The Nairobi County Fiscal Strategy Paper is prepared pursuant to section 117(1) and (6) of the Public Finance Management Act (PFMA), 2012, and will provide the fiscal policy direction towards the budget 2021/2022. The CFSP 2021 is the fourth paper towards the implementation of the CIDP 2018-2022,and focus remains on the finalization of the countys eight development objectives, while at the same time proposing interventions that will cushion Nairobians from the effects of the Covid-19 Pandemic and help them towards the recovery path in consonance with the Budget Policy Statement 2021