Search
This page gives you direct access to all the resources – web pages and downloadable files – available in the County Governance Toolkit.
You can narrow the search results by typing keywords in the search field and/or by adding filters using the check boxes below to select the Type of Resources and Topic of your interest.
Service Delivery Plan
The Service Delivery Plan is a work planning by-product that specifies service delivery activities and outputs, resources allocated and the units/persons responsible. As with the work plan, it is prepared and presented on a quarterly basis. Linkages Upstream: Budget Estimates, Budget Appropriation, Budget Implementation… read more
Toolkit PageWork Plan
The Work Plan outlines and specifies, on a quarterly basis, the main activities, quarterly targets for the key performance indicators (KPIs) and budget resources needed for the implementation and the units/persons responsible. Typically, a draft is prepared during budget preparation and then finalized after budget… read more
Toolkit PageBudget Implementation Circular
The Budget Implementation Circular, issued by County Finance and Economic Planning at the beginning of the fiscal year following budget appropriation, provides practical guidance and instructions to departments on budget implementation, including exchequer releases, cashflow, procurement, payroll, asset and project management,… read more
Toolkit PageBudget Approval and Appropriation
The Budget Approval and Appropriation gives legal effect to the approved budget, assigning the authority and mandate to incur expenses and raise revenues to County Government Departments. Linkages Upstream: Budget Estimates Downstream: Finance Bill, Implementation and Service Delivery
Toolkit PageProgramme-Based Budget (PBB) Estimates
The Budget Estimates present detailed revenue and expenditure estimations for the forthcoming year and forward-looking estimates for the MTEF. Both revenues and expenditures are organized and presented by department, program and sub-programs. They contain yearly recurring expenditures (such salaries and… read more
Toolkit PageCounty Fiscal Strategy Paper
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… read more
Toolkit PageCounty Budget Review and Outlook Paper
The County Budget Review and Outlook Paper provides a review of economic and fiscal developments in the previous year, updated medium-term economic and financial forecasts since approval of the most recent County Fiscal Strategy Paper and indicative sector budget ceilings for the coming year. Linkages Upstream:… read more
Toolkit PageAnnual Development Plan (ADP)
The Annual Development Plan (ADP) sets out the county’s annual development priorities for the forthcoming year. It represents the annual implementation plan for what was approved in the CIDP and is based on implementation progress and experience captured in Quarterly Progress Reports (QPRs) and the Annual… read more
Toolkit PageBudget Preparation Circular
The Budget Preparation Circular triggers the start of the county’s formal budget preparation process for the forthcoming year, including the process for identifying and prioritizing spending priorities over the forthcoming three-year Medium-Term Expenditure Framework (MTEF) period Linkages Upstream: … read more
Toolkit PageDepartmental Strategic Plan
The Departmental Strategic Plan translates the approved CIDP into five-year departmental plans in which each department breaks down the five-year CIDP targets into yearly performance metrics and realigns its internal processes and structures to better implement its respective programs. The departmental strategic plan is… read more
Toolkit Page
