The preparation of County Budget requires adherence to policy documents and predeterminedlegislation. Section 12 of the second schedule of the PFM Act 2012 gives direction on how counties annualbudgets are to be prepared and submitted to the County Assemblies for deliberations and approval. Theplanning and budget policy documents include; Annual Development Plan (ADP), County Budget Reviewand Outlook Paper (CBROP), County Fiscal Strategy Paper (CFSP) and County Integrated Development Plan(CIDP). Current CIDP, which is on its final stages of preparation, was prepared with priorities obtainedfrom citizens through public participation. These priorities informed the budget priorities in financial year2020/2021.Another important document is ADP. The objectives of this budget are informed by the 2020/21 FY AnnualDevelopment Plan (ADP) which was also subjected to public participation, just like CIDP. Departmentalneeds analysis was done to determine allocations to the various programmes and sub programmes in linewith the CFSP ceilings. CFSP sets the limits upon which funds are allocated to the sector and sub-sectorpriorities. In development allocation per ward, this budget has ensured equitable sharing across all Wardson the basis of the County Equitable Development Act, 2015.The budgetary estimates for 2020/21 FY are Kshs. 5,905,553,797 out of which Kshs. 3,861,300,000 is fromthe Commission on Revenue Allocation (CRA) equitable share, Kshs 144,000,000 will be from own sourcerevenue, Kshs. 1,150,053,927from roll over funds and Kshs 750,199,870 will be from conditional fundsfrom the national government (Covid 19 Emergency Response), World Bank and other developmentpartner sources. Development estimates in this budget amounts to 33% of the total allocation. It is abovethe 30% threshold and therefore complies with the PFM Act 2012.These budget estimates have been developed to achieve a balanced budget while recognizing the lowlevels of CRA share and local revenues. Our county however will maintain a strong revenue effort over themedium term to enhance revenue collection and in the process of achieving the countys revenuepotential. The countys revenue base will continue to be broadened in efforts to achieve the setdevelopment targets.

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