The Act provides for the establishment and incorporation of the National Irrigation Board. The Act consists of 27 sections which are divided into 5 Parts: Preliminary (I); Establishment and Incorporation of the Board (II); Functions and Powers of the Board (III); Financial (IV); General (V). The Board shall be responsible for the development, control and improvement of national irrigation schemes in Kenya (sect. 15). The Board may with approval of the Minister impose a cess on all or any agricultural produce grown or processed under a national irrigation scheme (sect. 16).