The County Fiscal Strategy Paper (CFSP) is a key document that guides the budgeting process at the county level. It outlines the strategic priorities, policy goals, and expenditure plans of a county government for the coming financial year and over the medium term (3-5 years).
1. Key Functions of the County Fiscal Strategy Paper
✔ Sets budget priorities – Identifies key development areas for funding.
✔ Provides expenditure ceilings – Limits how much money goes to each sector.
✔ Aligns county plans to national policies – Must be consistent with the National Budget Policy Statement (BPS).
✔ Facilitates public participation – Allows citizens to give input on county spending.
✔ Guides budget formulation – Forms the basis for the County Budget Estimates.
2. Timeline of the County Fiscal Strategy Paper
The CFSP follows a strict timeline within the budget cycle:
| Date | Activity |
|---|---|
| February 28 | County Treasury submits CFSP to the County Assembly. |
| March 7 | CFSP is published & publicized for public participation. |
| April 30 | Budget Estimates are tabled in the County Assembly, reflecting CFSP allocations. |
3. Key Components of the CFSP
The CFSP is structured around the “Three Ps and One C”:
| Component | Description |
|---|---|
| 🔹 Performance | Assesses past expenditure and revenue collection. |
| 🔹 Projections | Estimates expected revenue & spending for the next budget year. |
| 🔹 Priorities | Identifies key sectors for funding (e.g., health, agriculture). |
| 🔹 Ceilings | Sets spending limits for each sector. |
📌 Note: Once the budget ceilings are set in the CFSP, they cannot be changed unless approved by the County Assembly.
4. Public Participation & CFSP
✔ Citizens can submit proposals through public forums or written memoranda.
✔ The CFSP must include a public participation section outlining public views.
✔ Final allocations consider risks and public feedback.
5. Importance of the CFSP
✔ Ensures transparency in county budgeting.
✔ Enables citizens to influence county spending priorities.
✔ Provides a legal framework for county expenditure.
✔ Aligns county budgets with national and county development plans.
🔹 Final Takeaway
💡 The CFSP is the most critical document in determining county budgets. If you want your priority sector (e.g., health, education) to receive more funding, public engagement in the CFSP process is essential!
