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 countiesannual budgets are to be prepared and submitted to the County Assemblies for deliberations andapproval. The planning and budget policy documents include; Annual Development Plan (ADP), CountyBudget Review and Outlook Paper (CBROP), County Fiscal Strategy Paper (CFSP) and County IntegratedDevelopment Plan (CIDP). Current CIDP, which is on its final stages of preparation, was prepared withpriorities obtained from citizens through public participation. These priorities informed the budgetpriorities in financial year 208/19.Another important document is ADP. The objectives of this budget are informed by the 2018/19 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 inline with the CFSP ceilings. CFSP sets the limits upon which funds are allocated to the sector and subsector priorities. In development allocation per ward, this budget has ensured equitable sharing acrossall Wards on the basis of the County Equitable Development Act, 2015.The budgetary estimates for 2018/19 FY is Kshs 5,020,012,841out of which Kshs 3,768,000,000 is fromthe Commission on Revenue Allocation (CRA) equitable share, Kshs 130,000,000 will be from ownsource, ksh 464,138,214is the balance brought down for ongoing Projects and Kshs 657,302,096 will befrom conditional funds from the national government, World Bank and other development partnersources. Development estimates in this budget amounts to 39% of the total allocation. It is above the30% 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 overthe medium 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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