COUNCIL OF GOVERNORS, COUNTY GOVERNMENT OF KAKAMEGA, COUNTY GOVERNMENT OF BUNGOMA, COUNTY GOVERNMENT OF MURANG'A, COUNTY GOVERNMENT OF TRANS NZOIA, COUNTY GOVERNMENT OF WEST POKOT, GOVERNMENT OF NAKURU, COUNTY GOVERNMENT OF TAITA TAVETA, COUNTY GOVERNMENT OF EMBU, COUNTY GOVERNMENT OF NYERI, COUNTY GOVERNMENT OF MARSABIT, COUNTY GOVERNMENT OF SIAYA, COUNTY GOVERNMENT OF KISUMU, COUNTY GOVERNMENT OF HOMA BAY, COUNTY GOVERNMENT OF BUSIA, COUNTY GOVERNMENT OF KILIFI, COUNTY GOVERNMENT OF MACHAKOS, COUNTY GOVERNMENT OF KITUI, COUNTY GOVERNMENT OF WAJIR, COUNTY GOVERNMENT OF TURKANA, COUNTY GOVERNMENT OF BARINGO, COUNTY GOVERNMENT OF MOMBASA, COUNTY GOVERNMENT OF MANDERA, COUNTY GOVERNMENT OF GARISSA, COUNTY GOVERNMENT OF ISIOLO, COUNTY GOVERNMENT OF VIHIGA, COUNTY GOVERNMENT OF NANDI, COUNTY GOVERNMENT OF KIAMBU, COUNTY GOVERNMENT OF KWALE, COUNTY GOVERNMENT OF MIGORI, COUNTY GOVERNMENT OF NAROK, COUNTY GOVERNMENT OF MARAKWET, COUNTY GOVERNMENT OF THARAKA NITHI, COUNTY GOVERNMENT OF LAIKIPIA, COUNTY GOVERNMENT OF SAMBURU, COUNTY GOVERNMENT OF LAMU, COUNTY GOVERNMENT OF KAJIADO, COUNTY GOVERNMENT OF NYANDARUA, COUNTY GOVERNMENT OF TANA RIVER, COUNTY GOVERNMENT OF BOMET, COUNTY GOVERNMENT OF KERICHO, COUNTY GOVERNMENT OF KISII, COUNTY GOVERNMENT OF KIRINYAGA, COUNTY GOVERNMENT OF MAKUENI, COUNTY GOVERNMENT OF NYAMIRA, COUNTY GOVERNMENT OF NYERI & COUNTY GOVERNMENT OF UASIN GISHU V. ATTORNEY GENERAL, SPEAKER OF THE NATIONAL ASSEMBLY, CABINET SECRETARY, NATIONAL TREASURY, COMMISSION ON REVENUE ALLOCATION, KATIBA INSTITUTE, INSTITUTE FOR SOCIAL ACCOUNTABILITY & LAW SOCIETY OF KENYA

REPUBLIC OF KENYA

IN THE SUPREME COURT OF KENYA

(Coram: Maraga (CJ and P), Ibrahim, Wanjala, Njoki and Lenaola SCJJ)

REFERENCE NO. 3 OF 2019

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COUNCIL OF GOVERNORS.......................................................1^ST APPLICANT

THE COUNTY GOVERNMENT OF KAKAMEGA.................2^ND APPLICANT

THE COUNTY GOVERNMENT OF BUNGOMA....................3^RD APPLICANT

THE COUNTY GOVERNMENT OF MURANG’A..................4^TH APPLICANT

THE COUNTY GOVERNMENT OF TRANS NZOIA.............5^TH APPLICANT

THE COUNTY GOVERNMENT OF WEST POKOT..............6^TH APPLICANT

THE GOVERNMENT OF NAKURU..........................................7^TH APPLICANT

THE COUNTY GOVERNMENT OF TAITA TAVETA.............8^TH APPLICANT

THE COUNTY GOVERNMENT OF EMBU.............................9^TH APPLICANT

THE COUNTY GOVERNMENT OF NYERI..........................10^TH APPLICANT

THE COUNTY GOVERNMENT OF MARSABIT..................11^TH APPLICANT

THE COUNTY GOVERNMENT OF SIAYA............................12^TH APPLICANT

THE COUNTY GOVERNMENT OF KISU…