The FY 2016/17 budget estimate is sector based which majorly borrows from the National Government classification of functions. The County Treasury Circular outlined the guidelines observed in the preparation of this budget under the MTEF (Medium Term Expenditure Framework). The FY 2016/17 budget estimates has been prepared in compliance constitution and PFM Act 2012. The content has been informed by the 2016 County Fiscal Strategy Paper (CFSP) and County Integrated Development Plan (CIDP) 2013-2017 as approved by the County Assembly