The Fourth Schedule of the Kenya Constitution distributes the functions between the National Government and the County Government. These functions are geared towards realization of the Kenya Vision 2030, the countrys economic blue print. The devolved functions areimplemented through five-year Medium Term Plans (MTP) and County Integrated Development Plan (CIDP), which are subsequently executed through Annual Development Plan (ADP) and budget. The legislations that stipulate the basis for the preparation of the annual development plans are the Constitution of Kenya 2010, County Governments Act, 2012 and the Public Finance Management Act, 2012 among others. These legislations enhance prudent allocation of resources as premised on policy expenditure framework aimed at achieving the transformative development agenda. The Annual Development Planning framework provides a platform for review of implementation of county projects, mitigation of identified risks and challenges and incorporation of recommendations drawn from lessons learnt. The framework further facilitatesprioritization of community needs in annual basis towards realization of County medium strategic goal as captured in the CIDP.The County departments should therefore, prioritize development initiatives that have significant development results for the plan period due to the scarcity of resources. The preparation of the Annual Development Plan ensured that the requisite hierarchical levels of results are documented for ease of tracking the anticipated development targets and objectives.

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