Section 45, The Local Government Act, 2004

(1) Local councils shall be financed from their ownrevenue collections, from central government grants for devolved functions and from transfers for services delegated from Government Ministries. (2) Local councils shall make adequate efforts to collect revenues from their own sources. (3) Grants shall be provided to local councils in accordance with sections 46, 47 and 48. (4) Local council revenue sources shall comprise- (a) precepts from local taxes; (b) property rates; (c) licences; (d) fees and charges; (e) share of mining revenues; (f) interests and dividends; and (g) any other revenue due to the Government but assigned to local councils by the Minister responsible for finance by statutory instrument. to establish departments Financing of local councils Committees Secretariat of procurements.