The County Fiscal Strategy Paper is published in accordance with Section 117 of the Public
Finance Management Act, 2012. The law states that:
1) The County Treasury shall prepare and submit to County Executive Committee the County
Fiscal Strategy Paper for approval and the County Treasury shall submit the approved Fiscal
Strategy Paper to the county assembly, by 28thof February of each year.
2) The County Treasury shall align its County Fiscal Strategy Paper with the national objectives
in the Budget Policy Statement.
3) In preparing the County Fiscal Strategy Paper, the County Treasury shall specify the broad
strategic priorities and policy goals that will guide the county government in preparing their budget
both for the coming financial year and over the medium term.