Constitution of Kenya, 2010
129
216. (1) The principal function of the Commission on Revenue Functions of the
Allocation is to make recommendations concerning the basis for the Commission on
Revenue Allocation.
equitable sharing of revenue raised by the national government––
(a) between the national and county governments; and
(b) among the county governments.
(2) The Commission shall also make recommendations on other
matters concerning the financing of, and financial management by,
county governments, as required by this Constitution and national
legislation.
(3) In formulating recommendations, the Commission shall
seek––
(a) to promote and give effect to the criteria mentioned in
Article 203 (1);
(b) when appropriate, to define and enhance the revenue sources
of the national and county governments; and
(c) to encourage fiscal responsibility.
(4) The Comission shall determine, publish and regularly review
a policy in which it sets out the criteria by which to identify the
marginalised areas for purposes of Article 204 (2).
(5) The Commission shall submit its recommendations to
the Senate, the National Assembly, the national executive, county
assemblies and county executives.
217. (1) Once every five years, the Senate shall, by resolution, Division of revenue.
determine the basis for allocating among the counties the share of
national revenue that is annually allocated to the county level of
government.
(2) In determining the basis of revenue sharing under clause (1),
the Senate shall—
(a) take the criteria in Article 203 (1) into account;
(b) request and consider recommendations from the Commission
on Revenue Allocation;
(c) consult the county governors, the Cabinet Secretary