Fedha za Umma

Kiswahili

Kanuni zifuatazo zitaongoza maswala yote yanayohusiana na fedha za umma katika Jamhuri-—

(a)kutakuwa na uwazi na uwajibikaji, ikijumuisha kushiriki kwa umma katika maswala ya kifedha;

(b)mfumo wa fedha za umma utakuza jamii yenye usawa, na hasa—

(i)mzigo wa utozaji ushuru utashirikiwa kwa haki;

(ii)mapato yanayopatikana katika ngazi ya kitaifa yatagawanywa kwa usawa kati ya serikali ya kitaifa na serikali za kaunti; na

(iii)matumizi ya fedha yatakuza maendeleo yenye usawa nchini, ikijumuisha utoaji wa mgao maalum kwa vikundi vya watu waliotengwa au wanaotoka maeneo yaliyotengwa; na

(c)mizigo na manufaa ya matumizi ya rasilimali na ukopaji wa umma yatashirikiwa kwa usawa kati ya vizazi vya sasa na vizazi vijavyo;

(d)fedha za umma zitatumiwa kwa njia ya busara na yenye uwajibikaji; na

(e)usimamizi wa fedha utakuwa wenye uwajibikaji, na kuripoti kuhusu hazina ya serikali na matumizi yake kutakuwa wazi.

English

Principles of public finance

The following principles shall guide all aspects of public finance in the Republic—

(a)there shall be openness and accountability, including public participation in financial matters;

(b)the public finance system shall promote an equitable society, and in particular—

(i)the burden of taxation shall be shared fairly;

(ii)revenue raised nationally shall be shared equitably among national and county governments; and

(iii)expenditure shall promote the equitable development of the country, including by making special provision for marginalised groups and areas;

(c)the burdens and benefits of the use of resources and public borrowing shall be shared equitably between present and future generations;

(d)public money shall be used in a prudent and responsible way; and

(e)financial management shall be responsible, and fiscal reporting shall be clear.

Kiswahili

(1)mapato yanayozalishwa katika kiwango cha kitaifa yatashirikiwa kwa usawa kati ya serikali ya kitaifa na serikali za kaunti;

(2)Serikali za kaunti zinaweza kupewa mgao wa ziada kutoka kwenye sehemu ya mapato ya serikali ya kitaifa, kwa masharti au bila masharti.

English

Equitable sharing of national revenue

(1)Revenue raised nationally shall be shared equitably among the national and county governments.

(2)County governments may be given additional allocations from the national government’s share of the revenue, either conditionally or unconditionally.

Kiswahili

(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.

English

Equitable share and other financial laws

(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

(1)Imebuniwa Hazina ya Usawazishaji ambayo itachukua asilimia ya nusu moja ya mapato yote yatakayokusanywa na serikali ya kitaifa katika kila mwaka, mapato hayo yakihesabiwa kwenye msingi wa akaunti zilizokaguliwa hivi majuzi kuhusu mapato yaliyokusanywa, kama ilivyoidhinishwa na Bunge la Kitaifa.

(2)Serikali ya kitaifa itatumia Hazina ya Usawazishaji kutoa huduma za kimsingi tu ikijumuisha maji, barabara, matibabu na nguvu za umeme katika maeneo yaliyotengwa kwa kiwango kitakachoboresha huduma hizo katika maeneo hayo ili ziwe sawa na viwango vya huduma vinavyotolewa katika maeneo mengine nchini, kama iwezekanavyo.

(3)Serikali ya kitaifa inaweza kutumia Hazina ya Usawazishaji––

(a)kwa kiasi tu ambacho matumizi ya fedha za hazina hiyo yameidhinishwa tu katika Mswada wa Matumizi ya Fedha uliopitishwa na Bunge; na

(b)kwa njia ya moja kwa moja au vinginevyo kupitia kwa ruzuku zilizo na kwa kaunti ambazo zina jamii zilizotengwa.

(4)Ushauri wa Tume ya Ugavi wa Mapato utatafutwa na mapendekezo yake kuzingatiwa kabla ya Bunge kupitisha Mswada wowote unaoidhinisha matumizi ya fedha kutoka kwenye Hazina ya Usawazishaji.

(5)Fedha zozote katika Hazina ya Usawazishaji ambazo hazitakuwa zimetumiwa kufikia mwisho wa mwaka wa kifedha, zitasalia katika Hazina hiyo kwa matumizi kulingana na ibara ya (2) na (3) katika mwaka wa fedha utakaofuata.

(6)Kutekelezwa kwa Kifungu hiki kutamalizika miaka ishirini baada ya tarehe ya kuanza kutekelezwa kwa Katiba hii, lakini kwa kuzingatia ibara ya (7).

(7)Bunge linaweza kupitisha sheria itakayositisha utekelezaji wa ibara ya (6) kwa kipindi cha ziada cha miaka iliyowekwa, lakini kwa kuzingatia ibara ya (8).

(8)Sheria chini ya ibara ya (7) itaungwa na zaidi ya nusu ya wabunge wote katika Bunge la Kitaifa, na zaidi ya nusu ya wajumbe wote wa kaunti katika Seneti.

(9)Fedha hazitaondolewa katika Hazina ya Usawazishaji isipokuwa Msimamizi wa Bajeti awe ameidhinisha kuondolewa huko.

English

Equalisation Fund

(1)There is established an Equalisation Fund into which shall be paid one half per cent of all the revenue collected by the national government each year calculated on the basis of the most recent audited accounts of revenue received, as approved by the National Assembly.

(2)The national government shall use the Equalisation Fund only to provide basic services including water, roads, health facilities and electricity to marginalised areas to the extent necessary to bring the quality of those services in those areas to the level generally enjoyed by the rest of the nation, so far as possible.

(3)The national government may use the Equalisation Fund—

(a)only to the extent that the expenditure of those funds has been approved in an Appropriation Bill enacted by Parliament; and

(b)either directly, or indirectly through conditional grants to counties in which marginalised communities exist.

(4)The Commission on Revenue Allocation shall be consulted and its recommendations considered before Parliament passes any Bill appropriating money out of the Equalisation Fund.

(5)Any unexpended money in the Equalisation Fund at the end of a particular financial year shall remain in that Fund for use in accordance with clauses (2) and (3) during any subsequent financial year.

(6)This Article lapses twenty years after the effective date, subject to clause (7).

(7)Parliament may enact legislation suspending the effect of clause (6) for a further fixed period of years, subject to clause (8).

(8)Legislation under clause (7) shall be supported by more than half of all the members of the National Assembly, and more than half of all the county delegations in the Senate.

(9)Money shall not be withdrawn from the Equalisation Fund unless the Controller of Budget has approved the withdrawal.

Kiswahili

(1)Wakati ambao Mswada unaojumuisha miongozo kuhusu ugavi wa mapato, au suala lolote la kifedha linalohusu serikali za kaunti utakapochapishwa, Tume ya Ugavi wa Mapato itachunguza miongozo hiyo na kutoa mapendekezo kwa Bunge la Kitaifa na Seneti.

(2)Mapendekezo yoyote ya Tume hii yatawasilishwa Bungeni, na kila Kitengo cha Bunge kitazingatia mapendekezo hayo kabla ya kupigia Mswada huo kura.

English

Consultation on financial legislation affecting counties

(1)When a Bill that includes provisions dealing with the sharing of revenue, or any financial matter concerning county governments is published, the Commission on Revenue Allocation shall consider those provisions and may make recommendations to the National Assembly and the Senate.

(2)Any recommendations made by the Commission shall be tabled in Parliament, and each House shall consider the recommendations before voting on the Bill.

Kiswahili

(1)Hazina Jumuishi imebuniwa, ambayo itahifadhi fedha zilizozalishwa au kupokewa na, au kwa niaba ya serikali ya kitaifa, isipokuwa fedha ambazo—

(a)zimetengwa kutoka kwa Hazina hiyo kwa sababu maalum zilizotolewa na Sheria ya Bunge, na ambazo zitawekwa katika hazina nyingine ya umma iliyobuniwa kwa lengo maalum; au

(b)zinaweza, chini ya Sheria ya Bunge, kuhifadhiwa na kitengo cha Serikali kilichozipokea kwa lengo la kugharamia mahitaji ya kitengo hicho.

(2)Fedha zinaweza kuondolewa kutoka kwenye Hazina Jumuishi tu—

(a)kulingana na kuidhinishwa kwa matumizi yake kupitia kwa Sheria ya Bunge;

(b)kulingana na Kifungu cha 222 au 223; au

(c)kama malipo kutoka kwa Hazina hiyo kama ilivyoidhinishwa na Katiba hii au na Sheria ya Bunge.

(3)Fedha hazitaondolewa kwenye hazina nyingine yoyote ya fedha za umma kando na Hazina Jumuishi, isipokuwa kuondolewa kwa fedha hizo kumeidhinishwa na Sheria ya Bunge.

(4)Fedha hazitaondolewa kwenye Hazina Jumuishi isipokuwa Msimamizi wa Bajeti ameidhinisha kuondolewa huko.

English

Consolidated Fund and other public funds

(1)There is established the Consolidated Fund into which shall be paid all money raised or received by or on behalf of the national government, except money that—

(a)is reasonably excluded from the Fund by an Act of Parliament and payable into another public fund established for a specific purpose; or

(b)may, under an Act of Parliament, be retained by the State organ that received it for the purpose of defraying the expenses of the State organ.

(2)Money may be withdrawn from the Consolidated Fund only—

(a)in accordance with an appropriation by an Act of Parliament;

(b)in accordance with Article 222 or 223; or

(c)as a charge against the Fund as authorised by this Constitution or an Act of Parliament.

(3)Money shall not be withdrawn from any national public fund other than the Consolidated Fund, unless the withdrawal of the money has been authorised by an Act of Parliament.

(4)Money shall not be withdrawn from the Consolidated Fund unless the Controller of Budget has approved the withdrawal.

Kiswahili

(1)Hazina ya Mapato ya kila serikali ya kaunti imeundwa. Hazina hii itapokea fedha zote zilizozalishwa au kupokelewa na, au kwa niaba ya serikali ya kaunti, isipokuwa fedha ambazo kwa sababu maalum zimetengwa na Sheria ya Bunge.

(2)Fedha zinaweza kutolewa kutoka kwenye Hazina ya Mapato ya serikali ya kaunti—

(a)kama malipo yanayotolewa kwenye Hazina ya Mapato na ambayo yameidhinishwa na Sheria ya Bunge au sheria ya kaunti; au

(b)kama ilivyoidhinishwa na sheria ya matumizi ya fedha katika kaunti hiyo.

(3)Fedha hazitatolewa kwenye Hazina ya Mapato isipokuwa Msimamizi wa Bajeti aidhinishe kutolewa huko.

(4)Sheria ya Bunge inaweza—

(a)kutoa idhini ya ziada ya kutolewa kwa fedha kutoka kwenye Hazina ya Mapato ya serikali ya kaunti; na

(b)kutoa mwongozo kuhusu kubuniwa kwa hazina zinginezo katika kaunti, na usimamizi wa hazina hizo.

English

Revenue Funds for county governments

(1)There shall be established a Revenue Fund for each county government, into which shall be paid all money raised or received by or on behalf of the county government, except money reasonably excluded by an Act of Parliament.

(2)Money may be withdrawn from the Revenue Fund of a county government only—

(a)as a charge against the Revenue Fund that is provided for by an Act of Parliament or by legislation of the county; or

(b)as authorised by an appropriation by legislation of the county.

(3)Money shall not be withdrawn from a Revenue Fund unless the Controller of Budget has approved the withdrawal.

(4)An Act of Parliament may—

(a)make further provision for the withdrawal of funds from a county Revenue Fund; and

(b)provide for the establishment of other funds by counties and the management of those funds.

Kiswahili

(1)Hazina ya Dharura imebuniwa na usimamizi wake utakuwa kulingana na Sheria ya Bunge.

(2)Sheria ya Bunge itatoa mwongozo kuhusu kutolewa kwa fedha kutoka kwenye Hazina ya Dharura ikiwa waziri anayehusikana na fedha ataridhika kwamba kuna hitaji la dharura na ambalo halikutarajiwa, ambalo halipo chini ya mamlaka yoyote.

English

Contingencies Fund

(1)There is established a Contingencies Fund, the operation of which shall be in accordance with an Act of Parliament.

(2)An Act of Parliament shall provide for advances from the Contingencies Fund if the Cabinet Secretary responsible for finance is satisfied that there is an urgent and unforeseen need for expenditure for which there is no other authority.

Kiswahili

(1)Serikali ya kitaifa tu ndio inayoweza kutoza—

(a)kodi ya mapato;

(b)kodi katika uuzaji wa bidhaa na huduma;

(c)ushuru wa forodha na kodi zingine zinazotozwa katika bidhaa zinazoingizwa nchini na kuuzwa nje ya nchi; na

(d)ushuru wa bidhaa zilizotengenezwa.

(2)Sheria ya Bunge inaweza kuipa mamlaka serikali ya kitaifa kutoza ushuru au kodi nyingine yoyote, isipokuwa kodi iliyotajwa katika ibara ya (3) (a) au (b).

(3)Kaunti inaweza kutoza—

(a)kodi katika umiliki wa ardhi;

(b)makodi ya burudani; na

(c)kodi nyingine yoyote ambayo imeruhusiwa na Sheria ya Bunge kutoza.

(4)Serikali ya kitaifa na serikali za kaunti zinaweza kutoza malipo kwa huduma zinazotolewa.

(5)Mamlaka ya utozaji ushuru na mengine ya kuzalisha mapato ya kaunti hayatatekelezwa kwa njia ambayo inaathirisha sera za kiuchumi za kitaifa, shughuli za kiuchumi katika mipaka ya kaunti au usafirishaji wa bidhaa, huduma, rasilimali au wafanyakazi kote nchini.

English

Power to impose taxes and charges

(1)Only the national government may impose—

(a)income tax;

(b)value-added tax;

(c)customs duties and other duties on import and export goods; and

(d)excise tax.

(2)An Act of Parliament may authorise the national government to impose any other tax or duty, except a tax specified in clause (3) (a) or (b).

(3)A county may impose—

(a)property rates;

(b)entertainment taxes; and

(c)any other tax that it is authorised to impose by an Act of Parliament.

(4)The national and county governments may impose charges for the services they provide.

(5)The taxation and other revenue-raising powers of a county shall not be exercised in a way that prejudices national economic policies, economic activities across county boundaries or the national mobility of goods, services, capital or labour.

Kiswahili

(1)Hakuna kodi yoyote au ada ya leseni itakayotozwa, kuondolewa au kubadilishwa isipokuwa kulingana na sheria.

(2)Ikiwa sheria itaruhusu kuondolewa kwa ushuru au ada ya leseni—

(a)rekodi iliyowekwa wazi kwa umma kuhusu kuondolewa kwa kodi, pamoja na sababu za kuondolewa huko itadumishwa; na

(b)kila kuondolewa kwa kodi, na sababu zake, kutaripotiwa kwa Mkaguzi Mkuu.

(3)Hakuna sheria yoyote ambayo itamtenga au kumwondoa afisa wa Serikali katika ulipaji wa ushuru kwa sababu za—

(a)ofisi ambayo afisa huyo wa Serikali anahudumu; au

(b)hali ya kazi ya afisa huyo wa Serikali.

English

Imposition of tax

(1)No tax or licensing fee may be imposed, waived or varied except as provided by legislation.

(2)If legislation permits the waiver of any tax or licensing fee—

(a)a public record of each waiver shall be maintained together with the reason for the waiver; and

(b)each waiver, and the reason for it, shall be reported to the Auditor-General.

(3)No law may exclude or authorise the exclusion of a State officer from payment of tax by reason of—

(a)the office held by that State officer; or

(b)the nature of the work of the State officer.

Kiswahili

(1)Kupitia kwa sheria, Bunge linaweza—

(a)kutoa masharti ambayo yanapaswa kutimizwa na serikali ya kitaifa inapokopa; na

(b)kulazimisha mahitaji ya kuripoti.

(2)Katika muda wa siku saba baada ya Kitengo chochote cha Bunge kutoa ombi kwa uamuzi, Waziri anayehusikana na fedha atawasilisha maelezo kuhusu mkopo au udhamini wowote mbele ya kamati husika, ikijumuisha maelezo yote yanayohitajika ili kuonyesha—

(a)kiwango cha deni lote kwa kuonyesha kiasi hasa kilichokopwa na kiasi jumla cha riba;

(b)mkopo huo ulivyotumiwa au utakavyotumiwa;

(c)mikakati iliyowekwa ili kuulipa mkopo huo; na

(d)hatua zilizochukuliwa katika kulipa mkopo huo.

English

Borrowing by national government

(1)Parliament may, by legislation—

(a)prescribe the terms on which the national government may borrow; and

(b)impose reporting requirements.

(2)Within seven days after either House of Parliament so requests by resolution, the Cabinet Secretary responsible for finance shall present to the relevant committee, information concerning any particular loan or guarantee, including all information necessary to show—

(a)the extent of the total indebtedness by way of principal and accumulated interest;

(b)the use made or to be made of the proceeds of the loan;

(c)the provision made for servicing or repayment of the loan; and

(d)the progress made in the repayment of the loan.

Kiswahili

(1)Serikali ya kaunti inaweza kukopa tu—

(a)ikiwa serikali ya kitaifa itadhamini mkopo huo; na

(b)kwa idhini ya bunge la kaunti.

English

Borrowing by counties

A county government may borrow only—

(a)if the national government guarantees the loan; and

(b)with the approval of the county government’s assembly.

Kiswahili

(1)Sheria ya Bunge itaweka kanuni na masharti ambayo kwayo serikali ya kitaifa inaweza kudhamini mikopo.

(2)Katika muda wa miezi miwili baada ya kukamilika kwa kila mwaka wa fedha, serikali ya kitaifa itachapisha ripoti itakayoonyesha udhamini wote uliotolewa katika mwaka huo.

English

Loan guarantees by national government

(1)An Act of Parliament shall prescribe terms and conditions under which the national government may guarantee loans.

(2)Within two months after the end of each financial year, the national government shall publish a report on the guarantees that it gave during that year.

Kiswahili

(1)Deni la umma ni deni linalolipwa kutoka kwenye Hazina Jumuishi, lakini Sheria ya Bunge inaweza kutoa mwongozo kuhusu kulipwa kwa sehemu ya deni hilo kupitia kwa hazina zingine za umma.

(2)Kwa madhumuni ya kifungu hiki, “deni la umma” linamaanisha madeni yote yanayohusisha mikopo iliyokopwa au kudhaminiwa na amana iliyotolewa au kudhaminiwa na serikali ya kitaifa.

English

Public debt

(1)The public debt is a charge on the Consolidated Fund, but an Act of Parliament may provide for charging all or part of the public debt to other public funds.

(2)For the purposes of this Article, “the public debt” means all financial obligations attendant to loans raised or guaranteed and securities issued or guaranteed by the national government.

Kiswahili

(1)Tume ya Ugavi wa Mapato imebuniwa.

(2)Tume hii itajumuisha watu wafuatao watakaoteuliwa na Rais—

(a)mwenyekiti, atakayeteuliwa na Rais na kuidhinishwa na Bunge la Kitaifa;

(b)watu wawili watakaoteuliwa na vyama vya kisiasa vinavyowakilishwa katika Bunge la Kitaifa kulingana na idadi ya wabunge katika vyama hivyo walio bungeni;

(c)watu watano watakaoteuliwa na vyama vya kisiasa vinavyowakilishwa katika seneti kulingana na idadi ya maseneta wa vyama hivyo walio katika Seneti; na

(d)Katibu Mkuu katika Wizara inayosimamia fedha.

(3)Watu watakaoteuliwa kwa mujibu wa ibara ya (2) hawatakuwa wanachama wa Bunge.

(4)Ili kuhitimu kuwa mwanachama wa Tume hii chini ya ibara ya (2) (a), (b) au (c), lazima mtu awe na uzoefu mpana wa kitaaluma katika masuala ya kifedha na uchumi.

English

Commission on Revenue Allocation

(1)There is established the Commission on Revenue Allocation.

(2)The Commission shall consist of the following persons appointed by the President—

(a)a chairperson, who shall be nominated by the President and approved by the National Assembly;

(b)two persons nominated by the political parties represented in the National Assembly according to their proportion of members in the Assembly;

(c)five persons nominated by the political parties represented in the Senate according to their proportion of members in the Senate; and

(d)the Principal Secretary in the Ministry responsible for finance.

(3)The persons nominated under clause (2) shall not be members of Parliament.

(4)To be qualified to be a member of the Commission under clause (2) (a), (b) or (c), a person shall have extensive professional experience in financial and economic matters.

Kiswahili

(1)Jukumu kuu la Tume ya Ugavi wa Mapato ni kutoa mapendekezo kuhusu misingi ya ugavi wa mapato yanayozalishwa na serikali ya kitaifa kwa njia yenye usawa––

(a)kati ya serikali ya kitaifa na serikali za kaunti; na

(b)miongoni mwa serikali za kaunti.

(2)Tume hiyo pia itatoa mapendekezo katika masuala mengine yanayohusiana na ufadhili wa serikali za kaunti na usimamizi wa fedha katika serikali hizi, kulingana na Katiba hii na sheria za kitaifa.

(3)Katika uandalizi wa mapendekezo, Tume hiyo itazingatia––

(a)kukuza na kuwezesha utekelezaji wa vigezo vilivyotajwa katika Kifungu cha 203 (1);

(b)kwa wakati ufaao, kufafanua na kuboresha njia za uzalishaji wa mapato za serikali ya kitaifa na serikali za kaunti; na

(c)kuhimiza uwajibikaji wa kifedha.

(4)Tume itaamua, itachapisha na kukagua mara kwa mara sera ambayo kwayo inatoa vigezo vya kutambua maeneo yaliyotengwa kwa madhumuni ya Kifungu cha 204 (2).

(5)Tume itawasilisha mapendekezo yake kwa Seneti, Bunge la Kitaifa, kitengo cha utendaji cha serikali ya kitaifa, mabunge ya kaunti na vitengo vya utendaji katika serikali za kaunti.

English

Functions of the Commission on Revenue Allocation

(1)The principal function of the Commission on Revenue Allocation is to make recommendations concerning the basis for the equitable sharing of revenue raised by the national government—

(a)between the national and county governments; and

(b)among the county governments.

(2)The Commission shall also make recommendations on other matters concerning the financing of, and financial management by, county governments, as required by this Constitution and national legislation.

(3)In formulating recommendations, the Commission shall seek —

(a)to promote and give effect to the criteria set out in Article 203 (1);

(b)when appropriate, to define and enhance the revenue sources of the national and county governments; and

(c)to encourage fiscal responsibility.

(4)The Commission shall determine, publish and regularly review a policy in which it sets out the criteria by which to identify the marginalised areas for purposes of Article 204 (2).

(5)The Commission shall submit its recommendations to the Senate, the National Assembly, the national executive, county assemblies and county executives.

Kiswahili

(1)Mara moja baada ya kila miaka mitano, Seneti, kwa njia ya uamuzi, itaamua misingi itakayotumiwa kugawa mapato ya kitaifa ambayo hutolewa kwa serikali za kaunti kila mwaka.

(2)Katika kuamua msingi wa ugavi wa mapato chini ibara ya (1), Seneti—

(a)itazingatia vigezo katika Kifungu cha 203 (1);

(b)itaomba kupata mapendekezo ya Tume ya Ugavi wa Mapato na kuyazingatia;

(c)itashauriana na magavana wa kaunti, Waziri anayesimamia fedha na usimamizi wowote wa serikali za kaunti; na

(d)itawaalika watu, ikijumuisha mashirika ya kitaaluma ili yawasilishe maoni yao kuhusu suala hilo.

(3)Katika muda wa siku kumi baada ya Seneti kuidhinisha uamuzi chini ya ibara ya (1), Spika wa Seneti atawasilisha uamuzi huo kwa Spika wa Bunge la Kitaifa.

(4)Katika muda wa siku sitini baada ya uamuzi wa Seneti kuwasilishwa kama inavyorejelewa katika ibara ya (3), Bunge la Kitaifa linaweza kutathmini uamuzi huo, na kuupigia kura ili kuuidhinisha kwa marekebisho au bila marekebisho, au linaweza kuukataa.

(5)Ikiwa Bunge la Kitaifa––

(a)halitapiga kura kuhusu uamuzi huo ndani ya siku sitini, uamuzi huo utachukuliwa kuwa umeidhinishwa na Bunge la Kitaifa bila marekebisho; au

(b)litapiga kura kuhusu uamuzi huo, uamuzi huo utakuwa––

(i)umerekebishwa ikiwa angalau thuluthi mbili ya wabunge itapiga kura ya uungaji mkono wa marekebisho hayo;

(ii)umekataliwa ikiwa idadi isiyopungua thuluthi mbili ya wabunge watapiga kura kuukataa, bila kujalisha kwamba umerekebishwa kwanza na Bunge la Kitaifa; au

(iii)umeidhinishwa, katika hali nyingine yoyote.

(6)Ikiwa Bunge la Kitaifa litaidhinisha uamuzi uliorekebishwa, au kuukataa uamuzi huo, Seneti, kwa uchaguzi wake, linaweza––

(a)kupitisha uamuzi mpya chini ya ibara ya (1), na katika hali hii, miongozo katika ibara ya (4) na (5) itatumiwa upya; au

(b)kuomba kwamba suala hilo liwasilishwe mbele ya kamati ya pamoja ya Vitengo vyote viwili vya Bunge kwa madhumuni ya upatanisho chini ya Kifungu cha 113, kitakachotumiwa kwa kuzingatia mabadiliko yatakayohitajika.

(7)Uamuzi chini ya Kifungu hiki utakaokuwa umeidhinishwa chini ya ibara ya (5) utatekelezwa hadi uamuzi ufuatao utakapoidhinishwa.

(8)Licha ya ibara ya (1), Seneti, kwa uamuzi ulioungwa mkono na wanachama wasiopungua thuluthi mbili, inaweza kurekebisha uamuzi kwa wakati wowote baada ya kuidhinishwa kwake.

(9)Ibara ya (2) hadi (8), kwa kuzingatia mabadiliko yanayohitajika, zitatumika katika uamuzi uliotolewa chini ya ibara ya (8).

English

Division of revenue

(1)Once every five years, the Senate shall, by resolution, determine the basis for allocating among the counties the share of national revenue that is annually allocated to the county level of government.

(2)In determining the basis of revenue sharing under clause (1), the Senate shall—

(a)take the criteria in Article 203 (1) into account;

(b)request and consider recommendations from the Commission on Revenue Allocation;

(c)consult the county governors, the Cabinet Secretary responsible for finance and any organisation of county governments; and

(d)invite the public, including professional bodies, to make submissions to it on the matter.

(3)Within ten days after the Senate adopts a resolution under clause (1), the Speaker of the Senate shall refer the resolution to the Speaker of the National Assembly.

(4)Within sixty days after the Senate’s resolution is referred under clause (3), the National Assembly may consider the resolution, and vote to approve it, with or without amendments, or to reject it.

(5)If the National Assembly—

(a)does not vote on the resolution within sixty days, the resolution shall be regarded as having been approved by the National Assembly without amendment; or

(b)votes on the resolution, the resolution shall have been—

(i)amended only if at least two-thirds of the members of the Assembly vote in support of an amendment;

(ii)rejected only if at least two-thirds of the members of the Assembly vote against it, irrespective whether it has first been amended by the Assembly; or

(iii)approved, in any other case.

(6)If the National Assembly approves an amended version of the resolution, or rejects the resolution, the Senate, at its option, may either—

(a)adopt a new resolution under clause (1), in which case the provisions of this clause and clause (4) and (5) apply afresh; or

(b)request that the matter be referred to a joint committee of the two Houses of Parliament for mediation under Article 113, applied with the necessary modifications.

(7)A resolution under this Article that is approved under clause (5) shall be binding until a subsequent resolution has been approved.

(8)Despite clause (1), the Senate may, by resolution supported by at least two-thirds of its members, amend a resolution at any time after it has been approved.

(9)Clauses (2) to (8), with the necessary modifications, apply to a resolution under clause (8).

Kiswahili

(1)Katika muda wa angalau miezi miwili baada ya kukamilika kwa kila mwaka wa kifedha, yafuatayo yatawasilishwa bungeni––

(a)Mswada Kuhusu Ugavi wa Mapato, ambao utagawa mapato yaliyozalishwa na serikali ya kitaifa kati ya viwango vya serikali ya kitaifa na serikali za kaunti kwa mujibu wa Katiba hii; na

(b)Mswada wa Kutenga Mapato kwa Serikali za Kaunti, ambao utagawa mapato yaliyotengwa kwa serikali za kaunti katika kila kaunti, kwenye misingi itakayoamuliwa kulingana na uamuzi unaotekelezwa chini ya Kifungu cha 217.

(2)Kila Mswada unaohitajika chini ya ibara ya (2) utaambatanishwa na hati itakayoweka wazi––

(a)maelezo kuhusu mgao wa mapato kama ilivyopendekezwa na Mswada;

(b)tathmini ya Mswada kulingana na vigezo vilivyotajwa katika Kifungu cha 203 (1); na

(c)muhtasari wa tofauti zozote muhimu dhidi ya mapendekezo ya Tume ya Ugavi wa Mapato, na maelezo kwa kila tofauti iliyopo.

English

Annual Division and Allocation of Revenue Bills

(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.

Kiswahili

Mgao wa kaunti wa mapato yaliyozalishwa na serikali ya kitaifa utahamishiwa kaunti bila kucheleweshwa pasipo sababu na bila kupunguzwa, isipokuwa uhamishaji huo unapositishwa chini ya Kifungu cha 225.

English

Transfer of equitable share

A county’s share of revenue raised by the national government shall be transferred to the county without undue delay and without deduction, except when the transfer has been stopped under Article 225.

Kiswahili

(1)Bajeti za serikali ya kitaifa na serikali za kaunti zitajumuisha—

(a)makadirio ya mapato na matumizi, zikitofautisha matumizi ya kawaida na yale ya kimaendeleo;

(b)mapendekezo kuhusu jinsi upungufu wowote wa kifedha unaotarajiwa katika kipindi ambacho bajeti hizo zitatumika utashughulikiwa; na

(c)mapendekezo kuhusu kukopa na madeni yoyote ya umma ambayo yataongeza deni la umma katika mwaka utakaofuata

(2)Sheria za kitaifa zitatoa mwongozo kuhusu—

(a)muundo wa mipango ya maendeleo na bajeti za kaunti;

(b)wakati ambao mipango na bajeti za serikali za kaunti zitawasilishwa katika mabunge ya kaunti; na

(c)njia na namna ya mashauriano kati ya serikali ya kitaifa na serikali za kaunti katika mchakato wa kuandaa mipango na bajeti.

English

Form, content and timing of budgets

(1)Budgets of the national and county governments shall contain—

(a)estimates of revenue and expenditure, differentiating between recurrent and development expenditure;

(b)proposals for financing any anticipated deficit for the period to which they apply; and

(c)proposals regarding borrowing and other forms of public liability that will increase public debt during the following year.

(2)National legislation shall prescribe—

(a)the structure of the development plans and budgets of counties;

(b)when the plans and budgets of the counties shall be tabled in the county assemblies; and

(c)the form and manner of consultation between the national government and county governments in the process of preparing plans and budgets.

Kiswahili

(1)Kwa kipindi kisichopungua miezi miwili kabla ya kukamilika kwa kila mwaka wa kifedha, Waziri anayehusika na fedha atawasilisha mbele ya Bunge la Kitaifa makadirio ya mapato na matumizi ya serikali ya kitaifa ya mwaka ufuatao wa kifedha.

(2)Makadirio yaliyotajwa katika ibara ya (1)––

(a)yatajumuisha makadirio ya matumizi kutoka kwenye Hazina ya Usawazishaji; na

(b)yatakuwa kwa muundo, na kwa mujibu wa utaratibu utakaotolewa na Sheria ya Bunge.

(3)Bunge la Kitaifa litazingatia makadirio yaliyowasilishwa chini ya ibara ya (1) pamoja na makadirio yaliyowasilishwa na Tume ya Huduma za Bunge na Msajili Mkuu wa Kitengo cha Mahakama chini ya Kifungu cha 127 na 173, mtawalia.

(4)Kabla ya Bunge la Kitaifa kuzingatia makadirio ya mapato na matumizi, kamati ya Bunge itajadili na kukagua makadirio hayo na kutoa mapendekezo yake kwa Bunge.

(5)Katika kujadili na kukagua makadirio hayo, kamati itazingatia maoni ya umma na mapendekezo hayo ya umma yatazingatiwa kamati hiyo itakapowasilisha mapendekezo yake kwa Bunge la Kitaifa.

(6)Makadirio ya matumizi ya serikali ya kitaifa na makadirio ya matumizi ya Kitengo cha Mahakama na ya Bunge yatakapoidhinishwa na Bunge la Kitaifa, makadirio hayo yatajumuishwa katika Mswada wa Matumizi ya Fedha, utakaowasilishwa mbele ya Bunge la Kitaifa ili kuidhinisha kutolewa kwa fedha za matumizi zinazohitajika kutoka kwenye Hazina Jumuishi, na kwa matumizi ya fedha hizo kwa madhumuni yaliyotajwa katika Mswada huo.

(7)Mswada wa Matumizi ya Fedha uliotajwa katika ibara ya (6) hautajumuisha matumizi yanayolipiwa kutoka kwenye Hazina Jumuishi kulingana na Katiba hii au Sheria ya Bunge.

English

Budget estimates and annual Appropriation Bill

(1)At least two months before the end of each financial year, the Cabinet Secretary responsible for finance shall submit to the National Assembly estimates of the revenue and expenditure of the national government for the next financial year to be tabled in the National Assembly.

(2)The estimates referred to in clause (1) shall—

(a)include estimates for expenditure from the Equalisation Fund; and

(b)be in the form, and according to the procedure, prescribed by an Act of Parliament.

(3)The National Assembly shall consider the estimates submitted under clause (1) together with the estimates submitted by the Parliamentary Service Commission and the Chief Registrar of the Judiciary under Articles 127 and 173 respectively.

(4)Before the National Assembly considers the estimates of revenue and expenditure, a committee of the Assembly shall discuss and review the estimates and make recommendations to the Assembly.

(5)In discussing and reviewing the estimates, the committee shall seek representations from the public and the recommendations shall be taken into account when the committee makes its recommendations to the National Assembly.

(6)When the estimates of national government expenditure, and the estimates of expenditure for the Judiciary and Parliament have been approved by the National Assembly, they shall be included in an Appropriation Bill, which shall be introduced into the National Assembly to authorise the withdrawal from the Consolidated Fund of the money needed for the expenditure, and for the appropriation of that money for the purposes mentioned in the Bill.

(7)The Appropriation Bill mentioned in clause (6) shall not include expenditures that are charged on the Consolidated Fund by this Constitution or an Act of Parliament.

Kiswahili

(1)Ikiwa Sheria Kuhusu Matumizi ya Fedha katika mwaka wa kifedha haijaidhinishwa na Rais, au hakuna uwezekano mkubwa wa sheria hiyo kuidhinishwa na Rais mwanzoni mwa mwaka wa kifedha, Bunge la Kitaifa linaweza kuidhinisha kutolewa kwa fedha kutoka kwenye Hazina Jumuishi.

(2)(2) Fedha zitakazotolewa chini ya ibara ya (1)—

(a)zitatumiwa kwa madhumuni ya kuendesha huduma za serikali ya kitaifa katika mwaka huo hadi wakati ambapo Sheria Kuhusu Matumizi ya Fedha itakapoidhinishwa na Rais;

(b)kwa jumla, hazitazidi nusu ya fedha zilizopendekezwa katika makadirio ya matumizi ya mwaka huo yaliyowasilishwa katika Bunge la Kitaifa; na

(c)zitajumuishwa kwenye Sheria Kuhusu Matumizi ya Fedha, katika vitengo tofauti vya matumizi, na katika huduma mbalimbali ambazo fedha hizo zilikusudiwa kutekeleza.

English

Expenditure before annual budget is passed

(1)If the Appropriation Act for a financial year has not been assented to, or is not likely to be assented to, by the beginning of that financial year, the National Assembly may authorise the withdrawal of money from the Consolidated Fund.

(2)Money withdrawn under clause (1) shall—

(a)be for the purpose of meeting expenditure necessary to carry on the services of the national government during that year until such time as the Appropriation Act is assented to;

(b)not exceed in total one-half of the amount included in the estimates of expenditure for that year that have been tabled in the National Assembly; and

(c)be included, under separate votes for the several services in respect of which they were withdrawn, in the Appropriation Act.

Kiswahili

(1)Kwa kuzingatia ibara ya (2) hadi (4), serikali ya kitaifa inaweza kutumia fedha ambazo hazijaidhinishwa ikiwa—

(a)kiasi kilichotengwa kwa madhumuni yoyote chini ya Sheria Kuhusu Matumizi ya Fedha hakitoshi au hitaji limetokea la matumizi ambayo hayakuwa yamekadiriwa na kuidhinishwa na Sheria hiyo; au

(b)fedha zimetolewa kutoka kwenye Hazina ya Dharura.

(2)Idhini ya Bunge kuhusu matumizi yoyote chini ya Kifungu hiki itafuatiliwa katika muda wa miezi miwili baada ya fedha kutolewa kwa mara ya kwanza, lakini kwa kuzingatia ibara ya (3).

(3)Ikiwa Bunge halitakuwa na vikao katika muda uliobainishwa katika ibara ya (2), au lina vikao lakini liende mapumzikoni kabla ya idhini kutolewa, idhini hiyo itafuatiliwa katika muda wa wiki mbili baada ya kikao chake kitakachofuata.

(4)Bunge la Kitaifa litakapokuwa limeidhinisha matumizi chini ya ibara ya (2), Mswada kuhusu matumizi ya fedha utawasilishwa ili kuidhinisha matumizi ya fedha.

(5)Katika mwaka wowote wa kifedha, serikali ya kitaifa haiwezi kutumia fedha chini ya Kifungu hiki, kwa kiasi kinachozidi asilimia kumi ya fedha zilizotengwa na Bunge kwa mwaka huo, isipokuwa Bunge liidhinishe asilimia ya juu kuliko asilimia kumi, katika hali maalum.

English

Supplementary appropriation

(1)Subject to clauses (2) to (4), the national government may spend money that has not been appropriated if—

(a)the amount appropriated for any purpose under the Appropriation Act is insufficient or a need has arisen for expenditure for a purpose for which no amount has been appropriated by that Act; or

(b)money has been withdrawn from the Contingencies Fund.

(2)The approval of Parliament for any spending under this Article shall be sought within two months after the first withdrawal of the money, subject to clause (3).

(3)If Parliament is not sitting during the time contemplated in clause (2), or is sitting but adjourns before the approval has been sought, the approval shall be sought within two weeks after it next sits.

(4)When the National Assembly has approved spending under clause (2), an appropriation Bill shall be introduced for the appropriation of the money spent.

(5)In any particular financial year, the national government may not spend under this Article more than ten per cent of the sum appropriated by Parliament for that financial year unless, in special circumstances, Parliament has approved a higher percentage.

Kiswahili

Kwenye msingi ya Mswada wa Ugavi wa Mapato uliopitishwa na Bunge chini ya Kifungu cha 218, kila serikali ya kaunti itaandaa na kupitisha bajeti yake ya mwaka na Mswada wa matumizi ya fedha kwa muundo, na kulingana na taratibu zilizotolewa na Sheria ya Bunge.

English

County appropriation Bills

On the basis of the Division of Revenue Bill passed by Parliament under Article 218, each county government shall prepare and adopt its own annual budget and appropriation Bill in the form, and according to the procedure, prescribed in an Act of Parliament.

Kiswahili

(1)Sheria ya Bunge itatoa mwongozo kuhusu kubuniwa kwa Hazina ya kitaifa, majukumu na uwajibikaji wa Hazina hiyo.

(2)Bunge litatunga sheria ili kuhakikisha kuwa kunausimamizi wa matumizi na uwajibikaji katika serikali zote na litaweka mikakati ili kuhakikisha kwamba usimamizi huo na uwajibikaji umetekelezwa.

(3)Sheria chini ya ibara ya (2) inaweza kumwidhinisha Waziri anayehusika na fedha kusitisha uhamishaji wa fedha kwa kitengo fulani cha Serikali au shirika lolote la umma—

(a)iwapo tu kuna ukiukaji mkubwa au ukiukaji wa mara kwa mara wa hatua zilizowekwa chini ya sheria hiyo; na

(b)kwa kuzingatia mahitaji ya ibara ya (4) hadi ya (7).

(4)Uamuzi wa kusitisha uhamishaji wa fedha chini ya ibara ya (3) hauwezi kusitisha uhamishaji wa zaidi ya asilimia hamsini ya fedha zinazopaswa kuhamishwa kwa serikali ya kaunti.

(5)Uamuzi wa kusitisha uhamishaji wa fedha, unavyobainishwa chini ya ibara ya (3)—

(a)hautasitisha kuhamishwa kwa fedha kwa zaidi ya siku sitini; na

(b)unaweza kutekelezwa mara moja, lakini unaweza kuwacha kutekelezwa kwa mtazamo wa muda uliopita isipokuwa katika muda wa siku thelathini baada ya tarehe ya uamuzi huo, Bunge liidhinishe kwa uamuzi utakaopitishwa katika ngazi zote mbili za Bunge.

(6)Bunge linaweza kuweka upya uamuzi wa kusitisha uhamishaji wa fedha, lakini kwa siku zisizozidi sitini kwa wakati mmoja.

(7)Bunge haliwezi kuidhinisha au kuweka upya uamuzi wa kusitisha uhamishaji wa fedha isipokuwa—

(a)Msimamizi wa Bajeti amewasilisha ripoti kuhusu suala hilo Bungeni; na

(b)shirika hilo la umma limepewa nafasi ya kujibu madai dhidi yake, na kujitetea mbele ya kamati husika ya bunge.

English

Financial control

(1)An Act of Parliament shall provide for the establishment, functions and responsibilities of the national Treasury.

(2)Parliament shall enact legislation to ensure both expenditure control and transparency in all governments and establish mechanisms to ensure their implementation.

(3)Legislation under clause (2) may authorise the Cabinet Secretary responsible for finance to stop the transfer of funds to a State organ or any other public entity—

(a)only for a serious material breach or persistent material breaches of the measures established under that legislation; and

(b)subject to the requirements of clauses (4) to (7).

(4)A decision to stop the transfer of funds under clause (3) may not stop the transfer of more than fifty per cent of funds due to a county government.

(5)A decision to stop the transfer of funds as contemplated in clause (3)—

(a)shall not stop the transfer of funds for more than sixty days; and

(b)may be enforced immediately, but will lapse retrospectively unless, within thirty days after the date of the decision, Parliament approves it by resolution passed by both Houses.

(6)Parliament may renew a decision to stop the transfer of funds but for no more than sixty days at a time.

(7)Parliament may not approve or renew a decision to stop the transfer of funds unless—

(a)the Controller of Budget has presented a report on the matter to Parliament; and

(b)the public entity has been given an opportunity to answer the allegations against it, and to state its case, before the relevant parliamentary committee.

Kiswahili

(1)Sheria ya Bunge itatoa mwongozo kuhusu—

(a)kuhifadhi rekodi za kifedha na ukaguzi wa hesabu za serikali zote na mashirika mengine ya umma, na itatoa mwongozo kuhusu hatua zinginezo za kuhakikisha usimamizi wazi wa fedha; na

(b)cheo cha afisa wa uhasibu katika kila shirika la umma katika ngazi ya serikali ya kitaifa na ya kaunti.

(2)Afisa wa uhasibu wa shirika la umma la kitaifa anawajibikia Bunge la Kitaifa katika usimamizi wa fedha wa shirika hilo, na afisa wa uhasibu wa shirika la umma la kaunti anawajibikia bunge la kaunti katika usimamizi wa fedha wa shirika hilo.

(3)Kwa kuzingatia ibara ya (4), hesabu za vitengo vyote vya Serikali na viwango vyote vya serikali zitakaguliwa na Mkaguzi Mkuu.

(4)Hesabu za ofisi ya Mkaguzi Mkuu zitakagulia na mhasibu anayestahiki kitaaluma na atakayeteuliwa na Bunge la Kitaifa, na mhasibu huyo ataripoti kuhusu hesabu hizo.

(5)Ikiwa mhudumu katika ofisi ya umma, ikijumuisha ofisi ya kisiasa, ataelekeza au kuidhinisha matumizi ya fedha za umma kinyume na sheria au maagizo, mtu huyu atawajibikia hasara yoyote itakayotokana na matumizi hayo na atagharimia hasara hiyo, bila kujalisha ikiwa mtu huyo ataendelea kuhudumu katika ofisi hiyo.

English

Accounts and audit of public entities

(1)An Act of Parliament shall provide for—

(a)the keeping of financial records and the auditing of accounts of all governments and other public entities, and prescribe other measures for securing efficient and transparent fiscal management; and

(b)the designation of an accounting officer in every public entity at the national and county level of government.

(2)The accounting officer of a national public entity is accountable to the National Assembly for its financial management, and the accounting officer of a county public entity is accountable to the county assembly for its financial management.

(3)Subject to clause (4), the accounts of all governments and State organs shall be audited by the Auditor-General.

(4)The accounts of the office of the Auditor-General shall be audited and reported on by a professionally qualified accountant appointed by the National Assembly.

(5)If the holder of a public office, including a political office, directs or approves the use of public funds contrary to law or instructions, the person is liable for any loss arising from that use and shall make good the loss, whether the person remains the holder of the office or not.

Kiswahili

(1)Kitengo cha serikali au shirika lolote la umma linapotoa kandarasi za ununuzi wa bidhaa au huduma, shirika au kitengo hicho kitafanya hivyo kulingana na mfumo ambao ni wa haki, wenye usawa, uwazi, wenye ushindani na wenye bei nafuu.

(2)Sheria ya Bunge itatoa mwongozo kuhusu jinsi sera zinazohusiana na ununuzi na uuzaji wa mali zitavyotekelezwa na inaweza kutoa mwongozo kuhusu suala moja au masuala yote—

(a)kategoria za kupewa kipaumbele wakati wa kutoa kandarasi;

(b)ulinzi au maendeleo ya watu, kategoria za watu au vikundi vya watu ambao walinyanyaswa kwa ushindani usio wa haki au uliowabagua na kuwatenga hapo awali;

(c)adhabu dhidi ya wanakandarasi ambao utendakazi wao hautimizi viwango vilivyokubaliwa kitaaluma, makubaliano ya kimkataba au sheria; na

(d)adhabu dhidi ya watu ambao hawajalipa kodi au ushuru, au ambao wamehusika katika ufisadi au ambao wamekiuka vikubwa sheria kuhusu uajiri wa haki.

English

Procurement of public goods and services

(1)When a State organ or any other public entity contracts for goods or services, it shall do so in accordance with a system that is fair, equitable, transparent, competitive and cost-effective.

(2)An Act of Parliament shall prescribe a framework within which policies relating to procurement and asset disposal shall be implemented and may provide for all or any of the following—

(a)categories of preference in the allocation of contracts;

(b)the protection or advancement of persons, categories of persons or groups previously disadvantaged by unfair competition or discrimination;

(c)sanctions against contractors that have not performed according to professionally regulated procedures, contractual agreements or legislation; and

(d)sanctions against persons who have defaulted on their tax obligations, or have been guilty of corrupt practices or serious violations of fair employment laws and practices.

Kiswahili

(1)Kutakuwa na Msimamizi wa Bajeti atakayependekezwa na Rais, na kwa idhini ya Bunge la Kitaifa, kuteuliwa na Rais.

(2)Ili kustahiki kuwa Msimamizi, lazima mtu awe na ufahamu mkubwa katika masuala ya fedha za umma, au uzoefu wa muda usiopungua miaka kumi katika ukaguzi au usimamizi wa fedha za umma.

(3)Kwa kuzingatia Kifungu cha 251, Msimamizi atahudumu kwa muhula wa miaka minane na hatastahiki kuteuliwa tena.

(4)Msimamizi wa Bajeti atasimamia utekelezaji wa bajeti ya kitaifa na bajeti za serikali za kaunti kwa kuidhinisha kutolewa kwa fedha kutoka kwa hazina za umma chini ya Vifungu vya 204, 206 na 207.

(5)***Msimamizi huyo hataidhinisha kutolewa kwa fedha kutoka kwa hazina ya umma isipokuwa aridhike kuwa kutolewa huko kumeidhinishwa kisheria.

(6)Kila baada ya miezi minne, Msimamizi huyo atawasilisha mbele ya kila Kitengo cha Bunge ripoti kuhusu utekelezaji wa bajeti ya kitaifa na bajeti za serikali za kaunti.

English

Controller of Budget

(1)There shall be a Controller of Budget who shall be nominated by the President and, with the approval of the National Assembly, appointed by the President.

(2)To be qualified to be the Controller, a person shall have extensive knowledge of public finance or at least ten years experience in auditing public finance management.

(3)The Controller shall, subject to Article 251, hold office for a term of eight years and shall not be eligible for re-appointment.

(4)The Controller of Budget shall oversee the implementation of the budgets of the national and county governments by authorising withdrawals from public funds under Articles 204, 206 and 207.

(5)The Controller shall not approve any withdrawal from a public fund unless satisfied that the withdrawal is authorised by law.

(6)Every four months, the Controller shall submit to each House of Parliament a report on the implementation of the budgets of the national and county governments.

Kiswahili

(1)Kutakuwa na Mkaguzi Mkuu atakayependekezwa na Rais, na kwa idhini ya Bunge la Kitaifa, kuteuliwa na Rais.

(2)Ili kustahiki kuwa Mkaguzi Mkuu, lazima mtu awe na ufahamu mkubwa katika masuala ya fedha za umma, au uzoefu wa muda usiopungua miaka kumi katika ukaguzi au usimamizi wa fedha za umma.

(3)Kwa kuzingatia Kifungu cha 251, Mkaguzi Mkuu atahudumu kwa muhula wa miaka nane na hatastahiki kuteuliwa tena.

(4)Katika muda wa miezi sita baada ya kukamilika kwa kila mwaka wa kifedha, Mkaguzi Mkuu, kwa madhumuni ya mwaka huo wa kifedha, atakagua na kuripoti kuhusu masuala yafuatayo—

(a)hesabu za serikali ya kitaifa na serikali za kaunti;

(b)hesabu za hazina zote na mashirika ya serikali ya kitaifa na ya serikali za kaunti;

(c)hesabu za mahakama zote;

(d)hesabu za kila tume na ofisi huru zilizobuniwa chini ya Katiba hii;

(e)hesabu za Bunge la Kitaifa, Seneti na mabunge ya kaunti;

(f)hesabu za fedha za vyama vya kisiasa ambazo zinatoka katika hazina za umma.

(g)deni la umma; na

(h)hesabu za shirika lingine lolote ambalo linatakiwa kisheria kufanyiwa ukaguzi na Mkaguzi Mkuu.

(5)Mkaguzi Mkuu anaweza kukagua na kutoa ripoti kuhusu hesabu za shirika lolote linalopokea fedha kutoka kwenye hazina za umma.

(6)Ripoti ya ukaguzi itathibitisha iwapo fedha za umma zimetumiwa kwa mujibu wa sheria na kwa njia yenye ufanisi.

(7)Ripoti za ukaguzi zitawasilishwa katika Bunge au katika bunge la kaunti.

(8)Katika muda wa miezi mitatu baada ya kupokea ripoti ya ukaguzi, Bunge la Kitaifa au la kaunti litazingatia na kujadili ripoti hiyo na kuchukua hatua ifaayo.

English

Auditor-General

(1)There shall be an Auditor-General who shall be nominated by the President and, with the approval of the National Assembly, appointed by the President.

(2)To be qualified to be the Auditor-General, a person shall have extensive knowledge of public finance or at least ten years experience in auditing or public finance management.

(3)The Auditor-General holds office, subject to Article 251, for a term of eight years and shall not be eligible for re-appointment.

(4)Within six months after the end of each financial year, the Auditor-General shall audit and report, in respect of that financial year, on—

(a)the accounts of the national and county governments;

(b)the accounts of all funds and authorities of the national and county governments;

(c)the accounts of all courts;

(d)the accounts of every commission and independent office established by this Constitution;

(e)the accounts of the National Assembly, the Senate and the county assemblies;

(f)the accounts of political parties funded from public funds;

(g)the public debt; and

(h)the accounts of any other entity that legislation requires the Auditor-General to audit.

(5)The Auditor-General may audit and report on the accounts of any entity that is funded from public funds.

(6)An audit report shall confirm whether or not public money has been applied lawfully and in an effective way.

(7)Audit reports shall be submitted to Parliament or the relevant county assembly.

(8)Within three months after receiving an audit report, Parliament or the county assembly shall debate and consider the report and take appropriate action.

Kiswahili

(1)Tume ya Mishahara na Malipo imebuniwa.

(2)Tume ya Mishahara na Malipo inajumuisha watu wafuatao watakaoteuliwa na Rais—

(a)mwenyekiti;

(b)watu walioteuliwa na mashirika yafuatayo, miongoni mwa watu ambao sio wanachama au wafanyakazi katika mashirika hayo—

(i)Tume ya Huduma za Bunge;

(ii)Tume ya Huduma za Umma;

(iii)Tume ya Huduma za Mahakama;

(iv)Tume ya Huduma kwa Walimu;

(v)Tume ya Kitaifa ya Huduma za Polisi;

(vi)Baraza la Ulinzi; na

(vii)Seneti, kwa niaba ya serikali za kaunti;

(c)mtu mmoja aliyeteuliwa na—

(i)shirika linalowakilisha vyama vya wafanyakazi;

(ii)shirika linalowakilisha waajiri; na

(iii)baraza la pamoja la mashirika ya kitaaluma kulingana na sheria;

(d)mtu mmoja aliyeteuliwa na—

(i)Waziri anayewajibikia masuala ya fedha; na

(ii)Mwanasheria Mkuu; na

(e)mtu aliye na uzoefu katika usimamizi wa wafanyakazi katika huduma za umma, aliyeteuliwa na Waziri anayesimamia huduma za umma.

(3)Makamishna waliotajwa katika ibara ya (1) (d) na (e) hawatakuwa na uwezo wa kupiga kura.

(4)Mamlaka na majukumu ya Tume ya Mishahara na Malipo yatakuwa—

(a)kuweka viwango vya mishahara na marupurupu ya maafisa wote wa Serikali, na kukagua mishahara na marupurupu hayo; na

(b)kushauri serikali ya kitaifa na serikali za kaunti kuhusu mishahara na marupurupu ya maafisa wote wengine wa serikali.

(5)Katika kutekeleza majukumu yake, Tume hiyo itazingatia kanuni zifuatazo—

(a)hitaji la kuhakikisha kuwa bili ya kijumla ya malipo kwa umma ni endelevu kifedha;

(b)hitaji la kuhakikisha kwamba huduma za umma zina uwezo wa kuwavutia na kudumisha wahudumu walio na ujuzi unaohitajika ili kutekeleza majukumu yao;

(c)hitaji la kutambua uzalishaji na utendakazi; na

(d)uwazi na usawa.

English

Salaries and Remuneration Commission

(1)There is established the Salaries and Remuneration Commission.

(2)The Salaries and Remuneration Commission consists of the following persons appointed by the President—

(a)a chairperson;

(b)one person each nominated by the following bodies from among persons who are not members or employees of those bodies—

(i)the Parliamentary Service Commission;

(ii)the Public Service Commission;

(iii)the Judicial Service Commission;

(iv)the Teachers Service Commission;

(v)the National Police Service Commission;

(vi)the Defence Council; and

(vii)the Senate, on behalf of the county governments;

(c)one person each nominated by—

(i)an umbrella body representing trade unions;

(ii)an umbrella body representing employers; and

(iii)a joint forum of professional bodies as provided by legislation;

(d)one person each nominated by—

(i)the Cabinet Secretary responsible for finance; and

(ii)the Attorney-General; and

(e)one person who has experience in the management of human resources in the public service, nominated by the Cabinet Secretary responsible for public service.

(3)The Commissioners under clause (1) (d) and (e) shall have no vote.

(4)The powers and functions of the Salaries and Remuneration Commission shall be to—

(a)set and regularly review the remuneration and benefits of all State officers; and

(b)advise the national and county governments on the remuneration and benefits of all other public officers.

(5)In performing its functions, the Commission shall take the following principles into account—

(a)the need to ensure that the total public compensation bill is fiscally sustainable;

(b)the need to ensure that the public services are able to attract and retain the skills required to execute their functions;

(c)the need to recognise productivity and performance; and

(d)transparency and fairness.

Kiswahili

(1)Benki Kuu ya Kenya imebuniwa.

(2)Benki Kuu ya Kenya itakuwa na jukumu la kutengeneza sera ya kifedha, kukuza udhabiti wa bei,kutoa sarafu na kutekeleza majukumu mengine kama yalivyotolewa na Sheria ya Bunge.

(3)Benki Kuu ya Kenya haitakuwa chini ya uelekezi au udhibiti wa mtu au shirika lolote katika utekelezaji wa mamlaka yake na majukumu yake.

(4)Noti na sarafu zinazotolewa na Benki Kuu ya Kenya zinaweza kuwa na picha zinazoashiria Kenya au jambo lolote kuhusu Kenya, lakini hazitakuwa na picha ya mtu yeyote.

(5)Sheria ya Bunge itatoa mwongozo kuhusu watakaojumuishwa katika huduma, mamlaka, majukumu na utendakazi wa Benki Kuu ya Kenya.

English

Central Bank of Kenya

(1)There is established the Central Bank of Kenya.

(2)The Central Bank of Kenya shall be responsible for formulating monetary policy, promoting price stability, issuing currency and performing other functions conferred on it by an Act of Parliament.

(3)The Central Bank of Kenya shall not be under the direction or control of any person or authority in the exercise of its powers or in the performance of its functions.

(4)Notes and coins issued by the Central Bank of Kenya may bear images that depict or symbolise Kenya or an aspect of Kenya but shall not bear the portrait of any individual.

(5)An Act of Parliament shall provide for the composition, powers, functions and operations of the Central Bank of Kenya.