Constitution of Kenya, 2010
(2) For every financial year, the equitable share of the revenue
raised nationally that is allocated to county governments shall be not
less than fifteen per cent of all revenue collected by the national
government.
(3) The amount referred to in clause (2) shall be calculated on the
basis of the most recent audited accounts of revenue received, as
approved by the National Assembly.
Equalisation Fund.
204. (1) There is established an Equalisation Fund into which
shall be paid one half per cent of all the revenue collected by the
national government each year calculated on the basis of the most
recent audited accounts of revenue received, as approved by the
National Assembly.
(2) The national government shall use the Equalisation Fund only
to provide basic services including water, roads, health facilities and
electricity to marginalised areas to the extent necessary to bring the
quality of those services in those areas to the level generally enjoyed
by the rest of the nation, so far as possible.
(3) The national government may use the Equalisation Fund—
(a) only to the extent that the expenditure of those funds has
been approved in an Appropriation Bill enacted by
Parliament; and
(b) either directly, or indirectly through conditional grants to
counties in which marginalised communities exist.
(4) The Commission on Revenue Allocation shall be consulted
and its recommendations considered before Parliament passes any
Bill appropriating money out of the Equalisation Fund.
(5) Any unexpended money in the Equalisation Fund at the end
of a particular financial year shall remain in that Fund for use in
accordance with clauses (2) and (3) during any subsequent financial
year.
(6) This Article lapses twenty years after the effective date,
subject to clause (7).
(7) Parliament may enact legislation suspending the effect of
clause (6) for a further fixed period of years, subject to clause (8).
(8) Legislation under clause (7) shall be supported by more than
half of all the members of the National Assembly, and more than half
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