...The Medium Term Expenditure Framework (MTEF) is a three-year financial rolling plan in which the first year translates into the annual budget. The key objective of the MTEF is to establish a link between the policies of the national and county agenda and the outputs envisaged and the budget allocations. Under the MTEF process, the emphasis is on a bottom up approach whereby the beneficiaries are consulted on their needs and priorities which are costed and sequenced for budgeting. The consultations ensure that the needs fit within the resource constraints and that they are fully funded.

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