Browse an Act, find a provision and read each section in context.
Browse Acts ↓(1) A county assembly or any of its committees has power to summon any person to appear before it for the purpose of giving evidence or providing information. (2) For the purposes of clause (1), an assembly has the same powers as the High Court to— (a) enforce the attendance of witnesses and examini…
(1) A county assembly shall— (a) conduct its business in an open manner, and hold its sittings and those of its committees, in public; and (b) facilitate public participation and involvement in the legislative and other business of the assembly and its committees. (2) A county assembly may not exclu…
(1) Not more than two-thirds of the members of any county assembly or county executive committee shall be of the same gender. (2) Parliament shall enact legislation to— (a) ensure that the community and cultural diversity of a county is reflected in its county assembly and county executive committee…
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 until a new executive committee is constituted after the election.
(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 legislation.
(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 to— (a) the governance of the capital city, other cities and urban areas; (b) the transfer of functions and powers by one lev…
201. The following principles shall guide all aspects of public finance in theRepublic— (a) there shall be openness and accountability, including public participation in financial matters; (b) the public finance system shall promote an equitable society, and in particular— (i) the burden of taxation…
(1) Revenue raised nationally shall be shared equitably among the nationaland county governments. (2) County governments may be given additional allocations from the national government’s share of the revenue, either conditionally or unconditionally.
(1) The following criteria shall be taken into account in determining the equitable shares provided for under Article 202 and in all national legislation concerning county government enacted in terms of this Chapter— (a) the national interest; (b) any provision that must be made in respect of the pu…
. (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 recent audited accounts of revenue received, as approved by the National Assembly. (2) The national governm…
(1) When a Bill that includes provisions dealing with the sharing of revenue, or any financial matter concerning county governments is published, the Commission on Revenue Allocation shall consider those provisions and may make recommendations to the National Assembly and the Senate. (2) Any recomme…
(1) There is established the Consolidated Fund into which shall be paid all money raised or received by or on behalf of the national government, except money that— (a) is reasonably excluded from the Fund by an Act of Parliament and payable into another public fund established for a specific purpose…
(1) There shall be established a Revenue Fund for each county government, into which shall be paid all money raised or received by or on behalf of the county government, except money reasonably excluded by an Act of Parliament. (2) Money may be withdrawn from the Revenue Fund of a county governmento…
(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 Fund if the Cabinet Secretary responsible for finance is satisfied that there is an urgent and unforeseen…
(1) Only the national government may impose— (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 authorise the national government to impose anyother tax or duty, except a tax specified in clause (3)(a)…
(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 fee— (a) a public record of each waiver shall be maintained together with the reason for the waiver; and (b) each waiver, and the reason for i…
(1) Parliament may, by legislation— (a) prescribe the terms on which the national government may borrow; and (b) impose reporting requirements. (2) Within seven days after either House of Parliament so requests by resolution, the Cabinet Secretary responsible for finance shall present to the relevan…
A county government may borrow only— (a) if the national government guarantees the loan; and (b) with the approval of the county government’s assembly.
(1) An Act of Parliament shall prescribe terms and conditions under which the national government may guarantee loans. (2) Within two months after the end of each financial year, the national government shall publish a report on the guarantees that it gave during that year.
(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, "the public debt" means all financial obligations attendant to loans raised or guaranteed and securi…
1) There is established the Commission on Revenue Allocation. (2) The Commission shall consist of the following persons appointed by thePresident— (a) a chairperson, who shall be nominated by the President and approved by the National Assembly; (b) two persons nominated by the political parties repr…
(1) The principal function of the Commission on Revenue Allocation is to make recommendations concerning the basis for the equitable sharing of revenue raised by the national government— (a) between the national and county governments; and (b) among the county governments. (2) The Commission shall a…
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 government. (2) In determining the basis of revenue sharing under clause (1), the Senate shall— (a) take th…
. (1) At least two months before the end of each financial year, there shall be introduced in Parliament— (a) a Division of Revenue Bill, which shall divide revenue raised by the national government among the national and county levels of government in accordance with this Constitution; and (b) a Co…
A county’s 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 225.
(1) Budgets of the national and county governments shall contain— (a) estimates of revenue and expenditure, differentiating between recurrent and development expenditure; (b) proposals for financing any anticipated deficit for the period to which they apply; and (c) proposals regarding borrowing and…
(1) At least two months before the end of each financial year, the Cabinet Secretary responsible for finance shall submit to the National Assembly estimates of the revenue and expenditure of the national government for the next financial year to be tabled in the National Assembly. (2) The estimates…
(1) If the Appropriation Act for a financial year has not been assented to, or is not likely to be assented to, by the beginning of that financial year, the National Assembly may authorise the withdrawal of money from the Consolidated Fund. (2) Money withdrawn under clause (1) shall— (a) be for the…
(1) Subject to clauses (2) to (4), the national government may spend money that has not been appropriated if— (a) the amount appropriated for any purpose under the Appropriation Act is insufficient or a need has arisen for expenditure for a purpose for which no amount has been appropriated by that A…
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 according to the procedure, prescribed in an Act of Parliament.