Constitution of Kenya, 2010
125
Part 2—Other Public Funds
206. (1) There is established the Consolidated Fund into which Consolidated Fund
shall be paid all money raised or received by or on behalf of the national and other public
government, except money that—
funds.
(a) is reasonably excluded from the Fund by an Act of
Parliament and payable into another public fund established
for a specific purpose; or
(b) may, under an Act of Parliament, be retained by the State
organ that received it for the purpose of defraying the
expenses of the State organ.
(2) Money may be withdrawn from the Consolidated Fund
only—
(a) in accordance with an appropriation by an Act of
Parliament;
(b) in accordance with Article 222 or 223; or
(c) as a charge against the Fund as authorised by this Constitution
or an Act of Parliament.
(3) Money shall not be withdrawn from any national public fund
other than the Consolidated Fund, unless the withdrawal of the money
has been authorised by an Act of Parliament.
(4) Money shall not be withdrawn from the Consolidated Fund
unless the Controller of Budget has approved the withdrawal.
207. (1) There shall be established a Revenue Fund for each county Revenue Funds for
government, into which shall be paid all money raised or received by or county governments.
on behalf of the county government, except money reasonably excluded
by an Act of Parliament.
(2) Money may be withdrawn from the Revenue Fund of a county
government only—
(a) as a charge against the Revenue Fund that is provided for by
an Act of Parliament or by legislation of the county; or
(b) as authorised by an appropriation by legislation of the
county.
(3) Money shall not be withdrawn from a Revenue Fund unless
the Controller of Budget has approved the withdrawal.