The Divisionof Revenue Act 2019 - as Plain Text by MWakili

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COL 'C EL FOR LAW REPORTIN LIBRARY SPECIAL ISSUE Kenya Gazette Supplement No.

154 (Acts No.

18) REPUBLIC OF KENYA KENYA GAZETTE SUPPLEMENT ACTS, 2019 NAIROBI, 17th September, 2019 CONTENT Act PAGE The Division of Revenue Act, 2019 747 1 11' C:)! NAIROE31, Kf:-.NYA TEL: 2, 19231 FAX.

271261.44 PRINTED AND PUBLISHED BY THE GOVERNMENT PRINTER, NAIROBI 747 THE DIVISION OF REVENUE ACT 2019 No.

18 of 2019 Date of Assent: 17th September, 2019 Date of Commencement: See Section 1 ARRANGEMENT OF SECTIONS Section 1Short title.

2Interpretation.

3Object and purpose of the Act.

4Allocation to national and county governments.

5Variation in revenue.

SCHEDULEALLOCATION OF REVENUE RAISED NATIONALLY TO THE NATIONAL AND COUNTY GOVERNMENTS FOR THE FINANCIAL YEAR 2019/20 748 No.

18 Division of Revenue 2019 THE DIVISION OF REVENUE ACT, 2019 AN ACT of Parliament to provide for the equitable division of revenue raised nationally between the national and county governments in 2019/20 financial year, and for connected purposes ENACTED by Parliament of Kenya, as follows- 1.

This Act may be cited as the Division of Revenue Short title and Act, 2019 and shall be deemed to have come into force on commencement.

the 1st July, 2019.

2.

In this Act, unless the context otherwise requires Interpretation.

"revenue" has the meaning assigned to it under section No.

16 of 2011.

2 of the Commission on Revenue Allocation Act, 2011.

3.

The object and purpose of this Act is to provide for Object and the equitable division of revenue raised nationally between purpose of the the national and county levels of government for the Act.

financial year 2019/20 in accordance with Article 203(2) of the Constitution.

4.

Revenue raised by the national government in Allocation to respect of the financial year 2019/20 shall be divided national and county among the national and county governments as set out in governments.

the Schedule to this Act.

5.

(1) If the actual revenue raised nationally in the Variation in financial year falls short of the expected revenue set out in revenue.

the Schedule, the shortfall shall be borne by the national government.

(2) If the actual revenue raised nationally in the financial year exceeds the projected revenues set out in the Schedule, the excess revenue shall accrue to the national government, and may be used to reduce borrowing or pay debts.

749 2019 Division of Revenue No.

18 SCHEDULE (s.4) ALLOCATION OF REVENUE RAISED NATIONALLY AMONG THE NATIONAL AND COUNTY GOVERNMENTS FOR THE FINANCIAL YEAR 2019/20 Type/Level of Allocation Amount in KSh.

Percentage (%) 4/15 of 201 audited and approved Revenue i.e.

KSh.1,038,035 Millions A.

National Government 1,554,916,497,191 Of which: 1.

Leasing of Medical Equipment 6,200,000,000 2.

Compensation for user fees forgone 900,000,000 3.

Level 5 hospitals 4,326,000,000 4.

Supplement for construction of county 485,152,184 headquarters 5.

Rehabilitation of Youth Polytechnics 2,000,000,000 B.

Equalization Fund 5,760,000,000 0.60% C.

County equitable share 316,500,000,000 30.49% D.

Total shareable revenue 1,877,176,497,191 Memo items 1.

County equitable share 316,500,000,000 2.

Additional conditional allocations (National 13,911,152,184 Government share of Revenue) of which; 2.1.

Leasing of Medical Equipment 6,200,000,000 2.2 Compensation for User Fees forgone 900,000,000 23 Level 5 Hospitals 4,326,000,000 2.4 Supplement for Construction of County 485,152,184 Headquarters 2.5 Rehabilitation of Youth Polytechnics 2,000,000,000 3.

Allocation from Fuel Levy Fund (15%) 8,984,062,500 4.

Conditional allocations (Loans & grants) 39,089,877,210 of which: 4.1 IDA-Kenya Devolution Support Program 1,410,000,000 (KDSP) Level 14.2 IDA-Kenya Devolution Support Program 4,890,000,000 (KDSP) (Level 2 Grant) 43 IDA-Transforming Health Systems for 2,994,247,736 Universal Care Project 750 No.

18 Division of Revenue 2019 Type/Level of Allocation Amount in KSh.

Percentage (%) of 2014/15 audited and approved Revenue i.e.

KSh.1,038,035 Millions 4.4 DANIDA-Universal Healthcare for 986,583,544 Devolved System Program 4.5 IDA-National Agriculture and Rural 7,232,719,940 Inclusive Growth Project (NARIGP) 4.6 EU-Instruments for Devolution Advice and 492,698,583 Support (IDEAS) 4.7 IDA (World Bank) - Kenya Climate Smart 3,643,298,670 Agriculture Project (KCSAP) 4.8 World Bank- Kenya Urban Support 11,464,702,500 Program(KUSP)- UDG 4.9 World Bank- Kenya Urban Support 396,000,000 Program (KUSP)- UIG 4.10 IDA- Water and Sanitation Development 3,500,000,000 Project (WSDP) 4.11 Sweden Agriculture Sector Development 849,626,237 Programme II ( ASDP II) 4.12 EU- Water Tower Protection and Climate 880,000,000 Change Mitigation and Adaptation Programme (WaTER) 4.13 Drought Resilience Programme in 350,000,000 Northern Kenya Total County Allocations= (1+2+3+4) 378,485,091,894 36.46% *The National Government share includes KSh.

4,300 million which is a special grant to the National Health Insurance Fund (NHIF) for free Maternal health care, to be disbursed as a reimbursement to county governments.

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