Constitution of Kenya
218. Annual Division and Allocation of Revenue Bills
Parent Category: Chapter Twelve - Public Finance
(1) At least two months before the end of each financial year, there shall be introduced in Parliament--
(a) a Division of Revenue Bill, which shall divide revenue raised by the national government among the national and county levels of government in accordance with this Constitution; and
(b) a County Allocation of Revenue Bill, which shall divide among the counties the revenue allocated to the county level of government on the basis determined in accordance with the resolution in force under Article 217.
(2) Each Bill required by clause (1) shall be accompanied by a memorandum setting out--
(a) an explanation of revenue allocation as proposed by the Bill;
(b) an evaluation of the Bill in relation to the criteria set out in Article 203 (1); and
(c) a summary of any significant deviation from the Commission on Revenue Allocation’s recommendations, with an explanation for each such deviation.