Section 12 of the second schedule of the PFM Act 2012 provides a manner in which counties annualbudgets are to be prepared and submitted to the County Assemblies for deliberations and approval. It isin compliance with this provision that our Countys 201/15 FY budget estimates have been prepared in aProgramme Based manner for a consecutive second year.This budget derives its overriding goals and justifications from the various planning and budgetdocuments mandated by law to be undertaken as build-ups to the preparation of budget estimates forthe year in focus. These planning and budget policy documents include; Annual Development Plan(ADP), County Budget Review and Outlook Paper (CBROP), County Fiscal Strategy Paper (CFSP) and theCounty Integrated Development Plan (CIDP) as the main reference base for the county in terms ofpriorities.

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