Section 104 of the County Government Act 2012 states that; a County Government shall plan for the County and no public funds shall be appropriated outside a planning framework developed by the County Executive Committee and approved by the County Assembly. It is for this reason that Programme-Based Budget is presented to give budgetary effect to Machakos County Integrated Development Plan (2018-2022), and the 2020/21 Annual Development Plan This Pogramme Based Budget is also guided by a three-year Medium-Term Expenditure Framework covering the period from 2020/21 to 2022/23. The estimates are further informed by final authorized budget ceilings communicated by the County Assembly through the County Fiscal Strategy Paper 2020.