Constitution of Kenya, 2010 (2) In particular, provision may be made with respect to— (a) the governance of the capital city, other cities and urban areas; (b) the transfer of functions and powers by one level of government to another, including the transfer of legislative powers from the national government to county governments; (c) the manner of election or appointment of persons to, and their removal from, offices in county governments, including the qualifications of voters and candidates; (d) the procedure of assemblies and executive committees including the chairing and frequency of meetings, quorums and voting; and (e) the suspension of assemblies and executive committees. CHAPTER TWELVE—PUBLIC FINANCE PART I—PRINCIPLES AND FRAMEWORK OF PUBLIC FINANCE Principles of public finance. 201. The following principles shall guide all aspects of public finance in the Republic— (a) there shall be openness and accountability, including public participation in financial matters; (b) the public finance system shall promote an equitable society, and in particular— (i) the burden of taxation shall be shared fairly; (ii) revenue raised nationally shall be shared equitably among national and county governments; and (iii) expenditure shall promote the equitable development of the country, including by making special provision for marginalised groups and areas; (c) the burdens and benefits of the use of resources and public borrowing shall be shared equitably between present and future generations; (d) public money shall be used in a prudent and responsible way; and 121