...The Public Finance Management (PFM) Act, 2012, sets out the fiscal responsibility principles to ensure prudency and transparency in the management of public resources.Section 15 of the PFM Act states that over the medium term, at least 30% of the budget shall be allocated to development expenditure. It further requires that each county shall prepare the Annual Development Plan (ADP) which sets out the development priorities of the county for the coming year. The Annual Development Plan is derived from the five years County Integrated Development Plan (CIDP)

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