Article 198 - County government during transition.
While an election is being held to constitute a county assembly under this Chapter, the executive committee of the county, as last constituted remains competent to perform administrative functions...
Article 199 - Publication of county legislation.
(1) County legislation does not take effect unless published in the Gazette.
(2) National and county legislation may prescribe additional requirements in respect of the publication of county...
Article 200 - Legislation on Chapter.
(1) Parliament shall enact legislation providing for all matters necessary or convenient to give effect to this Chapter.
(2) In particular, provision may be made with respect toâ
(a) the...
Article 201 - Principles of public finance.
201. The following principles shall guide all aspects of public finance in theRepublicâ
(a) there shall be openness and accountability, including public participation in financial matters;
(b) the...
Article 204 - Equalisation Fund.
. (1) There is established an Equalisation Fund into which shall be paid one half per cent of all the revenue collected by the national government each year calculated on the basis of the most...
Article 208 - Contingencies Fund.
(1) There is established a Contingencies Fund, the operation of which shall be in accordance with an Act of Parliament.
(2) An Act of Parliament shall provide for advances from the Contingencies...
Article 209 - Power to impose taxes and charges.
(1) Only the national government may imposeâ (a) income tax;
(b) value-added tax;
(c) customs duties and other duties on import and export goods; and (d) excise tax.
(2) An Act of Parliament may...
Article 210 - Imposition of tax.
(1) No tax or licensing fee may be imposed, waived or varied except as provided by legislation.
(2) If legislation permits the waiver of any tax or licensing feeâ
(a) a public record of each waiver...
Article 211 - Borrowing by national government.
(1) Parliament may, by legislationâ
(a) prescribe the terms on which the national government may borrow; and (b) impose reporting requirements.
(2) Within seven days after either House of...
Article 212 - Borrowing by counties.
A county government may borrow onlyâ
(a) if the national government guarantees the loan; and
(b) with the approval of the county governmentâs assembly.
Article 214 - Public debt.
(1) The public debt is a charge on the Consolidated Fund, but an Act of Parliament may provide for charging all or part of the public debt to other public funds.
(2) For the purposes of this...
Article 215 - Commission on Revenue Allocation.
1) There is established the Commission on Revenue Allocation.
(2) The Commission shall consist of the following persons appointed by thePresidentâ
(a) a chairperson, who shall be nominated by the...
Article 217 - Division of revenue.
1) Once every five years, the Senate shall, by resolution, determine the basis for allocating among the counties the share of national revenue that is annually allocated to the county level of...
Article 219 - Transfer of equitable share.
A countyâs share of revenue raised by the national government shall be transferred to the county without undue delay and without deduction, except when the transfer has been stopped under Article...
Article 223 - Supplementary appropriation.
(1) Subject to clauses (2) to (4), the national government may spend money that has not been appropriated ifâ
(a) the amount appropriated for any purpose under the Appropriation Act is insufficient...
Article 224 - County appropriation Bills.
On the basis of the Division of Revenue Bill passed by Parliament under Article 218, each county government shall prepare and adopt its own annual budget and appropriation Bill in the form, and...
Article 225 - Financial control.
(1) An Act of Parliament shall provide for the establishment, functions and responsibilities of the national Treasury.
(2) Parliament shall enact legislation to ensure both expenditure control and...
Article 228 - Controller of Budget.
(1) There shall be a Controller of Budget who shall be nominated by the President and, with the approval of the National Assembly, appointed by the President.
(2) To be qualified to be the...
Article 229 - Auditor-General.
(1) There shall be an Auditor-General who shall be nominated by the President and, with the approval of the National Assembly, appointed by the President.
(2) To be qualified to be the...
Article 231 - Central Bank of Kenya.
(1) There is established the Central Bank of Kenya.
(2) The Central Bank of Kenya shall be responsible for formulating monetarypolicy, promoting price stability, issuing currency and performing...
Article 233 - The Public Service Commission.
. (1) There is established the Public Service Commission.
(2) The Public Service Commission consists of a chairperson, a vice chairperson and seven other members appointed by the President with...
Article 235 - Staffing of county governments.
(1) A county government is responsible, within a framework of uniform norms and standards prescribed by an Act of Parliament, forâ (a) establishing and abolishing offices in its public...
Article 236 - Protection of public officers.
A public officer shall not beâ
(a) victimised or discriminated against for having performed the functions of office in accordance with this Constitution or any other law; or
(b) dismissed, removed...
Article 237 - Teachers Service Commission.
(1) There is established the Teachers Service Commission.
(2) The functions of the Commission areâ
(a) to register trained teachers;
(b) to recruit and employ registered teachers;
(c) to assign...
Article 238 - Principles of national security.
(1) National security is the protection against internal and external threats to Kenyaâs territorial integrity and sovereignty, its people, their rights, freedoms, property, peace, stability and...
Article 239 - National security organs.
(1) The national security organs areâ
(a) the Kenya Defence Forces;
(b) the National Intelligence Service; and (c) the National Police Service.
(2) The primary object of the national security...