Equitable share and other financial laws

English

(1)The following criteria shall be taken into account in determining the equitable shares provided for under Article 202 and in all national legislation concerning county government enacted in terms of this Chapter—

(a)the national interest;

(b)any provision that must be made in respect of the public debt and other national obligations;

(c)the needs of the national government, determined by objective criteria;

(d)the need to ensure that county governments are able to perform the functions allocated to them;

(e)the fiscal capacity and efficiency of county governments;

(f)developmental and other needs of counties;

(g)economic disparities within and among counties and the need to remedy them;

(h)the need for affirmative action in respect of disadvantaged areas and groups;

(i)the need for economic optimisation of each county and to provide incentives for each county to optimise its capacity to raise revenue;

(j)the desirability of stable and predictable allocations of revenue; and

(k)the need for flexibility in responding to emergencies and other temporary needs, based on similar objective criteria.

(2)For every financial year, the equitable share of the revenue raised nationally that is allocated to county governments shall be not less than fifteen per cent of all revenue collected by the national government.

(3)The amount referred to in clause (2) shall be calculated on the basis of the most recent audited accounts of revenue received, as approved by the National Assembly.

Kiswahili

Ugavi wenye usawa na sheria zingine za kifedha

(1)Vigezo vifuatavyo vitazingatiwa katika kutoa uamuzi kuhusu migao sawa iliyobainiwa chini ya Kifungu cha 202 na katika sheria zote za kitaifa zinazohusu serikali ya kaunti zinazotungwa kulingana na Sura hii—

(a)maslahi ya kitaifa;

(b)mgao wowote ambao lazima utolewe kwa mujibu wa deni la umma na majukumu mengine ya kitaifa;

(c)mahitaji ya serikali ya kitaifa yatakayoamuliwa kwa kutumia vigezo visivyoegemea upande wowote;

(d)hitaji la kuhakikisha kwamba serikali za kaunti zina uwezo wa kutekeleza majukumu yaliyotolewa kwa serikali hizo;

(e)uwezo wa kifedha na ufanisi wa serikali za kaunti;

(f)maendeleo na mahitaji mengine ya serikali za kaunti;

(g)tofauti za kiuchumi miongoni mwa kaunti na kati ya kaunti na hitaji la kuzisawazisha;

(h)hitaji la kuchukua hatua sawazishi kwa sababu ya maeneo na vikundi vya watu wanyonge;

(i)hitaji la kuboresha uchumi katika kila kaunti na kutoa motisha ya kuboresha uwezo wa kuzalisha mapato katika kila kaunti;

(j)matamanio kuhusu mgao wa mapato ulio thabiti na unaoweza kutabirika;

(k)hitaji la wepesi katika kukabiliana na majanga na mahitaji mengine ya muda mfupi, kwenye misingi sawa ya vigezo visivyoegemea upande wowote.

(2)Katika kila mwaka wa fedha, mgao unaolingana na mapato yaliyozalishwa kitaifa ambao utatengewa serikali za kaunti hautakuwa chini ya asilimia kumi na tano ya mapato yote ambayo yalikusanywa na serikali ya kitaifa.

(3)Kiasi cha fedha zilizotajwa katika ibara ya (2) zitahesabiwa kwenye msingi wa akaunti zilizokaguliwa hivi majuzi kuhusu mapato yaliyokusanywa, kama ilivyoidhinishwa na Bunge la Kitaifa.