According to the Public Finance Management (PFM) Act of 2012 117 (1), the County Treasury shall prepare the County Fiscal Strategy Paper (CFSP) and table it in the County Assembly by the 28th of February. Once the County Assembly adopts the County Fiscal Strategy Paper, it sets the total size of the budget for the coming year, including the total size of the resource envelope. Besides this, it is the budget document where the broad county priorities for the county for the year are firmed up.
This guide provides an outline of key components that make up a good County Fiscal Strategy Paper based on the requirements in the Public Finance Management Act, 2012 and good practices across Kenya’s 47 counties.
