County Allocation of Revenue Act of Kenya

E896083

The County Allocation of Revenue Act of Kenya is a key law that governs how nationally collected revenue is shared and distributed among Kenya’s county governments each financial year.

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Statements (48)

Predicate Object
instanceOf Kenyan statute
public finance law
administeredBy Controller of Budget of Kenya NERFINISHED
National Treasury of Kenya NERFINISHED
aimsTo ensure predictability of revenue flows to county governments
promote equitable development across counties in Kenya
support devolution in Kenya
appliesTo county governments of Kenya
national government of Kenya NERFINISHED
basedOn Constitution of Kenya 2010 NERFINISHED
concerns conditional grants from development partners to counties
conditional grants from the national government to counties
equitable share of nationally raised revenue for counties
country Kenya
defines conditional allocations to county governments
criteria for sharing revenue among counties
equitable allocation of revenue among county governments
schedules listing allocations to each county
unconditional (equitable share) allocations to county governments
enactedAs separate Act for each financial year
enactedBy Parliament of Kenya NERFINISHED
governs allocation of nationally collected revenue to county governments in Kenya
hasTemporalScope one financial year per Act
implements Article 202 of the Constitution of Kenya 2010
Article 203 of the Constitution of Kenya 2010 NERFINISHED
Article 204 of the Constitution of Kenya 2010
Article 205 of the Constitution of Kenya 2010
Article 218 of the Constitution of Kenya 2010
language English
Swahili
legalForm annual appropriation-type allocation statute
legalSystem Kenyan law
partOf Kenya’s public finance management framework
regulates conditions attached to specific-purpose grants to counties
disbursement of funds from the national government to county governments
reporting obligations on use of allocated funds by county governments
timing of transfers of funds to county governments
relatedTo Commission on Revenue Allocation of Kenya NERFINISHED
Division of Revenue Act of Kenya NERFINISHED
Intergovernmental fiscal relations in Kenya
Public Finance Management Act of Kenya NERFINISHED
requires National Treasury to transfer funds to counties in accordance with the Act NERFINISHED
adherence to the equitable share formula approved by Parliament
publication of county-by-county revenue allocations
subjectTo oversight by the Auditor-General of Kenya
oversight by the National Assembly of Kenya
oversight by the Senate of Kenya
uses revenue sharing formula recommended by the Commission on Revenue Allocation

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national fiscal framework of Kenya includesInstrument County Allocation of Revenue Act of Kenya