The Murang’a County Fiscal Strategy Paper (CFSP) 2021, is the fourth during the implementation period of the 2nd generation County Integrated Development Plan (CIDP) 2018-2022. It highlights the legal framework underlying the fiscal responsibility for the County Government, sets out the broad County strategic priorities and goals for the FY 2021/2022, and reviews the current economic developments. The strategic priorities are informed by the Governor’s manifesto, the second generation CIDP 2018-2022, MTP III (Big Four Agenda), Kenya Vision 2030, and the Sustainable Development Goals (SDGs). Revenue estimates and expenditure proposals take cognisance of the County’s national and global economic situation and outlook over the medium term. The CFSP identifies priority sectors to enhance and sustain the economic development prospects and trajectories of the County. The major sectors identified include; agriculture, health, youth empowerment, water, roads and infrastructure. In identifying and allocating financial ceilings for the FY 2021/2022, the criteria take into account efficiency as well as the overall cost of operations in all departments.