The Public Finance Management Act (PFMA), 2012 mandates that the County Executive Committee Member (CECM) for Finance and Economic Planning prepares and submits the County’s Budget Estimates for the following financial year to the County Assembly at least two months before the start of the new fiscal period. Section 12 of the Second Schedule of the Act outlines the process for developing and presenting annual county budgets for legislative review and approval. The formulation of the FY 2025/2026 Budget Estimates has been undertaken in strict adherence to all applicable laws, policy frameworks and incorporates inputs, proposals and resolutions from various planning and budgeting instruments. This budget cycle represents a continuation of the county’s development journey as outlined in the third-generation County Integrated Development Plan (CIDP 2023–2027) which forms the backbone of planning and budgeting in the Medium Term. The FY 2025/2026–2027/2028 Medium-Term Expenditure Framework Budget places strong emphasis on seamless completion and operationalization of key County flagship projects across different sectors, ensuring that the residents of Nandi benefit directly from enhanced service delivery. In line with the National Bottom-Up Economic Transformation Agenda (BETA) for economic transformation; the FY 2025/2026 budget estimates and the Medium Term focuses on channelling resources towards implementation, completion and operationalization of Community programmes and projects as identified by the residents of Nandi. This aligns with the Nandi County Equitable Development Act, 2023 which aims at promoting inclusive growth and equitable development across all the County thirty wards. The FY 2025/2026 Budget strategically directs resources toward programs and interventions designed to foster economic vitality and prosperity within the county. Specifically, the budget emphasizes investment in areas that improve accessibility through infrastructure development and environmental conservation; enhanced investment in healthcare, early childhood development; job creation and improved service delivery. Despite the prevailing fiscal challenges, including steady increase in anticipated revenues both locally and nationally, the County Government remains steadfast in its commitment to prudent financial management. Prudent expenditure ceiling methodology has been adopted to enforce fiscal responsibility, alongside initiatives aimed at enhancing local revenue mobilization. The County Government remains dedicated to ensuring responsible use of public resource in accordance with Section 104 of the PFMA to optimize service delivery.