NATIONAL. COUNCIL FOR LAW REPORTING RECEIVED 1 my' P.O. Box 10443-00100 NAHROBI, KENYA TEL:2 -'1, 231 FAX: 2712694 SPECIAL ISSUE Kenya Gazette Supplement No. 123 (Acts No. 22) REPUBLIC OF KENYA KENYA GAZETTE SUPPLEMENT ACTS, 2016 NAIROBI, 27th July, 2016 CONTENT Act— PAGE The County Allocation of Revenue Act, 2016 459 PRINTED AND PUBLISHED BY THE GOVERNMENT PRINTER, NAIROBI
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KENYA GAZETTE SUPPLEMENT - Kenya Law: Home … Gazette Supplement No. 123 ... FY 2015/2016 FY 2016/2017 No. County Allocation Ratio ... 5 Elgeyo/Marakwet 1.26% 3,270,440,729 1.26%
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NATIONAL. COUNCIL FOR LAW REPORTING
RECEIVED 1 my'
P.O. Box 10443-00100 NAHROBI, KENYA
TEL:2 -'1, 231 FAX: 2712694
SPECIAL ISSUE
Kenya Gazette Supplement No. 123 (Acts No. 22)
REPUBLIC OF KENYA
KENYA GAZETTE SUPPLEMENT
ACTS, 2016
NAIROBI, 27th July, 2016
CONTENT
Act— PAGE
The County Allocation of Revenue Act, 2016 459
PRINTED AND PUBLISHED BY THE GOVERNMENT PRINTER, NAIROBI
459
THE COUNTY ALLOCATION OF REVENUE ACT No. 22 of 2016
Date of Assent: 22nd July, 2016 Date of Commencement: 10th August, 2016
ARRANGEMENT OF SECTIONS Section
1—Short title. 2—Interpretation. 3—Object and purpose of the Act. 4—Equitable allocation of county governments' share of
revenue. 5—Conditional allocations to County Governments. 6—Budget ceilings for recurrent expenditure 7—Transfers made in error or fraudulently. 8—Report on actual transfers. 9—Books of accounts to reflect national government
transfers. 10—Resolution of disputes and payment of wasteful
expenditure. 11—Financial misconduct. 12—Cabinet Secretary to make Regulations.
FIRST SCHEDULE Allocation of Each County Governments' Equitable
Share of Revenue Raised Nationally, Financial Year 2016/2017.
SECOND SCHEDULE Conditional Allocations to County Governments from
National Government Revenue in Financial Year 2016/2017.
THIRD SCHEDULE Conditional Allocations to County Governments from
Loans and Grants from Development Partners in Financial Year 2016/2017.
FOURTH SCHEDULE County Governments Budget Ceilings on Recurrent
Expenditure in Financial Year, 2016/2017.
460
No. 22 County Allocation of Revenue 2016
THE COUNTY ALLOCATION OF REVENUE ACT, 2016
AN ACT of Parliament to provide for the equitable allocation of revenue raised nationally among the county governments for the 2016/2017 financial year and the responsibilities of national and county governments pursuant to such allocation and for connected purposes ENACTED by the Parliament of Kenya, as follows —
PART I —PRELIMINARY 1. This Act may be cited as the County Allocation of
Re:venue Act, 2016. 2. In this Act, unless the context otherwise requires — "Cabinet Secretary" means the Cabinet Secretary for
the time being responsible for matters relating to finance; "conditional allocations" for the purposes of this Act,
means additional resources allocated to county governments from revenue raised nationally or in the form of loans and grants from development partners;
"revenue" has the meaning assigned to it under section 2 of the Commission on Revenue Allocation Act;
"State organ" has the meaning assigned to it under Article 260 of the Constitution; and
"wasteful expenditure" has the meaning assigned to it under section 2 of the Public Finance Management Act.
3. The object and purpose of this Act is to — (a) provide, pursuant to Article 218(1)(b) of the
Constitution, for the allocation of an equitable share of revenue raised nationally among the county governments, in accordance with the resolution approved by Parliament under Article 217 of the Constitution for the financial year 2016/2017;
(b) provide, pursuant to Article 187(2) and 202(2) of the Constitution, for conditional allocations for the financial year 2016/2017; and
Short title.
Interpretation.
No. 16 of 2011.
No. 18 of 2012.
Object and purpose of the Act.
461
2016 County Allocation of Revenue
(c) facilitate the transfer of allcications made to counties under this Act from the Consolidated Fund to the respective County Revenue Funds.
4. (1) Each county governments' equitable share of revenue raised nationally on the basis of the revenue sharing formula approved by Parliament in accordance with Article 217 of the Constitution in respect of the financial year 2016/2017 shall be as set out in Column D of the First Schedule.
(2) Each county government's allocation under subsection (1) shall be transferred to the respective County Revenue Fund, in accordance with a payment schedule approved by the Senate and published in the gazette by the Cabinet Secretary in accordance with section 17 of the Public Finance Magem,ent Act.
5. (1) Conditional allocations from national government revenue to each county government for the financial year 2016/2017 shall be as set out in Column H of the Second Schedule, comprising —
(a) conditional grants for level 5 hospitals as set out in Column B of the Second Schedule;
(b)special purpose grants supporting emergency medical services as set out in Column C of the Second Schedule;
(c) conditional allocations for free maternal health care as set out in Column D of the Second Schedule;
(d) conditional allocations to compensate county health facilities for foregone user fees revenue as set out in Column E of the Second Schedule;
(e) conditional allocations for leasing of medical equipment as set out in Column F of the Second Schedule; and
(f) conditional allocations from the Road Maintenance Fuel Levy Fund for the repair and maintenance of county roads as set out in Column
• G of the Second Schedule.
No. 22
Equitable allocation of county governments' share of revenue.
No. 18 of 2012.
Conditional allocations to county governments.
462
No. 22 County Allocation of Revenue 2016
(2) Conditional allocations financed by proceeds of loans or grants from development partners to each county government for the financial year 2016/2017 shall be as set out in Column E of the Third Schedule, comprising —
(a) conditional allocations financed by a loan from the World Bank to supplement financing for county health facilities as set out in Column B of the Third Schedule;
(b) conditional allocations financed by a grant from the Government of Denmark to supplement financing for county health facilities as set out in Column C of the Third Schedule; and
(c) conditional allocations to ensure continuation of services financed by loans and grants from other development partners as set out in Column D of the Third Schedule.
(3) Each county government's allocation under subsection (1) (a), (b), (c), (d) and (f) shall be transferred to the respective County Revenue Fund in accordance with a payment schedule published in the Gazette by the Cabinet Secretary in accordance with section 17 of the Public No. 18 of 2012.
Finance Management Act, but shall only be accessed by each county government after meeting conditions set by the Cabinet Secretary responsible for that function at the beginning of the financial year and such transfers shall be included in the budget estimates of the county government and submitted to the county assembly for approval.
(4) The county governments' allocations under subsection (1) (e) shall be included in the budget estimates of the national government and shall be submitted to Parliament for approval provided that the national and county governments shall have an intergovernmental agreement in line with Article 187 of the Constitution.
463
2016 County Allocation of Revenue
(5) A county governments' allocation under sub-section (2) (a) and (b) shall be transferred to the respective County Revenue Fund, in accordance with a payment schedule published in the Gazette by the Cabinet Secretary in accordance with section 17 of the Public Finance Management Act, provided that the Cabinet Secretary and the responsible development partner have agreed in writing that the funds shall be transferred to the county governments and such transfers shall be included in the budget estimates of the respective county government and shall be submitted to the respective county assembly for approval.
(6) The county governments' allocations under subsection (2) (c) shall be included in the budget estimates of the national government and shall be submitted to Parliament for approval.
(7) Functions published in the gazette for transfer after Parliament has approved the national government budget for 2016/2017 shall take effect in the financial year, 2017/2018.
6. The budget ceilings for recurrent expenditure for county governments for the financial year 2016/17 shall be as set out in the Fourth Schedule.
7. (1) Despite the provisions of any other law, where it is determined that the transfer of funds to a county government was done in error or fraudulently, such a transfer shall be regarded as not legally due to that county government.
(2) An erroneous transfer contemplated in subsection (1) may be recovered immediately or set-off against future transfers to that county government which would otherwise become due in accordance with the payment schedule approved by the Senate and published in the Gazette by the Cabinet Secretary in accordance with section 17 of the Public Finance Management Act.
8. The National Treasury shall publish a monthly report on actual transfers of all allocations to county governments.
No. 22
No. 18 of 2012.
Budget ceilings for recurrent expenditure.
Transfers made in error or fraudulently.
No. 18 of 2012.
Report on actual transfers.
464
No. 22 County Allocation of Revenue 2016
Books of accounts to reflect national government transfers.
9. (1) Each county treasury shall reflect all transfers by the national government to the county governments in its books of accounts.
(2) The estimates of revenue of each county shall separately reflect the total equitable revenue share under section 4 of this Act and any other conditional allocations from the national government transferred to the County Revenue Fund.
(3) A county treasury shall as part of its consolidated quarterly and annual reports required under the Public Finance Management Act, report on actual transfers received by the county government from the national government up to the end of that quarter or year in the format prescribed by the Public Sector Accounting Standards Board or in the absence of a format prescribed by the Board, in the format prescribed by the National Treasury.
10. (1) Any State organ involved in an intergovernmental dispute regarding any provision of this Act or any division of revenue matter or allocation shall, before approaching a court to resolve such dispute, make every effort to settle the dispute with the other state organ concerned, including exhausting all alternative mechanisms provided for resolving disputes in relevant legislation.
(2) If a court is satisfied that a State organ in an attempt to resolve a dispute has not exhausted all the mechanisms for alternative dispute resolutions as contemplated in section 35 of the Intergovernmental Relations Act and refers the dispute back for the reason that the State organ has not complied with subsection (1), the expenditure, incurred by that State organ in approaching the court shall be regarded as wasteful expenditure.
(3) The costs in respect of such wasteful expenditure referred to in subsection (2) shall, in accordance with a prescribed procedure, be recovered without delay from the person who caused the State organ not to comply with the requirements of subsection (1) in accordance with section 203 of the Public Finance Management Act. No. 18 of 2012.
No. 18 of 2012
No. 2 of 2012.
Resolution of disputes and payment of wasteful expenditure.
465
2016 County Allocation of Revenue
11. Despite the provisions of any other law, any serious or persistent non-compliance with provisions of this Act constitutes an offence under the Public Finance Management Act.
12. The Cabinet Secretary may, with the approval of Parliament make Regulations on —
(a) any matter in respect of which Regulations require to be made under this Act; and
(b) any subsidiary or incidental administrative or procedural matter necessary for the proper implementation or administration of this Act.
No. 22 Financial Misconduct. No. 18 of 2012.
Cabinet Secretary to make Regulations.
466
No. 22 County Allocation of Revenue 2016
FIRST SCHEDULE (s. 4(1)) Allocation of Each County Governments' Equitable Share of Revenue Raised Nationally, Financial Year 2016/2017
2016 County Allocation of Revenue No. 22 FY 2015/2016 FY 2016/2017
No. County Allocation Ratio
KSh. Allocation Ratio
KSh.
Column A Column B Column C Column D 42 Trans Nzpia 1.96% 5,099,612,701 1.96% 5,502,547,171 43 Turkana- 4.03% 10,479,033,426 4.03% 11,307,010,771 44 Uasin Gishu 2.00% 5,190,879,968 2.00% 5,601,025,717 45 Vihiga 1.49% 3,871,411,960 1.49% 4,177,302,901 46 Wajir 2.78% 7,232,740,318 2.78% 7,804,219,087 47 West Pokot 1.66% 4,313,692,404 1.66% 4,654,529,143
GRAND TOTAL
100.00% 259,774,500,000 100.00% 280,300,000,000
SEC
OND
SC
HED
ULE
468
No. 22 County Allocation of Revenue 2016
FY
2016
/2017
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FY
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470
No. 22 County Allocation of Revenue 2016
THIRD SCHEDULE (s. 5(2))
Conditional Allocations to County Governments from Loans and Grants from Development Partners in Financial Year 2015/17(Figures are in Kenya Shillings)
FY 2015/2016 2016/2017 County Conditional
Allocation- Loans and
Grants
World Bank Loan to
Supplement financing of
County Health
facilities
DANIDA Grant to
supplement fmancing of
County Health
facilities
Conditional Allocation-
Other Loans & Grants
Total Conditional Allocations
from Loans & Grants from the National Government
Revenue Column A Column B Column C Column D Column E