继肯尼亚新宪法（2010 年）颁布之后，财政分权和公共财务管理问题如今处于政策改革的中心位置。《公共财政管理法》（PFM）2012 年于 2012 年 7 月 23 日签署生效。2012 年《公共财政管理法》旨在促进国家政府与县政府两级公共财务管理的透明度和问责。该法详细规定了国家政府与县政府之间如何在国内分配资源，并设立了负有公共财政职责的新机构，例如收入分配委员会（CRA）和预算控制官办公室等，各自承担不同职能，以提升该部门的效率。
Following the enactment of Kenya’s new constitution (2010), issues relating to fiscal decentralization and public financial management are now at the center of policy reforms. The Public Financial Management Act (PFM) 2012 was signed into law on July 23rd, 2012. The PFM Act 2012 sets out to promote transparency and accountability in the management of public finances at the National and County Government levels. The Act details how resources will be shared in the country between the national government and the county government and also creates new institutions with a public financial mandate, such as the Commission on Revenue Allocation (CRA) and the Office of the Controller of Budget, amongst others, with distinct functions aimed at enhancing efficiency within the sector.