by virtue of article 152 of this Constitution. (2) The fees and taxes to be levied, charged, collected and appropriated under clause (1) of this article shall consist of rents, rates, royalties, stamp duties, personal graduated tax, cess, fees on registration and licensing and any other fees and taxes that Parliament may prescribe. (3) No appropriation of funds by a local government shall be made unless approved in a budget by its council. (4) Parliament shall by law make provision for tax appeals in relation to taxes to which this article applies. 192. Collection of taxes by local government. Parliament shall by law provide— (a) for the taxes that may be collected by a local government for or on behalf of the Government for payment into the Consolidated Fund; (b) for a local government to retain for the purposes of its functions and services, a specified proportion of the revenues collected for or on behalf of the Government from the district. 193. Grants to local governments. (1) The President shall for each financial year, in accordance with this Constitution, cause to be presented to Parliament proposals as to the monies to be paid out of the Consolidated Fund as— (a) unconditional grant in accordance with clause (2) of this article; (b) conditional grant in accordance with clause (3) of this article; (c) equalisation grant in accordance with clause (4) of this article. (2) Unconditional grant is the minimum grant that shall be paid to local governments to run decentralised services and shall be calculated in the manner specified in the Seventh Schedule to this Constitution. (3) Conditional grant shall consist of monies given to local governments to finance programmes agreed upon between the Government and the local governments and shall be expended only for the purposes for which it was made and in accordance with the conditions agreed upon.