...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). The 2015/16Annual Development Plan (ADP) sets out the strategic priorities for the medium term that reflects the Governmentsdevelopment agenda for the coming financial year. It contains the programmes to be undertaken with their objectives, expected outputs, performance indicators, time frame and the amount allocated for each project as in line with the budget estimates for the Fiscal year 2015/16.It also shows the implementation matrix for the proposed projects.The document presents the county strategies towards realizing the objectives of the County Integrated Development Plan (CIDP), the Second Medium Term Plan and the Kenya Vision 2030.

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