The Medium Term Debt Management Strategy (MTDS) is published every year and guides County Government borrowing in the medium term while providing a path for sustainable level of debt over the same period. The Makueni County development blue print ‘Vision 2025’ aims at achieving accelerated and inclusive economic growth and development; improved access to quality water and health services, access to quality education, increased job creation increased household incomes and sustainable food security. To deliver this vision, the Government has outlined an elaborate resource mobilization framework that includes seeking debt to finance flagship projects and other programs critical to catalyse development in the County. Public Debt Management is the process of establishing and executing a strategy for managing the government's debt. This is done in order to raise the required amount of funding to meet any arising budget deficit necessary to realize the objectives set by government. The Makueni County Debt Management Strategy provides a framework that will guide the County Government to ensure; debt levels stay affordable and sustainable, any new borrowing is for a good purpose and that the costs and risks of borrowing are minimized. It evaluates both costs, risks of various debt management strategies, and recommends an optimal debt management strategy for implementation in the future. The County Government of Makueni has no plans of incurring debt in the financial year 2019/2020. The County’s Budget will be balanced with the resource envelope available hence, there will be no anticipated need for deficit financing.