...The Baringo CALC team was gazetted on 24th March 2017 with the members listed on Kenya Gazette No.2701 and their mandate was to prepare a report after and they verify assets and liabilities of defunct local authorities in Baringo County that had already been assessed by the Transition Authority. This is in accordance with the Intergovernmental Relations Act ( lGRA) 2012, which established the Intergovernmental Relations Technical Committee (IGRTC) This report takes cognizant of the fact that counties are a product of devolution which inherited the defunct local authorities assets and liabilities. The methods that were used in coming up with the report were interviews, review of documents and site visits in collecting data. The report further deduces the assets and liabilities of by the defunct local authorities such as land and buildings, computers and computer accessories, biological assets, current assets, motor vehicles, equipment, furniture and fittings as well as investments that were inherited by the Baringo County Government. The report in its conclusion notes that the CALC team went into details to verify the nature of the assets and liabilities as at 27th March 2013 of all the DLAs to ensure smooth transition into the County Government administration. The report recommends that all accountable documents of the DLAs should be scanned for safe record keeping, fast tracking the process of handing over assets to facilitate ownership by the County Government and disposal of obsolete assets. Further; it is recommended that there should be a follow up on historical sites which have been grabbed by private developers. The National Treasury on its part should settle liabilities of the defunct local authorities. The county Government on its part should establish an investment authority department to generate income from the idle assets in the county government

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