Back to: Devolved Government - part 6

Part I–Principles and framework of public finance

Article 201: Principles of public finance

Article 202: Equitable sharing of national revenue

Article 203: Equitable share and other financial laws

Article 204: Equalisation Fund

Article 205: Consultation on financial legislation affecting counties

Part 2–Other public funds

Article 206: Consolidated Fund and other public funds

Article 207: Revenue Funds for county governments

Article 208: Contingencies Fund

Part 3–Revenue-raising powers and the public debt

Article 209: Power to impose taxes and charges

Article 210: Imposition of tax

Article 211: Borrowing by national government

Article 212: Borrowing by counties

Article 213: Loan guarantees by national government

Article 214: Public debt

Part 4–Revenue allocation

Article 215: Commission on Revenue Allocation

Article 216: Functions of the Commission on Revenue Allocation

Article 217: Division of revenue

Article 218: Annual Division and Allocation of Revenue Bills

Article 219: Transfer of equitable share

Part 5–Budgets and spending

Article 220: Form, content and timing of budgets

Article 221: Budget estimates and annual Appropriation Bill

Article 222: Expenditure before annual budget is passed

Article 223: Supplementary appropriation

Article 224: County appropriation Bills

Part 6–Control of public money

Article 225: Financial control

Article 226: Accounts and audit of public entities

Article 227: Procurement of public goods and services

Part 7–Financial officers and institutions

Article 228: Controller of Budget

Article 229: Auditor–General

Article 230: Salaries and Remuneration Commission

Article 231: Central Bank of Kenya

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