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Constitution of Kenya, 2010
by at least two-thirds of its members, amend a resolution at any time
after it has been approved.
(9) Clauses (2) to (8), with the necessary modifications, apply to
a resolution under clause (8).
218. (1) At least two months before the end of each financial year, Annual Division
there shall be introduced in Parliament––
and Allocation of
(a) a Division of Revenue Bill, which shall divide revenue
raised by the national government among the national
and county levels of government in accordance with this
Constitution; and
Revenue Bills.
(b) a County Allocation of Revenue Bill, which shall divide
among the counties the revenue allocated to the county level
of government on the basis determined in accordance with
the resolution in force under Article 217.
(2) Each Bill required by clause (1) shall be accompanied by a
memorandum setting out––
(a) an explanation of revenue allocation as proposed by the
Bill;
(b) an evaluation of the Bill in relation to the criteria mentioned
in Article 203 (1); and
(c) a summary of any significant deviation from the Commission
on Revenue Allocation’s recommendations, with an
explanation for each such deviation.
219. A county’s share of revenue raised by the national Transfer of equitable
government shall be transferred to the county without undue delay and share.
without deduction, except when the transfer has been stopped under
Article 225.
Part 5—Budgets and Spending
220. (1) Budgets of the national and county governments shall Form, content and
timing of budgets.
contain—
(a) estimates of revenue and expenditure, differentiating
between recurrent and development expenditure;
(b) proposals for financing any anticipated deficit for the period
to which they apply; and