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Development expenditure allocations are shared out amongst departments on the basis of the Equitable Development Act, 2015, County Integrated Development Plan (CIDP) and Annual Development Plan (ADP) as well as other strategic objectives and policy goals identified in this CFSP.

Development ceilings for departments/sectors are the aggregate for the cost of projects for Wards and County prioritized for that departments/sector during public participation forums. Conditional allocations from the national governments to departments/sectors will be utilized as per the conditions set out in the Budget Policy Statement (BPS). These allocations supplement the allocations already considered in the ceilings for the same department.