The contents of this 2019/20 FY Budget Estimates document is a culmination of justifications,recommendations and approvals from the other planning and budget documents required forcompliance with the Public Finance Management Act, PFM, 2012 provisions. These planning andBudgeting documents include; County Integrated Development Plan (CIDP) 2018-2022, AnnualDevelopment Plan (ADP), County Budget Review and Outlook Paper (CBROP) and County Fiscal StrategyPaper (CFSP).CIDP is a development framework for the county whose objectives includes; coordinated development,enhanced policy, planning and budgeting linkages, justified laws and policies and synergizeddevelopment partnerships and collaborations. It is a five-year plan containing development priority tobe funded through the county CRA allocations and Own Source Revenue sources, and from resourcemobilization funds from donors and other non-governmental organizations. The five-year plans arebroken further into the annual ADPs whose preparation entails prioritization of the contents of the CIDPinto projects to be funded in each financial year. This prioritization is done through public participationforums in all Wards guided by the Equitable Development Act, EDA (2015) which allocates developmentfunds to each Ward using a formula. CBROP analysis the expenditure trends and practices from theimmediate previous financial year and uses the findings to make recommendations for considerations inthe upcoming financial years budgeting process. CFSP on the other hand sets ceilings for alldepartments using the approved ADP for development ceilings and analysis of the wage bill andoperations and maintenance as recurrent expenditure for all departments. This budget estimatestherefore aggregates all these documents justifications and approved contents by the County Assembly.The total budget envelope contained in this document for 2019/20 FY is Kshs 4,557,445,042 out ofwhich Kshs 3,782,000,000 is sourced from the Commission on Revenue Allocation (CRA) equitable share,Kshs 140,000,000 will be Own Source Revenue from local revenue and Kshs 635,445,042 will be fromconditional grants from the national government, World Bank and other development partners.Development estimates in this budget amounts to 31% of the total allocation which is above the 30%development allocation requirement by PFM Act 2012 to attain fiscal responsibility level.It is worth noting that budget estimates submitted must adhere to the departmental budget ceilings asapproved by County Assembly in the County Fiscal Strategy Paper (CFSP) in compliance with Section129(2) of PFM Act, 2012 which provides for the contents and timelines to be adhered to in submittingthe annual County Budget Estimates. However, notwithstanding the compliance of these provisionswhile submitting this Estimates, it is noted that the ceilings for Personal Emoluments as approved in theCFSP by the County Assembly contains a deficit of Kshs. 70,228,598 aggregately for all Departments, ananomaly which if not corrected through re-allocation from development or operations and maintenancewill have huge implications on the management of the county government in 2019/20 FY and beyond.This is because if these Estimates are approved as per the approved CFSP ceilings the county will not be EMC 2019/20 Program Based Budget (Submitted to County Assembly) Page iiiable to fully meet its existing staff PE requirements for 2019/20 because of this deficit. Inevitably, amemorandum to the County Assembly with proposals of how to address this anomaly will be submittedas soon as these Estimates are submitted.

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