IJSRP, Volume 11, Issue 4, April 2021 Edition [ISSN 2250-3153]
Luvisi Moses Ayumba, Dr. Ondiek Alala
Abstract:
County Governments in Kenya have been consistently accused of poor budget absorption. However, there are no comprehensive studies that have been advanced to assess revenue allocation against absorption rate in County Governments. The implementation of the New Constitution has been said to be amongst the greatest challenges encountered under the new dispensation. Devolution, though holding the key to great development and transformation for the Country, has been labelled the most complex and least understood aspect of the New Constitution of Kenya. Revenue allocation within Counties as a part of the process geared towards this realization needed to be scrutinized and gain insights as to how the functions are funded and the absorption rate of the same funds. The paper was guided by Separation of Powers theory.