Commission on Revenue Allocation Act
This Act may be cited as the Commission on Revenue Allocation Act.
AI-assisted research synopsis — verify against the official legal text below.
- Jurisdiction
- Kenya
- Instrument
- Act or statute
- Citation
- Cap. 428
- Version
- 11 Dec 2023
- Language
- en
- Official source
- View official record ↗
Citation provenance: source:ke:kenyalaw · schema StatuteEnrichmentPublicV1.
Source attribution: Source: Kenya Law
Statute overview
About this statute
This Act may be cited as the Commission on Revenue Allocation Act. Section 2 provides definitions of terms used in the Act, including "Cabinet Secretary", "chairperson", "Commission", "member", "public officer", "revenue", and "secretary". The Commission must make various recommendations (to Parliament, the Senate, assemblies, and executives) on revenue allocation and related matters and must consider information from County Governments. Salaries and allowances payable to the chairperson and members must be determined by the Salaries and Remuneration Commission. The Commission may establish committees and may co‑opt persons into committee membership when their knowledge and skills are necessary.
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Provisions of Commission on Revenue Allocation Act
Showing 27 of 27
Part I
PRELIMINARY
- 1 Verify source ↗
PRELIMINARY - 1. Short title
AI-assisted research summary: This Act may be cited as the Commission on Revenue Allocation Act.
Section 1. Short title Section This Act may be cited as the Commission on Revenue Allocation Act. - 2 Verify source ↗
PRELIMINARY - 2. Interpretation
AI-assisted research summary: Section 2 provides definitions of terms used in the Act, including "Cabinet Secretary", "chairperson", "Commission", "member", "public officer", "revenue", and "secretary".
Section 2. Interpretation Section 2(1) In this Act, unless the context otherwise requires— "Cabinet Secretary" means the Cabinet Secretary for the time being responsible for matters relating to finance; "chairperson" means the chairperson of the Commission appointed under Article 215 of the Constitution; "Commission" means the Commission on Revenue Allocation established by Article 215 of the Constitution; "member" means a member of the Commission appointed under Article 215 of the Constitution; "public officer" means a person holding a public office as defined in the Constitution; "revenue" means all taxes imposed by the national government under Article 209 of the Constitution and any other revenue (including investment income) that may be authorised by an Act of Parliament, but excludes revenues referred to under Articles 209(4) and 206(1)(a)(b) of the Constitution; "secretary" means the secretary to the Commission appointed by the Commission under Article 250(12) of the Constitution in accordance with the procedure set out in section 14 . Section 2(2) spent .Referenced legislation
- Constitution (unresolved)
- Constitution (unresolved)
- Constitution (unresolved)
- Constitution (unresolved)
Part II
COMPOSITION AND ADMINISTRATION
- 10 Verify source ↗
COMPOSITION AND ADMINISTRATION - 10. Recommendations by the Commission
AI-assisted research summary: The Commission must make various recommendations (to Parliament, the Senate, assemblies, and executives) on revenue allocation and related matters and must consider information from County Governments.
Section 10. Recommendations by the Commission Section 10(1)(a) make recommendations for consideration by Parliament prior to any Bill appropriating money out of the Equalization Fund is passed in Parliament; Section 10(1)(b) upon request from the Senate, make recommendations on the basis for allocating among the counties the share of national revenue that is annually allocated to the county levels of government; Section 10(1)(c) submit recommendations to the Senate, National Assembly, national executive, County Assembly and county executive on the proposals made for equitable distribution of revenue between the national and county governments and amongst the county governments taking into account the criteria set out in Article 203 of the Constitution, including recommendations on the amounts earmarked for specific purposes such as the constituency development fund, among others; and Section 10(1)(d) perform such other functions as are provided for by the Constitution or any other written law. Section 10(2) In making recommendations under this section, the Commission shall take into consideration such facts or information as may be given to it by a County Government. Section 10(3) The recommendations made by the Commission under this section shall be acted upon within such period as is reasonably practicable.Referenced legislation
- Constitution (unresolved)
- 11 Verify source ↗
Provision
AI-assisted research summary: Salaries and allowances payable to the chairperson and members must be determined by the Salaries and Remuneration Commission.
Section 11. Terms and conditions of service Section The salaries and allowances payable to the chairperson and members shall be determined by the Salaries and Remuneration Commission. - 12 Verify source ↗
COMPOSITION AND ADMINISTRATION - 12. Committees of the Commission
AI-assisted research summary: The Commission may establish committees and may co‑opt persons into committee membership when their knowledge and skills are necessary.
Section 12. Committees of the Commission Section 12(1) The Commission may, from time to time, establish committees for the better carrying out of its functions. Section 12(2) The Commission may co-opt into the membership of committees established under subsection (1) other persons whose knowledge and skills are found necessary for the functions of the Commission. - 13 Verify source ↗
COMPOSITION AND ADMINISTRATION - 13. Procedures of the Commission
AI-assisted research summary: The Commission must conduct its business and affairs in accordance with the Second Schedule; except as provided in that Schedule, the Commission may regulate its own procedure.
Section 13. Procedures of the Commission Section 13(1) The business and affairs of the Commission shall be conducted in accordance with the Second Schedule. Section 13(2) Except as provided in the Second Schedule, the Commission may regulate its own procedure. - 14 Verify source ↗
COMPOSITION AND ADMINISTRATION - 14. Appointment of secretary
AI-assisted research summary: A person appointed as secretary under Article 250(12) of the Constitution shall be a State officer.
Section 14. Appointment of secretary Section 14(1) The appointment of the secretary to the Commission under Article 250(12) of the Constitution shall be through a competitive recruitment process. Section 14(2)(a) is a Kenyan citizen; Section 14(2)(b) holds a degree from a university recognized in Kenya; Section 14(2)(c) has had at least ten years professional experience in economic and financial matters; and Section 14(2)(d) meets the requirements of Chapter Six of the Constitution. Section 14(3) A person appointed as a secretary under Article 250(12) of the Constitution shall be a State officer. Section 14(4)(a) facilitating the carrying out of the functions of the Commission; Section 14(4)(b) the day to day administration and management of the affairs of the Commission; Section 14(4)(c) such other duties as may be assigned by the Commission from time to time. Section 14(5)(a) all income and expenditure of the Commission; Section 14(5)(b) all assets and the discharge of all liabilities of the Commission; and Section 14(5)(c) the proper and diligent implementation of Part III of this Act. - 15 Verify source ↗
COMPOSITION AND ADMINISTRATION - 15. Removal of secretary
AI-assisted research summary: The secretary may be removed for specified grounds; before removal the secretary must be informed of the case and given an opportunity to defend.
Section 15. Removal of secretary Section 15(1)(a) inability to perform the functions of the office arising out of physical or mental incapacity; Section 15(1)(b) gross misconduct or misbehaviour; Section 15(1)(c) incompetence or neglect of duty; Section 15(1)(d) violation of the Constitution; or Section 15(1)(e) any other ground that would justify removal from office under the terms and conditions of service. Section 15(2) Before the secretary is removed under subsection (1), he or she shall be informed of the case against him or her and shall be given an opportunity to defend himself or herself against any allegations against him or her.Referenced legislation
- Constitution (unresolved)
- 16 Verify source ↗
COMPOSITION AND ADMINISTRATION - 16. Staff of the Commission
AI-assisted research summary: The Commission must employ its own staff through a competitive and transparent process.
Section 16. Staff of the Commission Section The Commission shall, pursuant to Article 252(1)(c) of the Constitution, employ its own staff through a competitive and transparent process. - 17 Verify source ↗
COMPOSITION AND ADMINISTRATION - 17. The common seal of the Commission
AI-assisted research summary: The common seal of the Commission shall be kept in such custody as the Commission shall direct and shall not be used except on the order of the Commission.
Section 17. The common seal of the Commission Section 17(1) The Common seal of the Commission shall be kept in such custody as the Commission shall direct and shall not be used except on the order of the Commission. Section 17(2) The common seal of the Commission when affixed to a document and duly authenticated shall be judicially and officially noticed and unless the contrary is proved, any necessary order or authorization of the Commission under this section shall be presumed to have been duly given. - 18 Verify source ↗
COMPOSITION AND ADMINISTRATION - 18. Protection from personal liability
AI-assisted research summary: Members, officers, employees or agents of the Commission shall render themselves personally liable to any action, claim or demand if the act or thing is done in good faith for executing the Commission's functions, powers or duties.
Section 18. Protection from personal liability Section No matter or thing done by a member of the Commission or any officer, employee or agent of the Commission shall, if the matter or thing is done in good faith for executing the functions, powers or duties of the Commission, render the member, officer, employee or agent personally liable to any action, claim or demand whatsoever. - 3 Verify source ↗
COMPOSITION AND ADMINISTRATION - 3. Powers of the Commission as a body corporate
AI-assisted research summary: The Commission has the power to acquire, hold, charge and dispose of movable and immovable property.
Section 3. Powers of the Commission as a body corporate Section acquire, hold, charge and dispose of movable and immovable property; and - 4 Verify source ↗
COMPOSITION AND ADMINISTRATION - 4. Headquarters
AI-assisted research summary: The Commission must have its headquarters in the capital city and may establish branches anywhere in Kenya.
Section 4. Headquarters Section The headquarters of the Commission shall be in the capital city, but the Commission may establish branches at any place in Kenya. - 5 Verify source ↗
COMPOSITION AND ADMINISTRATION - 5. Appointment of members
AI-assisted research summary: The chairperson and members of the Commission must be appointed under Article 215 and this Act; members may serve part-time; the chairperson and members must be non-executive and perform functions under Article 216.
Section 5. Appointment of members Section 5(1) The chairperson and members of the Commission shall be appointed in accordance with the provisions of Article 215 of the Constitution and this Act. Section 5(2) Any of the members of the Commission may serve on a part-time basis. Section 5(3) The chairperson and members of the Commission shall be non-executive and shall perform their functions in accordance with Article 216 of the Constitution. [Act No. 12 of 2012 , Sch.]Referenced legislation
- Act No. 12 of 2012 (unresolved)
- 6 Verify source ↗
COMPOSITION AND ADMINISTRATION - 6. Qualification for appointment of chairperson and members
AI-assisted research summary: Sets out qualifications and disqualifications for appointment of the chairperson and members.
Section 6. Qualification for appointment of chairperson and members Section 6(1)(a) holds a degree from a university or an equivalent professional qualification recognized in Kenya; Section 6(1)(b) has professional experience in financial and economic matters of at least fifteen years in the case of the chairperson and ten years in the case of any other member; Section 6(1)(c) has had a distinguished career in their respective fields; and Section 6(1)(d) meets the requirements of Chapter Six of the Constitution. Section 6(2)(a) is a member of Parliament or County Assembly; Section 6(2)(b) is a member of a governing body of a political party; Section 6(2)(c) is an elected member of a local authority; Section 6(2)(d) is an undischarged bankrupt; Section 6(2)(e) has been removed from office for contravening the provisions of the Constitution or any other law; or Section 6(2)(f) has not met his or her legal obligations relating to tax and other statutory obligations.Referenced legislation
- Constitution (unresolved)
- 7 Verify source ↗
COMPOSITION AND ADMINISTRATION - 7. Oath of office
AI-assisted research summary: The chairperson, the members and the secretary must each make and subscribe the oath or affirmation in the First Schedule before the Chief Justice.
Section 7. Oath of office Section The chairperson, the members and the secretary shall each make and subscribe, before the Chief Justice, to the respective oath or affirmation set out in the First Schedule. - 8 Verify source ↗
COMPOSITION AND ADMINISTRATION - 8. Vacancy in office of chairperson or member
AI-assisted research summary: Vacancy in office of chairperson or member
Section 8. Vacancy in office of chairperson or member Section dies; - 9 Verify source ↗
COMPOSITION AND ADMINISTRATION - 9. Filling of vacancy
AI-assisted research summary: If a vacancy occurs in the Commission membership the appointment procedure in the Constitution and this Act applies; a member appointed under subsection (1) serves for six years and is not eligible for reappointment.
Section 9. Filling of vacancy Section 9(1) Where a vacancy occurs in the membership of the Commission under section 8 , the appointment procedure provided for under the Constitution and this Act shall apply. Section 9(2) A member appointed under subsection (1) shall serve for a term of six years but shall not be eligible for reappointment.Referenced legislation
- Constitution (unresolved)
Part III
FINANCIAL PROVISIONS
- 19 Verify source ↗
FINANCIAL PROVISIONS - 19. Funds of the Commission
AI-assisted research summary: Funds of the Commission are monies allocated by Parliament for the purposes of the Commission.
Section 19. Funds of the Commission Section monies allocated by Parliament for the purposes of the Commission; - 20 Verify source ↗
FINANCIAL PROVISIONS - 20. Financial year
AI-assisted research summary: The Commission's financial year is the twelve-month period ending on 30 June each year.
Section 20. Financial year Section The financial year of the Commission shall be the period of twelve months ending on the thirtieth of June in each year. - 21 Verify source ↗
FINANCIAL PROVISIONS - 21. Annual estimates
AI-assisted research summary: The Commission must cause estimates of its revenue and expenditure to be prepared before the start of each financial year.
Section 21. Annual estimates Section 21(1) Before the commencement of each financial year, the Commission shall cause to be prepared estimates of the revenue and expenditure of the Commission for that year. Section 21(2) The annual estimates shall make provision for all the estimated expenditure of the Commission for the financial year concerned. Section 21(3) The annual estimates prepared by the Commission under subsection (2) shall be submitted to the Cabinet Secretary for tabling in the National Assembly at least three months before the beginning of the next financial year. - 22 Verify source ↗
FINANCIAL PROVISIONS - 22. Accounts and audit
AI-assisted research summary: The Commission must keep proper books and records of account for its income, expenditure, assets and liabilities.
Section 22. Accounts and audit Section 22(1) The Commission shall cause to be kept all proper books and records of account of the income, expenditure, assets and liabilities of the Commission. Section 22(2)(a) statement of the income and expenditure of the Commission during that year; and Section 22(2)(b) statement of the assets and liabilities of the Commission on the last day of that financial year. Section 22(3) The annual accounts of the Commission shall be prepared, audited and reported upon in accordance with the provisions of Articles 226 and 229 of the Constitution and the Public Audit Act (Cap. 412B)Referenced legislation
- Public Audit Act (Cap. 412B) (unresolved)
Part IV
MISCELLANEOUS PROVISIONS
- 23 Verify source ↗
MISCELLANEOUS PROVISIONS - 23. Report of the Commission
AI-assisted research summary: The Commission must submit the annual report described in subsection (1) to the President and Parliament within three months after the end of the year to which the report relates; subsection (1) lists the report contents including financial statements, a description of activities, statistical information the Commission considers appropriate, and any other information it considers necessary.
Section 23. Report of the Commission Section 23(1)(a) the financial statements of the Commission; Section 23(1)(b) a description of the activities of the Commission; Section 23(1)(c) such other statistical information as the Commission considers appropriate relating to the Commission's functions; and Section 23(1)(d) any other information relating to its functions that the Commission considers necessary. Section 23(1A) The Commission shall submit the annual report in subsection (1) to the President and Parliament within three months after the end of the year to which it relates. [Act No. 19 of 2023, Sch.]Referenced legislation
- Act No. 19 of 2023 (unresolved)
- 24 Verify source ↗
MISCELLANEOUS PROVISIONS - 24. Offence
AI-assisted research summary: A person who, without justification or lawful excuse, obstructs, hinders, assaults, threatens, submits false or misleading information to, or misrepresents or knowingly misleads a member or staff of the Commission acting under this Act commits an offence and is liable on conviction to a fine not exceeding three million shillings, or imprisonment not exceeding five years, or both.
Section 24. Offence Section 24(1)(a) without justification or lawful excuse, obstruct or hinder, or assault or threaten a member or staff of the Commission acting under this Act; Section 24(1)(b) submit false or misleading information; or Section 24(1)(c) misrepresent to or knowingly mislead the member or a member of staff of the Commission acting under this Act. Section 24(2) A person who contravenes subsection (1) commits an offence and shall be liable, on conviction, to a fine not exceeding three million shillings, or to imprisonment for a term not exceeding five years, or to both. - 25 Verify source ↗
MISCELLANEOUS PROVISIONS - 25. Regulations
AI-assisted research summary: The Commission may make regulations, with the approval of the National Assembly, to better carry any provisions of this Act into effect.
Section 25. Regulations Section 25(1) The Commission may, with the approval of the National Assembly, make regulations generally for the better carrying into effect of any provisions of this Act. Section 25(2) For the avoidance of doubt, the power to make Regulations shall be exercised only after a draft of the proposed Regulations has been approved by the National Assembly. [Act No. 57 of 2012 , s. 60.]Referenced legislation
- Act No. 57 of 2012 (unresolved)
- 26 Verify source ↗
MISCELLANEOUS PROVISIONS - 26. Code of conduct
AI-assisted research summary: The Commission must develop a code of conduct for its members and staff.
Section 26. Code of conduct Section The Commission shall develop a code of conduct for its members and staff. - 27 Verify source ↗
MISCELLANEOUS PROVISIONS - 27. Transitional provision
AI-assisted research summary: The Act does not affect the appointment or terms and conditions of service of the chairperson and members of the Commission who are in office when the Act commences.
Section 27. Transitional provision Section For the avoidance of doubt and notwithstanding any other provision of this Act, the provisions of this Act shall apply without prejudice to the appointment and terms and conditions of service of the chairperson and members of the Commission in office at the commencement of this Act.
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