122 Constitution of Kenya, 2010 (e) financial management shall be responsible, and fiscal reporting shall be clear. Equitable sharing of national revenue. 202. (1) Revenue raised nationally shall be shared equitably among the national and county governments. (2) County governments may be given additional allocations from the national government’s share of the revenue, either conditionally or unconditionally. Equitable share and other financial laws. 203. (1) The following criteria shall be taken into account in determining the equitable shares provided for under Article 202 and in all national legislation concerning county government enacted in terms of this Chapter— (a) the national interest; (b) any provision that must be made in respect of the public debt and other national obligations; (c) the needs of the national government, determined by objective criteria; (d) the need to ensure that county governments are able to perform the functions allocated to them; (e) the fiscal capacity and efficiency of county governments; (f) developmental and other needs of counties; (g) economic disparities within and among counties and the need to remedy them; (h) the need for affirmative action in respect of disadvantaged areas and groups; (i) the need for economic optimisation of each county and to provide incentives for each county to optimise its capacity to raise revenue; (j) the desirability of stable and predictable allocations of revenue; and (k) the need for flexibility in responding to emergencies and other temporary needs, based on similar objective criteria.