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• Article 191 - Conflict of laws.
  

  (1) This Article applies to conflicts between national and county legislation in respect of matters falling within the concurrent jurisdiction of both levels of government. (2) National legislation...

• Article 192 - Suspension of a county government.
  

  (1) The President may suspend a county government— (a) in an emergency arising out of internal conflict or war; or (b) in any other exceptional circumstances. (2) A county government shall not be...

• Article 193 - Qualifications for election as member of county assembly.
  

  (1) Unless disqualified under clause (2), a person is eligible for election as a member of a county assembly if the person— (a) is registered as a voter; (b) satisfies any educational, moral and...

• Article 194 - Vacation of office of member of county assembly.
  

  (1) The office of a member of a county assembly becomes vacant— (a) if the member dies; (b) if the member is absent from eight sittings of the assembly without permission, in writing, of the speaker...

• Article 195 - County assembly power to summon witnesses.
  

  (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...

• Article 196 - Public participation and county assembly powers, privileges and immunities.
  

  (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...

• Article 197 - County assembly gender balance and diversity.
  

  (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...

• 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 to— (a) the...

• Article 201 - Principles of public finance.
  

  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...

• Article 202 - Equitable sharing of national revenue.
  

  (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...

• Article 203 - Equitable share and other financial laws.
  

  (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...

• 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 205 - Consultation on financial legislation affecting counties.
  

  (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...

• Article 206 - Consolidated Fund and other public funds.
  

  (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...

• Article 207 - Revenue Funds for county governments.
  

  (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...

• 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 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...

• 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 fee— (a) a public record of each waiver...

• Article 211 - Borrowing by national government.
  

  (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...

• Article 212 - Borrowing by counties.
  

  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.

• Article 213 - Loan guarantees by national government.
  

  (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...

• 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 thePresident— (a) a chairperson, who shall be nominated by the...

• Article 216 - Functions of the Commission on Revenue Allocation.
  

  (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...

• 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 218 - Annual Division and Allocation of Revenue Bills.
  

  . (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...

• Article 219 - Transfer of equitable share.
  

  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...

• Article 220 - Form, content and timing of budgets.
  

  (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...

• Article 221 - Budget estimates and annual Appropriation Bill.
  

  (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...

• Article 222 - Expenditure before annual budget is passed.
  

  (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...

• Article 223 - Supplementary appropriation.
  

  (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...

• 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 226 - Accounts and audit of public entities.
  

  1) An Act of Parliament shall provide for— (a) the keeping of financial records and the auditing of accounts of all governments and other public entities, and prescribe other measures for securing...

• Article 227 - Procurement of public goods and services.
  

  (1) When a State organ or any other public entity contracts for goods or services, it shall do so in accordance with a system that is fair, equitable, transparent, competitive 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 230 - Salaries and Remuneration Commission.
  

  (1) There is established the Salaries and Remuneration Commission. (2) The Salaries and Remuneration Commission consists of the following persons appointed by the President— (a) a...

• 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 232 - Values and principles of public service.
  

  (1) The values and principles of public service include— (a) high standards of professional ethics; (b) efficient, effective and economic use of resources; (c) responsive, prompt, effective,...

• 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 234 - Functions and powers of the Public Service Commission.
  

  (1) The functions and powers of the Commission are as set out in this Article. (2) The Commission shall— (a) subject to this Constitution and legislation— (i) establish and abolish offices in the...

• 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, for— (a) establishing and abolishing offices in its public...

• Article 236 - Protection of public officers.
  

  A public officer shall not be— (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 are— (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 Kenya’s territorial integrity and sovereignty, its people, their rights, freedoms, property, peace, stability and...

• Article 239 - National security organs.
  

  (1) The national security organs are— (a) the Kenya Defence Forces; (b) the National Intelligence Service; and (c) the National Police Service. (2) The primary object of the national security...

• Article 240 - Establishment of the National Security Council.
  

  (1) There is established a National Security Council. (2) The Council consists of—(a) the President; (b) the Deputy President; (c) the Cabinet Secretary responsible for defence; (d) the Cabinet...