Constitution of Kenya, 2010
198—County government during transition.
199—Publication of county legislation.
200— Legislation on Chapter.
CHAPTER TWELVE—PUBLIC FINANCE
Part I—Principles and Framework of Public Finance
201—Principles of public finance.
202—Equitable sharing of national revenue.
203—Equitable share and other financial laws.
204—Equalisation Fund.
205—Consultation on financial legislation affecting counties.
Part 2—Other Public Funds
206—Consolidated Fund and other public funds.
207—Revenue Funds for county governments.
208—Contingencies Fund.
Part 3—Revenue-Raising Powers and the Public Debt
209—Power to impose taxes and charges.
210—Imposition of tax.
211—Borrowing by national government.
212—Borrowing by counties.
213—Loan guarantees by national government.
214—Public debt.
Part 4—Revenue Allocation
215—Commission on Revenue Allocation
216—Functions of the Commission on Revenue Allocation
217—Division of revenue
218—Annual Division and Allocation of Revenue Bills
219—Transfer of equitable share
Part 5—Budgets and Spending
220—Form, content and timing of budgets.
221—Budget estimates and annual Appropriation Bill.
222—Expenditure before annual budget is passed.
223—Supplementary appropriation.
224—County appropriation Bills.
Part 6—Control of Public Money
225—Financial control.
226—Accounts and audit of public entities.
227—Procurement of public goods and services.
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