The 2018/2019Budget is geared towards achieving the County blue print of Economicvibrancy and prosperity.This means that County priority programmes and objectives asoutlined in the County Vision have been taken into consideration. Despite so manychallenges, County Government is unwavering in its commitment to stay on course of soundfiscal management in the face of this challenging environment. The approach of using theexpenditure ceiling as a fiscal control mechanism, as provided in Public Finance ManagementAct No 18 of 2012, serves this purpose well. To achieve the fiscal adjustment necessary, theexpenditure level has been reasonably set and further revenue enhancement measuresintroduced in the 2018/19 MTEF period.Over the 2018/19- MTEF period, the budget estimates is KES 14.507 billion, whichhasincreased by 10.16 per cent from the 2017/2018 approved budget. During consultations in thebudget preparation process trade-offs in financing different policy objectives were carefullyexamined and culminated in recommendations on how policies, practices and organizationalarrangements would be adjusted in line with the national Treasury Budget Policy Statementand other key policy documents including County Fiscal Strategy Paper- 2018/19, CountyIntegrated Development Plan of 2018-2022, the Annual Development Plan 2018/19 and theGovernors Manifesto and in a manner consistent with fiscal consolidation.For the 2018/19 MTEF period, budget has been prepared through the reprioritization ofexisting funding within the expenditure ceiling, with movements away from areas of lowerpriority to key priorities areas. Service intensive departments received substantial funding forcompensation of employees, owing to spending pressures related to the rising County wagebill. In the case of departments which have in the first term of devolved government spend onnon- devolved government functions, the budgets for such functions have been reducedaccordingly. Though a ceiling for compensation of employees budgets should be put at 35percent to adhere to fiscal responsibility requirement as provided by the PFM Act of 2012,this figure has continued to rise. Further, development budget expenditure estimates is 48percent which is higher than the minimum of 30 percent that is provided in the PFMA 2012and over the medium term.The financial information and key performance indicator in the County budget Estimates,provides the County Assembly and the public with the information to hold the Countygovernment of Kakamega accountable against its outcomes, set out in its medium termstrategic framework.The budget process is ably managed by Executive Committee Member for finance, supportedby a devoted team of the department of Finance and Economic Planning. As Finance andEconomic Planning team we are grateful for their guidance and hard work. We are alsoindebted to the departments chief officers, the Budget economic Forum members and theCounty Assembly budget committee for making it happen. The presentation of this budget isthe product of all their collective efforts.

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