Where public money comes from, the budget cycle and who watches it.
Search the official Constitution →Public money in Kenya is raised mainly through taxes, pooled nationally, shared between the national and county governments, and spent through an annual budget. The Constitution sets strict principles — openness, fairness, prudence and public participation — and independent offices watch how every shilling is used.
Article 201; Chapter TwelveMost of Kenya’s public money comes from taxes, collected by the Kenya Revenue Authority (KRA). The government also borrows and receives grants. All nationally raised revenue flows into the Consolidated Fund before being shared and spent.
Articles 206 and 209–210Kenya’s budget is not a one-day event — it is a year-round constitutional process. Each year the Treasury plans it, the public is consulted, and Parliament approves it, with the financial year running from 1 July to 30 June.
Chapter TwelveSeveral independent bodies keep public spending in check: the Treasury plans it, the Controller of Budget approves money leaving public accounts, and the Auditor-General checks afterwards how it was spent — with Parliament and county assemblies overseeing throughout.
Article 228; Article 229; Articles 228 and 229; Chapter TwelvePublic money is your business. The Constitution gives you the right to take part in budget-making and to see how money is spent — through public participation, published budget documents, and the reports of the budget watchdogs.
Articles 201 and 221; Articles 201, 221 and 35