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Constitution of Kenya, 2010
(4) When the National Assembly has approved spending under
clause (2), an appropriation Bill shall be introduced for the appropriation
of the money spent.
(5) In any particular financial year, the national government
may not spend under this Article more than ten per cent of the sum
appropriated by Parliament for that financial year unless, in special
circumstances, Parliament has approved a higher percentage.
County appropriation
Bills.
224. On the basis of the Division of Revenue Bill passed by
Parliament under Article 218, each county government shall prepare
and adopt its own annual budget and appropriation Bill in the form, and
according to the procedure, prescribed in an Act of Parliament.
Part 6—Control of Public Money
Financial control.
225. (1) An Act of Parliament shall provide for the establishment,
functions and responsibilities of the national Treasury.
(2) Parliament shall enact legislation to ensure both expenditure
control and transparency in all governments and establish mechanisms
to ensure their implementation.
(3) Legislation under clause (2) may authorise the Cabinet
Secretary responsible for finance to stop the transfer of funds to a State
organ or any other public entity—
(a) only for a serious material breach or persistent material
breaches of the measures established under that legislation;
and
(b) subject to the requirements of clauses (4) to (7).
(4) A decision to stop the transfer of funds under clause (3) may
not stop the transfer of more than fifty per cent of funds due to a county
government.
(5) A decision to stop the transfer of funds as contemplated in
clause (3)—
(a) shall not stop the transfer of funds for more than sixty
days; and
(b) may be enforced immediately, but will lapse retrospectively
unless, within thirty days after the date of the decision,
Parliament approves it by resolution passed by both
Houses.