County Budget Guide: Improving the County Fiscal Strategy Paper

The CFSP is both a legal requirement under Section 117 of the PFM Act (2012) and the strategic anchor of the county budget cycle. It connects long-term planning tools like the ADP and CIDP to actual financial plans, setting the overall budget envelope and binding sector ceilings for the coming year and medium term. Beyond setting spending limits, a good CFSP enforces fiscal discipline, reflects mid-year budget performance, and incorporates citizen priorities gathered through public participation. Without a credible CFSP, counties risk producing Budget Estimates that are financially unrealistic, misaligned with development goals, and disconnected from the real needs of the public.