THE CONSTITUTION OF KENYA, 2010
PART 4—REVENUE ALLOCATIONThe Commission on Revenue Allocation in the Kenya Constitution, 2010: Composition and Qualifications of MembersCOMMISSION ON REVENUE ALLOCATION.
Explained;The Kenya Constitution, 2010 establishes the Commission on Revenue Allocation, which plays a vital role in overseeing the allocation of revenue between the national government and county governments. The Constitution provides specific provisions regarding the composition of the Commission and the qualifications required for its members to ensure effective and informed decision-making.
According to the Constitution, the Commission on Revenue Allocation is established as a key institution responsible for revenue allocation. The Commission consists of individuals appointed by the President, ensuring a diverse representation of different stakeholders involved in the allocation process. The composition of the Commission includes:
In addition to the specified composition, the Constitution outlines specific qualifications for members appointed under clauses (2)(a), (b), or (c). These members should have extensive professional experience in financial and economic matters. This requirement emphasizes the importance of expertise in making informed decisions regarding revenue allocation, ensuring that the Commission is equipped with the necessary knowledge and skills to carry out its mandate effectively. By establishing these provisions, the Kenya Constitution, 2010 aims to ensure that the Commission on Revenue Allocation is constituted by individuals with diverse backgrounds and expertise in financial and economic matters. This composition allows for balanced decision-making and promotes the fair and efficient allocation of revenue between the national government and county governments. In conclusion, the Kenya Constitution, 2010 provides provisions for the Commission on Revenue Allocation, including the composition of the Commission and the qualifications required for its members. The Commission's composition ensures representation from various stakeholders, and the qualifications emphasize the need for extensive professional experience in financial and economic matters. These provisions aim to enhance the effectiveness and credibility of the Commission in its role of allocating revenue between the national and county governments. Citation: The Kenya Constitution, 2010
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PART 3—REVENUE-RAISING POWERS AND THE PUBLIC DEBTThe Provisions on Public Debt in the Kenya Constitution, 2010: Definition and Charging to Other Public FundsPUBLIC DEBT.
EXPLAINED;The Kenya Constitution, 2010 provides clear provisions regarding the public debt, defining it and outlining the possibility of charging it to other public funds. These provisions aim to establish a legal framework for the management of public debt and ensure responsible financial practices by the national government.
According to the Constitution, the public debt is considered a charge on the Consolidated Fund. The Consolidated Fund is the main government account where revenues, including taxes and other sources, are deposited. This provision highlights the importance of safeguarding public debt payments and ensuring that they are prioritized in the allocation of funds. However, the Constitution also allows for the possibility of charging all or part of the public debt to other public funds. This means that an Act of Parliament can provide for the allocation of public debt obligations to specific funds other than the Consolidated Fund. This provision grants flexibility to the government in managing its financial obligations and allows for the allocation of debt payments to funds that may be better suited to handle them. In the context of the Kenya Constitution, 2010, the term "public debt" refers to all financial obligations associated with loans raised or guaranteed by the national government, as well as securities issued or guaranteed by the national government. This definition encompasses the various forms of financial obligations that the government may undertake, including borrowing from external sources, issuing bonds, or providing guarantees for loans or securities. By defining the public debt, the Constitution ensures clarity and consistency in the understanding and interpretation of this term. It establishes a comprehensive scope that covers all financial obligations of the national government, thereby promoting transparency and accountability in the management of public finances. In conclusion, the Kenya Constitution, 2010 provides provisions for the public debt, its definition, and the possibility of charging it to other public funds. The public debt is considered a charge on the Consolidated Fund, but there is flexibility in allocating debt obligations to other funds through an Act of Parliament. This legal framework ensures responsible financial management and allows for efficient allocation of resources. By defining the public debt, the Constitution promotes transparency and accountability in the management of public finances. Citation: The Kenya Constitution, 2010 PART 3—REVENUE-RAISING POWERS AND THE PUBLIC DEBTLoan Guarantees and Reporting Obligations of the National Government According to the Kenya Constitution, 2010LOAN GUARANTEES BY NATIONAL GOVERNMENT.
EXPLAINED;According to the provisions outlined in the Kenya Constitution, 2010, the national government has specific requirements regarding loan guarantees and reporting obligations. These provisions aim to promote transparency, accountability, and responsible financial management.
Firstly, the Constitution states that an Act of Parliament shall establish the terms and conditions under which the national government may guarantee loans. This means that there are legally binding guidelines that govern the process of providing loan guarantees. By establishing these terms and conditions, the Constitution ensures that loan guarantees by the national government are carried out in a structured and regulated manner, minimizing risks and ensuring responsible financial practices. Additionally, the Constitution stipulates that the national government has an obligation to publish a report on the guarantees it provided during each financial year. Within two months after the end of the financial year, the national government is required to make this report available to the public. This reporting obligation serves the purpose of transparency and accountability. It allows citizens and relevant stakeholders to have insight into the loan guarantees given by the national government and ensures that there is public scrutiny over the government's financial decisions. The publication of the report on loan guarantees provides valuable information on the extent of the total indebtedness by way of principal and accumulated interest, the use of loan proceeds, the provision made for loan servicing or repayment, and the progress made in loan repayment. This level of disclosure enables proper monitoring and evaluation of the government's financial activities, promotes accountability, and allows for informed public discourse on the management of public resources. In conclusion, the Kenya Constitution, 2010 establishes provisions regarding loan guarantees by the national government and the publication of a report on guarantees given during each financial year. These provisions ensure that loan guarantees are governed by specific terms and conditions, promoting responsible financial practices. The reporting obligation enhances transparency and accountability by making information on loan guarantees available to the public. By adhering to these provisions, the national government demonstrates its commitment to sound financial management and fosters public trust. Citation: The Kenya Constitution, 2010 PART 3—REVENUE-RAISING POWERS AND THE PUBLIC DEBTProvisions Regarding Borrowing by County Governments According to the Kenya Constitution, 2010BORROWING BY COUNTIES.
EXPLAINED;Borrowing by county governments is subject to specific provisions outlined in the Kenya Constitution, 2010. According to Article 212, a county government may only borrow under two conditions.
Firstly, the loan must be guaranteed by the national government. This means that the national government provides assurance for the loan, indicating its commitment to cover the debt if the county government fails to repay it. This requirement ensures that borrowing by county governments is done in a responsible and secure manner, with the involvement of the national government to mitigate financial risks. Secondly, borrowing by county governments requires the approval of the county government's assembly. The county government's assembly serves as the legislative body at the county level and is responsible for making decisions on behalf of the county government. The approval from the assembly ensures that borrowing decisions are made in consultation with the representatives of the county government, promoting transparency and accountability in the borrowing process. These provisions in the Kenya Constitution, 2010 demonstrate the importance of collaboration and oversight in the borrowing activities of county governments. The requirement for national government guarantees and approval from the county government's assembly ensures that borrowing is carried out in a responsible and accountable manner, with due consideration given to the interests and needs of the county. In conclusion, the Kenya Constitution, 2010 sets out clear provisions for borrowing by county governments. By requiring national government guarantees and approval from the county government's assembly, the Constitution ensures that borrowing decisions are made in a transparent and accountable manner. These provisions promote responsible financial management at the county level and safeguard against potential risks associated with borrowing. Citation: The Kenya Constitution, 2010 PART 3—REVENUE-RAISING POWERS AND THE PUBLIC DEBTProvisions Regarding Borrowing by the National Government According to the Kenya Constitution, 2010BORROWING BY NATIONAL GOVERNMENT.
EXPLAINED;Borrowing by the national government is subject to specific provisions outlined in the Kenya Constitution, 2010. According to Article 211, Parliament has the power to regulate borrowing through legislation. This means that Parliament has the authority to prescribe the terms and conditions under which the national government can borrow funds.
In addition to legislative control, the Constitution imposes reporting requirements on the national government. Article 211(b) states that Parliament can impose reporting requirements related to borrowing. This ensures transparency and accountability in the borrowing process, as the national government is obligated to provide information to Parliament regarding any specific loan or guarantee. Furthermore, the Cabinet Secretary responsible for finance has a specific role in the borrowing process. According to Article 211(2), if either House of Parliament requests information concerning a particular loan or guarantee, the Cabinet Secretary must present that information to the relevant committee within seven days. This information should include details such as the total indebtedness, the use of loan proceeds, provisions for repayment, and progress made in loan repayment. This requirement ensures that Parliament is kept informed and can exercise oversight over the national government's borrowing activities. These provisions in the Kenya Constitution, 2010 demonstrate the commitment to transparency and accountability in the national government's borrowing practices. By giving Parliament the power to regulate borrowing, imposing reporting requirements, and ensuring timely provision of information, the Constitution establishes a system that promotes responsible borrowing and safeguards against potential misuse of funds. In conclusion, the Kenya Constitution, 2010 provides clear provisions for borrowing by the national government. Through legislative control, reporting requirements, and transparency, the Constitution ensures that borrowing is carried out in a responsible and accountable manner. By adhering to these constitutional provisions, Kenya can maintain financial stability and ensure the proper use and repayment of borrowed funds. Citation: The Kenya Constitution, 2010 PART 3—REVENUE-RAISING POWERS AND THE PUBLIC DEBTProvisions Regarding the Imposition of Tax According to the Kenya Constitution, 2010IMPOSITION OF TAX.
EXPLAINED;The Kenya Constitution, 2010 provides clear provisions regarding the imposition of tax in the country. According to Article ____, no tax or licensing fee can be imposed, waived, or varied unless authorized by legislation. This ensures that the imposition of taxes is done in a legal and regulated manner.
If legislation permits the waiver of any tax or licensing fee, the Constitution mandates certain requirements. First, a public record of each waiver must be maintained, including the reason for the waiver. This promotes transparency and accountability in the process. Additionally, each waiver, along with its reason, must be reported to the Auditor-General. This reporting mechanism ensures that waivers are not granted arbitrarily and that there is oversight over the waiver process. Furthermore, the Constitution prohibits the exclusion of State officers from paying taxes based on their office or the nature of their work. This means that no law can provide special privileges to State officers that exempt them from tax obligations. This provision ensures that all citizens, regardless of their position in the government, are subject to the same tax laws and obligations. These provisions in the Kenya Constitution, 2010 demonstrate the commitment to fair and transparent taxation in the country. By requiring legislation, maintaining public records, and prohibiting exemptions for State officers, the Constitution ensures that the imposition of taxes is done in a just and accountable manner. In conclusion, the Kenya Constitution, 2010 establishes clear provisions for the imposition of tax. These provisions promote transparency, accountability, and equality in the tax system. By adhering to these constitutional requirements, Kenya can ensure a fair and just tax regime for all its citizens. Citation: The Kenya Constitution, 2010 PART 3—REVENUE-RAISING POWERS AND THE PUBLIC DEBTTaxation Powers of the National and County Governments in the Kenya Constitution, 2010: An OverviewPOWER TO IMPOSE TAXES AND CHARGES.
Explained;The Kenya Constitution, 2010 clearly defines the power to impose taxes and charges, differentiating between the national government and county governments. These provisions aim to establish a balanced system of revenue-raising and ensure that taxation is carried out in a manner that does not prejudice national economic policies or activities across county boundaries.
According to the Constitution, only the national government has the authority to impose certain taxes. These taxes include:
However, an Act of Parliament may authorize the national government to impose any other tax or duty, except for those specified in clause (3)(a) or (b). This provision allows for flexibility in taxation matters, giving the national government the ability to adapt to changing economic circumstances and address specific revenue needs. On the other hand, county governments also have the power to impose taxes, but with certain limitations. The taxes that a county government can impose include:
In addition to taxes, both the national and county governments have the power to impose charges for the services they provide. This provision recognizes the need for governments to generate revenue to fund public services and infrastructure. However, it is important to note that the exercise of taxation powers by county governments should not prejudice national economic policies, economic activities across county boundaries, or the national mobility of goods, services, capital, or labor. This provision ensures that county governments operate within the framework of national economic objectives and do not create barriers or hindrances to the free movement of resources and economic activities. In conclusion, the Kenya Constitution, 2010 clearly outlines the power to impose taxes and charges by the national and county governments. The national government has exclusive authority over certain taxes, while county governments have the ability to impose specific taxes as authorized by an Act of Parliament. Both levels of government can also impose charges for the services they provide. However, it is crucial that the taxation powers of county governments are exercised in a manner that does not undermine national economic policies or impede economic activities across county boundaries. Citation: The Kenya Constitution, 2010 PART 2—OTHER PUBLIC FUNDSThe Contingencies Fund: Ensuring Transparency and Accountability in Addressing Urgent ExpenditureCONTINGENCIES FUND.
Explained;The Contingencies Fund, as established in the Kenya Constitution 2010, serves as a financial reserve to address urgent and unforeseen expenditure for which there is no other authority. According to the Constitution, an Act of Parliament provides for the operation of the Contingencies Fund.
The primary purpose of the Contingencies Fund is to provide a mechanism for the government to respond to unexpected financial needs in a timely manner. These needs may arise in situations where there is no specific budget allocation or legal provision to cover the expenditure. The fund acts as a safety net, allowing the government to access funds promptly and address urgent matters that cannot wait for the regular budgetary process. The operation of the Contingencies Fund is governed by an Act of Parliament, which outlines the procedures and criteria for accessing the funds. The Cabinet Secretary responsible for finance plays a crucial role in this process. They have the authority to determine whether there is a genuine and urgent need for expenditure that cannot be met through other sources. If the Cabinet Secretary is satisfied with the situation, an Act of Parliament allows for advances from the Contingencies Fund to be made. It is important to note that the use of the Contingencies Fund should be for genuine emergencies and unforeseen circumstances. The purpose of this fund is to provide a financial solution when there is no other authority or budget allocation available to address urgent needs. The Act of Parliament that governs the Contingencies Fund ensures that there are checks and balances in place to prevent misuse or abuse of these funds. In summary, the Contingencies Fund established in the Kenya Constitution 2010 serves as a reserve for urgent and unforeseen expenditure. It operates according to an Act of Parliament, which provides guidelines for accessing the funds. The Cabinet Secretary responsible for finance plays a critical role in determining the genuine need for expenditure that cannot be met through other sources. The purpose of the Contingencies Fund is to ensure that the government can respond promptly to unexpected financial needs while maintaining transparency and accountability in its use. Citation: The Kenya Constitution, 2010 PART 2—OTHER PUBLIC FUNDSThe Provisions for Revenue Funds: Ensuring Financial Autonomy for County GovernmentsREVENUE FUNDS FOR COUNTY GOVERNMENTS.
EXPLAINED;According to the Kenya Constitution 2010, provisions have been made to establish revenue funds for each county government. These funds serve as a central repository for all money raised or received by or on behalf of the county government, with the exception of funds reasonably excluded by an Act of Parliament. The establishment of these revenue funds ensures financial autonomy for county governments and promotes effective financial management at the local level.
Money can only be withdrawn from the revenue fund of a county government under specific circumstances. Firstly, it can be withdrawn as a charge against the revenue fund if it is provided for by an Act of Parliament or by legislation of the county. This ensures that funds are used for authorized purposes and in accordance with the law. Secondly, money can be withdrawn from the revenue fund if it is authorized by an appropriation through legislation of the county. This emphasizes the importance of proper budgeting and financial planning at the county level. Furthermore, the withdrawal of money from a revenue fund requires the approval of the Controller of Budget. This additional layer of oversight ensures transparency and accountability in the utilization of funds. It ensures that withdrawals are made in accordance with approved budgets and are aligned with the financial regulations and guidelines in place. The Kenya Constitution 2010 also recognizes the need for flexibility and further provisions regarding the withdrawal and management of funds from county revenue funds. This allows for future legislation to be passed to address specific requirements or circumstances that may arise. Additionally, the Constitution provides for the establishment of other funds by counties and the management of those funds, allowing counties to have a more comprehensive financial framework that aligns with their specific needs and priorities. In conclusion, the provisions outlined in the Kenya Constitution 2010 for revenue funds for county governments play a vital role in ensuring financial autonomy and effective financial management at the county level. The establishment, withdrawal, and management of revenue funds are guided by clear regulations and oversight mechanisms, promoting transparency, accountability, and responsible financial practices. Theme: Promoting Financial Autonomy and Accountability: The Provisions for Revenue Funds in Kenya's County Governments. Citation: The Kenya Constitution, 2010 PART 2—OTHER PUBLIC FUNDSEnsuring Effective Management and Accountability: Provisions for the Consolidated Fund and Other Public Funds in KenyaCONSOLIDATED FUND AND OTHER PUBLIC FUNDS.
EXPLAINED;The Kenya Constitution 2010 contains provisions regarding the Consolidated Fund and other public funds, aimed at ensuring effective management and accountability. The Consolidated Fund serves as a central repository for all money raised or received by or on behalf of the national government, with a few exceptions. These exceptions include funds reasonably excluded from the Consolidated Fund by an Act of Parliament and payable into another public fund established for a specific purpose. Additionally, funds that may be retained by a State organ for the purpose of defraying its expenses, as outlined in an Act of Parliament, are also exempted from the Consolidated Fund.
Withdrawals from the Consolidated Fund can only be made under specific circumstances. Firstly, money can be withdrawn in accordance with an appropriation by an Act of Parliament. This ensures that expenditures are authorized and aligned with the budgetary allocations approved by the Parliament. Secondly, withdrawals can be made in accordance with Article 222 or 223 of the Constitution, which outline specific circumstances under which funds can be accessed. Lastly, money can be withdrawn as a charge against the Fund, but this must be authorized by the Constitution or an Act of Parliament. These provisions ensure that withdrawals from the Consolidated Fund are made in a legal and transparent manner. Importantly, the Kenya Constitution 2010 emphasizes the need for proper authorization and oversight in the withdrawal of funds from any national public fund, including the Consolidated Fund. It stipulates that money should not be withdrawn from any national public fund other than the Consolidated Fund, unless authorized by an Act of Parliament. This requirement ensures that funds are accessed and utilized in accordance with approved legal frameworks, promoting accountability and transparency. Furthermore, the approval process for withdrawing funds from the Consolidated Fund includes the Controller of Budget. Money cannot be withdrawn from the Consolidated Fund without the approval of the Controller of Budget. This additional layer of oversight safeguards against any unauthorized or improper use of public funds, ensuring responsible financial management. In conclusion, the provisions outlined in the Kenya Constitution 2010 for the Consolidated Fund and other public funds prioritize effective financial management and accountability. The establishment, withdrawal, and approval processes are designed to ensure that funds are accessed and utilized in a legal, transparent, and responsible manner. These provisions play a crucial role in promoting good governance and safeguarding public resources. Theme: Promoting Effective Financial Management and Accountability: The Provisions for the Consolidated Fund and Other Public Funds in Kenya. Citation: The Kenya Constitution, 2010 PART I—PRINCIPLES AND FRAMEWORK OF PUBLIC FINANCEEnhancing County Financial Matters: The Role of the Commission on Revenue Allocation in KenyaCONSULTATION ON FINANCIAL LEGISLATION AFFECTING COUNTIES.
EXPLAINED;The Kenya Constitution 2010 incorporates provisions to ensure effective consultation on financial legislation that affects county governments. When a bill is published, containing provisions related to revenue sharing or any financial matter concerning county governments, the Commission on Revenue Allocation plays a crucial role in the process. According to the constitution, the Commission is responsible for considering these provisions and making recommendations to the National Assembly and the Senate.
The Commission on Revenue Allocation is tasked with critically examining the financial provisions in the bill. Their mandate includes assessing the impact of these provisions on revenue sharing and county governments. This evaluation is based on the criteria set out in Article 203(1) of the constitution, which encompasses factors such as economic disparities, affirmative action, and stable and predictable revenue allocations among others. Once the Commission on Revenue Allocation has thoroughly reviewed the financial provisions in the bill, they formulate recommendations based on their assessment. These recommendations are then submitted to both the National Assembly and the Senate. The purpose of this submission is to ensure that the recommendations are considered by both houses of Parliament before voting on the bill. The consultation process provides an opportunity for the Commission on Revenue Allocation to contribute its expertise and insights to the legislative process. By making recommendations to the National Assembly and the Senate, the Commission helps to inform and guide the decision-making process regarding financial legislation affecting county governments. This ensures that the interests and concerns of county governments are adequately considered and incorporated into the final legislation. In conclusion, the Kenya Constitution 2010 establishes a consultative framework for financial legislation affecting county governments. The Commission on Revenue Allocation plays a pivotal role in this process by considering the provisions, making recommendations, and submitting them to the National Assembly and the Senate. This collaborative approach ensures that the financial matters concerning county governments are thoroughly examined and addressed, promoting transparency and effective decision-making. Citation: The Kenya Constitution, 2010 PART I—PRINCIPLES AND FRAMEWORK OF PUBLIC FINANCEPromoting Equity and Development: The Kenya Constitution's Provisions on the Equalisation FundEQUALISATION FUND.
EXPLAINED;The Kenya Constitution 2010 establishes the Equalisation Fund to address economic disparities and promote the provision of basic services to marginalized areas. The fund is financed by an annual contribution of one half per cent of all revenue collected by the national government, based on the most recent audited accounts approved by the National Assembly.
The primary objective of the Equalisation Fund is to improve the quality of basic services, including water, roads, health facilities, and electricity, in marginalized areas. The national government is responsible for utilizing the funds to bridge the gap in service delivery and bring the quality of these services in marginalized areas closer to that of the rest of the nation. To ensure transparent and accountable use of the Equalisation Fund, the national government can only utilize the funds if their expenditure has been approved in an Appropriation Bill enacted by Parliament. This safeguards against misuse or improper allocation of the funds. The Commission on Revenue Allocation plays a critical role in the appropriation of funds from the Equalisation Fund. Before Parliament passes any bill that appropriates money from the fund, the Commission must be consulted, and their recommendations should be considered. This ensures that the Commission's expertise and insights contribute to the decision-making process, promoting effective and informed allocation of funds. Furthermore, any unexpended money in the Equalisation Fund at the end of a particular financial year remains in the fund for use in accordance with the objectives outlined in the Constitution. This provision ensures that unused funds are not diverted elsewhere but are carried forward for subsequent financial years to continue supporting the improvement of basic services in marginalized areas. The provision regarding the lapsing of Article (6) after twenty years, with the possibility of suspending its effect for a further fixed period through legislation, demonstrates the Constitution's flexibility in adapting to changing circumstances. This allows for periodic review and assessment of the effectiveness of the Equalisation Fund in achieving its goals. Additionally, it is important to note that any withdrawal of money from the Equalisation Fund requires approval from the Controller of Budget. This ensures proper financial oversight and accountability in the utilization of the funds. In conclusion, the provisions outlined in the Kenya Constitution 2010 regarding the Equalisation Fund emphasize the importance of addressing economic disparities and providing basic services to marginalized areas. The Commission on Revenue Allocation plays a crucial role in the appropriation of funds, ensuring transparency, accountability, and informed decision-making. By adhering to these provisions, Kenya aims to promote equity, development, and the well-being of all its citizens. Theme: Promoting Equity and Development: The Role of the Equalisation Fund and the Commission on Revenue Allocation in Kenya's Constitution. Citation: The Kenya Constitution, 2010 PART I—PRINCIPLES AND FRAMEWORK OF PUBLIC FINANCECriteria for Determining Equitable Shares in County Government FundingEQUITABLE SHARE AND OTHER FINANCIAL LAWS.
EXPLAINED;In determining the equitable shares provided for under Article 202 and in all national legislation concerning county government, several criteria are taken into account as outlined in the Kenya Constitution. These criteria ensure fairness and efficiency in the distribution of funds to county governments.
Firstly, the national interest is a crucial consideration in the allocation of equitable shares. This ensures that the distribution of funds aligns with the overall development goals and priorities of the nation as a whole. Additionally, provisions are made to cater for the public debt and other national obligations. This ensures that the necessary financial commitments of the national government are met before allocating funds to county governments. The needs of the national government, determined by objective criteria, are also considered in determining equitable shares. This ensures that the national government has adequate resources to perform its functions effectively. To ensure that county governments can carry out their allocated functions, their fiscal capacity and efficiency are taken into account. This criterion recognizes the varying financial capabilities of different counties and aims to provide sufficient resources for them to fulfill their mandates. The developmental and other needs of counties are also considered in the equitable share determination. This criterion recognizes that different counties have unique development priorities and ensures that funds are allocated accordingly to address these needs. Economic disparities within and among counties are taken into account, with a focus on remedying them. This criterion aims to bridge the gap between economically disadvantaged counties and those that are more prosperous, promoting equitable development across the nation. Affirmative action in respect of disadvantaged areas and groups is another important consideration. This criterion recognizes the need to address historical and social disparities, ensuring that resources are allocated to uplift disadvantaged areas and groups. Economic optimization of each county and providing incentives for revenue generation are also considered. This criterion encourages counties to maximize their revenue-raising capacity, promoting self-sufficiency and economic growth at the county level. The desirability of stable and predictable allocations of revenue is taken into account, ensuring that counties can plan and budget effectively based on reliable funding sources. Flexibility in responding to emergencies and other temporary needs is also considered, based on similar objective criteria. This criterion allows for the reallocation of funds during crises or unforeseen circumstances to ensure effective response and support. In terms of the specific allocation, the equitable share of revenue raised nationally allocated to county governments should not be less than fifteen percent of all revenue collected by the national government for each financial year. This amount is calculated based on the most recent audited accounts of revenue received, as approved by the National Assembly. The criteria outlined in the Kenya Constitution for determining equitable shares in county government funding aim to promote fairness, efficiency, and balanced development across counties. By considering these criteria, the government ensures that resources are allocated in a manner that addresses the diverse needs and challenges of different counties, ultimately promoting national development and cohesion. Citation: The Kenya constitution, 2010 PART I—PRINCIPLES AND FRAMEWORK OF PUBLIC FINANCEEnsuring Equitable Sharing of National Revenue in Kenya's ConstitutionEQUITABLE SHARING OF NATIONAL REVENUE.
EXPLAINED;According to the Kenya Constitution, revenue raised nationally is to be shared equitably among the national and county governments. This ensures that both levels of government receive a fair share of the revenue generated by the nation. Additionally, county governments may be given additional allocations from the national government's share of the revenue, either conditionally or unconditionally.
This equitable sharing of national revenue is essential for promoting fairness and efficiency in the distribution of funds. By allocating revenue in an equitable manner, the constitution ensures that each level of government has the resources necessary to fulfill its functions and responsibilities. The criteria for determining equitable shares in county government funding are outlined in the Kenya Constitution. These criteria include considerations such as the national interest, the needs of the national government, the fiscal capacity and efficiency of county governments, the developmental and other needs of counties, economic disparities within and among counties, affirmative action for disadvantaged areas and groups, economic optimization of each county, stability and predictability of revenue allocations, and flexibility in responding to emergencies and temporary needs. By taking into account these criteria, the constitution aims to address disparities, promote balanced development, and empower county governments to effectively serve their constituents. The allocation of funds based on objective criteria ensures that resources are distributed in a manner that reflects the unique needs and circumstances of each county. Moreover, the equitable sharing of national revenue helps to foster transparency and accountability in financial management. It ensures that financial reporting is clear and that county governments have reliable sources of revenue to govern and deliver services effectively. Overall, the criteria for determining equitable shares in county government funding, as laid out in the Kenya Constitution, play a crucial role in ensuring fairness and efficiency in the distribution of funds. By considering various factors and promoting balanced development, the constitution strives to create a system where all counties have access to the necessary resources for development and service delivery. Citation: The Kenya constitution, 2010 PART I—PRINCIPLES AND FRAMEWORK OF PUBLIC FINANCEPrinciples of Public Finance in the Kenya Constitution 2010: Promoting Openness, Accountability, and Equitable Distribution of RevenuePRINCIPLES OF PUBLIC FINANCE.
Explained;In the Kenya Constitution 2010, several principles of public finance are outlined to guide aspects such as openness, accountability, equitable distribution of revenue, responsible financial management, and fiscal reporting. These principles aim to ensure transparency, fairness, and responsible utilization of public funds in the Republic of Kenya.
Firstly, the constitution emphasizes the importance of openness and accountability in financial matters. It stresses the need for public participation in decision-making processes regarding public finance. This principle ensures that citizens have the opportunity to engage and contribute to financial decisions, fostering transparency and accountability in the management of public funds. Secondly, the public finance system is designed to promote an equitable society. This principle entails the fair sharing of the burden of taxation among the populace. It also emphasizes the equitable distribution of revenue raised nationally between the national and county governments. By ensuring fair and equitable distribution, the constitution aims to reduce disparities and promote balanced development across the country. Furthermore, the Constitution recognizes the need to address the needs of marginalized groups and areas. It calls for special provisions to be made in public expenditure to promote the equitable development of the country. This principle ensures that resources are allocated in a manner that uplifts disadvantaged communities, thereby promoting social justice and inclusivity. The Constitution also emphasizes intergenerational equity in the use of resources and public borrowing. It mandates that the burdens and benefits of resource utilization and public borrowing be shared equitably between present and future generations. This principle ensures that decisions regarding public finance do not compromise the welfare and opportunities of future generations. Additionally, responsible financial management is a key principle outlined in the Constitution. Public money is to be used prudently and responsibly. This ensures that funds are allocated efficiently and effectively, maximizing their impact on public services and development projects. By adhering to responsible financial management, the government can optimize the utilization of public funds for the benefit of its citizens. Finally, the Constitution highlights the importance of clear fiscal reporting. Financial management must be responsible, and fiscal reporting should be transparent and accessible to the public. This principle ensures that the government's financial activities and performance are well-documented and can be scrutinized by the public, promoting accountability and preventing financial mismanagement. Overall, the principles of public finance outlined in the Kenya Constitution 2010 provide a comprehensive framework for promoting openness, accountability, equitable distribution of revenue, responsible financial management, and fiscal reporting. By adhering to these principles, the government can ensure the effective and efficient utilization of public funds, leading to sustainable development and the well-being of its citizens. Citation: The Kenya Constitution, 2010 PART 7—GENERALEnhancing Governance and Accountability: Provisions for Legislation on Chapters in the Kenya Constitution 2010LEGISLATION ON CHAPTER.
EXPLAINED;The Kenya Constitution 2010 recognizes the importance of enacting legislation to effectively implement various aspects covered in the Chapters. Parliament is tasked with enacting legislation that addresses all matters necessary or convenient to give effect to these Chapters, which includes provisions related to governance, transfer of powers, election procedures, and the suspension of assemblies and executive committees.
The first provision states that Parliament shall enact legislation to provide for all matters necessary or convenient to give effect to the Chapter. This emphasizes the importance of having specific laws in place to effectively implement the provisions and objectives outlined within each Chapter. This legislative framework ensures clarity, consistency, and accountability in the governance of cities, urban areas, transfer of powers, election procedures, and the functioning of assemblies and executive committees. Regarding the governance of cities and urban areas, the Constitution allows for legislation to be enacted that governs the capital city, as well as other cities and urban areas. This provision recognizes the unique needs and challenges faced by urban centers and empowers the government to establish governance structures and regulations that are tailored to these environments. The transfer of functions and powers between different levels of government is another significant aspect addressed in the legislation on Chapters. This provision allows for the transfer of legislative powers from the national government to county governments. It enables the decentralization of power and authority, promoting local decision-making and accountability. The legislation specifies the mechanisms and procedures for transferring these powers, ensuring a smooth transition and effective governance at the county level. Election procedures for county governments are also covered in the legislation on Chapters. The Constitution mandates that legislation can be enacted to regulate the manner of election or appointment of individuals to offices in county governments. This includes provisions related to the qualifications of voters and candidates, ensuring fair and transparent elections that uphold the principles of democracy and inclusivity. Additionally, the legislation on Chapters addresses the procedure and functioning of assemblies and executive committees. This includes aspects such as the chairing and frequency of meetings, quorums, and voting procedures. These provisions aim to establish a clear framework for the effective functioning of county assemblies and executive committees, promoting accountability and efficient decision-making. Lastly, the Constitution allows for legislation on the suspension of assemblies and executive committees. This provision enables the government to take necessary action in exceptional circumstances where the functioning of these bodies may be compromised or suspended temporarily. The legislation provides guidelines and procedures for such suspensions, ensuring that they are conducted within the bounds of the Constitution and safeguarding the principles of good governance and democracy. In conclusion, the provisions in the Kenya Constitution 2010 regarding legislation on Chapters emphasize the importance of enacting specific laws to effectively implement various aspects of governance, transfer of powers, election procedures, and the functioning of assemblies and executive committees. These provisions ensure transparency, accountability, and efficient governance at the county level, fostering democratic principles and promoting the well-being of citizens. Citation: The Kenya Constitution, 2010 PART 7—GENERALEnsuring Transparency and Legitimacy: The Provisions for Publication of County Legislation in the Kenya Constitution 2010PUBLICATION OF COUNTY LEGISLATION.
EXPLAINED;The Kenya Constitution 2010 emphasizes the importance of transparency and legitimacy in the governance of counties, including the publication of county legislation. The provisions in the Constitution outline the requirements for the publication of county legislation to ensure accessibility and awareness among the public.
According to the Constitution, county legislation does not take effect unless it is published in the Gazette. This requirement serves as a crucial step in the enactment of county laws and regulations, as it ensures that the legislation is accessible to the public and stakeholders. By publishing county legislation in the Gazette, it becomes official and legally recognized. Furthermore, the Constitution acknowledges the possibility of additional requirements regarding the publication of county legislation. Both national and county legislation have the authority to prescribe these additional requirements. This provision allows for flexibility in the publication process, enabling national and county governments to establish specific guidelines or procedures to further enhance transparency and accessibility. These additional requirements may include provisions for the manner and format of publication, the duration for public notice, or any other measures deemed necessary for effective dissemination of county legislation. By providing this provision, the Constitution recognizes the dynamic nature of governance and the need to adapt to changing circumstances or advancements in communication methods. The publication of county legislation in the Gazette and the potential for additional requirements not only ensures transparency but also promotes legitimacy. It enables the public to have access to the laws and regulations governing their counties, allowing for informed participation and accountability. In conclusion, the provisions in the Kenya Constitution 2010 regarding the publication of county legislation highlight the significance of transparency and accessibility in governance. By requiring county legislation to be published in the Gazette and allowing for additional requirements, the Constitution ensures that the public is well-informed about the laws and regulations that govern their counties. This provision fosters transparency, legitimacy, and active citizen engagement in the county legislative processes. Citation: The Kenya Constitution, 2010 PART 7—GENERALCompetence of the Executive Committee during a Transition Period: The Provisions in the Kenya Constitution 2010COUNTY GOVERNMENT DURING TRANSITION.
EXPLAINED;According to the provisions in the Kenya Constitution 2010, the competence of the executive committee of a county government during a transition period is outlined. The Constitution ensures the continuity of administrative functions until a new executive committee is constituted after an election.
As stated in the document, while an election is being held to constitute a county assembly, the executive committee of the county, as last constituted, remains competent to perform administrative functions. This provision ensures that there is no interruption in the day-to-day operations and governance of the county during the transition period. The executive committee, which consists of appointed members responsible for managing and coordinating the functions of the county administration, continues to fulfill its duties until a new executive committee is constituted after the election. This allows for the smooth running of administrative affairs and ensures that essential services are not disrupted. It is important to note that the primary purpose of the executive committee during the transition period is to handle administrative functions. The committee's role is to implement county legislation, manage the county administration and its departments, and perform any other functions conferred on it by the Constitution or national legislation, as outlined in Article 183 of the Kenya Constitution 2010. Once the election process is completed, and a new county assembly is constituted, a new executive committee will be formed. At this point, the newly constituted executive committee will assume the responsibility of overseeing the governance and administration of the county. In conclusion, the Kenya Constitution 2010 ensures the competence and continuity of the executive committee of a county government during a transition period. By allowing the last constituted executive committee to perform administrative functions until a new committee is constituted after an election, the Constitution ensures the smooth running of county affairs and the uninterrupted provision of services to the citizens. This provision enables a seamless transition of governance and promotes effective county administration. Citation: The Kenya Constitution, 2010 PART 7—GENERALPromoting Gender Balance and Diversity in County Assemblies: The Provisions in the Kenya Constitution 2010COUNTY ASSEMBLY GENDER BALANCE AND DIVERSITY.
EXPLAINED;In the Kenya Constitution 2010, provisions have been made to promote gender balance and diversity in county assemblies. These provisions aim to ensure fair representation and the inclusion of diverse communities within county governance structures.
According to Article 197(1), it is stated that not more than two-thirds of the members of any county assembly or county executive committee shall be of the same gender. This provision recognizes the importance of equal gender representation, preventing any one gender from dominating decision-making processes within county assemblies. This ensures a more balanced and inclusive approach to governance, with perspectives from both men and women being considered. Furthermore, the Constitution directs Parliament to enact legislation to address gender balance and diversity. Article 197(2)(a) emphasizes the need to ensure that the community and cultural diversity of a county is reflected in its county assembly and county executive committee. This provision recognizes the importance of representing the various communities and cultures within a county, ensuring that their voices are heard in decision-making processes. Additionally, Article 197(2)(b) highlights the need to prescribe mechanisms to protect minorities within counties. This provision acknowledges the significance of safeguarding the rights and interests of minority groups within county governance structures. Legislation is required to establish these mechanisms, ensuring that minorities have a fair and equal opportunity to participate in county affairs and that their concerns are effectively addressed. These provisions in the Kenya Constitution 2010 reflect the commitment to promoting gender balance and diversity within county assemblies. By ensuring fair representation and protecting the rights of minorities, these provisions contribute to a more inclusive and democratic governance system at the county level. In conclusion, the Kenya Constitution 2010 recognizes the importance of gender balance and diversity in county assemblies. The provisions outlined in Article 197 aim to ensure fair representation and the inclusion of diverse communities. By enacting legislation to address these provisions, the Constitution promotes a more inclusive and representative county governance system. Citation: The Kenya Constitution, 2010 PART 7—GENERALFacilitating Public Participation: Powers, Privileges, and Immunities of County Assemblies in KenyaPUBLIC PARTICIPATION AND COUNTY ASSEMBLY POWERS, PRIVILEGES AND IMMUNITIES.
EXPLAINED;The Kenya Constitution, 2010 emphasizes the importance of public participation in county assemblies and their legislative and other business. County assemblies are entrusted with powers, privileges, and immunities that enable them to conduct their affairs in an open and inclusive manner, thereby facilitating public participation.
According to Article 196(1) of the constitution, a county assembly is required to conduct its business in an open manner and hold its sittings and committee meetings in public. This provision ensures transparency and accountability in the decision-making process. By allowing the public to observe the proceedings, county assemblies create opportunities for citizens to witness firsthand the discussions and debates that shape local governance. Furthermore, county assemblies are mandated to facilitate public participation and involvement in their legislative and other business, as stated in Article 196(1)(b). This provision acknowledges the importance of engaging citizens in decision-making processes, ensuring that their voices are heard and their concerns are addressed. County assemblies serve as platforms for citizens to share their views, opinions, and suggestions, allowing for a more inclusive and representative governance system. To promote openness and inclusivity, county assemblies are prohibited from excluding the public or media from any sitting, except in exceptional circumstances where the speaker determines that there are justifiable reasons to do so, as stated in Article 196(2). This provision ensures that the public has access to the proceedings and can actively participate in the democratic processes of their county assemblies. Additionally, the Kenya Constitution, 2010 recognizes the importance of supporting county assemblies in fulfilling their responsibilities related to public participation. Article 196(3) stipulates that Parliament has the obligation to enact legislation providing for the powers, privileges, and immunities of county assemblies, their committees, and members. This legislation serves as a framework to ensure that county assemblies have the necessary tools and protections to carry out their work effectively, while also safeguarding the rights and interests of the public. In conclusion, the Kenya Constitution, 2010 grants county assemblies the powers, privileges, and immunities necessary to facilitate public participation in their legislative and other business. By conducting their affairs in an open manner, including the public and media, and enacting legislation to support their functioning, county assemblies create an environment that encourages citizens' active involvement in local governance. This commitment to public participation fosters transparency, accountability, and a more inclusive decision-making process at the county level. Citation: The Kenya Constitution, 2010 PART 7—GENERALThe Powers of a County Assembly in Kenya to Summon Witnesses and Gather InformationCOUNTY ASSEMBLY POWER TO SUMMON WITNESSES.
EXPLAINED;According to the Kenya Constitution, 2010, a county assembly possesses the power to summon witnesses and gather information. This power is outlined in Article 195, which states that a county assembly or any of its committees has the authority to summon any person to appear before it for the purpose of giving evidence or providing information.
In exercising this power, a county assembly is granted the same powers as the High Court. These powers include:
It is important to note that these powers are subject to the provisions of the Kenya Constitution, 2010, and must be exercised within the boundaries of the law. The assembly must adhere to the principles of fairness, due process, and respect for the rights of individuals when summoning witnesses and gathering information. In conclusion, the Kenya Constitution, 2010 grants county assemblies the power to summon witnesses and gather information. This power enables the assembly to fulfill its legislative and oversight functions effectively. By possessing the same powers as the High Court, a county assembly can enforce witness attendance, examine witnesses, compel document production, and even request the examination of witnesses abroad. These powers promote transparency, accountability, and the gathering of reliable information for informed decision-making. Citation: The Kenya Constitution, 2010 PART 7—GENERALCircumstances for Vacating the Office of a Member of a County Assembly in KenyaVACATION OF OFFICE OF MEMBER OF COUNTY ASSEMBLY.
EXPLAINED;According to the provisions of the Kenya Constitution, 2010, the office of a member of a county assembly can become vacant under various circumstances. These circumstances are outlined in Article 194.
Firstly, the office becomes vacant if the member dies. This is a straightforward condition that occurs in the unfortunate event of a member's passing. Secondly, if a member is absent from eight sittings of the assembly without permission, in writing, from the speaker of the assembly, and is unable to offer a satisfactory explanation for the absence, their office becomes vacant. This provision ensures that members actively participate and fulfill their responsibilities in the assembly. Thirdly, a member's office becomes vacant if they are removed from office under the Constitution or legislation enacted under Article 80. This allows for the removal of members who have violated the Constitution or relevant legislation. Furthermore, if a member resigns in writing and addresses the letter to the speaker of the assembly, their office becomes vacant. This provision allows members to voluntarily step down from their position. In addition, if a member was elected to the assembly as a member of a political party and resigns from the party or is deemed to have resigned from the party as determined in accordance with the legislation contemplated in clause (2), their office becomes vacant. Similarly, if a member was elected as an independent candidate and joins a political party, their office also becomes vacant. These provisions ensure that members adhere to their political affiliations or maintain their independent status during their term in the assembly. At the end of the term of the assembly, the office of a member becomes vacant. This occurs when the assembly's term comes to a close, and new elections are held. Finally, if a member becomes disqualified for election on grounds specified in Article 193 (2), their office becomes vacant. Article 193 (2) outlines various disqualifications for individuals seeking election as members of a county assembly. It is important to note that Parliament is required to enact legislation to provide for the circumstances under which a member of a political party shall be deemed to have resigned from the party for the purposes of clause (1) (e). This legislation ensures clarity and consistency in determining party resignations. In conclusion, the Kenya Constitution, 2010 specifies the circumstances under which the office of a member of a county assembly becomes vacant. These circumstances include death, absence without permission, resignation, joining a political party, reaching the end of the assembly's term, and disqualification. By outlining these conditions, the Constitution aims to ensure the smooth functioning and integrity of the county assembly. Citation: The Kenya Constitution, 2010 PART 7—GENERALQualifications for Election as a Member of a County Assembly in KenyaQUALIFICATIONS FOR ELECTION AS MEMBER OF COUNTY ASSEMBLY.
EXPLAINED;According to the Kenya Constitution, 2010, there are specific qualifications that individuals must meet to be eligible for election as members of a county assembly. These qualifications are outlined in Article 193.
Firstly, a person must be registered as a voter to be eligible for election. This requirement ensures that candidates have actively participated in the electoral process and have fulfilled their civic duty. Additionally, candidates must satisfy any educational, moral, and ethical requirements prescribed by the Constitution or an Act of Parliament. This provision emphasizes the importance of having individuals with the necessary knowledge, values, and integrity to effectively serve as members of the county assembly. Furthermore, candidates can be either nominated by a political party or run as independent candidates supported by at least five hundred registered voters in the ward concerned. This requirement ensures that candidates have the backing and support of the electorate in their respective wards. However, there are certain disqualifications that can prevent individuals from being elected as members of a county assembly. These disqualifications are outlined in clause (2) of Article 193. Some of the disqualifications include being a State officer or other public officer (excluding a member of the county assembly), holding office as a member of the Independent Electoral and Boundaries Commission within the preceding five years, and not being a citizen of Kenya for at least the ten years immediately preceding the date of election. Other disqualifications include being of unsound mind, being an undischarged bankrupt, serving a sentence of imprisonment of at least six months, and being found to have misused or abused a State office or public office or to have contravened Chapter Six of the Constitution. It is important to note that a person is not disqualified under clause (2) unless all possibilities of appeal or review of the relevant sentence or decision have been exhausted. This provision ensures that individuals have the opportunity to present their case and challenge any adverse decisions before being permanently disqualified. In conclusion, the Kenya Constitution, 2010 sets out clear qualifications for individuals seeking election as members of a county assembly. These qualifications include being a registered voter, satisfying educational, moral, and ethical requirements, and being nominated by a political party or supported by a significant number of registered voters. However, certain disqualifications exist to safeguard the integrity and credibility of the county assembly. It is crucial for candidates to understand and comply with these qualifications to ensure a fair and transparent electoral process. Citation: The Kenya Constitution, 2010 PART 6—SUSPENSION OF COUNTY GOVERNMENTSProvisions for the Suspension of a County Government According to the Kenya Constitution, 2010SUSPENSION OF A COUNTY GOVERNMENT.
EXPLAINED;According to the Kenya Constitution, 2010, the provisions for the suspension of a county government are outlined in Article 192. The President has the power to suspend a county government in two circumstances. Firstly, in an emergency arising out of internal conflict or war, and secondly, in any other exceptional circumstances.
However, a county government cannot be suspended under the second circumstance unless certain conditions are met. An independent commission of inquiry must investigate the allegations against the county government. The President, after being satisfied that the allegations are justified, can authorize the suspension. Additionally, the Senate must also authorize the suspension. During a suspension, arrangements must be made for the performance of the functions of the county government in accordance with an Act of Parliament. This ensures that the governance and service delivery of the county continue despite the suspension. It is important to note that the suspension of a county government is not indefinite. The Senate has the power to terminate the suspension at any time. Furthermore, a suspension under Article 192 cannot extend beyond a period of ninety days. This time limit ensures that the county government is not indefinitely deprived of its functions and allows for the resumption of normal governance. Upon the expiry of the suspension period, elections for the relevant county government must be held. This ensures that the democratic process is restored and allows the people to choose their representatives for the county government. In conclusion, the Kenya Constitution, 2010 provides clear provisions for the suspension of a county government. The President can suspend a county government in certain circumstances, but this can only be done after an independent commission of inquiry has investigated the allegations and the Senate has authorized the suspension. The suspension is time-limited and arrangements must be made for the continued performance of county government functions. Ultimately, the goal is to ensure the resumption of normal governance through elections once the suspension period ends. Citation: The Kenya Constitution, 2010 PART 5—RELATIONSHIPS BETWEEN GOVERNMENTSResolving Conflicts between National and County Legislation in the Kenya Constitution, 2010CONFLICT OF LAWS.
EXPLAINED;In the Kenya Constitution, 2010, specific provisions are laid out to address conflicts between national and county legislation. These provisions aim to ensure a harmonious relationship between the different levels of government and promote effective governance within the country. According to Article 191(1) of the Constitution, conflicts between national and county legislation arise in matters falling within the concurrent jurisdiction of both levels of government. This means that when both the national and county governments have the authority to legislate on the same issue, conflicts may arise. To resolve these conflicts, the Constitution states that national legislation will prevail over county legislation under certain conditions. Firstly, if the national legislation applies uniformly throughout Kenya and satisfies any of the conditions specified in clause (3) of Article 191(2). Secondly, if the national legislation aims to prevent unreasonable actions by a county that may be prejudicial to the economic, health, or security interests of Kenya or another county, or impedes the implementation of national economic policy. The conditions referred to in clause (2)(a) of Article 191(3) include situations where the national legislation addresses matters that cannot be effectively regulated by individual county legislation. Additionally, if the national legislation requires uniformity across the nation to effectively address a particular matter, it can prevail over county legislation by establishing norms, standards, national policies, or if it is necessary for purposes such as national security, economic unity, protection of the common market, promotion of economic activities across county boundaries, equal opportunity or equal access to government services, or the protection of the environment. On the other hand, county legislation will prevail over national legislation if neither of the circumstances contemplated in clause (2) of Article 191 applies. In resolving conflicts between legislation of different levels of government, courts are directed to prefer a reasonable interpretation of the legislation that avoids conflict. The aim is to seek a harmonious interpretation that upholds the principles of effective governance and cooperation between the national and county governments. It is important to note that a court's decision that a provision of legislation from one level of government prevails over a provision from another level of government does not invalidate the other provision. Instead, the conflicting provision becomes inoperative to the extent of the inconsistency. The Kenya Constitution, 2010 provides a framework for addressing conflicts between national and county legislation, ensuring that the interests of both levels of government are considered and that effective governance is maintained. By promoting cooperation and consultation, these provisions aim to foster harmonious relations between the national and county governments in the best interest of the Kenyan people. Citation: The Kenya Constitution, 2010
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