Chapter 12: PUBLIC FINANCEPart 3 — Revenue-raising and the public debt

Article 212. Borrowing by counties

Navigate this chapter (31 articles)

• 201. Principles of public finance
• 202. Equitable sharing of national revenue
• 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 (current)
• 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

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In this Chapter

Official Constitutional Text

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.

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.