The county government is responsible for spearheading development and service delivery in thecounty through a process that links planning and budgeting as stipulated in the CountyGovernment Act 2012. Section 117 of the PFM Act outlines responsibilities of countygovernments with respect to the County Budget Process.This Fiscal Strategy Paper identifies the broad strategic priorities and policy goals that will guidethe county in preparing its budget for Financial Year 2021/2022. The paper discusses theperformance of the Financial Year 2019/2020 budget which forms the basis for projecting thefinancial outlook with respect to the County Government revenues and expenditures for financialyear 2021/2022.The Public Finance Management Act, 2012 stipulates that county governments prepare andsubmit a County Fiscal Strategy Paper (CFSP) to the County Assembly by the 28th February ofeach year.The County Fiscal Strategy Paper covers the following:

The legal basis for the fiscal strategy paper; and fiscal responsibility principles for thegovernment;

A review of sector performance for the previous financial year 2019/2020 and budgetimplementation for the first half of the current financial year (2020/2021).

The recent economic developments and policy outlook thus providing the economiccontext for the 2021/22 budget.

The budget framework that will support growth over the medium term, while continuingto pursue seamless resource flow and management.

The resource envelope and spending priorities for the proposed 2021/2022 budget. (i.e.expenditure ceilings)

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