||This report, aptly titled Countdown to Counties: Are We Ready for County Government?, is only the second in what is expected to be a series. The series is meant to ensure that Kenya transits successfully to the devolved s ystem of government as outlined in the 2010 Constitution. This report, which is prepared by TISA, is aimed at enhancing public understanding of the county system, and thus encourages public vigilance as the county system is rolled out. The first report, Beating the Deadlines of Implementation: The Counties Headache, which was published in May 2011, tackled a number of issues. These included a dissection of the concept of devolution, a review of the present status of decentralized governance in Kenya, an analysis of the type of devolution established under the 2010 Constitution, a sneak preview of the institutions under the county government, functions of county government and an assessment of the milestones of the county transition process and status of reforms. This particular report comes at a crucial time when Kenya is looking at fully rolling out the County system after the forthcoming General Election. The report highlights the achievements so far but also looks at the challenges of preparations to the county system. It makes recommendations on how to add momentum to the implementation process.