Kenyan Constitution, Chapter Twelve, Part 2, Article 206 to 208

Public Finance

Part 2: Other public funds

Article 206: Consolidated fund and other public funds

(1) There is established the Consolidated Fund into which shall be paid all money raised or received by or on behalf of the national government, except money that–

(a) is reasonably excluded from the Fund by an Act of Parliament and payable into another public fund established for a specific purpose; or
(b) may, under an Act of Parliament, be retained by the State organ that received it for the purpose of defraying the expenses of the State organ.

(2) Money may be withdrawn from the Consolidated Fund only–

(a) in accordance with an appropriation by an Act of Parliament;
(b) in accordance with Article 222 or 223; or
(c) as a charge against the Fund as authorised by this Constitution or an Act of Parliament.

(3) Money shall not be withdrawn from any national public fund other than the Consolidated Fund, unless the withdrawal of the money has been authorised by an Act of Parliament.
(4) Money shall not be withdrawn from the Consolidated Fund unless the Controller of Budget has approved the withdrawal.

Article 207: Revenue funds for county governments

(1) There shall be established a Revenue Fund for each county government, into which shall be paid all money raised or received by or on behalf of the county government, except money reasonably excluded by an Act of Parliament.
(2) Money may be withdrawn from the Revenue Fund of a county government only–

(a) as a charge against the Revenue Fund that is provided for by an Act of Parliament or by legislation of the county; or
(b) as authorised by an appropriation by legislation of the county.

(3) Money shall not be withdrawn from a Revenue Fund unless the Controller of Budget has approved the withdrawal.
(4) An Act of Parliament may–

(a) make further provision for the withdrawal of funds from a county Revenue Fund; and
(b) provide for the establishment of other funds by counties and the management of those funds.

Article 208: Contingencies funds

(1) There is established a Contingencies Fund, the operation of which shall be in accordance with an Act of Parliament.

(2) An Act of Parliament shall provide for advances from the Contingencies Fund if the Cabinet Secretary responsible for finance is satisfied that there is an urgent and unforeseen need for expenditure for which there is no other authority.