This 2018 County Fiscal Strategy Paper (CFSP) carefully considers the transformative agenda that has been implemented from 2013 to 2017 and shifts focus from structural to people transformation. During the period 2013-2017, the County focused on transitioning from centralized to devolved system of governance by setting necessary administrative and functional structures to facilitate implementation of programmes and projects as well as take public goods and services to the people. The combination of efforts and challenges towards these structural reforms together with inherent transitional challenges such as inadequate technical capacity slowed actualization of some benefits to the people.