The Nyeri County Fiscal Strategy Paper (CFSP )2023 is the first one to be prepared post the August 2022 general elections. It is therefore the first strategy paper that is intended to set in motion priority programs, policies, and reforms for the new administration by creating a direct linkage between the development agenda to the Medium-Term Expenditure Framework. The CFSP comes at a time when preparations to finalize on the preparation of the CIDP 2023-2027 and ADP 2023/2024 are in full gear. However, sufficient arrangements have been put in place to ensure that the developmental wishes and aspirations of the Nyeri Citizenry as captured in the various public participation forums, sector hearings and memorandum submission channels have been captured and prioritized based on the available resources. In addition to this, the achievement of the progressive strategies as enshrined in the developmental pillars of the new administrations manifesto have also informed the preparation of this document.