Annual Division and Allocation of Revenue Bills
At least two months before each financial year ends, Parliament must receive a Division of Revenue Bill and a County Allocation of Revenue Bill. Each comes with a memorandum explaining the proposed sharing and any departures from the Commission's recommendations.
The official text
(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.
Summaries and answers are a plain-English guide written by Iam254, not legal advice. The official text is what counts. Official text: Constitution of Kenya, 2010, Kenya Law (National Council for Law Reporting), legislation as at 3 September 2010. It has not been amended since.