KCRA was established through the Kakamega County Revenue Administration and Management Act, 2017, an Act of the County Assembly of Kakamega to provide for effective administration of revenue collected by the County Government; the collection, receipt and management of the revenue; provide responsibilities for the County receiver of revenue, other public offices and entities involved in revenue collection and for connected purposes.

The PFM, Act 2012 section 158(3) provides that A receiver of revenue for a county government shall provide quarterly statements to the County Treasury with copies to the National Treasury and the Commission on Revenue Allocation. This will enable the commission to make timely interventions in boosting the county OSR.