The CFSP 2021 has been prepared pursuant to Section 117 of the PFM Act 2012 which requires the County Treasury to prepare and submit CFSP to the County Executive Committee for approval before submitting the approved CFSP to the County Assembly by 28th February of each year. The paper has been aligned with the national objectives as captured in the Budget Policy Statement, with application of fiscal responsibility principles as required by section 107 of PFM Act 2012