“Decentralisation, as envisaged in the Constitution of Kenya will entail sharing of political, administrative and fiscal responsibilities between the national and the county governments. Political decentralisation involves the transfer of political authority to the local level through the establishment of sub-national governments as well as electoral and political party reforms. Administrative decentralisation refers to the full or partial transfer of functional responsibilities to the sub-national units of governance. Fiscal decentralization refers to the transfer of financial authority to the sub-national governments by reducing the conditions on the intergovernmental fiscal transfer of resources and granting sub-national units greater authority to generate their own revenue. It is the assignment of these three dimensions of power which determine the level of decentralisation.”
