[{"bbox": [96, 152, 1135, 364], "category": "Text", "text": "Various reports³ have however showed that counties have vast revenue potentials that are yet to be fully explored and raised. They also show that with good revenue management systems, the OSR would be the most reliable source of income for the counties. The Commission on Revenue Allocation (CRA) evaluated counties' efforts towards revenue mobilisation and their ability to collect more than 40% of estimated OSR potential. According to the study, 6 top revenue streams that can maximise County OSR include property rates, building plan approvals fees, trading licensing fees, liquor licensing fees, advertising and sign board fees and parking fees. The Presidency, in 2019, established a Task Force to evaluate and recommended an appropriate single OSR system for counties. This initiative has not been concluded."}, {"bbox": [96, 377, 1135, 644], "category": "Text", "text": "In regard to addressing marginalisation, the Constitution established an Equalisation Fund with a provision for 0.5% of all the revenue collected by the national government each year. The Fund was established to address regional disparities in development and the spread of basic services and has a time frame of twenty years. It is meant for provision of basic services including water, roads, health facilities and electricity to marginalised areas. The CRA is mandated to provide leadership in policy development for identification of marginalised areas for purposes of implementation of this fund. CRA adopted review of the policy every 3 years and launched the first Policy in 2012 even though it was not until 2017 when it was first used by National Treasury to identify projects for implementation. The second policy is in place and is informing preparation of the first criteria which is currently being developed by the Board. The Public Finance Management Act (Equalisation Fund Administration) Regulations was developed in 2021 paving way for establishment of the Equalisation Fund Advisory Board"}, {"bbox": [96, 655, 1135, 974], "category": "Text", "text": "Kenya has a strong policy and legal framework to entrench gender equality. Article 27 of the 2010 Constitution guarantees equality and freedom from discrimination, stating that every person is equal before the law and has the right to equal protection and equal benefit of the law. Beyond the supreme law, the development blueprint Kenya Vision 2030 has reinforced the same. Other policy and legal frameworks have been enacted to promote, enforce and monitor equality and non-discrimination including the National Human Rights Policy and Action Plan. Still the issue remains the inadequate implementation of the legislation⁴. In order to facilitate the implementation of the provisions on equality and inclusion, the Constitution of Kenya established the Kenya National Human Rights and Equality Commission. Three independent commissions were consequently established for purposes of realisation of this provision namely the Kenya National Commission on Human Rights (KNCHR), the National Gender and Equality Commission (NGEC) and the Commission on Administrative Justice (CAJ). In collaboration with the State Department for Gender in the previous regime, the NGEC developed a gender mainstreaming reporting tool and performance measuring indicator tool."}, {"bbox": [85, 1000, 341, 1031], "category": "Section-header", "text": "## 2.2 Problem Analysis"}, {"bbox": [96, 1046, 1121, 1207], "category": "Text", "text": "Despite gains evident through public sector reforms as discussed above in context, there are still problems that affect effective performance management and accountable service delivery by the public service; there are glaring gaps in ensuring clear linkages between policy, planning, and budgeting and budget execution processes (procurement, weak accounting and reporting for revenues and expenditure, internal audit, inadequate monitoring and evaluation frameworks and oversight systems e.g., institutionalised performance management and county assembly)."}, {"bbox": [96, 1219, 1119, 1352], "category": "Text", "text": "Devolution has become a strategic point for women in politics as women are increasingly holding key positions in county and local government, an important springboard for women to enter the national political arena. However, as most women in politics are still appointed or selected by their male peers, it would be important to ensure that more women are elected rather than appointed in order for them to operate more independently and build constituency relations."}, {"bbox": [96, 1363, 1132, 1523], "category": "Text", "text": "Women competing for elective positions, however, continue to face systematic threats of violence, verbal insults, intimidation and harassment during the campaign period both online and off line. They are subjected to negative gender-based propaganda and have their sexual morality questioned. Other factors discouraging women to seek elective positions are as follows: inadequate support from male-dominated political parties and there is often a reluctance to nominate or support female candidates; lack of financial resources; and gender stereotyping and patriarchal structures across the Kenyan society. A sign of Kenyan deeply entrenched gender norms, many"}, {"bbox": [85, 1584, 1143, 1629], "category": "Footnote", "text": "³ Commission on Revenue Allocation (2022): Comprehensive Own Source Revenue potential and tax gap, study of County Governments; Adam Smith International (2018). Final Report: Own Source Revenue Potential and Tax Gap Study of Kenya's County Governments: Office of the Controller of Budget (2022): Annual County Budget Implementation Report 2019-20"}, {"bbox": [85, 1636, 483, 1661], "category": "Footnote", "text": "⁴ Country level implementation plan 2021-2025"}, {"bbox": [1038, 1682, 1144, 1706], "category": "Page-footer", "text": "Page 6 of 24"}]