County Own Source Revenue System to Tilt the Scales By Billy Mijungu Article 201 of the Constitution of Kenya sets a high standard for public financial management, calling for openness, accountability, and equitable sharing of resources. It is a blueprint that demands more than legal compliance. It calls for transformation. One of the most significant areas in need of transformation is how counties collect and manage their revenue. Since devolution, counties have had a mixed track record in generating and managing their own source revenue. Despite the promise of self sufficiency and fiscal decentralization, many counties still depend heavily on equitable share allocations from the national government. Property rates, business permits, and market fees remain largely underexploited. The system is fragmented, often inefficient, and vulnerable to manipulation. To close this gap, the National Treasury took a decisive step in 2019 by launching the National Policy to Support Enhancement of County Governments’ Own Source Revenues. The policy is clear. Counties must broaden their revenue bases, improve administrative capacities, and build trust through transparency. But more importantly, they must embrace technology. At the heart of this transformation is the Integrated County Revenue Management System or ICRMS. This system is not just software. It is a framework for accountability. It aims to standardize how counties collect revenue, ensure transparency in transactions, and reduce leakages that have for years drained public coffers. The National Treasury, in collaboration with all 47 counties, has proposed the design and implementation of the ICRMS. This includes developing regulations under the Public Finance Management Act to guide its use. The rollout is being overseen by a multi agency steering committee and is anchored in Section 12 of the PFM Act, which champions the automation of public finance processes. These proposed regulations will define the structure, objectives, and roles within the ICRMS. They will be a game changer for county revenue management. They will help counties stop operating in silos and begin working within a unified, accountable ecosystem. But even the best systems mean little without public trust and input. That is why the ICRMS Steering Committee has invited Kenyans to review and give feedback on the draft regulations. This is more than a formality. It is a constitutional requirement under the Statutory Instruments Act of 2013. It is also a test of how seriously we take citizen participation in shaping the tools that will define public finance in the next generation. This moment is pregnant with possibility. With political goodwill, citizen engagement, and proper implementation, the ICRMS has the power to tilt the scales. Counties can now move toward sustainable development, reliable service delivery, and greater fiscal independence. It is time to move from potential to progress. It is time to get county revenue right. Follow the unfolding narrative on Facebook, X, Instagram, TikTok, and LinkedIn @BillyMijungu #forward #tusongembele