This is the Fourth Kitui County Fiscal Strategy Paper (CFSP) under the devolved governance structure and the first under the current administration regime. The purpose of this paper is to build direct linkages between policies, plans and budgets, and present the fiscal framework for the 2018/19 FY budget estimates and over the medium term. The paper, prepared under the theme “Re-orienting Kitui Development Agenda for job and Wealth Creation” provides expenditure ceilings for County Departments, units and agencies and detailed guidelines that are aimed at structuring County Government expenditure towards priority areas. These priorities are set on the basis of the county development agenda, sector proposals arising from feedback from the public and other stakeholders, the 2018/19 draft Annual Development Plan as well as the draft County Integrated Development Plan 2018-2022. The paper is aligned to the national objectives contained in the Budget Policy Statement (BPS) 2018 that sets out the broad strategic priorities and policy goals guiding budget preparation for the next financial year.