER

CAPITA BASIS


12/41


10

POVERTY

USE OFFICIAL DATA FROM K.N.B.S

SELECTION OF POVERTY INDEX IS BASED

ON:-

POVERTY COMPONENT TREATS EVERY

POOR KENYAN EQUALLYIRRESPECTIVE

OF LOCATION


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MAMA EKAI

11


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12

BASIC EQUAL SHARE

EVERY COUNTY HAS FIXED EXPENSES

IRRESPECTIVE OF SIZE, POPULATIONAND POVERTY LEVELS


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13

LAND SIZE

USE OFFICIAL DATAFROM K.N.B.S

COST OF SERVICE DELIVERYDEPENDS ON

THE SIZE OF A COUNTY

TO ENSURE EQUITY,PLACED MINIMUM

AND MAXIMUM CONTRIBUTION TO TOTAL

LAND MASS AT 1% AND 10% RESPECTIVELY

BINDING INTRODUCESAFFIRMATIVE

ACTION IN FAVOUR OF VERY SMALL

COUNTIES


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14

FISCAL RESPONSIBILITY

BUILDS FINANCIAL PERFORMANCE

INCENTIVE MECHANISM THAT WILL

ENSURE THAT;

FISCAL MANAGEMENT

EXPLOITATION OF REVENUE POTENTIAL

INITIAL EQUAL WEIGHT SINCE THERE ARENO HISTORICAL FISCAL PERFORMANCE

EVALUATION MEASURES


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EQUITABLE SHARE Ca= (Pi + PVi +Ai+BSi+ FRi)

WHERE

Ca = COUNTY REVENUE SHARE

P = COUNTYs SHARE OF POPULATION COMPONENT

PV = COUNTYs SHARE OF POVERTY COMPONENT

A = COUNTYs SHARE OF LAND AREA COMPONENT

BS = COUNTYS EQUAL SHARE COMPONENT

FR = COUNTYS SHARE OF FISCAL RESPONSIBILITY COMPONENT


15

COUNTY EQUITABLE SHARE FORMULA

47

1i


18/41


16

HOW ARE WEIGHTS ASSIGNED?

1. EXTENT TO WHICH A PARAMETER GIVES

EFFECT TO THE PROVISIONS OF THECONSTITUTION;

2. SIMULATIONS RUN SEVERAL SCENARIOS


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17

SUMMARY

PARAMETER %

POPULATION 60

EQUAL SHARE 20

POVERTY 12

LAND AREA 6

FISCAL RESPONSIBILITY 2

TOTAL 100


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Basic Equal

Share 20%

Population

60%

Poverty

12%

Area 6%

Fiscal

Responsibili

ty 2%

60%

Fiscal Responsibility

2%


18

PARAMETERS AND WEIGHTS IN THE HORIZONTALFORMULA


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PARAMETER, WEIGHTS AND AMOUNTS

A SAMPLE YEAR: KSH.200 BILLION


19

PARAMETER % KSHS

1. POPULATION 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 100 200,000,000,000


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AMOUNTS OF REVENUE TO BE SHARED THROUGH EACH PARAMETER

A SAMPLE YEAR: KSHS.200 BILLION


20

POPULATION EQUAL

SHARE

LEVELS

OF

POVERTY

LAND

AREA

FISCAL

RESPONSIBILITY

60% 20% 12% 6% 2%

KSHS. 120

BILLION

KSHS. 40

BILLION

KSHS. 24

BILLIONKSHS. 12

BILLION

KSHS. 4

BILLION

KSHS. 200 BILLION

100%


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21

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

COUNTY POPULATION PER CAPITA (KSH.) TOTAL ALLOC.(KSH.) % OF TOTAL ALLOC.

1 NAIROBI CITY 3,138,369 3,108 9,754,036,101 8.1

2 KAKAMEGA 1,660,651 3,108 5,161,295,503 4.33 BUNGOMA 1,630,934 3,108 5,068,935,206 4.2

4 KIAMBU 1,623,282 3,108 5,045,152,826 4.2

5 NAKURU 1,603,325 3,108 4,983,126,564 4.2

6 MERU 1,356,301 3,108 4,215,377,133 3.5

7 KISII 1,152,282 3,108 3,581,287,040 3.0

8 KILIFI 1,109,735 3,108 3,449,051,164 2.9

9 MACHAKOS 1,098,584 3,108 3,414,393,908 2.8

10 MANDERA 1,025,756 3,108 3,188,044,827 2.711 KITUI 1,012,709 3,108 3,147,494,812 2.6

12 KISUMU 968,909 3,108 3,011,364,618 2.5

13 HOMA-BAY 963,794 3,108 2,995,467,222 2.5

14 MURANG'A 942,581 3,108 2,929,537,318 2.4

15 MOMBASA 939,370 3,108 2,919,557,545 2.4

16 MIGORI 917,170 3,108 2,850,560,049 2.4

17 UASIN-GISHU 894,179 3,108 2,779,104,129 2.3

18 MAKUENI 884,527 3,108 2,749,105,759 2.319 TURKANA 855,399 3,108 2,658,576,071 2.2

20 NAROK 850,920 3,108 2,644,655,360 2.2

21 SIAYA 842,304 3,108 2,617,876,873 2.2

22 TRANS-NZOIA 818,757 3,108 2,544,692,908 2.1

23 KERICHO 758,339 3,108 2,356,914,048 2.0

24 NANDI 752,965 3,108 2,340,211,681 2.0

25 BOMET 724,186 3,108 2,250,766,684 1.9


24/41


22

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

COUNTY POPULATION PER CAPITA (KSH.) TOTAL ALLOC.(KSH.) % OF TOTAL ALLOC.

26 NYERI 693,558 3,108 2,155,575,004 1.8

27 KAJIADO 687,312 3,108 2,136,162,465 1.8

28 WAJIR 661,941 3,108 2,057,309,517 1.7

29 KWALE 649,931 3,108 2,019,982,493 1.7

30 GARISSA 623,060 3,108 1,936,467,551 1.6

31 NYAMIRA 598,252 3,108 1,859,364,404 1.5

32 NYANDARUA 596,268 3,108 1,853,198,141 1.5

33 BARINGO 555,561 3,108 1,726,680,977 1.4

34 VIHIGA 554,622 3,108 1,723,762,569 1.435 KIRINYAGA 528,054 3,108 1,641,189,350 1.4

36 EMBU 516,212 3,108 1,604,384,470 1.3

37 WEST POKOT 512,690 3,108 1,593,438,110 1.3

38 BUSIA 488,075 3,108 1,516,934,806 1.3

39 LAIKIPIA 399,227 3,108 1,240,795,640 1.0

40 ELGEYO-MARAKWET 369,998 3,108 1,149,952,045 1.0

41 THARAKA-NITHI 365,330 3,108 1,135,443,923 0.942 MARSABIT 291,166 3,108 904,942,559 0.8

43 TAITA-TAVETA 284,657 3,108 884,712,618 0.7

44 TANA-RIVER 240,075 3,108 746,151,972 0.6

45 SAMBURU 223,947 3,108 696,026,223 0.6

46 ISIOLO 143,294 3,108 445,357,078 0.4

47 LAMU 101,539 3,108 315,582,735 0.3

TOTALS 38,610,097 3,108 120,000,000,000 100.0


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23

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

COUNTY TOTAL SHARE(KSH.) % OF TOTAL ALLOC.

1 NAIROBI CITY 851,063,830 2.1

2 KAKAMEGA 851,063,830 2.13 BUNGOMA 851,063,830 2.1

4 KIAMBU 851,063,830 2.1

5 NAKURU 851,063,830 2.1

6 MERU 851,063,830 2.1

7 KISII 851,063,830 2.1

8 KILIFI 851,063,830 2.1

9 MACHAKOS 851,063,830 2.1

10 MANDERA 851,063,830 2.111 KITUI 851,063,830 2.1

12 KISUMU 851,063,830 2.1

13 HOMA-BAY 851,063,830 2.1

14 MURANG'A 851,063,830 2.1

15 MOMBASA 851,063,830 2.1

16 MIGORI 851,063,830 2.1

17 UASIN-GISHU 851,063,830 2.1

18 MAKUENI 851,063,830 2.119 TURKANA 851,063,830 2.1

20 NAROK 851,063,830 2.1

21 SIAYA 851,063,830 2.1

22 TRANS-NZOIA 851,063,830 2.1

23 KERICHO 851,063,830 2.1

24 NANDI 851,063,830 2.1

25 BOMET 851,063,830 2.1


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24

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


26 NYERI 851,063,830 2.1

27 KAJIADO 851,063,830 2.1

28 WAJIR 851,063,830 2.1

29 KWALE 851,063,830 2.1

30 GARISSA 851,063,830 2.1

31 NYAMIRA 851,063,830 2.1

32 NYANDARUA 851,063,830 2.1

33 BARINGO 851,063,830 2.1

34 VIHIGA 851,063,830 2.135 KIRINYAGA 851,063,830 2.1

36 EMBU 851,063,830 2.1

37 WEST POKOT 851,063,830 2.1

38 BUSIA 851,063,830 2.1

39 LAIKIPIA 851,063,830 2.1

40 ELGEYO-MARAKWET 851,063,830 2.1

41 THARAKA-NITHI 851,063,830 2.1

42 MARSABIT 851,063,830 2.1

43 TAITA-TAVETA 851,063,830 2.1

44 TANA-RIVER 851,063,830 2.1

45 SAMBURU 851,063,830 2.1

46 ISIOLO 851,063,830 2.1

47 LAMU 851,063,830 2.1

TOTALS 40,000,000,000 100.0


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25

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

COUNTY POPULATION % OF POOR NUMBER OF POOR PER CAPITA TOTAL ALLOC.(KSH.) % OF TOTAL ALLOC.

1 MANDERA 1,025,756 85.7 879,073 1,310 1,151,440,502 4.8

2 KAKAMEGA 1,660,651 52.1 865,199 1,310 1,133,268,216 4.73 BUNGOMA 1,630,934 52.2 851,348 1,310 1,115,124,874 4.6

4 TURKANA 855,399 92.9 794,666 1,310 1,040,880,964 4.3

5 KILIFI 1,109,735 66.9 742,413 1,310 972,438,210 4.1

6 NAIROBI CITY 3,138,369 22.0 690,441 1,310 904,364,071 3.8

7 KISII 1,152,282 59.8 689,065 1,310 902,561,025 3.8

8 NAKURU 1,603,325 41.8 670,190 1,310 877,838,169 3.7

9 KITUI 1,012,709 62.5 632,943 1,310 829,051,102 3.5

10 MACHAKOS 1,098,584 57.0 626,193 1,310 820,209,394 3.4

11 MAKUENI 884,527 63.8 564,328 1,310 739,176,901 3.1

12 WAJIR 661,941 84.4 558,678 1,310 731,776,304 3.0

13 KWALE 649,931 72.9 473,800 1,310 620,599,462 2.6

14 KISUMU 968,909 45.0 436,009 1,310 571,099,944 2.4

15 MIGORI 917,170 45.8 420,064 1,310 550,214,375 2.3

16 HOMA-BAY 963,794 43.1 415,395 1,310 544,099,219 2.3

17 TRANS-NZOIA 818,757 50.1 410,197 1,310 537,290,752 2.2

18 UASIN-GISHU 894,179 44.6 398,804 1,310 522,367,247 2.2

19 MERU 1,356,301 27.5 372,983 1,310 488,545,919 2.0

20 KIAMBU 1,623,282 22.8 370,108 1,310 484,780,825 2.0

21 NANDI 752,965 47.2 355,399 1,310 465,514,702 1.9

22 BOMET 724,186 48.8 353,403 1,310 462,899,339 1.9

23 MOMBASA 939,370 37.6 353,203 1,310 462,637,833 1.9

24 WEST POKOT 512,690 68.7 352,218 1,310 461,347,528 1.9

25 GARISSA 623,060 54.5 339,568 1,310 444,777,682 1.9


28/41


26

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

COUNTY POPULATION % OF POOR NUMBER OF POOR PER CAPITA TOTAL ALLOC.(KSH.) % OF TOTAL ALLOC.

26 BARINGO 555,561 58.5 325,003 1,310 425,700,569 1.8

27 BUSIA 488,075 66.0 322,130 1,310 421,936,516 1.828 MURANG'A 942,581 33.2 312,937 1,310 409,895,716 1.7

29 KERICHO 758,339 40.8 309,402 1,310 405,265,999 1.7

30 SIAYA 842,304 35.6 299,860 1,310 392,767,437 1.6

31 NYANDARUA 596,268 49.8 296,941 1,310 388,944,343 1.6

32 NAROK 850,920 33.7 286,760 1,310 375,608,357 1.6

33 NYAMIRA 598,252 46.3 276,991 1,310 362,812,101 1.5

34 MARSABIT 291,166 79.3 230,895 1,310 302,433,894 1.335 VIHIGA 554,622 41.3 229,059 1,310 300,029,362 1.3

36 NYERI 693,558 32.4 224,713 1,310 294,336,695 1.2

37 EMBU 516,212 40.8 210,614 1,310 275,870,253 1.1

38 ELGEYO-MARAKWET 369,998 55.2 204,239 1,310 267,519,268 1.1

39 LAIKIPIA 399,227 48.1 192,028 1,310 251,525,254 1.0

40 TANA-RIVER 240,075 75.4 181,017 1,310 237,101,825 1.0

41 SAMBURU 223,947 77.7 174,007 1,310 227,920,234 0.9

42 TAITA-TAVETA 284,657 54.8 155,992 1,310 204,323,839 0.9

43 KIRINYAGA 528,054 25.6 135,182 1,310 177,065,894 0.7

44 THARAKA-NITHI 365,330 36.9 134,807 1,310 176,574,635 0.7

45 ISIOLO 143,294 63.1 90,419 1,310 118,433,341 0.5

46 KAJIADO 687,312 12.1 83,165 1,310 108,932,109 0.5

47 LAMU 101,539 30.6 31,071 1,310 40,697,799 0.2

TOTALS 38,610,097 46.6 18,322,918 1,310 24,000,000,000 100



29/41


27

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

COUNTY KM SQUARE % OF TOTAL LAND AREA TOTAL ALLOC.(KSH.) % OF TOTAL ALLOC.

1 MARSABIT 70,961 12.21 1,079,670,118 9.0

2 TURKANA 68,680 11.81 1,079,670,118 9.03 WAJIR 56,686 9.75 1,052,817,700 8.8

4 GARISSA 44,175 7.60 820,460,645 6.8

5 TANA-RIVER 38,437 6.61 713,887,125 5.9

6 KITUI 30,497 5.25 566,410,369 4.7

7 MANDERA 25,992 4.47 482,739,170 4.0

8 ISIOLO 25,336 4.36 470,566,450 3.9

9 KAJIADO 21,901 3.77 406,766,465 3.4

10 SAMBURU 21,022 3.62 390,444,545 3.311 NAROK 17,933 3.08 333,070,804 2.8

12 TAITA-TAVETA 17,084 2.94 317,300,502 2.6

13 KILIFI 12,610 2.17 234,199,493 2.0

14 BARINGO 11,015 1.89 204,586,760 1.7

15 LAIKIPIA 9,462 1.63 175,735,520 1.5

16 WEST POKOT 9,169 1.58 170,302,928 1.4

17 KWALE 8,270 1.42 153,602,119 1.3

18 MAKUENI 8,009 1.38 148,747,147 1.219 NAKURU 7,495 1.29 139,206,216 1.2

20 MERU 6,936 1.19 128,825,787 1.1

21 LAMU 6,273 1.08 116,510,055 1.0

22 MACHAKOS 6,208 1.07 115,304,669 1.0

23 BOMET 2,471 0.43 107,967,012 0.9

24 BUNGOMA 3,593 0.62 107,967,012 0.9

25 BUSIA 1,134 0.20 107,967,012 0.9



30/41


28

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

COUNTY KM SQUARE % OF TOTAL LAND AREA TOTAL ALLOC.(KSH.) % OF TOTAL ALLOC.

26 ELGEYO-MARAKWET 3,030 0.52 107,967,012 0.9

27 EMBU 2,818 0.48 107,967,012 0.928 HOMA-BAY 3,183 0.55 107,967,012 0.9

29 KAKAMEGA 3,051 0.52 107,967,012 0.9

30 KERICHO 2,479 0.43 107,967,012 0.9

31 KIAMBU 2,543 0.44 107,967,012 0.9

32 KIRINYAGA 1,479 0.25 107,967,012 0.9

33 KISII 1,318 0.23 107,967,012 0.9

34 KISUMU 2,086 0.36 107,967,012 0.935 MIGORI 2,596 0.45 107,967,012 0.9

36 MOMBASA 219 0.04 107,967,012 0.9

37 MURANG'A 2,559 0.44 107,967,012 0.9

38 NAIROBI CITY 695 0.12 107,967,012 0.9

39 NANDI 2,884 0.50 107,967,012 0.9

40 NYAMIRA 899 0.15 107,967,012 0.9

41 NYANDARUA 3,245 0.56 107,967,012 0.9

42 NYERI 3,337 0.57 107,967,012 0.9

43 SIAYA 2,530 0.44 107,967,012 0.9

44 THARAKA-NITHI 2,639 0.45 107,967,012 0.9

45 TRANS-NZOIA 2,496 0.43 107,967,012 0.9

46 UASIN-GISHU 3,345 0.58 107,967,012 0.9

47 VIHIGA 531 0.09 107,967,012 0.9

TOTALS 581,313 100.00 12,000,000,000 100.0



31/41


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


1 NAIROBI CITY 85,106,383 2.1

2 KAKAMEGA 85,106,383 2.1

3 BUNGOMA 85,106,383 2.1

4 KIAMBU 85,106,383 2.1

5 NAKURU 85,106,383 2.1

6 MERU 85,106,383 2.1

7 KISII 85,106,383 2.1

8 KILIFI 85,106,383 2.1

9 MACHAKOS 85,106,383 2.1

10 MANDERA 85,106,383 2.1

11 KITUI 85,106,383 2.1

12 KISUMU 85,106,383 2.1

13 HOMA-BAY 85,106,383 2.1

14 MURANG'A 85,106,383 2.1

15 MOMBASA 85,106,383 2.1

16 MIGORI 85,106,383 2.1

17 UASIN-GISHU 85,106,383 2.1

18 MAKUENI 85,106,383 2.1

19 TURKANA 85,106,383 2.1

20 NAROK 85,106,383 2.1

21 SIAYA 85,106,383 2.1

22 TRANS-NZOIA 85,106,383 2.1

23 KERICHO 85,106,383 2.1

24 NANDI 85,106,383 2.1

25 BOMET 85,106,383 2.1

29



32/41


30

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


26 NYERI 85,106,383 2.1

27 KAJIADO 85,106,383 2.1

28 WAJIR 85,106,383 2.1

29 KWALE 85,106,383 2.1

30 GARISSA 85,106,383 2.1

31 NYAMIRA 85,106,383 2.1

32 NYANDARUA 85,106,383 2.1

33 BARINGO 85,106,383 2.1

34 VIHIGA 85,106,383 2.135 KIRINYAGA 85,106,383 2.1

36 EMBU 85,106,383 2.1

37 WEST POKOT 85,106,383 2.1

38 BUSIA 85,106,383 2.1

39 LAIKIPIA 85,106,383 2.1

40 ELGEYO-MARAKWET 85,106,383 2.1

41 THARAKA-NITHI 85,106,383 2.142 MARSABIT 85,106,383 2.1

43 TAITA-TAVETA 85,106,383 2.1

44 TANA-RIVER 85,106,383 2.1

45 SAMBURU 85,106,383 2.1

46 ISIOLO 85,106,383 2.1

47 LAMU 85,106,383 2.1

TOTALS 4,000,000,000 100.0



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31

TOTAL EQUITABLE SHARE TO EACH COUNTY GOVERNMENT


COUNTY POPULATION EQUAL SHARE POVERTY LAND AREA FISCAL RESPONSIBILITY TOTAL ALLOCATION % OF TOTAL

TOTAL ALLOC. VS.

LAMU

1 NAIROBI CITY 9,754,036,101 851,063,830 904,364,071 107,967,012 85,106,383 11,702,537,396 5.9 8.32 KAKAMEGA 5,161,295,503 851,063,830 1,133,268,216 107,967,012 85,106,383 7,338,700,943 3.7 5.2

3 BUNGOMA 5,068,935,206 851,063,830 1,115,124,874 107,967,012 85,106,383 7,228,197,305 3.6 5.1

4 NAKURU 4,983,126,564 851,063,830 877,838,169 139,206,216 85,106,383 6,936,341,161 3.5 4.9

5 KIAMBU 5,045,152,826 851,063,830 484,780,825 107,967,012 85,106,383 6,574,070,876 3.3 4.7

6 MERU 4,215,377,133 851,063,830 488,545,919 128,825,787 85,106,383 5,768,919,051 2.9 4.1

7 MANDERA 3,188,044,827 851,063,830 1,151,440,502 482,739,170 85,106,383 5,758,394,712 2.9 4.1

8 TURKANA 2,658,576,071 851,063,830 1,040,880,964 1,079,670,118 85,106,383 5,715,297,367 2.9 4.1

9 KILIFI 3,449,051,164 851,063,830 972,438,210 234,199,493 85,106,383 5,591,859,079 2.8 4.0

10 KISII 3,581,287,040 851,063,830 902,561,025 107,967,012 85,106,383 5,527,985,290 2.8 3.9

11 KITUI 3,147,494,812 851,063,830 829,051,102 566,410,369 85,106,383 5,479,126,496 2.7 3.9

12 MACHAKOS 3,414,393,908 851,063,830 820,209,394 115,304,669 85,106,383 5,286,078,185 2.6 3.8

13 WAJIR 2,057,309,517 851,063,830 731,776,304 1,052,817,700 85,106,383 4,778,073,733 2.4 3.4

14 KISUMU 3,011,364,618 851,063,830 571,099,944 107,967,012 85,106,383 4,626,601,787 2.3 3.3

15 HOMA-BAY 2,995,467,222 851,063,830 544,099,219 107,967,012 85,106,383 4,583,703,665 2.3 3.3

16 MAKUENI 2,749,105,759 851,063,830 739,176,901 148,747,147 85,106,383 4,573,200,019 2.3 3.2

17 MIGORI 2,850,560,049 851,063,830 550,214,375 107,967,012 85,106,383 4,444,911,649 2.2 3.2

18 MOMBASA 2,919,557,545 851,063,830 462,637,833 107,967,012 85,106,383 4,426,332,602 2.2 3.119 MURANG'A 2,929,537,318 851,063,830 409,895,716 107,967,012 85,106,383 4,383,570,258 2.2 3.1

20 UASIN-GISHU 2,779,104,129 851,063,830 522,367,247 107,967,012 85,106,383 4,345,608,601 2.2 3.1

21 NAROK 2,644,655,360 851,063,830 375,608,357 333,070,804 85,106,383 4,289,504,735 2.1 3.0

22 GARISSA 1,936,467,551 851,063,830 444,777,682 820,460,645 85,106,383 4,137,876,091 2.1 2.9

23 TRANS-NZOIA 2,544,692,908 851,063,830 537,290,752 107,967,012 85,106,383 4,126,120,885 2.1 2.9

24 SIAYA 2,617,876,873 851,063,830 392,767,437 107,967,012 85,106,383 4,054,781,535 2.0 2.9

25 NANDI 2,340,211,681 851,063,830 465,514,702 107,967,012 85,106,383 3,849,863,608 1.9 2.7



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32

TOTAL EQUITABLE SHARE TO EACH COUNTY GOVERNMENT

A SAMPLE YEAR: KSHS.200 BILLION Cont..

COUNTY POPULATION EQUAL SHARE POVERTY LAND AREA FISCAL RESPONSIBILITY TOTAL ALLOCATION % OF TOTAL

TOTAL ALLOC. VS.

LAMU

26 KERICHO 2,356,914,048 851,063,830 405,265,999 107,967,012 85,106,383 3,806,317,271 1.9 2.727 BOMET 2,250,766,684 851,063,830 462,899,339 107,967,012 85,106,383 3,757,803,248 1.9 2.7

28 KWALE 2,019,982,493 851,063,830 620,599,462 153,602,119 85,106,383 3,730,354,287 1.9 2.6

29 KAJIADO 2,136,162,465 851,063,830 108,932,109 406,766,465 85,106,383 3,588,031,252 1.8 2.5

30 NYERI 2,155,575,004 851,063,830 294,336,695 107,967,012 85,106,383 3,494,048,924 1.7 2.5

31 BARINGO 1,726,680,977 851,063,830 425,700,569 204,586,760 85,106,383 3,293,138,519 1.6 2.3

32 NYANDARUA 1,853,198,141 851,063,830 388,944,343 107,967,012 85,106,383 3,286,279,709 1.6 2.3

33 NYAMIRA 1,859,364,404 851,063,830 362,812,101 107,967,012 85,106,383 3,266,313,730 1.6 2.3

34 MARSABIT 904,942,559 851,063,830 302,433,894 1,079,670,118 85,106,383 3,223,216,785 1.6 2.335 WEST POKOT 1,593,438,110 851,063,830 461,347,528 170,302,928 85,106,383 3,161,258,779 1.6 2.2

36 VIHIGA 1,723,762,569 851,063,830 300,029,362 107,967,012 85,106,383 3,067,929,156 1.5 2.2

37 BUSIA 1,516,934,806 851,063,830 421,936,516 107,967,012 85,106,383 2,983,008,546 1.5 2.1

38 EMBU 1,604,384,470 851,063,830 275,870,253 107,967,012 85,106,383 2,924,391,947 1.5 2.1

39 KIRINYAGA 1,641,189,350 851,063,830 177,065,894 107,967,012 85,106,383 2,862,392,468 1.4 2.0

40 TANA-RIVER 746,151,972 851,063,830 237,101,825 713,887,125 85,106,383 2,633,311,135 1.3 1.9

41 LAIKIPIA 1,240,795,640 851,063,830 251,525,254 175,735,520 85,106,383 2,604,226,625 1.3 1.8

42 ELGEYO-MARAKW ET 1,149,952,045 851,063,830 267,519,268 107,967,012 85,106,383 2,461,608,538 1.2 1.743 THARAKA-NITHI 1,135,443,923 851,063,830 176,574,635 107,967,012 85,106,383 2,356,155,782 1.2 1.7

44 TAITA-TAVETA 884,712,618 851,063,830 204,323,839 317,300,502 85,106,383 2,342,507,172 1.2 1.7

45 SAMBURU 696,026,223 851,063,830 227,920,234 390,444,545 85,106,383 2,250,561,215 1.1 1.6

46 ISIOLO 445,357,078 851,063,830 118,433,341 470,566,450 85,106,383 1,970,527,082 1.0 1.4

47 LAMU 315,582,735 851,063,830 40,697,799 116,510,055 85,106,383 1,408,960,801 0.7 1.0

TOTALS 120,000,000,000 40,000,000,000 24,000,000,000 12,000,000,000 4,000,000,000 200,000,000,000 100



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33

PER CAPITAL ALLOCATION FOR EACH COUNTY GOVERNMENT


COUNTY TOTAL POPULATION TOTAL ALLOCATION(KSH.)

PER CAPITA

ALLOCATION(KSH.)

PER CAPITA VS

NAIROBI

1 LAMU 101,539 1,408,960,801 13,876 3.72 ISIOLO 143,294 1,970,527,082 13,752 3.7

3 MARSABIT 291,166 3,223,216,785 11,070 3.0

4 TANA-RIVER 240,075 2,633,311,135 10,969 2.9

5 SAMBURU 223,947 2,250,561,215 10,050 2.7

6 TAITA-TAVETA 284,657 2,342,507,172 8,229 2.2

7 WAJIR 661,941 4,778,073,733 7,218 1.9

8 TURKANA 855,399 5,715,297,367 6,681 1.8

9 ELGEYO-MARAKWET 369,998 2,461,608,538 6,653 1.810 GARISSA 623,060 4,137,876,091 6,641 1.8

11 LAIKIPIA 399,227 2,604,226,625 6,523 1.7

12 THARAKA-NITHI 365,330 2,356,155,782 6,449 1.7

13 WEST POKOT 512,690 3,161,258,779 6,166 1.7

14 BUSIA 488,075 2,983,008,546 6,112 1.6

15 BARINGO 555,561 3,293,138,519 5,928 1.6

16 KWALE 649,931 3,730,354,287 5,740 1.5

17 EMBU 516,212 2,924,391,947 5,665 1.5

18 MANDERA 1,025,756 5,758,394,712 5,614 1.5

19 VIHIGA 554,622 3,067,929,156 5,532 1.5

20 NYANDARUA 596,268 3,286,279,709 5,511 1.5

21 NYAMIRA 598,252 3,266,313,730 5,460 1.5

22 KIRINYAGA 528,054 2,862,392,468 5,421 1.5

23 KITUI 1,012,709 5,479,126,496 5,410 1.5

24 KAJIADO 687,312 3,588,031,252 5,220 1.4

25 BOMET 724,186 3,757,803,248 5,189 1.4



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34

PER CAPITA ALLOCATION FOR EACH COUNTY GOVERNMENT Cont


COUNTY TOTAL POPULATION TOTAL ALLOCATION(KSH.)

PER CAPITA

ALLOCATION(KSH.)

PER CAPITA VS

NAIROBI

26 MAKUENI 884,527 4,573,200,019 5,170 1.4

27 NANDI 752,965 3,849,863,608 5,113 1.4

28 NAROK 850,920 4,289,504,735 5,041 1.4

29 TRANS-NZOIA 818,757 4,126,120,885 5,039 1.4

30 KILIFI 1,109,735 5,591,859,079 5,039 1.4

31 NYERI 693,558 3,494,048,924 5,038 1.4

32 KERICHO 758,339 3,806,317,271 5,019 1.3

33 UASIN-GISHU 894,179 4,345,608,601 4,860 1.3

34 MIGORI 917,170 4,444,911,649 4,846 1.3

35 SIAYA 842,304 4,054,781,535 4,814 1.3

36 MACHAKOS 1,098,584 5,286,078,185 4,812 1.3

37 KISII 1,152,282 5,527,985,290 4,797 1.3

38 KISUMU 968,909 4,626,601,787 4,775 1.3

39 HOMA-BAY 963,794 4,583,703,665 4,756 1.3

40 MOMBASA 939,370 4,426,332,602 4,712 1.3

41 MURANG'A 942,581 4,383,570,258 4,651 1.242 BUNGOMA 1,630,934 7,228,197,305 4,432 1.2

43 KAKAMEGA 1,660,651 7,338,700,943 4,419 1.2

44 NAKURU 1,603,325 6,936,341,161 4,326 1.2

45 MERU 1,356,301 5,768,919,051 4,253 1.1

46 KIAMBU 1,623,282 6,574,070,876 4,050 1.1

47 NAIROBI CITY 3,138,369 11,702,537,396 3,729 1.0

TOTALS 38,610,097 200,000,000,000 5,180


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35

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


38/41


36

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


39/41


37

KSH.200 BILLION DIVIDED EQUALLY AMONG THE COUNTIESA B C D

100%

PER CAPITA VS.NAIROBI

1 LAMU 4,255 4,255 41,908 30.9

2 ISIOLO 4,255 4,255 29,696 21.93 SAMBURU 4,255 4,255 19,001 14.0

4 TANA-RIVER 4,255 4,255 17,725 13.1

5 TAITA-TAVETA 4,255 4,255 14,949 11.0

6 MARSABIT 4,255 4,255 14,615 10.8

7 THARAKA-NITHI 4,255 4,255 11,648 8.6

8 ELGEYO-MARAKWET 4,255 4,255 11,501 8.5

9 LAIKIPIA 4,255 4,255 10,659 7.9

10 BUSIA 4,255 4,255 8,719 6.4

11 WEST POKOT 4,255 4,255 8,300 6.1

12 EMBU 4,255 4,255 8,243 6.1

13 KIRINYAGA 4,255 4,255 8,058 5.9

14 VIHIGA 4,255 4,255 7,672 5.7

15 BARINGO 4,255 4,255 7,659 5.6

16 NYANDARUA 4,255 4,255 7,137 5.3

17 NYAMIRA 4,255 4,255 7,113 5.2

18 GARISSA 4,255 4,255 6,830 5.019 KWALE 4,255 4,255 6,547 4.8

20 WAJIR 4,255 4,255 6,429 4.7

21 KAJIADO 4,255 4,255 6,191 4.6

22 NYERI 4,255 4,255 6,135 4.5

23 BOMET 4,255 4,255 5,876 4.3

24 NANDI 4,255 4,255 5,651 4.2

25 KERICHO 4,255 4,255 5,611 4.1

26 TRANS-NZOIA 4,255 4,255 5,197 3.8

27 SIAYA 4,255 4,255 5,052 3.7

28 NAROK 4,255 4,255 5,001 3.7

29 TURKANA 4,255 4,255 4,975 3.7

30 MAKUENI 4,255 4,255 4,811 3.5

31 UASIN-GISHU 4,255 4,255 4,759 3.5

32 MIGORI 4,255 4,255 4,640 3.4

33 MOMBASA 4,255 4,255 4,530 3.3

34 MURANG'A 4,255 4,255 4,515 3.335 HOMA-BAY 4,255 4,255 4,415 3.3

36 KISUMU 4,255 4,255 4,392 3.2

37 KITUI 4,255 4,255 4,202 3.1

38 MANDERA 4,255 4,255 4,148 3.1

39 MACHAKOS 4,255 4,255 3,873 2.9

40 KILIFI 4,255 4,255 3,835 2.8

41 KISII 4,255 4,255 3,693 2.7

42 MERU 4,255 4,255 3,137 2.3

43 NAKURU 4,255 4,255 2,654 2.0

44 KIAMBU 4,255 4,255 2,621 1.9

45 BUNGOMA 4,255 4,255 2,609 1.9

46 KAKAMEGA 4,255 4,255 2,562 1.9

47 NAIROBI CITY 4,255 4,255 1,356 1.0

TOTALS 200,000 200,000 5,180

PER CAPITA (Ksh.)COUNTYBASIC EQUAL

SHARE

TOTAL

REVENUE_B

100%


40/41


38

KSH.200 BILLION DIVIDED ON THE BASIS OF POPULATION ONLYA B C D

No. REVENUE VS.LAMU

1 NAIROBI CITY 3,138,369 16,257 5,180 30.9

2 KAKAMEGA 1,660,651 8,602 5,180 16.4

3 BUNGOMA 1,630,934 8,448 5,180 16.14 KIAMBU 1,623,282 8,409 5,180 16.0

5 NAKURU 1,603,325 8,305 5,180 15.8

6 MERU 1,356,301 7,026 5,180 13.4

7 KISII 1,152,282 5,969 5,180 11.3

8 KILIFI 1,109,735 5,748 5,180 10.9

9 MACHAKOS 1,098,584 5,691 5,180 10.8

10 MANDERA 1,025,756 5,313 5,180 10.1

11 KITUI 1,012,709 5,246 5,180 10.0

12 KISUMU 968,909 5,019 5,180 9.5

13 HOMA-BAY 963,794 4,992 5,180 9.5

14 MURANG'A 942,581 4,883 5,180 9.3

15 MOMBASA 939,370 4,866 5,180 9.3

16 MIGORI 917,170 4,751 5,180 9.0

17 UASIN-GISHU 894,179 4,632 5,180 8.8

18 MAKUENI 884,527 4,582 5,180 8.7

19 TURKANA 855,399 4,431 5,180 8.4

20 NAROK 850,920 4,408 5,180 8.4

21 SIAYA 842,304 4,363 5,180 8.3

22 TRANS-NZOIA 818,757 4,241 5,180 8.1

23 KERICHO 758,339 3,928 5,180 7.5

24 NANDI 752,965 3,900 5,180 7.4

25 BOMET 724,186 3,751 5,180 7.1

26 NYERI 693,558 3,593 5,180 6.8

27 KAJIADO 687,312 3,560 5,180 6.8

28 WAJIR 661,941 3,429 5,180 6.5

29 KWALE 649,931 3,367 5,180 6.4

30 GARISSA 623,060 3,227 5,180 6.1

31 NYAMIRA 598,252 3,099 5,180 5.9

32 NYANDARUA 596,268 3,089 5,180 5.9

33 BARINGO 555,561 2,878 5,180 5.5

34 VIHIGA 554,622 2,873 5,180 5.5

35 KIRINYAGA 528,054 2,735 5,180 5.2

36 EMBU 516,212 2,674 5,180 5.1

37 WEST POKOT 512,690 2,656 5,180 5.0

38 BUSIA 488,075 2,528 5,180 4.8

39 LAIKIPIA 399,227 2,068 5,180 3.9

40 ELGEYO-MARAKWET 369,998 1,917 5,180 3.6

41 THARAKA-NITHI 365,330 1,892 5,180 3.6

42 MARSABIT 291,166 1,508 5,180 2.9

43 TAITA-TAVETA 284,657 1,475 5,180 2.8

44 TANA-RIVER 240,075 1,244 5,180 2.4

45 SAMBURU 223,947 1,160 5,180 2.2

46 ISIOLO 143,294 742 5,180 1.4

47 LAMU 101,539 526 5,180 1.0

TOTALS 38,610,097 200,000 5,180

PER CAPITA (Ksh.)COUNTY

POPULATIONTOTAL

REVENUE_B

100% 100%


41/41

COMMISSION ON REVENUE ALLOCATION% CONTRIBUTION OF EACH PARAMETER IN THE FORMULA

20% 2% 100%

Population Poverty Area Basic Equal Share

Fiscal

Responsibility Total

1 NAIROBI CITY 83.3 7.7 0.9 7.3 0.7 100

2 KAKAMEGA 70.3 15.4 1.5 11.6 1.2 100

3 BUNGOMA 70.1 15.4 1.5 11.8 1.2 100

4 NAKURU 71.8 12.7 2.0 12.3 1.2 100

5 KIAMBU 76.7 7.4 1.6 12.9 1.3 100

6 MERU 73.1 8.5 2.2 14.8 1.5 100

7 MANDERA 55.4 20.0 8.4 14.8 1.5 100

8 TURKANA 46.5 18.2 18.9 14.9 1.5 100

9 KILIFI 61.7 17.4 4.2 15.2 1.5 100

10 KISII 64.8 16.3 2.0 15.4 1.5 100

11 KITUI 57.4 15.1 10.3 15.5 1.6 100

12 MACHAKOS 64.6 15.5 2.2 16.1 1.6 100

13 WAJIR 43.1 15.3 22.0 17.8 1.8 100

14 KISUMU 65.1 12.3 2.3 18.4 1.8 100

15 HOMA-BAY 65.4 11.9 2.4 18.6 1.9 100

16 MAKUENI 60.1 16.2 3.3 18.6 1.9 100

17 MIGORI 64.1 12.4 2.4 19.1 1.9 100

18 MOMBASA 66.0 10.5 2.4 19.2 1.9 100

19 MURANG'A 66.8 9.4 2.5 19.4 1.9 10020 UASIN-GISHU 64.0 12.0 2.5 19.6 2.0 100

21 NAROK 61.7 8.8 7.8 19.8 2.0 100

22 GARISSA 46.8 10.7 19.8 20.6 2.1 100

23 TRANS-NZOIA 61.7 13.0 2.6 20.6 2.1 100

24 SIAYA 64.6 9.7 2.7 21.0 2.1 100

25 NANDI 60.8 12.1 2.8 22.1 2.2 100

26 KERICHO 61.9 10.6 2.8 22.4 2.2 100

27 BOMET 59.9 12.3 2.9 22.6 2.3 100

28 KWALE 54.1 16.6 4.1 22.8 2.3 100

29 KAJIADO 59.5 3.0 11.3 23.7 2.4 100

30 NYERI 61.7 8.4 3.1 24.4 2.4 100

31 BARINGO 52.4 12.9 6.2 25.8 2.6 100

32 NYANDARUA 56.4 11.8 3.3 25.9 2.6 100

33 NYAMIRA 56.9 11.1 3.3 26.1 2.6 100

34 MARSABIT 28.1 9.4 33.5 26.4 2.6 100

35 WEST POKOT 50.4 14.6 5.4 26.9 2.7 100

36 VIHIGA 56.2 9.8 3.5 27.7 2.8 100

37 BUSIA 50.9 14.1 3.6 28.5 2.9 100

38 EMBU 54.9 9.4 3.7 29.1 2.9 100

39 KIRINYAGA 57.3 6.2 3.8 29.7 3.0 100

40 TANA-RIVER 28.3 9.0 27.1 32.3 3.2 100

41 LAIKIPIA 47.6 9.7 6.7 32.7 3.3 100

42 ELGEYO-MARAKWET 46.7 10.9 4.4 34.6 3.5 100

43 THARAKA-NITHI 48.2 7.5 4.6 36.1 3.6 100

44 TAITA-TAVETA 37.8 8.7 13.5 36.3 3.6 100

45 SAMBURU 30.9 10.1 17.3 37.8 3.8 100

46 ISIOLO 22.6 6.0 23.9 43.2 4.3 100

47 LAMU 22.4 2.9 8.3 60.4 6.0 100

TOTALS 60.0 12.0 6.0 20.0 2.0 100

COUNTY

60% 12% 6%

merged presentation kicc presentation

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