Chapter 12: PUBLIC FINANCEPart 1 — Principles and framework of public finance

Article 202. Equitable sharing of national revenue

Navigate this chapter (31 articles)

• 201. Principles of public finance
• 202. Equitable sharing of national revenue (current)
• 203. Equitable share and other financial laws
• 204. Equalisation Fund
• 205. Consultation on financial legislation affecting counties
• 206. Consolidated Fund and other public funds
• 207. Revenue Funds for county governments
• 208. Contingencies Fund
• 209. Power to impose taxes and charges
• 210. Imposition of tax
• 211. Borrowing by national government
• 212. Borrowing by counties
• 213. Loan guarantees by national government
• 214. Public debt
• 215. Commission on Revenue Allocation
• 216. Functions of the Commission on Revenue Allocation
• 217. Division of revenue
• 218. Annual Division and Allocation of Revenue Bills
• 219. Transfer of equitable share
• 220. Form, content and timing of budgets
• 221. Budget estimates and annual Appropriation Bill
• 222. Expenditure before annual budget is passed
• 223. Supplementary appropriation
• 224. County appropriation Bills
• 225. Financial control
• 226. Accounts and audit of public entities
• 227. Procurement of public goods and services
• 228. Controller of Budget
• 229. Auditor-General
• 230. Salaries and Remuneration Commission
• 231. Central Bank of Kenya

---

In this Chapter

Official Constitutional Text

(1) Revenue raised nationally shall be shared equitably among the national and county governments.

(2) County governments may be given additional allocations from the national government’s share of the revenue, either conditionally or unconditionally.

Plain English Explanation

This is a simplified summary to explain this article in clear language. It is not the legal text of the Constitution.

A simplified explanation is being prepared for this article.