APRM • SECOND COUNTRY REVIEW REPORT OF THE REPUBLIC OF KENYA of the 2006 CRR and also reflected lessons learned from the post-election crises of 20072008. It altered the governance structure of Kenya by creating a two-tier government - a national government and 47 county governments – and generally strengthened the institutional and legal bases for a more inclusive version of constitutional democracy and the rule of law driven by constitutionally guaranteed public participation in politics and policy. 3.3.2 Findings of the Review Mission (CRM) 3.3.2.1 Progress made since 2006 Review 78. 80. Details of most of the findings contained in the CSAR were confirmed by the CRM. For instance, field consultations across the 47 Counties reflected widely held view that the 2010 Constitution is one of the best things to have happened in Kenya, as well as one of the best constitutions anywhere in the estimation of Kenyans. These assessments were traced to the beneficial impact of the Constitution on different aspects of constitutional governance and rule of law, including: • Introduction of devolution to the governance architecture of Kenya, and the subsequent transfer of functions and resources to the newly created Counties at the local level; • The emphasis in the constitution on political participation of the citizenry in the governance of their lives and communities; • Special provisions to address the political and socio-economic status of citizens who have traditionally suffered marginalization on grounds on gender, disabilities or age; • The strengthening and creation of institutions of policy, oversight, enforcement, representation, recruitment, regulation, and accountability; and • Laying down a strong platform for meaningful national rebirth across ethnicities and regional divisions. Chapter 11 of the Constitution makes extensive provisions for devolution and County Government in its eight parts while the Fourth Schedule of the Constitution allocates 35 functions and powers to the national government and 14 functions and powers to county governments. Figure 2 below provides a picture of the governance structure of an average county in the context of national administration. On the other hand, elements of fiscal devolution for the first half of Fiscal Year 2015/2016 (July to December) as published in March 2016 by the Office of the Controller of Budget provide analysis of local revenues of the counties as a proportion of annual revenue target as well as those on absolute local revenue collections. Thus, analysis of local revenue as a proportion of annual revenue targets for the period indicates that Laikipa County attained the highest proportion at 46.2% followed by Homa Bay (45.9%), and Nandi (43.4%) Counties respectively. On the other hand, counties with the lowest proportion of local revenue against annual targets were Nyamira County (10.9%), Tana River County (9.11%) and Garrisa (9.12%). Nairobi City understandably posted the highest absolute local revenue collections of KShs, 4.97 billion while Tana posted the lowest of KShs. 10.93 million. | 77 |

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