Taxes and public money

Where public money comes from

Mainly taxes (such as income tax, VAT and customs duties), fees, and borrowing.

How it is shared

• The national government and the counties share revenue, following recommendations on equitable sharing between them. (Article 201)
• Counties receive their share through their County Revenue Funds. (Article 207)

How it is spent

• The national budget is prepared through a budget policy statement, estimates, and the annual Appropriation Bill, which Parliament must approve. (Article 221)
• Counties pass their own County Appropriation Bills. (Article 224)

Why it matters

Public money must be used openly and for the public good. You have the right to ask how it is used — and to expect honest answers. (Article 201)

This is general information, not legal advice.