Constitution of Kenya
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(2) Money may be withdrawn from the Revenue Fund of a county government only--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(3) Money shall not be withdrawn from a Revenue Fund unless the Controller of Budget has approved the withdrawal.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.