The County Fiscal Strategy Paper (CFSP) underpins the county fiscal and budget framework by laying out strategic priorities and fiscal policy – that is what the county plans to do regarding revenue, expenditure and debt management over the medium-term. Importantly, this document sets the sector and program resource ceilings that guide the budget estimates.
Upstream: ADP, CBROP, Sector reports
Downstream: Sector and program ceilings for the Budget Estimates
The Executive begins the process of internal negotiation among competing priorities by allocating resources (ceilings) to sectors and programs. Draft CFSP is subjected to public participation – CBEF and general public – before being finalized and submitted to the County Assembly by February 28th. The Assembly should approve the CFSP by March 14th. This is a critical paper as the final budget can only marginally deviate (less than 10%) from the ceilings set in the CFSP. County department will use these figures for the final tweaking of the level of personnel and funding assigned to each of their programs to arrive to the budget estimates.
For a more detailed description of the County Fiscal Strategy Paper process, follow this link: CFSP Step by Step Description
The PFM Act gives County Assemblies only two weeks to review, discuss and approve such a complex and far-reaching document
Laws and Regulations
Guidelines and Tools
County Budget Operational Manual. National Treasury, 2014. See Chapter 6 The County Fiscal Strategy Paper (CFSP)