Planning and budgeting are the heartbeat of effective county governance in Kenya, as outlined in the County Governments Act, 2012. These two processes form the legal and operational framework through which counties deliver services, implement development projects, and ensure accountability in the use of public funds.
Every financial year, counties are required to prepare a County Integrated Development Plan (CIDP), Annual Development Plan (ADP), and a budget roadmap that outline priority projects and programs for the coming year. These plans must be developed through public participation, allowing residents to identify their most pressing needs and influence how resources are allocated.
According to the Act, no county budget or expenditure can be approved if it is not aligned to an approved plan, ensuring that development remains structured, transparent, and responsive to community priorities.
For the people, it is important to understand that planning and budgeting determine how much money is allocated to critical areas such as health, education, water, agriculture, and infrastructure. Public involvement in these stages ensures that leaders remain accountable and that county resources are used effectively to improve livelihoods.
In essence, proper planning sets the vision, while budgeting turns that vision into reality — making them indispensable tools for achieving sustainable development and good governance in the counties.
