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How county money works

Kenyan law sets out the documents a county must produce each year, and when. They follow a cycle: plan, set limits, budget, report back, audit, and plan again.

  1. Step 1 of 6

    The five-year plan

    County Integrated Development Plan (CIDP)

    The development priorities and big projects the county commits to for five years, sector by sector.

    When it's published
    Once every five years, after a general election. The current plan covers 2023 to 2027.
    Why it matters
    Every other document should trace back to it, so it shows how this year's projects fit the county's longer-term goals.
    The law
    County Governments Act 2012, section 108

  2. Step 2 of 6

    This year's plan

    Annual Development Plan (ADP)

    Which parts of the five-year plan the county will work on in the coming financial year, and what they will cost.

    When it's published
    Tabled in the County Assembly by 1 September each year.
    Why it matters
    It turns five-year promises into a list of projects for one year. Check whether the projects in your ward are on it.
    The law
    Public Finance Management Act 2012, section 126

  3. Step 3 of 6

    Last year's report card

    County Budget Review and Outlook Paper (CBROP)

    How much money came in and how much was spent last year, compared with the plan, and updated forecasts for the years ahead.

    When it's published
    Prepared by 30 September each year.
    Why it matters
    It shows whether the county did what it said it would, and explains where it fell short.
    The law
    Public Finance Management Act 2012, section 118

  4. Step 4 of 6

    Next year's spending limits

    County Fiscal Strategy Paper (CFSP)

    How much money the county expects next year, and the most each sector is allowed to spend.

    When it's published
    Tabled in the County Assembly by 28 February each year.
    Why it matters
    Once the limits are set, the budget has to fit inside them. This is the best moment to argue for a sector you care about.
    The law
    Public Finance Management Act 2012, section 117

  5. Step 5 of 6

    The budget

    County Budget Estimates (Budget)

    The exact amounts each department and programme will get for the financial year, from July to June.

    When it's published
    Submitted to the County Assembly by 30 April, and approved by 30 June.
    Why it matters
    Only what is in the budget can be paid for. A promise without a budget line will not happen this year.
    The law
    Public Finance Management Act 2012, sections 129 and 131

  6. Step 6 of 6

    The audit

    Auditor-General's Report (Audit)

    An independent check of the county's accounts: was money spent lawfully, and can the county show where it went?

    When it's published
    Due within six months after the financial year ends, so by 31 December.
    Why it matters
    It is the last word on whether the money was used properly. The same problems appearing year after year is a warning sign.
    The law
    Constitution of Kenya, Article 229; Public Audit Act 2015