These linked webpages can be related to different topics, categories, or sections, allowing users to navigate and explore different content within the constitution of Kenya, 2010CHAPTER FOUR—THE BILL OF RIGHTS PART 1—GENERAL PROVISIONS RELATING TO THE BILL OF RIGHTS
PART 2—RIGHTS AND FUNDAMENTAL FREEDOMS
PART 3—SPECIFIC APPLICATION OF RIGHTS
PART 4—STATE OF EMERGENCY PART 5—KENYA NATIONAL HUMAN RIGHTS AND EQUALITY COMMISSION CHAPTER FIVE—LAND AND ENVIRONMENT PART 1—LAND
PART 2— ENVIRONMENT AND NATURAL RESOURCES CHAPTER SIX—LEADERSHIP AND INTEGRITY
CHAPTER SEVEN—REPRESENTATION OF THE PEOPLE PART 1—ELECTORAL SYSTEM AND PROCESS
PART 2—INDEPENDENT ELECTORAL AND BOUNDARIES COMMISSION AND DELIMITATION OF ELECTORAL UNITS
PART 3—POLITICAL PARTIES CHAPTER EIGHT—THE LEGISLATURE PART 1—ESTABLISHMENT AND ROLE OF PARLIAMENT
PART 2—COMPOSITION AND MEMBERSHIP OF PARLIAMENT
PART 3—OFFICES OF PARLIAMENT PART 4—PROCEDURES FOR ENACTING LEGISLATION
PART 5—PARLIAMENT’S GENERAL PROCEDURES AND RULES
PART 6—MISCELLANEOUS CHAPTER NINE—THE EXECUTIVE PART 1—PRINCIPLES AND STRUCTURE OF THE NATIONAL EXECUTIVE PART 2—THE PRESIDENT AND DEPUTY PRESIDENT
PART 3—THE CABINET
PART 4—OTHER OFFICES CHAPTER TEN—JUDICIARY PART 1—JUDICIAL AUTHORITY AND LEGAL SYSTEM
PART 2—SUPERIOR COURTS
PART 3—SUBORDINATE COURTS PART 4—JUDICIAL SERVICE COMMISSION CHAPTER ELEVEN—DEVOLVED GOVERNMENT PART 1—OBJECTS AND PRINCIPLES OF DEVOLVED GOVERNMENT PART 2—COUNTY GOVERNMENTS
PART 3—FUNCTIONS AND POWERS OF COUNTY GOVERNMENTS
PART 4—THE BOUNDARIES OF COUNTIES PART 5—RELATIONSHIPS BETWEEN GOVERNMENTS
PART 6—SUSPENSION OF COUNTY GOVERNMENTS PART 7—GENERAL
CHAPTER TWELVE—PUBLIC FINANCE PART I—PRINCIPLES AND FRAMEWORK OF PUBLIC FINANCE
PART 2—OTHER PUBLIC FUNDS
PART 3—REVENUE-RAISING POWERS AND THE PUBLIC DEBT
PART 4—REVENUE ALLOCATION
PART 5—BUDGETS AND SPENDING
PART 6—CONTROL OF PUBLIC MONEY
PART 7— FINANCIAL OFFICERS AND INSTITUTIONS CHAPTER THIRTEEN—THE PUBLIC SERVICE PART 1—VALUES AND PRINCIPLES OF PUBLIC SERVICE PART 2—THE PUBLIC SERVICE COMMISSION
PART 3—TEACHERS SERVICE COMMISSION CHAPTER FOURTEEN—NATIONAL SECURITY PART 1—NATIONAL SECURITY ORGANS
PART 2—THE KENYA DEFENCE FORCES PART 3—THE NATIONAL INTELLIGENCE SERVICE PART 4—THE NATIONAL POLICE SERVICE CHAPTER FIFTEEN—COMMISSIONS AND INDEPENDENT OFFICES
Schedules:
0 Comments
Principles and Framework of Public Finance in the Kenya Constitution 2010: An OverviewCHAPTER TWELVE—PUBLIC FINANCE PART I—PRINCIPLES AND FRAMEWORK OF PUBLIC FINANCE
PART 2—OTHER PUBLIC FUNDS
PART 3—REVENUE-RAISING POWERS AND THE PUBLIC DEBT
PART 4—REVENUE ALLOCATION
PART 5—BUDGETS AND SPENDING
PART 6—CONTROL OF PUBLIC MONEY
PART 7— FINANCIAL OFFICERS AND INSTITUTIONS
Overview;CHAPTER TWELVE—PUBLIC FINANCE in the Kenya Constitution 2010 outlines the principles and framework of public finance in the Republic. The chapter emphasizes the importance of openness, accountability, and public participation in financial matters. It aims to promote an equitable society by sharing the burden of taxation fairly and ensuring the equitable distribution of revenue between national and county governments. Additionally, this chapter highlights the need to promote the equitable development of the country, including making special provisions for marginalized groups and areas.
The chapter also emphasizes the importance of sharing the burdens and benefits of resource use and public borrowing equitably between present and future generations. It emphasizes the responsible use of public money and the need for financial management to be responsible and clear in fiscal reporting. The chapter further addresses specific aspects of public finance, including the establishment of revenue funds for county governments, a contingencies fund, and loan guarantees by the national government. It also addresses financial control, accounts and audit of public entities, and procurement of public goods and services. In terms of time specifications, the chapter sets timelines for various provisions. For example, the accounts and audit of public entities and procurement of public goods and services are required to be carried out within four years. The values and principles of public service are to be implemented within four years as well. The establishment of national security organs and the command of the National Police Service have a timeframe of two years each. Any other legislation required by the Constitution has a timeline of five years. To ensure a smooth transition, the chapter includes transitional and consequential provisions outlined in the Sixth Schedule. These provisions specify the timeframes for enacting legislation to effect various chapters and articles of the Constitution. In conclusion, CHAPTER TWELVE—PUBLIC FINANCE of the Kenya Constitution 2010 establishes the principles and framework for public finance in the Republic. It emphasizes openness, accountability, and public participation while promoting an equitable society and responsible financial management. The chapter also sets specific timelines for the implementation of various provisions and includes transitional provisions for a smooth transition. Citation: The Kenya constitution, 2010 PART 7— FINANCIAL OFFICERS AND INSTITUTIONSThe Central Bank of Kenya: Establishing Stability and Promoting Monetary PolicyCENTRAL BANK OF KENYA.
Explained;According to the Kenya Constitution, 2010, the Central Bank of Kenya (CBK) is established as the country's primary financial institution. Its primary responsibilities include formulating monetary policy, promoting price stability, issuing currency, and performing other functions as mandated by an Act of Parliament.
The establishment of the Central Bank of Kenya is explicitly stated in the constitution, signifying its importance and role in the country's financial system. As the central bank, it is entrusted with the authority to make decisions regarding monetary policy. This includes managing the money supply, interest rates, and exchange rates to achieve the objectives of price stability and economic growth. The Central Bank of Kenya is granted autonomy and independence in the exercise of its powers and the performance of its functions. It is not subject to the direction or control of any person or authority. This independence ensures that the CBK can make objective and unbiased decisions in the best interest of the country's financial stability. In terms of operations, the Central Bank of Kenya is responsible for issuing currency, which includes the production and distribution of notes and coins. These notes and coins may bear images that depict or symbolize Kenya or an aspect of Kenya, but they are not allowed to bear the portrait of any individual. This provision aims to maintain the integrity and neutrality of the currency. Furthermore, the composition, powers, functions, and operations of the Central Bank of Kenya are detailed in an Act of Parliament. This legislation provides guidelines and regulations for the operations of the CBK, ensuring transparency, accountability, and effective governance within the institution. In conclusion, the Central Bank of Kenya, as established by the Kenya Constitution, 2010, plays a crucial role in the country's financial system. It formulates monetary policy, promotes price stability, issues currency, and operates independently to maintain the integrity and stability of the financial sector. Through its autonomy and adherence to an Act of Parliament, the CBK functions as a key institution in safeguarding the country's economic well-being. Citation: The Kenya Constitution, 2010 PART 7— FINANCIAL OFFICERS AND INSTITUTIONSThe Establishment, Composition, Powers, and Functions of the Salaries and Remuneration Commission in KenyaSALARIES AND REMUNERATION COMMISSION.
EXPLAINED;According to the Kenya Constitution, 2010, the Salaries and Remuneration Commission (SRC) is established to address matters relating to remuneration and benefits of public officers in Kenya. The composition of the SRC includes various individuals appointed by the President.
The Salaries and Remuneration Commission consists of the following members appointed by the President: a chairperson, individuals nominated by bodies such as the Parliamentary Service Commission, Public Service Commission, Judicial Service Commission, Teachers Service Commission, National Police Service Commission, Defence Council, and the Senate representing county governments. Additionally, individuals nominated by umbrella bodies representing trade unions, employers, and a joint forum of professional bodies are also included. Furthermore, the Cabinet Secretary responsible for finance and the Attorney-General nominate one person each, while another individual with experience in human resources management in the public service is nominated by the Cabinet Secretary responsible for public service. It is important to note that the Commissioners nominated under clauses (1)(d) and (1)(e) of the SRC do not have voting rights. The Salaries and Remuneration Commission has been vested with specific powers and functions. These include setting and regularly reviewing the remuneration and benefits of all State officers and advising the national and county governments on the remuneration and benefits of all other public officers. In carrying out its functions, the Commission must consider certain principles. These principles include ensuring that the total public compensation bill is fiscally sustainable, attracting and retaining the necessary skills within the public services, recognizing productivity and performance, and promoting transparency and fairness. The establishment, composition, powers, and functions of the Salaries and Remuneration Commission are crucial in ensuring fair and sustainable remuneration for public officers in Kenya. By setting and reviewing remuneration and benefits, the SRC aims to maintain fiscal responsibility, attract skilled individuals, and promote transparency and fairness in the public sector. In conclusion, the Salaries and Remuneration Commission, as outlined in the Kenya Constitution, 2010, plays a vital role in addressing matters related to remuneration and benefits of public officers. Its composition, powers, and functions ensure fair and sustainable compensation while considering the needs of the public sector and the principles of transparency and fairness. Citation: The Kenya Constitution, 2010 PART 7— FINANCIAL OFFICERS AND INSTITUTIONSThe Qualifications, Responsibilities, and Reporting Requirements of the Auditor-General in KenyaAUDITOR-GENERAL.
EXPLAINED;The Auditor-General in Kenya plays a critical role in promoting transparency, accountability, and effective financial management in the country. According to the Kenya Constitution, 2010, the Auditor-General is nominated by the President and appointed with the approval of the National Assembly. Let's delve into the qualifications, responsibilities, and reporting requirements outlined in the Constitution.
To be eligible for the position of Auditor-General, an individual must possess extensive knowledge of public finance or have at least ten years of experience in auditing or public finance management. This requirement ensures that the Auditor-General is equipped with the necessary expertise to fulfill their responsibilities effectively. The Auditor-General holds office for a fixed term of eight years and is not eligible for reappointment, ensuring independence and continuity in their role. This provision safeguards against any potential political interference and allows the Auditor-General to carry out their duties impartially. One of the primary responsibilities of the Auditor-General is to conduct audits and prepare reports on various entities and accounts. This includes auditing and reporting on the accounts of the national and county governments, funds and authorities, courts, commissions and independent offices, National Assembly, Senate, county assemblies, political parties funded from public funds, public debt, and any other entity required by legislation to be audited. The Auditor-General is empowered to determine whether public money has been applied lawfully and effectively. The audit reports prepared by the Auditor-General are required to be submitted to Parliament or the relevant county assembly. This ensures that the findings and recommendations of the Auditor-General are accessible to the legislative bodies responsible for oversight. Within three months of receiving an audit report, Parliament or the county assembly must debate and consider the report, taking appropriate action based on its findings. The qualifications, responsibilities, and reporting requirements of the Auditor-General, as outlined in the Kenya Constitution, 2010, aim to promote accountability, transparency, and sound financial management. By conducting audits, providing objective reports, and ensuring that public funds are used lawfully and effectively, the Auditor-General plays a crucial role in upholding good governance and safeguarding the interests of the public. In conclusion, the Auditor-General in Kenya is entrusted with the responsibility of auditing and reporting on various entities and accounts to promote accountability and transparency. With the necessary qualifications and a fixed term of office, the Auditor-General operates independently and objectively. By fulfilling their duties, the Auditor-General contributes to the effective management of public finances and the overall development of the country. Citation: The Kenya Constitution, 2010 PART 7— FINANCIAL OFFICERS AND INSTITUTIONSThe Roles and Responsibilities of the Controller of Budget in KenyaCONTROLLER OF BUDGET.
EXPLAINED;As per the provisions outlined in the Kenya Constitution, 2010, the Controller of Budget in Kenya has several important roles and responsibilities.
Firstly, the Controller of Budget is appointed by the President, with the approval of the National Assembly. To be eligible for this position, a person must possess extensive knowledge of public finance or have at least ten years of experience in auditing public finance management. The Controller of Budget is entrusted with the responsibility of overseeing the implementation of the budgets of both the national and county governments. This includes authorizing withdrawals from public funds under Articles 204, 206, and 207 of the Constitution. The Controller plays a vital role in ensuring that the utilization of public funds is in line with the approved budgets. Additionally, the Controller of Budget is required to ensure that any withdrawal from a public fund is authorized by law. This responsibility ensures that public funds are used in a legal and accountable manner. Furthermore, the Controller of Budget is required to submit a report on the implementation of the budgets of the national and county governments to each House of Parliament every four months. This regular reporting helps to maintain transparency and accountability in the budgetary process. Lastly, the Controller of Budget holds office for a term of eight years and is not eligible for re-appointment, as stated in Article 251 of the Constitution. This provision ensures the independence and stability of the Office of the Controller of Budget. In conclusion, the Controller of Budget in Kenya plays a crucial role in overseeing the implementation of budgets at the national and county levels. Their responsibilities include authorizing withdrawals from public funds, ensuring compliance with the law, and providing regular reports to Parliament. By fulfilling these roles, the Controller contributes to the transparency, accountability, and efficient management of public finances in Kenya. Citation: The Kenya Constitution, 2010 PART 6—CONTROL OF PUBLIC MONEYProvisions for Procurement of Public Goods and Services in the Kenya Constitution, 2010PROCUREMENT OF PUBLIC GOODS AND SERVICES.
EXPLAINED;According to the provisions laid out in the Kenya Constitution, 2010, the procurement of public goods and services by State organs and public entities must adhere to a system that is fair, equitable, transparent, competitive, and cost-effective.
To ensure fairness and transparency, an Act of Parliament is mandated to prescribe a framework for the implementation of procurement and asset disposal policies. This framework may include various provisions such as:
In conclusion, the Kenya Constitution, 2010, emphasizes the importance of fair, transparent, and cost-effective procurement of public goods and services. Through the establishment of a comprehensive framework, it seeks to promote fairness, protect disadvantaged individuals, and hold both contractors and individuals accountable for their actions. These provisions play a crucial role in safeguarding the interests of the Kenyan people and ensuring the efficient utilization of public resources. Citation: The Kenya Constitution, 2010 PART 6—CONTROL OF PUBLIC MONEYEnsuring Efficient and Transparent Fiscal Management in Kenya's Public EntitiesACCOUNTS AND AUDIT OF PUBLIC ENTITIES.
EXPLAINED;In order to ensure efficient and transparent fiscal management, the Kenya Constitution 2010 establishes several measures related to the keeping of financial records, auditing of accounts, and accountability of public entities at the national and county level of government.
Firstly, an Act of Parliament is required to provide for the keeping of financial records and the auditing of accounts of all governments and other public entities (doc_1). This legislation is crucial in ensuring that financial records are accurately maintained and that accounts are audited to promote transparency and accountability. The Act of Parliament also prescribes other measures aimed at securing efficient and transparent fiscal management (doc_1). These additional measures serve to enhance the overall financial governance and control within public entities. Moreover, the Kenya Constitution 2010 mandates the designation of an accounting officer in every public entity at the national and county level of government (doc_1). This requirement ensures that there is an individual responsible for overseeing the financial management of each entity and being accountable for its financial decisions and actions. The accounting officer of a national public entity is held accountable to the National Assembly for its financial management, while the accounting officer of a county public entity is accountable to the county assembly (doc_1). This accountability structure ensures that there is oversight and scrutiny of financial management practices at both the national and county levels of government. Additionally, the accounts of all governments and state organs are subject to auditing by the Auditor-General, with the exception of certain clauses outlined in the document (doc_1). This auditing process provides an independent assessment of the financial activities and performance of these entities, enhancing transparency and accountability. Furthermore, the accounts of the office of the Auditor-General itself are audited and reported on by a professionally qualified accountant appointed by the National Assembly (doc_4). This ensures that the Auditor-General's office is also held to high standards of financial management and reporting. To reinforce the importance of responsible financial management, the Kenya Constitution 2010 states that if a holder of a public office directs or approves the use of public funds contrary to law or instructions, they are liable for any resulting loss and must make good on that loss, irrespective of whether they remain in office or not (doc_5). This provision promotes accountability for the use of public funds and discourages any misuse or misappropriation. In conclusion, the Kenya Constitution 2010 outlines various measures to ensure efficient and transparent fiscal management in public entities. These measures include the keeping of financial records, the auditing of accounts, the designation of accounting officers, and the accountability of public officials. By adhering to these provisions, Kenya aims to enhance financial governance, promote transparency, and strengthen accountability in the management of public funds. Citation: The Kenya constitution, 2010 PART 6—CONTROL OF PUBLIC MONEYEnsuring Financial Control, Expenditure Control, and Transparency in Kenya's GovernmentsFINANCIAL CONTROL.
EXPLAINED;The Kenya Constitution 2010 outlines the legislation and mechanisms in place to ensure financial control, expenditure control, and transparency in all governments in Kenya.
To begin with, an Act of Parliament is required to establish the functions and responsibilities of the national Treasury (doc_1). This legislation ensures that the national Treasury operates effectively and efficiently in managing the financial affairs of the government. In addition, Parliament is mandated to enact legislation that ensures both expenditure control and transparency in all governments (doc_1). This legislation is crucial in promoting responsible spending practices and ensuring that financial resources are used for their intended purposes. Furthermore, the legislation allows for the establishment of mechanisms to ensure the implementation of expenditure control and transparency measures (doc_1). These mechanisms play a vital role in monitoring and enforcing compliance with financial regulations and policies. One important mechanism established is the authorization given to the Cabinet Secretary responsible for finance to stop the transfer of funds to a State organ or any other public entity in case of a serious material breach or persistent material breaches (doc_1). This mechanism acts as a deterrent against mismanagement of funds and promotes accountability. However, it is important to note that the decision to stop the transfer of funds may not exceed fifty percent of funds due to a county government (doc_1). This ensures that essential services and operations of the county government are not unduly affected. Additionally, there are specific requirements and limitations in place for the decision to stop the transfer of funds. It shall not stop the transfer of funds for more than sixty days, and it may only be enforced immediately but will lapse retrospectively unless approved by Parliament within thirty days (doc_1). This ensures that there is a timely review and resolution of such decisions. Parliament has the power to renew a decision to stop the transfer of funds, but for no more than sixty days at a time (doc_1). This ensures that the decision is regularly reviewed and allows for flexibility in addressing any ongoing issues or concerns. Furthermore, before Parliament approves or renews a decision to stop the transfer of funds, certain requirements must be met. The Controller of Budget must present a report on the matter to Parliament, and the public entity in question must be given an opportunity to answer the allegations and state its case before the relevant parliamentary committee (doc_1). These requirements ensure fairness, transparency, and due process in the decision-making process. In conclusion, the Kenya Constitution 2010 provides legislation and mechanisms to ensure financial control, expenditure control, and transparency in all governments in Kenya. These include the establishment of the national Treasury, legislation enacted by Parliament, and mechanisms such as the authorization to stop the transfer of funds. These measures promote responsible financial management and accountability in the use of public funds. Citation: The Kenya constitution, 2010 PART 5—BUDGETS AND SPENDINGProcedure for Preparing and Adopting County Annual Budgets and Appropriation Bills in KenyaCOUNTY APPROPRIATION BILLS.
Explained;According to the Kenya Constitution 2010, county governments in Kenya have a specific procedure for preparing and adopting their annual budgets and appropriation Bills.
The process begins with the Division of Revenue Bill, which is passed by Parliament under Article 218 (doc_6). This bill outlines the allocation of funds between the national government and county governments. Based on the Division of Revenue Bill, each county government is then required to prepare and adopt its own annual budget and appropriation Bill (doc_6). The form and procedure for preparing and adopting the county annual budget and appropriation Bill are prescribed in an Act of Parliament (doc_6). This Act provides guidelines and requirements that county governments must follow in order to ensure consistency and transparency in the budgeting process. While the specific details of the form and procedure may vary depending on the Act of Parliament, the Kenya Constitution 2010 emphasizes the importance of county governments having their own budgeting process that aligns with national priorities and guidelines (doc_6). This allows counties to tailor their budgets to their specific needs and circumstances. By giving county governments the responsibility to prepare and adopt their own annual budgets and appropriation Bills, the Kenya Constitution 2010 promotes decentralization and local decision-making. It recognizes the unique needs and challenges faced by each county and allows for effective allocation of resources to address those needs. In conclusion, the Kenya Constitution 2010 mandates that county governments in Kenya prepare and adopt their own annual budgets and appropriation Bills. This process is based on the Division of Revenue Bill passed by Parliament, and the specific form and procedure are prescribed in an Act of Parliament. This ensures that county governments have the autonomy to tailor their budgets to their specific needs and promote effective resource allocation at the local level. Citation: The Kenya constitution, 2010 PART 5—BUDGETS AND SPENDINGSupplementary Appropriation and Limitations on Expenditure Before Annual Budget is Passed in the Kenya Constitution 2010SUPPLEMENTARY APPROPRIATION.
EXPLAINED;According to the Kenya Constitution 2010, there are provisions for supplementary appropriation and limitations on expenditure before the annual budget is passed.
Supplementary appropriation allows the national government to spend money that has not been appropriated under certain circumstances (doc_6). These circumstances include when the amount appropriated for a specific purpose under the Appropriation Act is insufficient or when a need arises for expenditure for a purpose that has not been appropriated by the Act (doc_6). Additionally, money can be withdrawn from the Contingencies Fund for this purpose (doc_6). However, there are limitations and procedures that must be followed in such cases. The approval of Parliament must be sought within two months after the first withdrawal of the money (doc_6). If Parliament is not sitting during this time or adjourns before the approval is sought, the approval must be sought within two weeks after it next sits (doc_6). Once the spending is approved by the National Assembly, an appropriation Bill must be introduced for the appropriation of the money spent (doc_6). This ensures transparency and accountability in the use of funds. Furthermore, there are limitations on the amount that can be spent under this provision. In any particular financial year, the national government cannot spend more than ten percent of the sum appropriated by Parliament for that financial year, unless special circumstances warrant a higher percentage and are approved by Parliament (doc_6). These provisions and limitations in the Kenya Constitution 2010 ensure that expenditure before the annual budget is passed is carried out responsibly and with proper oversight. The requirement for seeking approval from Parliament within specified timeframes and the limitations on the amount that can be spent safeguard against misuse of funds and maintain fiscal discipline. In conclusion, the Kenya Constitution 2010 includes provisions for supplementary appropriation and limitations on expenditure before the annual budget is passed. The national government can spend money that has not been appropriated under certain circumstances, but the approval of Parliament must be sought within specific timeframes. Additionally, there are limitations on the amount that can be spent, unless special circumstances are approved by Parliament. These provisions and limitations promote accountability and responsible fiscal management. Citation: The Kenya constitution, 2010 PART 5—BUDGETS AND SPENDINGExpenditure Before Annual Budget is Passed According to the Kenya Constitution 2010EXPENDITURE BEFORE ANNUAL BUDGET IS PASSED
EXPLAINED;According to the Kenya Constitution 2010, there are provisions for expenditure before the annual budget is passed.
If the Appropriation Act for a financial year has not been assented to, or is not likely to be assented to, by the beginning of that financial year, the National Assembly has the authority to authorize the withdrawal of money from the Consolidated Fund (doc_6). The money withdrawn under this provision must meet certain requirements. Firstly, it should be for the purpose of meeting expenditure necessary to carry on the services of the national government during that year until the Appropriation Act is assented to (doc_6). Secondly, the total amount of money withdrawn should not exceed one-half of the amount included in the estimates of expenditure for that year that have been tabled in the National Assembly (doc_6). Lastly, the money withdrawn should be included in the Appropriation Act under separate votes for the several services in respect of which they were withdrawn (doc_6). These provisions allow for the government to continue essential services and operations even if the annual budget has not been passed or is not likely to be passed at the beginning of the financial year. It ensures that the government can function smoothly and provide necessary services to the public. In conclusion, according to the Kenya Constitution 2010, there are provisions that allow for expenditure before the annual budget is passed. The National Assembly has the authority to authorize the withdrawal of funds from the Consolidated Fund for necessary expenses until the Appropriation Act is assented to. However, the total amount withdrawn should not exceed one-half of the estimated expenditure for the year, and the withdrawn funds should be included in the Appropriation Act under separate votes. These provisions ensure the continuity of government services and operations in the event of delays in passing the annual budget. Citation: The Kenya constitution, 2010 PART 5—BUDGETS AND SPENDINGThe Process of Budget Estimates and Annual Appropriation in KenyaBUDGET ESTIMATES AND ANNUAL APPROPRIATION BILL.
EXPLAINED;According to the Constitution of Kenya 2010, the process for submitting budget estimates and the annual appropriation bill involves several key steps.
Firstly, at least two months before the end of each financial year, the Cabinet Secretary responsible for finance is required to submit estimates of the revenue and expenditure of the national government for the next financial year to the National Assembly. These estimates must be tabled in the National Assembly (doc_1). The estimates submitted should include expenditure estimates from the Equalisation Fund and must be in the form and procedure prescribed by an Act of Parliament (doc_1). The National Assembly then considers these estimates along with estimates submitted by the Parliamentary Service Commission and the Chief Registrar of the Judiciary under Articles 127 and 173 respectively (doc_1). Before the National Assembly considers the estimates of revenue and expenditure, a committee of the Assembly thoroughly discusses and reviews the estimates, seeking representations from the public. The committee then makes recommendations to the Assembly, which are taken into account when making final decisions (doc_1, doc_5). Once the estimates of national government expenditure, as well as the estimates of expenditure for the Judiciary and Parliament, have been approved by the National Assembly, they are included in an Appropriation Bill. The Appropriation Bill is introduced into the National Assembly to authorize the withdrawal of funds from the Consolidated Fund for the required expenditures mentioned in the Bill (doc_6). It is important to note that the Appropriation Bill does not include expenditures that are already charged on the Consolidated Fund by the Constitution or an Act of Parliament (doc_7). This comprehensive process ensures transparency and accountability in the budgeting and appropriation of funds, as it allows for thorough review, public input, and the involvement of various government bodies. In conclusion, the Constitution of Kenya 2010 outlines a detailed process for submitting budget estimates and the annual appropriation bill. This process ensures that the government's revenue and expenditure plans are carefully reviewed, discussed, and approved by the National Assembly, with consideration given to public input and recommendations from relevant bodies. The adherence to this process helps promote responsible financial management and effective allocation of resources in Kenya. Citation: The Kenya constitution, 2010 PART 5—BUDGETS AND SPENDINGThe Form, Content, and Timing of Budgets: A Closer Look at Government Financial PlanningFORM, CONTENT AND TIMING OF BUDGETS.
EXPLAINED;Budgets play a crucial role in the financial planning and management of governments, both at the national and county levels. They provide a roadmap for allocating resources, setting priorities, and ensuring financial stability. In this essay, we will delve into the form, content, and timing of budgets, as mandated by national legislation, and examine how these factors contribute to effective governance and transparent financial practices.
The budgets of national and county governments are required to contain specific elements to ensure comprehensive financial planning. According to the law, budgets must include estimates of both revenue and expenditure, clearly differentiating between recurrent and development expenditure. This distinction is of utmost importance as it allows governments to allocate funds for day-to-day operations and invest in long-term development projects. By categorizing expenditure in this manner, governments can prioritize key sectors such as education, healthcare, infrastructure, and social welfare, while ensuring sustainable economic growth. Furthermore, budgets must also address the issue of anticipated deficits. Governments are obligated to propose viable financing strategies to cover any expected shortfalls during the budgetary period. This requirement encourages fiscal responsibility and prevents the accumulation of excessive debt. It prompts governments to explore various revenue streams, such as taxation, grants, or public-private partnerships, to bridge the gap between income and expenditure. By presenting deficit financing proposals, governments demonstrate their commitment to prudent financial management and accountability. The management of public debt is another critical aspect of budget formulation. Governments are mandated to include proposals regarding borrowing and other forms of public liability that may increase public debt in the following year. This provision acts as a safeguard against excessive borrowing, ensuring that debt remains within manageable limits. It also promotes transparency by requiring governments to outline their borrowing plans, including the purpose and terms of the debt, to prevent any potential misuse of public funds. National legislation further dictates the structure and timing of development plans and budgets at the county level. This provision acknowledges the unique needs and priorities of different regions within a country. By prescribing the structure of county budgets, the law aims to promote consistency and comparability between different counties' financial plans. This enables policymakers and stakeholders to analyze and assess the allocation of resources across regions, ensuring fairness and equitable development. In addition to structure, the law also specifies when county plans and budgets should be presented to county assemblies. This requirement ensures that the budgetary process remains transparent and inclusive. By tabling budgets in county assemblies, governments foster public participation and provide an opportunity for elected representatives to scrutinize and debate financial decisions. This level of accountability strengthens the democratic process and facilitates the alignment of budgets with the needs and aspirations of the local population. Furthermore, the law emphasizes the importance of consultation between the national and county governments during the budget preparation process. This collaborative approach encourages coordination and cooperation between different levels of government, enabling them to work together to address common challenges and achieve shared objectives. By engaging in consultation, governments can leverage each other's expertise and resources, leading to more effective budgetary outcomes. In conclusion, the form, content, and timing of budgets in national and county governments are essential components of effective financial planning and management. By mandating certain requirements, national legislation ensures that budgets are comprehensive, transparent, and accountable. The differentiation between recurrent and development expenditure, deficit financing proposals, and public debt management provisions contribute to sustainable financial practices. Additionally, the prescribed structure, timing, and consultation process for county budgets promote fairness, inclusivity, and collaboration. Through these mechanisms, governments can optimize resource allocation, foster economic growth, and address the needs of their constituents. PART 4—REVENUE ALLOCATIONEnsuring Equitable Share: A Review of Revenue Transfer in Kenyan CountiesTRANSFER OF EQUITABLE SHARE.
EXPLAINED;The transfer of equitable share is a crucial aspect of the fiscal relationship between the national government and the counties in Kenya. According to Article 202 of the Constitution of Kenya, a county's share of revenue raised by the national government should be transferred without any delay or deductions, except under specific circumstances outlined in Article 225.
This provision ensures that counties receive their fair share of revenue generated by the national government in a timely manner. It recognizes the importance of financial resources for county governments to effectively carry out their functions and deliver services to the citizens. The transfer of equitable share is a fundamental principle of devolution, which aims to bring governance closer to the people and promote equitable distribution of resources across the country. By ensuring that counties receive their share of revenue without any undue delay, the Constitution seeks to prevent any financial constraints that may hinder the delivery of essential services at the county level. However, it is important to note that there are instances where the transfer of equitable share may be stopped under Article 225. This provision allows for the suspension of transfers in exceptional circumstances, such as when a county has persistently violated the principles of public finance management or failed to meet its financial obligations. The decision to stop the transfer of equitable share is not taken lightly and requires a thorough assessment of the county's financial management practices. It is aimed at ensuring accountability, transparency, and proper utilization of public funds at the county level. This provision acts as a safeguard to prevent misuse or mismanagement of resources by county governments and to promote responsible financial practices. It is important for county governments to adhere to the principles of public finance management and fulfill their financial obligations to avoid any disruption in the transfer of equitable share. By doing so, counties can ensure a smooth and uninterrupted flow of resources, enabling them to effectively deliver services and meet the needs of their constituents. In conclusion, the transfer of equitable share is a vital component of the fiscal relationship between the national government and the counties in Kenya. It ensures that counties receive their fair share of revenue generated by the national government without any delay or deductions, except in cases where transfers have been stopped under Article 225. This provision acts as a mechanism to promote accountability and responsible financial practices at the county level, while also ensuring that counties have the necessary resources to fulfill their mandate of service delivery to the citizens. PART 4—REVENUE ALLOCATIONThe Process of Annual Division and Allocation of Revenue Among the National and County Levels of Government in Kenya, as Outlined in the Kenya Constitution, 2010ANNUAL DIVISION AND ALLOCATION OF REVENUE BILLS.
EXPLAINED;The process for the annual division and allocation of revenue among the national and county levels of government in Kenya is outlined in the Kenya Constitution, 2010. This constitution establishes a framework that ensures a fair distribution of resources to promote equitable development and effective service delivery at both levels of government.
To begin with, the Constitution establishes the Commission on Revenue Allocation (CRA) in Part 4, Section 215. The CRA is responsible for formulating recommendations on revenue allocation and promoting the criteria set out in Article 203(1). These criteria include factors such as population, poverty levels, land area, fiscal capacity, and economic disparities within and among counties. The CRA's recommendations are crucial in determining the basis for revenue sharing. Every five years, the Senate, as stated in Section 217(1), determines the basis for allocating the share of national revenue among the counties. It takes into account the criteria outlined in Article 203(1). However, during the first and second determinations, the basis of revenue division is made at three-year intervals, as stated in Section 16. At least two months before the end of each financial year, two bills are introduced in Parliament, as mentioned in Section 218. The first is the Division of Revenue Bill, which divides the revenue raised by the national government between the national and county levels of government according to the Constitution. The second is the County Allocation of Revenue Bill, which divides the revenue allocated to the county level of government based on the resolution in force under Article 217. These bills are accompanied by a memorandum that provides essential information. The memorandum includes an explanation of the proposed revenue allocation, an evaluation of the bill in relation to the criteria set out in Article 203(1), and a summary of any significant deviation from the CRA's recommendations, along with an explanation for each deviation, as stated in Section 218(2). It is important to note that the equitable share of revenue allocated to the county governments should not be less than fifteen percent of all revenue collected by the national government, as specified in Section 223(2). This amount is calculated based on the most recent audited accounts of revenue received and approved by the National Assembly. In conclusion, the process for annual division and allocation of revenue between the national and county levels of government in Kenya is a well-defined and transparent process. It involves the Commission on Revenue Allocation, the Senate, and Parliament. The Division of Revenue Bill and County Allocation of Revenue Bill play a pivotal role in ensuring the fair distribution of resources and promoting equitable development throughout the country. Citation: The Kenya Constitution, 2010 PART 4—REVENUE ALLOCATIONThe Process of Revenue Sharing Among Counties in Kenya: A Constitutional FrameworkDIVISION OF REVENUE.
EXPLAINED;Revenue sharing among counties in Kenya is a crucial aspect of governance, ensuring equitable distribution of resources and promoting development at the local level. The Kenya Constitution, 2010 provides a clear framework for the process of determining the basis for revenue sharing among counties. This essay will outline the key steps, criteria, and stakeholders involved in this process.
According to Article 217(1) of the Constitution, the Senate is responsible for determining the basis for allocating the share of national revenue among the counties. This determination occurs once every five years through a resolution. The Senate takes several factors into account when determining the basis of revenue sharing, as stated in Article 217(2)(a). These factors include the criteria outlined in Article 203(1), which are as follows:
To ensure a consultative and inclusive process, the Senate engages various stakeholders. This includes consulting county governors, the Cabinet Secretary responsible for finance, and any organization of county governments, as stated in Article 217(2)(c). The involvement of these stakeholders ensures that the perspectives and interests of both the national and county governments are taken into account. Furthermore, public participation is encouraged in the process of determining the basis for revenue sharing. The Senate invites the public, including professional bodies, to make submissions on the matter, as mentioned in Article 217(2)(d). This allows for broader input and transparency in decision-making. Once the Senate adopts a resolution, it is referred to the Speaker of the National Assembly within ten days, as stated in Article 217(3). Within sixty days, the National Assembly considers the resolution and may vote to approve it, with or without amendments, or reject it, as mentioned in Article 217(4). If the National Assembly does not vote on the resolution within sixty days, it is regarded as having been approved without amendment. In cases where the National Assembly votes on the resolution, specific provisions are followed. Amendments to the resolution require the support of at least two-thirds of the National Assembly members, as stated in Article 217(5)(b)(i). Rejection of the resolution, on the other hand, requires at least two-thirds of the members voting against it, irrespective of whether it has been amended or not, as mentioned in Article 217(5)(b)(ii). In any other case, the resolution is approved, as outlined in Article 217(5)(b)(iii). In cases where the National Assembly approves an amended version of the resolution or rejects it, the Senate has two options. It can either adopt a new resolution under Article 217(1), thereby initiating the process afresh, or request that the matter be referred to a joint committee of the two Houses of Parliament for mediation under Article 113, with necessary modifications, as stated in Article 217(6). It is important to note that once a resolution is approved under Article 217(5), it becomes binding until a subsequent resolution is approved, as mentioned in Article 217(7). Additionally, the Senate has the power to amend a resolution at any time after it has been approved, provided that it is supported by at least two-thirds of its members, as stated in Article 217(8). The provisions from clauses (2) to (8) also apply to such amendments, as mentioned in Article 217(9). In conclusion, the process of determining the basis for revenue sharing among counties in Kenya, as outlined in the Kenya Constitution, 2010, is a comprehensive and inclusive one. It involves the Senate, the Commission on Revenue Allocation, county governors, the Cabinet Secretary responsible for finance, and public participation. The criteria considered include population, land area, fiscal capacity, and level of development. This constitutional framework ensures fair and transparent revenue distribution, ultimately contributing to balanced development across Kenyan counties. Citation: The Kenya Constitution, 2010 PART 4—REVENUE ALLOCATIONFunctions of the Commission on Revenue Allocation in the Kenya Constitution, 2010FUNCTIONS OF THE COMMISSION ON REVENUE ALLOCATION.
EXPLAINED;The functions of the Commission on Revenue Allocation, as stated in the Kenya Constitution, 2010, are multi-faceted and crucial in ensuring equitable sharing of revenue and effective financial management by both the national and county governments.
Firstly, the principal function of the Commission is to make recommendations on the basis for the equitable sharing of revenue raised by the national government. This includes determining how revenue should be divided between the national and county governments, as well as among the county governments themselves. By doing so, the Commission plays a vital role in ensuring that resources are distributed fairly and in a manner that supports the development and functioning of both levels of government. Additionally, the Commission is required to make recommendations on other matters related to the financing and financial management of county governments. This includes providing guidance on how counties should manage their finances and ensuring compliance with the Constitution and national legislation. By doing so, the Commission helps to promote efficient and responsible financial practices within the county governments. In formulating its recommendations, the Commission is mandated to promote and give effect to the criteria set out in Article 203(1) of the Constitution. These criteria are designed to guide the allocation of revenue and include factors such as population, poverty levels, and fiscal capacity. By adhering to these criteria, the Commission ensures that the allocation of resources is based on objective and fair considerations. Furthermore, the Commission is tasked with defining and enhancing the revenue sources of both the national and county governments. This involves exploring ways to diversify revenue streams and identify new sources of income for both levels of government. By doing so, the Commission contributes to the overall financial sustainability and independence of the governments. Moreover, the Commission has the responsibility to encourage fiscal responsibility. This includes promoting prudent financial management practices and ensuring that both the national and county governments adhere to sound fiscal policies. By encouraging fiscal responsibility, the Commission helps to ensure that public funds are managed efficiently and effectively, leading to better service delivery and development outcomes. Additionally, the Commission is required to determine, publish, and regularly review a policy that outlines the criteria for identifying marginalized areas. This is in accordance with Article 204(2) of the Constitution, which aims to promote equitable development and resource allocation to marginalized regions. Through this function, the Commission helps to address historical imbalances and promote inclusivity in the distribution of resources. Lastly, the Commission is responsible for submitting its recommendations to various institutions, including the Senate, the National Assembly, the national executive, county assemblies, and county executives. This ensures that the Commission's recommendations are taken into account by the relevant authorities when making decisions on revenue allocation and financial management. In conclusion, the Commission on Revenue Allocation plays a crucial role in ensuring the equitable sharing of revenue and effective financial management by both the national and county governments. Through its functions, the Commission promotes fairness, fiscal responsibility, and sustainable development. By adhering to the provisions outlined in the Kenya Constitution, 2010, the Commission contributes to the overall socio-economic progress and well-being of the country. Citation: The Kenya Constitution, 2010 PART 4—REVENUE ALLOCATIONThe Commission on Revenue Allocation in the Kenya Constitution, 2010: Composition and Qualifications of MembersCOMMISSION ON REVENUE ALLOCATION.
Explained;The Kenya Constitution, 2010 establishes the Commission on Revenue Allocation, which plays a vital role in overseeing the allocation of revenue between the national government and county governments. The Constitution provides specific provisions regarding the composition of the Commission and the qualifications required for its members to ensure effective and informed decision-making.
According to the Constitution, the Commission on Revenue Allocation is established as a key institution responsible for revenue allocation. The Commission consists of individuals appointed by the President, ensuring a diverse representation of different stakeholders involved in the allocation process. The composition of the Commission includes:
In addition to the specified composition, the Constitution outlines specific qualifications for members appointed under clauses (2)(a), (b), or (c). These members should have extensive professional experience in financial and economic matters. This requirement emphasizes the importance of expertise in making informed decisions regarding revenue allocation, ensuring that the Commission is equipped with the necessary knowledge and skills to carry out its mandate effectively. By establishing these provisions, the Kenya Constitution, 2010 aims to ensure that the Commission on Revenue Allocation is constituted by individuals with diverse backgrounds and expertise in financial and economic matters. This composition allows for balanced decision-making and promotes the fair and efficient allocation of revenue between the national government and county governments. In conclusion, the Kenya Constitution, 2010 provides provisions for the Commission on Revenue Allocation, including the composition of the Commission and the qualifications required for its members. The Commission's composition ensures representation from various stakeholders, and the qualifications emphasize the need for extensive professional experience in financial and economic matters. These provisions aim to enhance the effectiveness and credibility of the Commission in its role of allocating revenue between the national and county governments. Citation: The Kenya Constitution, 2010 PART 3—REVENUE-RAISING POWERS AND THE PUBLIC DEBTThe Provisions on Public Debt in the Kenya Constitution, 2010: Definition and Charging to Other Public FundsPUBLIC DEBT.
EXPLAINED;The Kenya Constitution, 2010 provides clear provisions regarding the public debt, defining it and outlining the possibility of charging it to other public funds. These provisions aim to establish a legal framework for the management of public debt and ensure responsible financial practices by the national government.
According to the Constitution, the public debt is considered a charge on the Consolidated Fund. The Consolidated Fund is the main government account where revenues, including taxes and other sources, are deposited. This provision highlights the importance of safeguarding public debt payments and ensuring that they are prioritized in the allocation of funds. However, the Constitution also allows for the possibility of charging all or part of the public debt to other public funds. This means that an Act of Parliament can provide for the allocation of public debt obligations to specific funds other than the Consolidated Fund. This provision grants flexibility to the government in managing its financial obligations and allows for the allocation of debt payments to funds that may be better suited to handle them. In the context of the Kenya Constitution, 2010, the term "public debt" refers to all financial obligations associated with loans raised or guaranteed by the national government, as well as securities issued or guaranteed by the national government. This definition encompasses the various forms of financial obligations that the government may undertake, including borrowing from external sources, issuing bonds, or providing guarantees for loans or securities. By defining the public debt, the Constitution ensures clarity and consistency in the understanding and interpretation of this term. It establishes a comprehensive scope that covers all financial obligations of the national government, thereby promoting transparency and accountability in the management of public finances. In conclusion, the Kenya Constitution, 2010 provides provisions for the public debt, its definition, and the possibility of charging it to other public funds. The public debt is considered a charge on the Consolidated Fund, but there is flexibility in allocating debt obligations to other funds through an Act of Parliament. This legal framework ensures responsible financial management and allows for efficient allocation of resources. By defining the public debt, the Constitution promotes transparency and accountability in the management of public finances. Citation: The Kenya Constitution, 2010 PART 3—REVENUE-RAISING POWERS AND THE PUBLIC DEBTLoan Guarantees and Reporting Obligations of the National Government According to the Kenya Constitution, 2010LOAN GUARANTEES BY NATIONAL GOVERNMENT.
EXPLAINED;According to the provisions outlined in the Kenya Constitution, 2010, the national government has specific requirements regarding loan guarantees and reporting obligations. These provisions aim to promote transparency, accountability, and responsible financial management.
Firstly, the Constitution states that an Act of Parliament shall establish the terms and conditions under which the national government may guarantee loans. This means that there are legally binding guidelines that govern the process of providing loan guarantees. By establishing these terms and conditions, the Constitution ensures that loan guarantees by the national government are carried out in a structured and regulated manner, minimizing risks and ensuring responsible financial practices. Additionally, the Constitution stipulates that the national government has an obligation to publish a report on the guarantees it provided during each financial year. Within two months after the end of the financial year, the national government is required to make this report available to the public. This reporting obligation serves the purpose of transparency and accountability. It allows citizens and relevant stakeholders to have insight into the loan guarantees given by the national government and ensures that there is public scrutiny over the government's financial decisions. The publication of the report on loan guarantees provides valuable information on the extent of the total indebtedness by way of principal and accumulated interest, the use of loan proceeds, the provision made for loan servicing or repayment, and the progress made in loan repayment. This level of disclosure enables proper monitoring and evaluation of the government's financial activities, promotes accountability, and allows for informed public discourse on the management of public resources. In conclusion, the Kenya Constitution, 2010 establishes provisions regarding loan guarantees by the national government and the publication of a report on guarantees given during each financial year. These provisions ensure that loan guarantees are governed by specific terms and conditions, promoting responsible financial practices. The reporting obligation enhances transparency and accountability by making information on loan guarantees available to the public. By adhering to these provisions, the national government demonstrates its commitment to sound financial management and fosters public trust. Citation: The Kenya Constitution, 2010 PART 3—REVENUE-RAISING POWERS AND THE PUBLIC DEBTProvisions Regarding Borrowing by County Governments According to the Kenya Constitution, 2010BORROWING BY COUNTIES.
EXPLAINED;Borrowing by county governments is subject to specific provisions outlined in the Kenya Constitution, 2010. According to Article 212, a county government may only borrow under two conditions.
Firstly, the loan must be guaranteed by the national government. This means that the national government provides assurance for the loan, indicating its commitment to cover the debt if the county government fails to repay it. This requirement ensures that borrowing by county governments is done in a responsible and secure manner, with the involvement of the national government to mitigate financial risks. Secondly, borrowing by county governments requires the approval of the county government's assembly. The county government's assembly serves as the legislative body at the county level and is responsible for making decisions on behalf of the county government. The approval from the assembly ensures that borrowing decisions are made in consultation with the representatives of the county government, promoting transparency and accountability in the borrowing process. These provisions in the Kenya Constitution, 2010 demonstrate the importance of collaboration and oversight in the borrowing activities of county governments. The requirement for national government guarantees and approval from the county government's assembly ensures that borrowing is carried out in a responsible and accountable manner, with due consideration given to the interests and needs of the county. In conclusion, the Kenya Constitution, 2010 sets out clear provisions for borrowing by county governments. By requiring national government guarantees and approval from the county government's assembly, the Constitution ensures that borrowing decisions are made in a transparent and accountable manner. These provisions promote responsible financial management at the county level and safeguard against potential risks associated with borrowing. Citation: The Kenya Constitution, 2010 PART 3—REVENUE-RAISING POWERS AND THE PUBLIC DEBTProvisions Regarding Borrowing by the National Government According to the Kenya Constitution, 2010BORROWING BY NATIONAL GOVERNMENT.
EXPLAINED;Borrowing by the national government is subject to specific provisions outlined in the Kenya Constitution, 2010. According to Article 211, Parliament has the power to regulate borrowing through legislation. This means that Parliament has the authority to prescribe the terms and conditions under which the national government can borrow funds.
In addition to legislative control, the Constitution imposes reporting requirements on the national government. Article 211(b) states that Parliament can impose reporting requirements related to borrowing. This ensures transparency and accountability in the borrowing process, as the national government is obligated to provide information to Parliament regarding any specific loan or guarantee. Furthermore, the Cabinet Secretary responsible for finance has a specific role in the borrowing process. According to Article 211(2), if either House of Parliament requests information concerning a particular loan or guarantee, the Cabinet Secretary must present that information to the relevant committee within seven days. This information should include details such as the total indebtedness, the use of loan proceeds, provisions for repayment, and progress made in loan repayment. This requirement ensures that Parliament is kept informed and can exercise oversight over the national government's borrowing activities. These provisions in the Kenya Constitution, 2010 demonstrate the commitment to transparency and accountability in the national government's borrowing practices. By giving Parliament the power to regulate borrowing, imposing reporting requirements, and ensuring timely provision of information, the Constitution establishes a system that promotes responsible borrowing and safeguards against potential misuse of funds. In conclusion, the Kenya Constitution, 2010 provides clear provisions for borrowing by the national government. Through legislative control, reporting requirements, and transparency, the Constitution ensures that borrowing is carried out in a responsible and accountable manner. By adhering to these constitutional provisions, Kenya can maintain financial stability and ensure the proper use and repayment of borrowed funds. Citation: The Kenya Constitution, 2010 PART 3—REVENUE-RAISING POWERS AND THE PUBLIC DEBTProvisions Regarding the Imposition of Tax According to the Kenya Constitution, 2010IMPOSITION OF TAX.
EXPLAINED;The Kenya Constitution, 2010 provides clear provisions regarding the imposition of tax in the country. According to Article ____, no tax or licensing fee can be imposed, waived, or varied unless authorized by legislation. This ensures that the imposition of taxes is done in a legal and regulated manner.
If legislation permits the waiver of any tax or licensing fee, the Constitution mandates certain requirements. First, a public record of each waiver must be maintained, including the reason for the waiver. This promotes transparency and accountability in the process. Additionally, each waiver, along with its reason, must be reported to the Auditor-General. This reporting mechanism ensures that waivers are not granted arbitrarily and that there is oversight over the waiver process. Furthermore, the Constitution prohibits the exclusion of State officers from paying taxes based on their office or the nature of their work. This means that no law can provide special privileges to State officers that exempt them from tax obligations. This provision ensures that all citizens, regardless of their position in the government, are subject to the same tax laws and obligations. These provisions in the Kenya Constitution, 2010 demonstrate the commitment to fair and transparent taxation in the country. By requiring legislation, maintaining public records, and prohibiting exemptions for State officers, the Constitution ensures that the imposition of taxes is done in a just and accountable manner. In conclusion, the Kenya Constitution, 2010 establishes clear provisions for the imposition of tax. These provisions promote transparency, accountability, and equality in the tax system. By adhering to these constitutional requirements, Kenya can ensure a fair and just tax regime for all its citizens. Citation: The Kenya Constitution, 2010 PART 3—REVENUE-RAISING POWERS AND THE PUBLIC DEBTTaxation Powers of the National and County Governments in the Kenya Constitution, 2010: An OverviewPOWER TO IMPOSE TAXES AND CHARGES.
Explained;The Kenya Constitution, 2010 clearly defines the power to impose taxes and charges, differentiating between the national government and county governments. These provisions aim to establish a balanced system of revenue-raising and ensure that taxation is carried out in a manner that does not prejudice national economic policies or activities across county boundaries.
According to the Constitution, only the national government has the authority to impose certain taxes. These taxes include:
However, an Act of Parliament may authorize the national government to impose any other tax or duty, except for those specified in clause (3)(a) or (b). This provision allows for flexibility in taxation matters, giving the national government the ability to adapt to changing economic circumstances and address specific revenue needs. On the other hand, county governments also have the power to impose taxes, but with certain limitations. The taxes that a county government can impose include:
In addition to taxes, both the national and county governments have the power to impose charges for the services they provide. This provision recognizes the need for governments to generate revenue to fund public services and infrastructure. However, it is important to note that the exercise of taxation powers by county governments should not prejudice national economic policies, economic activities across county boundaries, or the national mobility of goods, services, capital, or labor. This provision ensures that county governments operate within the framework of national economic objectives and do not create barriers or hindrances to the free movement of resources and economic activities. In conclusion, the Kenya Constitution, 2010 clearly outlines the power to impose taxes and charges by the national and county governments. The national government has exclusive authority over certain taxes, while county governments have the ability to impose specific taxes as authorized by an Act of Parliament. Both levels of government can also impose charges for the services they provide. However, it is crucial that the taxation powers of county governments are exercised in a manner that does not undermine national economic policies or impede economic activities across county boundaries. Citation: The Kenya Constitution, 2010 |
Can't find what you are looking for? Don't worry, Use the Search Box Below.
Primary Resources
College Resources
|
Secondary Resources
|
Contact Us
Manyam Franchise
P.O Box 1189 - 40200 Kisii Tel: 0728 450 424 Tel: 0738 619 279 E-mail - sales@manyamfranchise.com |