Article 204 of The Constitution of Kenya: 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 recent audited accounts of revenue received, as approved by the National Assembly.
(2) The national government shall use the Equalisation Fund only to provide basic services including water, roads, health facilities and electricity to marginalised areas to the extent necessary to bring the quality of those services in those areas to the level generally enjoyed by the rest of the nation, so far as possible.
(3) The national government may use the Equalisation Fund—
(a) only to the extent that the expenditure of those funds has been approved in an Appropriation Bill enacted by Parliament; and
(b) either directly, or indirectly through conditional grants to counties in which marginalised communities exist.
(4) The Commission on Revenue Allocation shall be consulted and its recommendations considered before Parliament passes any Bill appropriating money out of the Equalisation Fund.
(5) Any unexpended money in the Equalisation Fund at the end of a particular financial year shall remain in that Fund for use in accordance with clauses (2) and (3) during any subsequent financial year.
(6) This Article lapses twenty years after the effective date, subject to clause (7).
(7) Parliament may enact legislation suspending the effect of clause (6) for a further fixed period of years, subject to clause (8).
(8) Legislation under clause (7) shall be supported by more than half of all the members of the National Assembly, and more than half of all the county delegations in the Senate.
(9) Money shall not be withdrawn from the Equalisation Fund unless the Controller of Budget has approved the withdrawal.
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- 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...
- Article 241 - Establishment of Kenya Defence Forces and Defence Council.
(1) There are established the Kenya Defence Forces.
(2) The Kenya Defence Forces consist of—(a) the Kenya Army;
(b) the Kenya Air Force; and (c) the Kenya Navy.
(3) The Kenya Defence...
- Article 242 - Establishment of National Intelligence Service.
(1) There is established the National Intelligence Service.
(2) The National Intelligence Service—
(a) is responsible for security intelligence and counter intelligence to enhance national...
- Article 243 - Establishment of the National Police Service.
(1) There is established the National Police Service.
(2) The National Police Service consists of—(a) the Kenya Police Service; and (b) the Administration Police Service.
(3) The National Police...
- Article 244 - Objects and functions of the National Police Service.
The National Police Service shall—
(a) strive for the highest standards of professionalism and discipline among its members;
(b) prevent corruption and promote and practice transparency and...
- Article 245 - Command of the National Police Service.
245. (1) There is established the office of the Inspector-General of the National Police Service.
(2) The Inspector-General—
(a) is appointed by the President with the approval of Parliament;...
- Article 246 - National Police Service Commission.
(1) There is established the National Police Service Commission.
(2) The Commission consists of—
(a) the following persons, each appointed by the President—
(i) a person who is qualified to be...
- Article 247 - Other police services.
Parliament may enact legislation establishing other police services under the supervision of the National Police Service and the command of the Inspector General of the Service.
- Article 248 - Application of Chapter.
1) This Chapter applies to the commissions specified in clause (2) and theindependent offices specified in clause (3), except to the extent that this Constitution provides otherwise.
(2) The...
- Article 249 - Objects, authority and funding of commissions and independent offices.
(1) The objects of the commissions and the independent offices are to—
(a) protect the sovereignty of the people;
(b) secure the observance by all State organs of democratic values and...
- Article 250 - Composition, appointment and terms of office.
(1) Each commission shall consist of at least three, but not more than nine, members.
(2) The chairperson and each member of a commission, and the holder of anindependent office, shall...
- Article 251 - Removal from office.
(1) A member of a commission (other than an ex officio member), or the holder of an independent office, may be removed from office only for—
(a) serious violation of this Constitution or any other...
- Article 252 - General functions and powers.
1) Each commission, and each holder of an independent office—
(a) may conduct investigations on its own initiative or on a complaint made by a member of the public;
(b) has the powers necessary for...
- Article 253 - Incorporation of commissions and independent offices.
Each commission and each independent office—
(a) is a body corporate with perpetual succession and a seal; and (b) is capable of suing and being sued in its corporate name.
- Article 254 - Reporting by commissions and independent offices.
1) As soon as practicable after the end of each financial year, eachcommission, and each holder of an independent office, shall submit a report to the President and to Parliament.
(2) At any time,...