Resources | International Budget Partnership (IBP) (All/General) | English | 2016By the end of this module, you will have: ? reviewed the Commission on Revenue Allocation (CRA) formula, which determines how the funds allocated to counties are shared among the counties; ? reviewed and discussed principles and concepts related to sharing of resources; ? debated the advantages and disadvantages of the first approved formula; ? discussed the second revenue sharing formula; as approved by the Senate; ? discussed the reasoning behind the county distribution of resources to its sub-units, wards and sub-counties; and ? discussed alternative mechanisms for distribution of resources across the county