The County Fiscal Strategy Paper (CFSP 2023) covers the MTEF period 2023/2024 – 2025/2026 and is the first implementation paper under the third County Integrated Development Plan (CIDP) 2023-2027. The Paper has been prepared in accordance with section 117 of the PFM Act 2012 and sets out the priority programs and projects to be implemented in the FY 2023/2024 and the MTEF period. The implementation of the priority programs and projects over the medium term is expected to achieve the county government’s vision of creating a wealthy and economically vibrant county. The priorities to be pursued are in line with Kenya Vision 2030, MTP IV, the Bottom-up Transformative Economic model, Sustainable Development Goals (SDGs), the Governor’s Manifesto, the County Integrated Development Plan (CIDP) 2023 – 2027, and the County Annual Development Plan, among other policy documents.