Kenya Constitution Course

Chapter 12

Public Finance

Articles 201–231

Money and accountability

In the classroom: Public money must be raised and spent lawfully; there is equitable sharing between national and county governments; Parliament controls expenditure; the Controller of Budget and Auditor-General oversee use of funds.

Article 201 — Principles of public finance

Openness, accountability, prudence; equitable sharing; promotion of equitable development.

Article 203 — Equitable share

Revenue raised nationally is shared between national and county governments.

Article 206 — Consolidated Fund

All government revenue is paid into the Consolidated Fund unless otherwise provided.

Multiple choice — 10 questions

Think of your answer, then open Correct answer & explanation for each question.

1. Principles of public finance in Article 201 include:

Correct answer & explanation

Correct: A — Article 201 sets principles including openness, accountability, and public participation.

2. Revenue raised nationally is shared between national and county governments under:

Correct answer & explanation

Correct: A — Article 203 provides for equitable sharing of revenue.

3. Chapter Twelve covers:

Correct answer & explanation

Correct: A — Chapter Twelve is titled Public Finance.

4. The Controller of Budget oversees:

Correct answer & explanation

Correct: A — Article 228 establishes the Controller of Budget.

5. The Auditor-General audits:

Correct answer & explanation

Correct: A — Article 229 establishes the Auditor-General’s audit function.

6. Parliament must approve:

Correct answer & explanation

Correct: A — Articles 223–224 concern expenditure and appropriation.

7. Equitable development includes addressing:

Correct answer & explanation

Correct: A — Article 204 provides for equalisation and marginalised areas.

8. If the Executive spends without appropriation:

Correct answer & explanation

Correct: A — Article 223 limits emergency expenditure without appropriation.

9. Public debt must be managed:

Correct answer & explanation

Correct: A — Article 214 provides for public debt.

10. The Salaries and Remuneration Commission sets:

Correct answer & explanation

Correct: A — Article 230 establishes the Salaries and Remuneration Commission.