The Local Authorities Transfer Fund (LATF) is an intergovernmental transfer system, supplementing the financing of service delivery within the framework of fisc0al decentralization. LATF’s objectives are to improve service delivery, enhance financial management and accountability as well...

The Local Authorities Transfer Fund (LATF) is one of the funds that the Kenyan Government has decentralized to local authorities to supplement the financing of service delivery, enhance financial management and accountability, as well as reduce debts accumulated by the authorities. The purpose...

Debt can be rewarding in cases of moderate use, but can be disastrous in cases of imprudence. Excessive debt has been a key challenge to Kenyan local authorities, constraining service delivery and undermining financial sustainability. The Government established and decentralized the Local...