Constitution of Kenya, 2010 198—County government during transition. 199—Publication of county legislation. 200— Legislation on Chapter. CHAPTER TWELVE—PUBLIC FINANCE Part I—Principles and Framework of Public Finance 201—Principles of public finance. 202—Equitable sharing of national revenue. 203—Equitable share and other financial laws. 204—Equalisation Fund. 205—Consultation on financial legislation affecting counties. Part 2—Other Public Funds 206—Consolidated Fund and other public funds. 207—Revenue Funds for county governments. 208—Contingencies Fund. Part 3—Revenue-Raising Powers and the Public Debt 209—Power to impose taxes and charges. 210—Imposition of tax. 211—Borrowing by national government. 212—Borrowing by counties. 213—Loan guarantees by national government. 214—Public debt. Part 4—Revenue Allocation 215—Commission on Revenue Allocation 216—Functions of the Commission on Revenue Allocation 217—Division of revenue 218—Annual Division and Allocation of Revenue Bills 219—Transfer of equitable share Part 5—Budgets and Spending 220—Form, content and timing of budgets. 221—Budget estimates and annual Appropriation Bill. 222—Expenditure before annual budget is passed. 223—Supplementary appropriation. 224—County appropriation Bills. Part 6—Control of Public Money 225—Financial control. 226—Accounts and audit of public entities. 227—Procurement of public goods and services. 9