The main purpose of the study was to estimate the costs of resources necessary the performance of the functions assigned to the National and County Governments. Article 187 (2) also provides that if a function or power is transferred from a government at one level to a government at the other level then arrangements shall be put in place to ensure that the resources necessary for the performance of the function or exercise of the power are transferred in line with the ‘finance follows functions ’ principle. In response to this, this study on costing of government functions was commissioned.The specific objectives included review of relevant documents, review of norms and standards in service delivery, identify services provided by both levels of government, cost the services, and provide trends in past expenditure on the functions.