The Institute for Social Accountability (TISA)
Westlands Avenue, Wendy Court, Hse no. 1
David Osieli Rd, Westlands

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Division of Revenue Bill 2019

On 15th May 2020, the Supreme Court issued its advisory opinion on the Division of Revenue Bill stalemate the Appropriation Act should not be enacted before the Division of Revenue Act has been passed.

The advisory further noted that the inordinate delay in the transfer of funds to counties by the National Treasury is a violation of the Constitution and that the National Assembly should authorize counties to withdraw money from the Consolidated Fund. Finally, any person may petition the High Court for a declaration that Parliament has violated the Constitution if it fails to agree on the Division of Revenue Bill during a second mediation.

In addition, the High Court declared that before the Division of Revenue Bill is passed, the Cabinet Secretary of Finance cannot table the budget policy highlights or allocate money under the National Government Constituency Development Fund.

The rulings provided solutions to the gaps affecting the division of revenue process that included the steps to be followed and citizen participation in DOR dispute resolution especially when there is no agreement.

Since inception TISA has actively worked to support the implementation of effective and accountable service delivery under devolved government. The process entailed monitoring the Division of revenue process and tracking the challenges encountered over several years. TISA rolled out #MoreMoneyToCounties a campaign aimed at enhancing citizen engagement in the division of revenue process to advocate for increased funding of devolved services. The campaign culminated in strategic public interest litigation alongside partners which resulted in the rulings by the Supreme Court and the High Court of Kenya.

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