The County Fiscal Strategy Paper (CFSP) sets out the broad strategic priorities and policy goals to guide the county government in preparing the budget for the coming financial year and the medium term. This foster understanding of the county’s public finance management and sharpens the discourse on economic and development issues in the County. Comprehensively, the CFSP is viewed from its adherence to the statutory timelines, alignment to the national objectives in the Budget Policy Statement, fitness of the specified broad strategic priorities and policy goals to the financial, economic and development trajectory of the County, correspondence of the financial outlook in terms of revenues and expenditure allocation with the priorities identified and incorporation to the CFSP of the views sought from, among others, the Commission on Revenue Allocation (CRA), the public, any other interested persons or groups and the County Budget and Economic Forum (CBEF).