Constitution of Kenya
216. Functions of the Commission on Revenue Allocation
(1) The principal function of the Commission on Revenue Allocation is to make recommendations concerning the basis for the equitable sharing of revenue raised by the national government--
(a) between the national and county governments; and
(b) among the county governments.
(2) The Commission shall also make recommendations on other matters concerning the financing of, and financial management by, county governments, as required by this Constitution and national legislation.
(3) In formulating recommendations, the Commission shall seek--
(a) to promote and give effect to the criteria set out in Article 203 (1);
(b) when appropriate, to define and enhance the revenue sources of the national and county governments; and
(c) to encourage fiscal responsibility.
(4) The Comission shall determine, publish and regularly review a policy in which it sets out the criteria by which to identify the marginalised areas for purposes of Article 204 (2).
(5) The Commission shall submit its recommendations to the Senate, the National Assembly, the national executive, county assemblies and county executives.