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Participatory Planning and Budgeting Guide for Local Governments

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					The Government of Southern Sudan (GoSS)




Participatory Planning and Budgeting Guide for
    Local Governments in Southern Sudan




 An initiative of the Local Government Board (LGB) of Southern Sudan
                                                    with support from
                    the Local Government Recovery Programme (LGRP)


                                                               January 2011




                                                                          i
Table of Contents
   I       Abbreviations/Acronyms ................................................................................................................. iv
   II      Foreword ........................................................................................................................................... v
   III      Preamble......................................................................................................................................... vi
Part A:          The Context ............................................................................................................................ 1

Chapter 1            Introduction ........................................................................................................................... 1

   1.1 Definitions ........................................................................................................................................ 1
   1.2 Why Local Government Planning and Budgeting? ................................................................... 2
   1.3 Guiding Principles .......................................................................................................................... 5
   1.4 Policy and Legal Context .............................................................................................................. 5
Chapter 2            Institutional Context for County Level Planning .............................................................. 7

   2.1 GoSS Level ..................................................................................................................................... 7
   2.2 The State Level............................................................................................................................... 9
   2.3 Local Government Level ............................................................................................................. 12
Part B:          The Planning Process ........................................................................................................ 14

Chapter 3 County Strategic Planning Process .................................................................................. 14

   3.1 Overview of the Strategic Planning Process and Mandates ................................................. 14
   3.2 Stage 1: Administrative Preparation .......................................................................................... 15
         3.2.1       Step 1: Mobilization and orientation of the Planning Facilitation Team .................... 15

         3.2.2       Step 2: Strategic Planning Preparation Meeting........................................................... 16

         3.2.3       Step 3: Disseminate planning information to Boma and Payam levels .................... 16

   3.3 Stage 2: Information Gathering and Needs Assessment ....................................................... 17
         3.3.1       Step 4: Boma participatory planning processes ........................................................... 17

         3.3.2       Step 5: Payam participatory planning processes ......................................................... 18

         3.3.3       Step 6: Information gathering from secondary sources ............................................... 24

         3.3.4       Step 7: Service Provider Analysis ................................................................................... 25

         3.3.5       Step 8: SWOT Analysis .................................................................................................... 26

   3.4 Stage 3: Planning Consolidation and Prioritization ................................................................. 26
         3.4.1       Step 9: Visioning and Goal Setting ................................................................................. 27

         3.4.2       Step 10: Compiling the Draft County Strategic Plan .................................................... 28
                                                                                                                                                               ii
     3.4.3         Step 11: Planning conference at County level .............................................................. 30

     3.4.4         Step 12: Refining of the County Strategic Plan ............................................................ 31

  3.5 Stage 4: Finalization and Legislative Approvals ...................................................................... 32
     3.5.1         Step 13: Discussion of the Strategic Plan ..................................................................... 32

     3.5.2         Step 14: Scrutinizing and approval of the County Strategic Plan .............................. 32

     3.5.3         Step 15: Sharing the approved County Strategic Plan with the State ....................... 33

Chapter 4          County Annual Plan and Budget ..................................................................................... 34

  4.1 Overview of the Annual Planning and Budgeting Process .................................................... 34
  4.2 Stage 1: Annual Planning and Budgeting Preparations ......................................................... 36
     4.2.1         Step 1: Administrative preparations................................................................................ 36

     4.2.2 Step 2: Review of previous and current years‟ performance and identification of
     priorities ............................................................................................................................................. 37

     4.2.3         Step 3: Planning and budget conference at County Level .......................................... 38

     4.2.4         Step 4: Discussion of the County Annual priorities by the County Executive Council
                   39

     4.2.5         Step 5: Consideration of priorities by the Legislative Council .................................... 40

  4.3 Stage 2: Coordination with the State Government and GoSS .............................................. 40
     4.3.1         Step 6: State Budget Sector Committees ...................................................................... 40

     4.3.2         Step 7: Preparation of County Plans and Budgets....................................................... 41

     4.3.3         Step 8: Budget Hearings with MoF and Sector Budget Committees ........................ 46

  4.4 Stage 3: Finalization and Legislative Approval ........................................................................ 46
     4.4.1         Step 9: Discussion of the Plan and Budget by the County Executive Council ........ 46

     4.4.2         Step 10: Scrutinizing and approval of the Plan and Budget ....................................... 46

     4.4.3         Step 11: Sharing the approved plan with the State and citizens ............................... 47

Chapter 5          Execution and Monitoring of County Plan and Budget ................................................ 49

Part C: The Planning and Budgeting Outputs ................................................................................ 51

Chapter 6          Format and Explanatory Notes for County Strategic Plan .......................................... 51

Chapter 7          Format and Explanatory Notes for County Annual Plan and Budget ........................ 60

Chapter 8          Format and Explanatory Notes for County Annual Priorities ...................................... 68

                                                                                                                                                             iii
I    Abbreviations/Acronyms
BDC           Boma Development Committee
BSWGs         Budget Sector Working Groups
CAP           County Annual Priorities
CAPB          County Annual Plan and Budget
CBOs          Community Based Organizations
CDC           County Development Committee
CDF           Constituency Development Fund
CPA           Comprehensive Peace Agreement
CRMA          Crisis and Recovery Mapping Analysis
CSO           Civil Society Organizations
CSP           County Strategic Plan
DG            Director General
FY            Financial Year
GoSS          Government of Southern Sudan
HIV/AIDS      Human Immuno Virus/Acquired Immune Deficiency Syndrome
ICSS          Interim Constitution of Southern Sudan
LGB           Local Government Board
LGRP          Local Government Recovery Programme
MoFEP         Ministry of Finance and Economic Planning
MTEF          Medium Term Expenditure Framework
NGOs          Non Government Organizations
PCO           Payam Coordinating Officer
PDC           Payam Development Committee
PWDs          People with Disabilities
SBSPTF        State Budget Sector Planning Task Force
SBSCs         State Budget Sector Committees
SLA           State Legislative Assembly
SMoF          State Ministry of Finance
SMoLG (&LE)   State Ministry of Local Government (and Law Enforcement)
SPDC          State Planning and Development Committee
SPLA          Sudanese People Liberation Army
SPTF          State Planning Task Force
SSLA          Southern Sudan Legislative Assembly
SWOT          Strengths, Weaknesses, Opportunities and Threats
TTC           Teacher Training College
UN            United Nations
UNDP          United Nations Development Programme
UNHCR         United Nations High Commissioner for Refugees
UNICEF        United Nations Children‟s Fund


                                                                         iv
II     Foreword

After the signing of the Comprehensive Peace Agreement (CPA) that ended over two decades
of Africa‟s longest civil war in 2005, the Government of Southern Sudan (GoSS) was conceived.
The immediate challenge was that of restoring all the government institutions and rehabilitation
of major infrastructures that had been destroyed by the most devastating upheaval in the Sudan.
In particular, local government institutions had lost all systems and infrastructures, leaving the
people without reliable service delivery mechanism at the grassroots.

The Local Government Board (LGB) has been guiding the restoration and capacity building of
local governments with the support of the Local Government Recovery Programme (LGRP) of
United Nations Development Programme (UNDP) and other donor agencies since 2006. One of
the focus areas has been developing the capacity for planning and budgeting at the County
level through trainings and deployment of local government officers.

In 2007 and 2008, a “Participatory Planning Guide for Local Governments” along with a
“Financial Management Guide for Local Governments” were developed by LGRP which have
been used for the annual local government planning, budgeting and implementation processes.
Initially, Counties prepared plans and budgets without regard to plans and budgets at the State
level. In 2009, Ministry of Finance and Economic Planning (MoFEP) of GoSS introduced
planning and budgeting guidelines aiming at better integration of plans and budgets between
GoSS, States and Counties. In response to this development, it has become necessary to
review and revise the earlier County planning and budgeting-related guidelines so that local
government officers and County representatives can facilitate the medium term strategic as well
as annual planning and budgeting exercise with a holistic perspective, actively participating in
deliberations and interfaces of the State and Counties and ensuring the preparation of solid
County plans and budgets that are well reflected in, and coordinated with the State version.

The primary users of this Guide are State Ministries of Local Government (and Law
Enforcement) – SMoLG (&LE) and Counties. It is also intended to be used as a key reference
document by other ministries of the State government, Non Government Organisations (NGOs)
and donor agencies that provide services at the local level so as to facilitate their planning and
implementation in coordination with local governments‟ efforts.

Last but not least, I would like to thank UNDP which has been providing support through LGRP
to LGB, SMoLG (&LE) and Counties since inception. I also appreciate the efforts of all
development partners, government colleagues, experts and practitioners who have provided
input in one way or the other to build up the content of this Guide, which will bring us steps
closer to the realization of decentralized governance enshrined in the CPA and the Interim
Constitution of Southern Sudan (ICSS).



Chairman
Local Government Board




                                                                                                v
III    Preamble


The Participatory Planning and Budgeting Guide for Local Governments in Southern Sudan
provides: the context for planning and budgeting; describes the stages and steps counties
should follow to develop their three-year Strategic Plans as well as annual plans and budgets;
and provides the formats for the County Strategic Plan and the County Annual Plan and Budget
as well as for the County Annual Priorities (CAP).

The planning and budgeting guidelines have been developed:

a) Building on Guidelines for Integrated State and County Planning and Budgeting issued by
   MoFEP to ensure that a single integrated planning and budgeting system operates in
   Southern Sudan and that County Plans and Budgets are integrated into those of the
   respective States;

b) In a manner that is not over prescriptive, the guidelines outline the framework and principles
   whilst allowing flexibility to the users. Each County is therefore expected to customize the
   proposed approaches to its particular situation;

c) With a clear distinction between County Strategic Plans (static medium term plans) and
   annual plans and budgets which are prioritized based on realistic annual estimates;

d) Knowing that the respective plans will be prepared through participatory and consultative
   processes involving communities and citizens, sector departments and councillors of the
   County, line ministries of the State government and other partner organizations; and

e) Considering the implementation capacity of the community and government structures in
   Southern Sudan.

It is my sincere wish that these guidelines will stand the test of time and will help to consolidate
and deepen local government planning and budgeting procedures and that the resultant plans
and budgets will be implemented to improve service delivery to our people.




Undersecretary
Local Government Board




                                                                                                  vi
Part A:         The Context

Chapter 1               Introduction
1.1     Definitions
What is a plan?

A plan is a pre-determined set of activities an institution intends to implement during a definite
time period based on its policy directions (vision, mission, goals, objectives and strategies) and
aiming at producing desired outputs in order to address problems or improve existing situations.

 What is planning?

Planning is the process of:

a)   Setting a vision and mission;
b)   Setting goals and objectives;
c)   Identifying strategies;
d)   Outlining activities and responsibilities to carry out the activities;
e)   Deciding on the timeline (schedule) for implementing the activities;
f)   Determining targets and standards; and
g)   Identifying resources (revenues).

What are commonly asked questions in planning?

a) What did we intend to do? - analyze the previous plan.

b) What were we able to do out of what we intended to do? - assess the degree of
   achievements based on the previous plan.

c) Why were we able to do what we achieved? - assess strengths and opportunities that
   made us achieve.

d) Why were we unable to do what we failed to do? - assess weaknesses and threats that
   failed us.

e) Where are we now? (Where do we stand now?) - situation analysis

f)   Where do we want to go? - policy directions (vision, mission, goals and objectives)

g) How do we get there? - strategies and activities

h) What do we use to get there? - resources

i)   Who else can help us to get there? - partners (NGOs, donor agencies, etc.)




                                                                                                1
What is a budget?

 A budget consists of revenues an institution plans to raise on one side and expenditures it
estimates to make on the other side for undertaking activities related to the objectives and goals
of the institution within a definite time period.

A budget describes what an institution does by listing how it spends money, thereby linking the
activities to be implemented with the amount of resources necessary to accomplish
these activities. A budget, therefore, is a logical extension of a plan, or financial descriptions/
interpretation of a plan. A plan and a budget are inseparable: a plan without a budget is like a
pie drawn in the sky, or something that is of no practical use. Another important point to
remember is that a budget must balance, that is, planned expenditures must be equal to
revenues to be raised.

What is budgeting?

Budgeting is the process of drawing a financial plan, establishing the threshold of available
resources, and allocating the resources to identified priorities of an institution in a given time
frame.

In government, a plan and budget are prepared and submitted by a responsible executive body
to a representative body, whose approval and authorization are necessary before the plan and
budget can be executed.

It must be noted that while the process of planning and budgeting flows from detailed
information gathering and analysis to consolidation/summarization, the outcome of
planning and budgeting must be presented in a way to show the summary first, followed by
details. Readers of the plan and budget may not have sufficient time to go through details but
they need to understand the essence and summary figures of the presented plan and budget.

1.2    Why Local Government Planning and Budgeting?
The Local Government Act (2009), Section 69 (2) provides that Council plans shall be made up
of annual, medium and long-term plans.

These guidelines detail procedures for medium term (the County Strategic Plan) as well as
annual plans and budgets.

The County Strategic Plan which is for three years:

a) Provides an opportunity for stakeholders ranging from community members, technical staff,
   councillors, members of NGOs and CSOs and development partners to contribute to the
   analysis of the situation and problems facing the County and to determine where they want
   to go (set the overall vision, mission, goals, objectives as well as the projects they want to
   implement).

b) The County Strategic Plan provides the overall prioritization of resource allocation for the
   County, developed in a participatory way, and also highlight priorities that the County will not
   be able to fund from its own resources.



                                                                                                 2
c) Hence, the County Strategic Plan is a resource mobilisation tool. County, State, GoSS as
   well as resources from other sources will be mobilised to finance the priority projects
   outlined in the County Strategic Plan.

d) The County Strategic Plan also serves a coordination purpose – where all the projects to be
   implemented in the County using resources from a wide range of stakeholders are
   elaborated to avoid activity duplication and enhance synergies.

e) Hence the County Strategic Plan facilitates a County to achieve its vision and mission by
   articulating goals, objectives and a set of activities for promoting socio-economic
   development in the County.

f)   The County Strategic Plan provides the basis for (i) the formulation of County annual plans
     and budgets to be implemented using resources flowing through the County Treasury and
     (ii) planning and implementation of projects by all the other stakeholders in the County.

On the other hand, the County annual plan and budget which is a document describing specific
activities to be undertaken by the County in a given year based on policy directions of the
County as stipulated in the County Strategic Plan and considering the actual amounts of
resources available to the County (detailed annual financial estimates for each County
department).

a) Provides the basis for project execution – as the County will only implement activities that
   are part of the approved plan and budget.

b) Is the basis for monitoring and hence a plan and budget facilitates effective and efficient
   utilisation of scarce resources.

c) A County annual plan and budget is the County's tool for performance monitoring and
   financial control.

Figure 1 below illustrates the relationship between the County Strategic Plan and County
Annual Plan and Budget.




                                                                                              3
Figure 1:   Relationship Between the County Strategic Plan and County Annual Plan
and Budget1

Three-Year County Strategic Plan                                    County Annual Plan and Budget


                                                                                       YEAR 1

                                                                           Projects proposed to be
                                                                            implemented by the County in Year
    Projects proposed to be                                                 1 of the Strategic Plan using LG
                                                                            resources (local revenue, State and
    implemented in Year 1 of the
                                                                            County Development Grant)
    County Strategic Plan by all
    stakeholders (CAP for Year 1).


                                                                                        YEAR 2

                                                                            Projects identified after the review
                                                                             of Year 1 County performance
                                                                                         +
    Projects proposed to be
                                                                            Projects     proposed       to    be
    implemented in Year 2 of the                                             implemented by the County in
    County Strategic Plan by all                                             Year 2 of the Strategic Plan
    stakeholders.



                                                                                        YEAR 3

                                                                            Projects identified after the review
                                                                             of Year 2 County performance
    Projects proposed to be
                                                                                         +
    implemented in Year 3 of the
                                                                            Projects     proposed       to    be
    County Strategic Plan by all                                             implemented by the County in
    stakeholders.                                                            Year 3 of the Strategic Plan




1
 The County annual plan and budget is one of the tools for implementing the projects proposed in the County
Strategic Plan. Other proposed projects are implemented using resources that do not flow through the County
Treasury including: Constituency Development Fund, resources from Development Partners, NGOs, CBOs etc…
                                                                                                              4
1.3    Guiding Principles
Both the County Strategic Plan and Annual Plans and Budgets should be guided by the
principles below to ensure that they are useful documents for guiding County activity
implementation and expenditures.

a) Plans and budgets must be realistic. This means that the County should formulate the plans
   they are able to implement. First, the resource estimates should be realistic based on what
   the County expects to collect, receive from the State and GoSS, CDF and other
   development partners operating in the County. Hence overall planned expenditure should
   not exceed the resources the County expects to receive. This implies that the budgets must
   be balanced. Second, the County should have the human capacity (either internally or what
   they can outsource) to implement the projects; Third, the County should take into
   consideration the amount of time available to implement the projects.

b) Plans must be prioritised. Given the resource constraints, Counties have to prioritise their
   planned activities based on what they can implement.

c) Counties should plan for investments as well as administration/recurrent costs. As the
   County plans and budgets to construct a project, they should also plan and budget on how
   that project will be operated. Planning for capital investment should be done together with
   salaries and other operating expenses.

d) Plans should quantify outputs wherever possible.

1.4    Policy and Legal Context
The three tier system of governance in Southern Sudan is explicitly referred to in the
Comprehensive Peace Agreement (CPA) and recognized in more detail in the Interim
Constitution of Southern Sudan (ICSS), which espouses decentralization in the form of
devolution as the key principle of decentralized governance at the State and local government
levels. In particular, Article 173 (1) of the ICSS stipulates that the States are responsible for
providing “structure, composition, finance and functions” of local governments.

The Local Government Act (2009), which was enacted in April 2009 after several years of
deliberations, provides elaborations on the systems, powers and functions of local governments.
Several provisions of the Local Government Act (2009) provide for requirements and
procedures for planning and budgeting.

Section 47 (1), sets out powers and functions of the Executive Council, that is responsible for
the following:

(a) Undertake the general planning and administration of the Local Government Council;

(b) Provide Services to the people;

(e) Prepare annual budget and reports to the Legislative Council; and

(h) Exercise powers and competencies specified in schedules I, II, III and IV of this Act.

Section 69, provides for the principle of integrated participatory planning:


                                                                                               5
(1) The preparation of the Council plans shall be based on an integrated participatory approach,
    which encompasses the departmental plans of all the units of the Council; and

(2) The Council plans shall be made up of annual, medium and long-term plans.

Section 70, provides for the establishment of the Council Planning Unit:

(1) Each Local Government Council shall establish a Council Planning Unit which shall be
    charged with the preparation of all service delivery and socio-economic development plans;
    and

(2) The Planning Unit shall within its mandate plan for the provision of primary service, in
    conformity with the State and GoSS sectoral plans and policies.

Section 71, sets out the functions and duties of the Planning Unit as follows:

(1) Identify, analyze and prioritize the needs of the Council;

(2) Prepare the Council Plan and Budget for approval by the Legislative Council;

(3) Monitor and supervise the implementation of the Council Plan and Budget;

(4) Coordinate and monitor the activities of all development partners in the implementation of
    the Council projects; and

(5) Perform any other functions and duties as may be assigned to it.

Section 73, provides for Council finances:

(1) The Local Government Council shall be funded by a combination of government grants,
    locally generated revenues, community contributions, grants and donations from
    organizations and individuals and loans in accordance with its credit worthiness or any other
    sources authorized by law; and

(2) Each Council shall raise funds from its sources to meet its expenditures.

Section 81, provides for the fiscal year of the Councils:

(1) The financial year of the Local Councils shall commence on the first day of January of every
    year and end on the thirty-first day of December of the same year.

Section 84, regulates the execution of the Council budget:

(1) Upon approval, the execution of the budget shall be the responsibility of the Chief
    Administrator of the Council and supervised by the Legislative Council. Sub-sections 2-6 of
    the same section require accountability, proper records of council finances and reporting
    during budget execution process.

The foregoing legal provisions imply that:

a) It is mandatory for all Counties to engage in planning and budgeting.

b) It is a legal requirement in Southern Sudan, that all local governments prepare plans and
   budgets.

c) Local governments are responsible for the provision of basic services (primary health care,
   primary education, pre-school, agricultural extension, community-mobilization for self-
   reliance activities, etc.) through its sector departments.

                                                                                               6
d) Local governments are required to employ participatory approaches in its planning
   processes and initiate, complete and implement the plan and budget.

e) The State is responsible for ensuring that the necessary structures are in place in local
   government for their functions to be performed. The State is also responsible for ensuring
   finances for local government so as to enable them to deliver basic services to the people.



Chapter 2            Institutional Context for County Level Planning
There are three levels of Government in Southern Sudan: GoSS, the State and local
governments (Counties).

At each of the levels there are institutions and departments responsible for coordinating
planning and budgeting within and across sectors. This section describes the responsible
institutions and departments as well as their respective roles.

2.1    GoSS Level
GoSS is responsible for planning for the welfare of the entire country as well as mobilizing
national income to fund national programmes. A good amount of these resources mobilized by
GoSS is sent as grant-in-aid to support the States and local governments to provide services to
the people.

Under GoSS, there are:

a) The Ministry of Finance and Economic Planning (MoFEP) which is responsible for all
   kinds of government planning and budgeting

b) Budget Sector Working Groups (BSWGs): BSWGs are groups of government institutions
   and development partners that work in similar areas with similar objectives. BSWGs meet
   during June and July to define priorities, activities and financial allocations for their
   programme areas in consultation with MoFEP. Each BSWG submits its final draft to a review
   committee of senior MoFEP officials before it is finalized. The Budget Sector Plans are then
   used by each agency as the basis for preparing its annual budget. The Budget Sector Plans
   also lay out the level of transfers each sector plans to make to States. There are ten BSWGs
   as shown in the table below.




                                                                                             7
Table 2:       Budget Sector Working Groups

 S/N       Sector                                Institutions under the Sector
 1.  Accountability              Anti-Corruption Commission
                                 Audit Chamber
                                 Center for Census, Statistics and Evaluation
                                 Finance and Economic Planning
                                 Fiscal and Financial Allocation and Monitoring Commission
                                 Southern Sudan Reconstruction and Development Fund
 2.   Economic Functions         Commerce and Industry
                                 Energy and Mining
                                 Electricity Corporation
                                 Information and Broadcasting
                                 Investment
                                 Telecommunication and Postal Services
 3.   Education                  Education
                                 Higher Education, Science and Technology
 4.   Health                     Ministry of Health
                                 HIV/AIDS Commission
 5.   Infrastructure             Housing and Physical Planning
                                 Transport and Roads
                                 Urban Water Corporation
                                 Water Resources and Irrigation
 6.   Natural Resources          Agriculture and Forestry
      and Rural                  Animal Resources and Fisheries
      Development                Cooperatives and Rural Development
                                 Wild Life Conservation and Tourism
                                 Land Commission
                                 Environment
 7.   Public Administration      President‟s Office
                                 Ministry of Presidential Affairs
                                 Cabinet Affairs
                                 Labour and Public Service
                                 Human Resource Development
                                 Parliamentary Affairs
                                 Regional Cooperation
                                 Civil Service Commission
                                 Local Government Board
                                 Employee Justice Chamber
                                 Public Grievances Chamber
                                 Legislative Assembly




                                                                                              8
 S/N        Sector                                 Institutions under the Sector
 8.  Rule of Law                   Judiciary of Southern Sudan
                                   Legal Affairs & Constitutional Development
                                   Internal Affairs
                                   Internal Affairs HQs (Police, Prisons, Fire Brigade, CSAC
                                    Bureau)
                                   Human Rights Commission
 9.      Security                  De-Mining Authority
                                   DDR Commission
                                   SPLA and Veteran Affairs
 10.     Social &                  Youth, Sports and Recreation
         Humanitarian Affairs      War disabled, Widows and Orphans Commission
                                   Gender, Child and Social Welfare
                                   Culture and Heritage
                                   Peace Building and CPA Implementation
                                   Humanitarian Affairs and Disaster Management


c) The draft GoSS budget is presented to the GoSS Council of Ministers by the Minister of
   Finance and Economic Planning. After scrutiny and adjustments, if any, the budget proposal
   is then presented to the South Sudan Legislative Assembly (SSLA). The Speaker of the
   Assembly will refer the budget proposal to the Finance Committee of the Legislative
   Assembly for review and scrutiny. The budget proposal will go through three stages of
   readings at SSLA and at the stage of third reading, the proposal will be approved, with or
   without amendments. With the approval of the budget, spending agencies can legally start
   implementing it.

2.2      The State Level
a) State Planning and Development Committee (SPDC): This is a permanent committee
   that essentially deals with overall state planning issues. It is located in the State Ministry of
   Finance (SMoF) as the ministry responsible for overall planning in the State. The
   membership of this Committee includes key technical personnel of the State Ministries, a
   representative of the United Nations (UN) and other donor agencies or projects, a
   representative of NGOs, the chairperson of the Specialized Committee of the State
   Legislative Assembly (SLA), CBOs and special interested groups. It is usually constituted
   by the Governor through a State decree.

      SPDC is a planning and development policy making body, which is accountable to the
      Council of Ministers. SPDC holds four meetings in a year: one annual review meeting – for
      programming and budgeting at the end of the year (in December); and three quarterly
      review meetings – for reviewing progress/monitoring after every three months (at the end of
      March, June and September).

      Its main responsibilities are:
       Overall coordination of the state planning process involving NGOs and the UN agency
          as well;
       Ensuring that GoSS policies, priorities, budget ceilings & other directives are
          incorporated at all levels;
       Ensuring that State Strategic and Annual Plans and Budgets are made and approved;
                                                                                                  9
        Monitoring, evaluation and reporting on plan implementation;
        State capacity development for planning and budgeting;
        Resource mobilization for the implementation of plans;
        Any other task to be assigned by the Council of Ministers or the Governor.

    Table 3: Membership of SPDC

Membership of SPDC
     i.    The State Minister of Finance, Trade & Industry – Chairperson
    ii.    The Planning Unit in the Ministry of Finance, Trade & Industry - Secretariat;
   iii.    The Director Planning in the Ministry of Finance - Secretary to the Committee.
   iv.     All Director Generals - Members
    v.     Chairperson of Specialised Committee of the State Legislative Assembly –Observer
           Member
  vi.      Representative of Counties – Member (DG LG)
  vii.     A representative of NGOs – Observer Member
 viii.     A representative of UN Agencies – Observer Member
  ix.      A special interest member - Chairperson of a Women Group – Member for Gender
Notes:
i. County Commissioners may be invited to the meetings.
ii. The Governor may participate in any meetings; but will attend as Chief Guest at the annual
        and half-yearly meetings.
iii. GoSS officials and representatives of major donors and NGOs may also be invited to these
        half-yearly and annual meetings.
iv. The SPDC Chairperson decides on i and iii above.


b) State Planning Task Force (SPTF): SPDC is supported by a technical branch called the
   State Planning Task Force, which consists of the Director of Planning of SMoF and co-
   opted technical members from other ministries and partners. Most of SPDC‟s work takes
   place in this Task Force. It is a team of technical staff with the role of actual preparation of
   annual and mid-term plans and budgets. The membership includes: technical staff from
   state ministries; chaired by the DG or Director of Planning, SMoF; other state institutions;
   County representatives; and development partners in their respective sectors.

c) State Budget Sector Committees 2 : There are six State Budget Sector Committees
   under the umbrella of SPDC. Each sector is chaired by the Director General (DG) of the key
   Ministry in most cases, with a co-chair from a development partner working in the State.
   The membership of SBSC includes Director Generals and Directors of Planning of Ministries,
   NGOs, UN and other agencies, CBOs, special interest groups (such as women groups,
   youth groups and PWDs) and County representatives. Like BSWGs of GoSS, SBSCs also
   hold periodic meetings to discuss their respective sector priorities, activities and financial
   implications. It is very important to note that at the State level, Counties are represented in
   all the sectors. This is to ensure that County development issues are captured by each
   sector and that the Counties are well informed about policies and plans of the State
   ministries that are relevant to the Counties. The composition of SBSCs is as follows:




2The word State Budget Sector Committees is in some States used interchangeably with State Budget Sector Working
Committees.
                                                                                                                   10
Table 4:        Composition of the SBSCs

  S/N               Sector                  Institutions                County Institutions
                                                                      falling under the Sector
 1         Accountability and       State Ministry of Finance           General
           Economic Functions       State Ministry of Information        Administration
                                    Anti-Corruption Commission
 2         Education                State Ministry of Education,        Education
                                     Science and Technology
 3         Health                   State Ministry of Health            Health
                                     HIV/AIDS Commission
 4         Natural Resources        State Ministry of Agriculture,      Agriculture
           and Humanitarian          Forestry, Wild Life and             Social Development
           Affairs                   Fisheries
                                    Ministry of Social
                                     Development and Religious
                                     Affairs
                                    Land Commission
 5         Physical                 Ministry of Physical                Public Works
           Infrastructure            Infrastructures
 6         Public                   Secretariat General                 General
           Administration and       Ministry of Local Government         Administration
           Rule of Law               and Law Enforcement
                                    State Legislative Assembly
                                    State Department of Legal
                                     Affairs


d) State Budget Sector Planning Task Force (SBSPTF): This is a team of technical staff with
   the role of actual preparation of a plan and budget for the sector concerned. The
   membership includes: technical staff; chaired by the technical head of one of the member
   ministries; other institutions; and special interest groups (Gender, youth, HIV/AIDS, PWDs).
   The responsibilities include: overall coordination of the planning process at their levels
   resulting in drawing Strategic and Annual Budget Plans; monitoring, evaluation and
   reporting on plan implementation; capacity development for planning and budgeting; and
   resource mobilization. The specific roles are:

        Setting the development vision, mission, goals, objectives & targets;
        Setting up development priorities;
        Ensuring that GoSS policies, priorities, budget ceilings & other directives are
         incorporated at their levels;
        Mobilizing, collecting and management of data for planning;
        Ensuring that strategic plan is made and regularly reviewed according to guidelines;
        Mobilizing resources for implementation of the plan;
        Ensuring that annual plans and budgets are made according to guidelines and
         requirements;
        Providing necessary guidelines, information and technical assistance on planning to all
         units under their jurisdiction;
        Coordinating the planning and implementation process including NGOs, UN agency and
         other development partners plans at their levels
        Monitoring progress of plan implementation through regular meetings, reporting, visits
         etc
                                                                                               11
      Collaborating with relevant partners such as NGOs, UN, and GoSS on technical issues
      Regular reporting of progress and general accountability to upper committees
      Any other task to be assigned by authorities

   The meetings of SBSPTF include: one annual review meeting – for review of progress and
   programming and budgeting at the end of the year (December); three quarterly review
   meetings – for review of progress after every three months (at the end of March, June and
   September); and may hold extra-ordinary meetings as may be required.

2.3    Local Government Level
The planning responsibilities of all the key stakeholders involved in the planning process at the
LG level are detailed in the planning steps and process. Below is an overview of the major
institutions and planning responsibilities at the local government level.

Table 5:        Planning and Budgeting Institutional Roles at Local Government Level
       Institution                  Major Planning and budgeting Responsibilities
Legislative Organs
County Legislative          Scrutinizing and approval of the County Strategic Plan
Council                     Considering of project proposals (CAP) to be implemented in
                              each year (to be included in the County annual plan and budget
                              as well as those to be submitted to other potential funding
                              sources (CDF, development partners, NGOs etc..)
                            Scrutinizing and approval of the annual Plan and Budget
Council Committee           Review the final version of the draft County Strategic Plan as
responsible for planning      well as the annual plan and budget and report back to the full
and budgeting                 Council
Executive Organs
County Commissioner         Political head of the County;
                            Chairs the County Executive Council;
                            Convenes planning preparation meeting and planning and
                              budget conference(s)
                            Endorses the County Strategic Plan (with the chairperson of the
                              Legislative Council)
County Executive            Conduct County SWOT analysis
Council (headed by the      Responsible for County visioning and goal setting
Commissioner and            Allocating the County resource envelope to the County
comprised of all the          Departments
head of departments)        Reviews and discusses the County Strategic Plan as well as the
                              annual plan and budget and forward to the Legislative Council
                              for approval
County Executive            Chief Administrative Officer;
Director                    Facilitate planning and budget conference(s) with support from
                              Planning Unit
                            Participate in the State Budget Sector Committees
                            Sharing of the approved County Strategic Plan as well as
                              annual plan and budget with the State for incorporation.

                                                                                              12
      Institution                 Major Planning and budgeting Responsibilities
County Planning Unit       Spearheading and overall coordination of the planning and
                            budgeting function: dissemination of the planning information to
                            Boma and Payam levels; Boma and Payam level consultations,
                            collection of secondary data; service provider analysis; and
                            SWOT analysis;
                          Facilitate a meeting to orient the Planning Facilitation Team
                          Compile and refinement of the (draft) County Strategic Plan
                          Compile County Annual Priorities (CAP)
                          Compiling of the annual plan and budget
County departments        Technical support to the planning process;
                          Gathering information from secondary sources;
                          Conduct service provider analysis;
                          Consolidation of department objectives, outputs, and priority
                            projects to be included in the Strategic Plan;
                          Review of previous years‟ performance and identification of
                            priorities to be implemented in the County
                          Participation in the State Budget Sector Committees;
                          Elaborating how they intend to use the resources allocated to
                            the department
                          Prepare investment profiles for construction and civil works.
Participatory Planning Structures
Planning Facilitation     Dissemination of the planning information to Boma and Payam
Team (specifically          levels
formed to facilitate the  Facilitating Boma and Payam level consultations
participatory planning    Produce Payam Action Plans
process)
Payam Development         Participation in Payam level consultation meetings
Committee                 Responsible for collecting information for planning from Boma
Payam planning task       Responsible for day to day coordination of the planning process
force (sub-committee of     at Payam level
the PDC)                  Representing the Payam in the County level planning meetings
Boma Development          Participation in Payam level consultation meetings
Committee




                                                                                           13
Part B:       The Planning Process
Part B, the Planning Process is divided into three chapters:
a) County Strategic Planning Process;
b) County Annual Plan and Budgeting Process;
c) Execution and Monitoring of County Plans and Budgets.

In each of the chapters, a summary of the stages, steps and activities is outlined before being
described and elaborated.


Chapter 3 County Strategic Planning Process
3.1    Overview of the Strategic Planning Process and Mandates
Table 6:      Overview of the Strategic Planning Process and Mandates

  Timing              Stages and Step                           Responsibility
Stage 1: Administrative Preparation
January     Step      1:   Mobilization and       Organized by the County Executive Director
            orientation of the Planning           and facilitated by the County Planning Unit
            Facilitation Team
January     Step 2: Strategic planning          Convened by the County Commissioner and
            preparation meeting                 facilitated by County Executive
                                                Director/Planning unit
January      Step 3: Disseminate the planning Coordinated by the County Planning Unit and
             information to Boma and Payam disseminated by Planning Facilitation Team
             levels
Stage 2: Information Gathering and Needs Assessment
February     Step 4: Boma participatory Coordinated by the County Planning Unit and
             planning processes                 conducted by Planning Facilitation Team
February/    Step 5: Payam participatory Coordinated by the County Planning Unit and
March        planning processes                 conducted by Planning Facilitation Team
March/April Step 6: Information gathering The Planning Unit supported by Department
             from secondary sources (data Heads
             bases, sector IMSs, CRMA)
March/April Step 7: Service provider analysis The Planning Unit supported by Department
                                                Heads
April        Step 8: SWOT analysis              County Executive Council
Stage 3: Strategic Planning Consolidation and Prioritization
May          Step 9: Visioning and goal setting County Executive Council
             Step 10: Compiling of the draft Planning Unit supported by the County
             County Strategic Plan              departments
May          Step 11: Planning conference at Convened by the Commissioner and
             County level                       facilitated by County Executive
                                                Director/Planning Unit
May          Step 12: Refinement of the Planning Unit with support from County
             County Strategic Plan (including departments
                                                                                                14
    Timing           Stages and Step                                                Responsibility
             CAP for Year 1)
Stage 4: Finalization and Legislative Approval
June         Step 13: Discussion of the                         County Executive Council
             County Strategic Plan (including
             CAP for Year 1)
       th
June 30      Step    14:   Scrutinizing  and                    Scrutinizing by the committee responsible for
             approval of the County Strategic                   planning and budgeting and approval by
             Plan (and consideration of CAP                     County Legislative Council
             for Year 1)
July         Step 15: Sharing the approved                      County Executive Secretary
             County Strategic Plan with the
             State



3.2      Stage 1: Administrative Preparation
The administrative preparation stage has three steps:
 Step 1: Mobilization and orientation of Planning Facilitators
 Step 2: Strategic planning preparation meeting
 Step 3: Dissemination of the planning information to Boma and Payam levels

3.2.1 Step 1: Mobilization and orientation of the Planning Facilitation Team
Before the start of the planning process (in January), the County Executive Director should
mobilize and organize a meeting of the Planning Facilitation Team (PFT). The PFT should be
composed of all heads of departments, technical personnel and other co-opted members from
development partners and NGOs. This meeting should be facilitated by the Council Planning
Unit. Because in some Counties the Council Planning Units are either not constituted or are
institutionally weak, it may be useful for the County to request for technical support
(backstopping) from the State Ministry of Local Government (and Law Enforcement).

The objectives of the meeting are to:

a. Identify the people that are available to facilitate the planning process at the Boma and
   Payam levels in the County (mobilize the Planning Facilitation Team);

b. Discuss members‟ competencies and opportunities;

c. Identify the skills, knowledge as well as system gaps and challenges;

d. Orient the Planning Facilitation Team on the planning guidelines and equip them with the
   required skills and knowledge to facilitate the participatory strategic planning process;

e. Seek for technical support from the State (and/or other agencies) in case of insufficient in-
   house capacity3;

3For example the County can seek support from the Community Development Officers trained by the State Ministries of Social
Development and Religious Affairs.
                                                                                                                          15
f.     Develop a draft schedule for undertaking different stages and activities of the planning
       process;

g. Form (sub) teams for facilitating Boma and Payam-level consultation (i.e. responsibility
   assignment);

h. Identify the resources needed for facilitating the participatory planning processes;

i.     Plan for the organization of a Budget Call Consultation Meeting.

The proceedings of this step are recorded in the planning process section of the County
Strategic Plan.

3.2.2 Step 2: Strategic Planning Preparation Meeting
In January, after the Planning Facilitation Team has been mobilized and oriented, the County
Commissioner should convene a strategic planning preparation meeting. The strategic
planning preparation meeting is facilitated by the County Executive Director with support from
the Planning Unit.

The participants of the strategic planning preparation meeting should include: County
Commissioner (Chair), Legislative Council Chairpersons, the staff of the Planning Unit, the
heads of all the County departments, technical personnel of the County departments, and
representatives of the UN Agencies, donor partners and NGOs/CBOs/CSOs.

The objectives of the strategic planning preparation meeting are to:

a)     Explain the rationale and process of the strategic planning process;
b)     Discuss and agree on the schedule of the participatory planning process;
c)     Identify the costs and funds available for strategic planning4;
d)     Get political will and buy in for the County strategic planning process;

The proceedings of this step are recorded in the planning process section of the County
Strategic Plan.

3.2.3 Step 3: Disseminate planning information to Boma and Payam levels
The County Planning Unit is responsible for coordinating the dissemination of the planning
information as discussed and agreed during the strategic planning preparation meeting to the
Boma and Payam levels in January. The actual dissemination of the planning information
should be done by the Planning Facilitation Team.

The objectives of disseminating the planning information to Boma and Payam levels are to:
a) Publicize the planning guidelines to all Boma and Payam;
b) Publicize indicative dates of when the planning meetings will be held in each Boma and
   Payam;

4   The County needs to estimate costs for strategic planning exercise and reflect them in its own annual plan and budget.
                                                                                                                             16
c) Enable the Boma and Payam levels to start preparing for the planning process in advance.
   The members of the Planning Facilitation Team should use the opportunity to arrange Boma
   and Payam level planning meetings.
d) Ensure that all the community members especially the opinion leaders as well as the
   vulnerable groups are informed of the anticipated planning processes.

Information should be disseminated using a mix of strategies applicable to a given Boma and
Payam including:

a)   Making announcements in the Boma and Payam meetings;
b)   Organizing meetings at Boma and Payam level to explain the planning processes;
c)   Displaying information on notice boards in public places;
d)   Making announcements in churches and mosques and other public gatherings.

The proceedings of this step are recorded in the planning process section of the County
Strategic Plan.

3.3     Stage 2: Information Gathering and Needs Assessment
The information gathering and needs assessment stage has five steps:
 Step 4: Boma participatory planning process;
 Step 5: Payam participatory planning process;
 Step 6: Information gathering from secondary sources.
 Step 7: Service provider analysis; and
 Step 8: Strengths, Weaknesses, Opportunities and Threats (SWOT) analysis.

3.3.1 Step 4: Boma participatory planning processes
It is of paramount importance that consultations start from the Boma level. However, given the
limited capacities at the County level in terms of financial and human resources, time and
facilitation skills, it may not be feasible in the short-run to hold participatory planning processes
in all Bomas across all Counties. It is therefore proposed that universal in-depth consultations
be held at the Payam level (see step 5 below).

Nevertheless, where it is practical, counties are encouraged to conduct Boma level
consultations during February to prepare the respective Bomas to effectively participate in the
Payam level participatory process. The Planning Unit is responsible for coordinating this step
and the Planning Facilitation Team for executing it.

The process should involve:

a) Posting public notices about the consultative meetings i.e. in public places such as
   churches, mosques, Boma offices, chief‟s offices and making announcements at public
   gatherings.

b) Meeting of individuals from the villages at the Boma level. The participants should include all
   interest groups that make up the Boma including traditional leaders; men, women, boys and
   girls as well as development agencies working within the Boma.

                                                                                                  17
c) Brainstorming on issues that concern the Boma and make priorities using methodologies
   that would ensure maximum contribution of those in attendance. The methods that could be
   used are elaborated in Step 5 below.

The output at Boma level includes a list of Boma needs/problems and proposed projects to be
further discussed at the Payam level.


3.3.2 Step 5: Payam participatory planning processes
Payam level consultations should be conducted in the months of February and March. The
Planning Unit is responsible for coordinating this step and the Planning Facilitation Team for
executing it.

The participation at Payam level must be as inclusive as possible where all interest groups that
make up the Payam must be involved in the exercise and given an opportunity to contribute.
The participants should include:
a) Boma level representatives including members of Boma Development Committees (where
   they exist); Boma (Traditional Authority) Chiefs; and individual community members (men,
   women, boys and girls);
b) Members of Payam Development Committees (where they exist);
c) Representatives of development partners and NGOs that work or plan to work in the area

The activities at the Payam level participatory planning process (consultations) include:
a) Pre-planning meeting;
b) Payam profiling;
c) Analysis of Payam level problems;
d) Identification and prioritization of projects;
e) Identification and mobilization of resources (local and external) to address the problems
   (implement the strategies) – this enables the community members to decide on what actions
   they can take as a community on their own using resources at their disposal;

a) Pre-planning meeting
A pre-planning meeting should be organized by the Planning Facilitation Team. It provides an
opportunity to: agree on when and where to meet with different groups of people; identify the
best time for Payam meetings; and promote ownership of the plan. These meetings should be
held at least one week before the main planning period.

The objectives of the pre-panning meeting are to:
a) Identify the main livelihood groups to take part in the planning process;
b) Identify the background information to be collected or updated about the Payam;
c) Develop a timetable/schedules of meetings for the planning period; and
d) Form a Payam planning task force as a sub-committee of the Payam Development
   Committee. The task force at the Payam level would be composed of a few members of the
   PDC that will be responsible for the day to day coordination of the planning process at the
   Payam level and representing the Payam in the County level planning meetings.



                                                                                             18
b) Payam profiling
Payam profiling is the process through which the basic information about the Payam is collected
by the Planning Facilitation Team. This can be done using a number of tools and methods. For
example Payam profiling can be conducted using a mapping exercise(s).

The objectives of a mapping exercise(s) are to:
a) Identify the key natural resources available in the Payam (water bodies, soils, forests etc.);
b) The social services existing in the Payam (schools, health units, water sources etc.); and
c) Problem areas and areas of opportunity.

The Facilitator should ask the participants to draw a map of their Payam including the Bomas.
The following should be captured by the map:

a) Natural resources that are of value to the community e.g. soil, water bodies, vegetation,
   animals/birds etc. Identify the different uses of these natural resources and who has access
   to them. The discussion should also address resources that are threatened (degradation,
   depletion, erosion, pollution etc.) and opportunities that may exist.
b) Land use patterns (gardens, location of houses etc.)
c) Social services (schools, health units, water sources, sanitation, churches, mosques);
d) Other infrastructures (roads, bridges, drainage channels, markets, playgrounds, industries
   etc.)

The output should be used to write the profile of the County (section 1 of the County Strategic
Plan).

c) Analysis of Payam level problems
Before identification of the projects to be implemented, the Payam must first identify the
problem(s) that the project is intended to address. The problem(s) must be thoroughly analyzed
to identify its root causes and how it affects different sections of the community. Problem
analysis helps the identification of possible solutions that could either be implemented at Payam
or County level. Wrong problem analysis will negatively impact on the success of the
interventions. The project may end up treating the symptoms of the problem other than its root
causes.

Hence problem analysis involves looking at perceived problems and finding the root causes of
these problems. A problem tree could be used to ensure participation and in-depth analysis of
the problem. For a community problem to be addressed correctly, we need to find out what
causes the problem and the possible effects.

         Cause(s)                           Problem                                 Effect(s)




                                                                                                    19
Figure 7:     Example of a Problem Tree

                               Lack of income

      High levels of                                   Little time worked
      morbidity (sickness)



                             Effects of the Problem




                                                         Poor Health of the
                                 The Problem
                                                         People in the area




                                 Root Causes




   Lack of safe drinking      Inadequate access to                       Poor access to the health
    water                       health services                             facilities

   Poor hygiene and           Lack of nutritious                         High prevalence of
    sanitation                  food                                        HIV/AIDS




                                                                                                 20
Identification and prioritization of projects

From the problem analysis above, the participants should be requested to brainstorm the
possible projects that could be implemented to address the root causes of the problem.

It is important to clarify to community members the type of projects that are eligible to be
implemented by the County (positive list) and those that are not eligible (negative list). The
positive and negative lists will be developed and communicated to the counties. However, it
should be emphasized that counties should finance „public goods‟ not single family or
investments that benefit individuals (private goods).

From the problem tree above, the possible projects could be:

Table 8:        Examples of Projects that can be Identified

  No.      Project                                                Example of a symbol
  1        Construction of water sources


  2        Construction of primary health care unit


  3        Construction of community access roads


  4        Hygiene and sanitation campaigns


  5        HIV/AIDS awareness campaigns




There are usually many ideas for projects at Payam level. However, scarcity of resources
means that all of them cannot be implemented at the same time. This requires the process of
prioritization. Prioritizing of projects could be done using ranking matrices like pair wise
ranking.

Steps of pair-wise ranking
a) Note the selected projects on a separate card. In case of an illiterate community, local
   objects can be used to represent the selected projects.
b) Place two of these projects in front of the community and ask them to choose the more
   favored preference, and give reasons for the choice. Mark down the response in the
   appropriate box in the priority-ranking matrix.
c) Ask whether the other of the two preferences is in any respect more important I more
   popular than the first. Note down the criteria in the ranking criteria matrix.
d) Present a different pair and repeat the comparison.
e) Repeat steps (b) to (d) until all possible combinations have been considered (all boxes of
   the matrix have been filled)

                                                                                           21
f) List the preferences in the order in which the community has ranked them by sorting the
   cards (or objects) in order of priority.
g) Check with the community whether any preferences have been omitted from the list. If there
   are any, place them into the appropriate position in the ranking table.
h) As a useful cross-check to the responses, complete the ranking session by asking the
   respondents (community) about the most favored preference in the list (e.g. "If you could
   implement only one project which one would you choose?)

Table 9:        A Worked Example of Pair Wise Ranking

                HIV/AIDS    Hygiene and   Construction   Construction                  Score   Rank
                awareness   sanitation    of             of   primary   Construction
                campaigns   campaign      community      health care    of water
                                          access         unit           sources
                                          roads
Construction                                                                           4       1
of      water
sources
Construction                                                                           3       2
of   primary
health care
unit
Construction                                                                           2       3
of
community
access
roads
Hygiene and                                                                            1       4
sanitation
campaigns
HIV/AIDS                                                                               0       5
awareness
campaigns

From the illustration above, the scores given indicate how many times each item has appeared
on the table. The matrix enables the community to choose the most urgent of the identified
projects.

The following factors must however be considered in prioritizing projects:
a) Size and proportion of the population to be served by the project;
b) Whether the project complements development activities in the area;
c) Location of the project in relation to the beneficiaries;
d) Whether there are similar projects being carried out in the area and whether or not they are
   successful. The feasibility of the selected technological option.
e) Availability of resources to carry out the project;
f) Project maintenance and sustainability.

d) Identification and mobilization of resources (local and external) to address the
   problems (implement the strategies)

                                                                                                   22
A resource is any physical or non-physical thing that can be utilized to satisfy a need – it can be
human or non-human. Community projects can be implemented using resources from a wide
range of sources. These could include:
a) Community contributions
b) Donations from donor agencies and NGOs
c) Grants from the County, State or GoSS

The above means that resources could be either local or external. However, the facilitators
should help the Payam to identify resources they could mobilize locally. These include materials
that are available within the community and that can be mobilized to be used for the projects
e.g. building materials like stones, sand, bricks etc.
The advantages of using local resources include:
a) Promoting self reliance and builds community capacity. At this stage, the facilitator should
    help the community members to identify the projects they can implement on their own
    without the involvement of the County level;
b) Encouraging community participation;
c) Reducing the cost of the project; and
d) Ensuring sustainability.

At the end of step 5, Payam participatory planning process, the members of the Planning
Facilitation Team should produce a Payam Action Plan summarizing: the Payam Profile; the
Problems Identified and Analyzed; the Projects Identified and How they were prioritized and
indication of what projects will be implemented using resources at the Payam level. The Payam
Action Plan should be submitted to the County Planning Unit for use in the development of the
County Strategic Plan.




                                                                                                23
Format 10: Payam Action Plan
Preliminaries
    Payam Name
    County Name
    State Name
    Planning Period

1 Payam Profile
 Physical features: vegetation, soils etc..
 Social economic status: population, number of Bomas and Villages, Livelihoods,
   Infrastructure (schools, health care, water supply)

2 Problem Analysis
 Problem                 Causes                  Effects                 Proposed Projects




3 Prioritized Projects and Funding
 Projects        (in Source of Funding
 order of priority)
                      Payam            County              CDF                Others




3.3.3 Step 6: Information gathering from secondary sources
The information captured from the community consultations (primary data) needs to be
complemented with data from the existing sources (secondary data) at both the Payam and
County levels during the months of March and April. Gathering of information from secondary
sources should be done by the Planning Unit with support from County Departments.

The objectives of collecting information from secondary sources are to:
a) Establish a comprehensive and valid current situation per sector including: service coverage
   levels; poverty and livelihood issues and trends for the different poverty categories; as well
   as Payam specific issues.
b) Capture previous and ongoing performance and interventions by County departments,
   NGOs/CBOs and any other stakeholder.

The potential sources of secondary data include:
a) Service delivery units (e.g. schools and health units);
b) The County Departments;
c) State level departments;
d) Development partners and NGOs. For example the Crisis and Recovery Mapping Analysis
   (CRMA) project supported by UNDP is collecting and analyzing secondary data and
                                                                                              24
     community perceptions on human security indicators 5 . Other development partners from
     which secondary data can be collected include: UNICEF and UNHCR.

To properly analyze and use data from some sources (e.g. the one generated by the Crisis and
Recovery Mapping and Analysis Project – CRMA), the County level staff may need to be
technically backstopped.

3.3.4 Step 7: Service Provider Analysis
It is important to know what organizations (service providers) are operating in the County so as
to understand their capacity to contribute to the implementation of the County Strategic Plan.
The service providers could include:
 Development partners (bi-lateral and multi-lateral agencies)
 International and local NGOs;
 CBOs
 Churches
 Private sector

During the months of March and April, the County Planning Unit with support from the
respective department heads should find out about service providers in the County as a whole
and the respective departments in particular using questions like:

a)   Who are they?
b)   What do they do?
c)   Who are the beneficiaries?
d)   What is the area of operation?
e)   What have they contributed towards improving well-being of the community?
f)   What challenges do they face?
g)   How can they improve their services?
h)   How can they contribute towards implementation of the County Strategic Plan?

This information could be captured from either secondary data (from step 6 above) or through
interviews with the service providers.

At the end of this step, the County should have:
a) A list of all the service providers in the County, areas of operation (scope and geographical)
    and target groups; and
b) An understanding of the capacity of individual service providers to contribute to and
    implement the County Strategic Plan.

This information could be covered using format 11 below:




5 The CRMA provides a common information generation and sharing platform between the GoSS, the State, local governments
and development partners using digitized tools, aiming at strengthening planning, coordinating and monitoring at respective
levels of government.
                                                                                                                            25
Format 11:     Service Provider Analysis

No.          Service        Relevant     Main          Geographical Challenges    Mitigation
             Provider       Sector       Activities    Coverage     being faced   Measures
                            department                 and Target
                            of the                     Group
                            County




The service provider analysis is incorporated in the County Strategic Plan – as part of the
County Profile.

3.3.5 Step 8: SWOT Analysis
The objective of the SWOT analysis is to identify and analyze the strengths and opportunities
(County resource endowments and potentials – human, financial and material); as well as the
weaknesses and threats (core challenges) as the basis for designing appropriate strategies.

During the month of April, the County Executive Council with technical support from the
Planning Unit brainstorms on Strengths, Weaknesses, Opportunities and Threats of the County
based on inputs from the community consultations, review of secondary data and service
provider analysis.

For each of the major weaknesses and threats the technical committee discusses the possible
causes and potential strategies of addressing them.

For each of the major strengths and opportunities, the technical committee discusses on how
they can be exploited to improve County performance and service delivery obligations – start
the process of designing strategies.

The SWOT analysis should be made using the format 12 below:

Format 12:     SWOT Analysis

               Positives                                    Challenges
Internal       Strengths:                                   Weaknesses:

External       Opportunities:                               Threats:



The SWOT analysis report is incorporated in the County Strategic Plan as part of the problem
analysis.

3.4    Stage 3: Planning Consolidation and Prioritization
The planning consolidation and prioritization stage has four steps:
                                                                                           26
   Step 9: Visioning and goal setting
   Step 10: Compiling of the draft County Strategic Plan
   Step 11: Planning conference at the County level
   Step 12: Refinement of the draft County Strategic Plan

3.4.1 Step 9: Visioning and Goal Setting
Visioning and goal setting at the County level is done during the month of May. This is done by
the County Executive Council with technical support (secretariat) from the Planning Unit.

A vision
a) Is a statement of aspirations, desires or the ultimate aim of the County;
b) Is a picture of the future but perceived in the present;
c) Is the state of being the County would like to create;
d) Is a brief and memorable statement that is inspiring and challenging and describes the ideal;
e) Depicts the value base of the County; and
f) Is not a wish but a real and clear picture.

The objectives of developing a vision are to:
a) Give a direction;
b) Inspire a creative force;
c) Provide the context for the goal and actions; and
d) Give rationale for future actions.

The qualities of a good County Vision are:
a) It remains constant;
b) Conforms to GoSS and State policy;
c) Should be achievable and exactly opposite picture of the current situation;
d) Owned by a Council but contributed to by other stakeholders.

A mission
a) Is a precise statement of why the County exists. It is a broad but clear statement of purpose
   for which the County was set up.
b) Is the County purpose put in a specific statement, which answers the question: What is our
   reason for being? Or why are we here? In other words why is the LG here or existing?
c) Is the purpose of statement that states the boundaries of the organization i.e. what it stands
   for and brings out unique characteristics of the County.
d) A mission statement provides a basis for strategic planning and decision making. It tries to
   answer the question; why is the County undertaking development planning?

The characteristics of a mission statement are:
a) Smaller than a Vision;
b) Broad in nature;
c) Focus on people not outputs;
d) Usually embodies the values of the local government;
e) Specifies what is to be done i.e. what the County offers to the people;
f) Precise, concise, accurate and clear;
g) Clearly stipulates the target group;
h) Stipulates competencies;
i) Comes from the results of the situation analysis; and
j) Be evolved by all stakeholders.



                                                                                              27
A goal
A goal is a broad and a long-term aim that can be achieved within a specific geographical area.
It provides standards and values against which we measure the success of the County.

The characteristics of a goal are:
a) Inspirational but realizable in a time period of 1-3 years;
b) Responsive to key needs of the community as identified in the situation analysis;
c) States those end results with which we can measure the success of the County;
d) Should relate to long-term goals of our partners in development;
e) Should relate to GoSS and State goals and visions;

Objectives
This is a specific statement of the desired accomplishments of the County. County objectives
identify and quantify the conditions to be created to solve the causes of the problems earlier
identified and analyzed. Objectives describe the conditions necessary in moving towards the
County goal. Objectives must be clearly set. A County without clearly set objectives is like a
vehicle without a driver. A project objective must be:

S      Specific
M      Measurable
A      Achievable
R      Realistic
T      Time-bound

Formulating of a draft County vision, mission, goal and objectives should be done by the County
Executive Council based on the findings of the information gathering and needs assessment
stage. Because, the vision, mission, goals and objectives have to be owned, they have to be
discussed and agreed upon during the County planning conference. Thereafter, the residents of
a County should be informed about the vision, mission, goal and objectives during the
dissemination of the County Strategic Plan. The County vision statement, mission, goal and
objectives could also be displayed at strategic locations in the County.

3.4.2 Step 10: Compiling the Draft County Strategic Plan
Once the problems have been analyzed and the draft County vision, mission, goal and
objectives set, the Planning Unit with support from each department will be able to identify
crucial issues that require immediate attention and to propose a set of projects and priority
activities to address the issues basing on the results of the Boma and Payam level consultations.

In doing so, the Planning Unit and departments need to be aware of any priority sectors of
GoSS and/or the State government for the medium term and prioritize strategies and activities
in advance. This should be done in a manner that County department plans inform and benefit
from the relevant State sector plans.

Hence projects and priority areas, which are complementary with the government‟s (State and
GoSS) priority sectors/departments, will be given special focus.



                                                                                              28
The Planning Unit and each department should ensure that the prioritized activities are realistic,
consistent with the community wishes and can be implemented given the available financial,
human and time resources (based on previous experiences).

The departmental objectives, outputs and activities as well as indicative costs (using standard
costs per project and based on previous releases) can be presented as per format below. The
indicative source of funding could include: the State and GoSS, the CDF (to be forwarded to the
Constituency Development Committee), local resources as well as development partners.

Table 13:      Consolidation of Department Priorities to be Included in the Strategic Plan

Objectives Outputs Year 1                    Year 2               Year 3               Indicative
                                                                                       Source of
                                                                                       Funding
                                                                                       (County,
                                                                                       State,
                                                                                       GoSS
                                                                                       Donors
                                                                                       etc..)
                         Projects Costs      Projects Costs       Projects Costs



Total

The County Planning Unit should ensure that the administration costs of all the proposed
investments are put into consideration and budgeted for. For example, if the County plans to
construct new primary health care centers (constructing of buildings and equipping them), it
should also consider how the staff will be recruited and drugs procured. Therefore as part of the
County Strategic Plan, the Planning Unit should estimate the amount of resources required in
the medium term covering both investment and administration costs of projects as presented in
format 13 below.




                                                                                               29
Table 14:     Resources Required to Implement the County Strategic Plan

Department              Year 1      Year 2      Year 3       Indicative Source of Funding
                                                             (County, State, GoSS, Donors)
Capital Investments
General
Administration
Education
Health
Agriculture
Public works
Social development
Sub-total

Administration/
Recurrent Costs
Salaries
Operating expenses
Sub-total

GRAND TOTAL

The Planning Unit will use the information gathered from the previous steps to compile the draft
County Strategic Plan as per County Strategic Plan Format attached.

The Draft County Strategic Plan will be presented, discussed, substantiated and validated
during the Planning Conference at the County to be held in May.

3.4.3 Step 11: Planning conference at County level
During the month of May, the County Commissioner will convene the planning conference. The
planning conference will be facilitated by the County Executive Director with support from the
Planning Unit.

The participants of the planning and budget conference include:
a) All the Council technocrats, especially the technical team;
b) All the Councillors;
c) County Development Committee (CDC) members – where they exist;
d) Payam representatives (Payam planning task force);
e) Representatives of traditional authorities;
f) Representatives of special interest groups (women, youth, PWDs, widows/widowers, war
   veterans, etc)
g) Development partners including UN agencies, NGOs/CBOs/CSOs, private sector

The objective of the planning and budget conference at the County level is to discuss and agree
on the draft County Strategic Plan over the next three years as consolidated by the Planning
Unit.


                                                                                              30
Before the planning conference is convened, the Executive Director will convene a preparatory
meeting with the Planning Unit and the heads of County departments, with the attendance of the
Commissioners if possible. The following will be decided in this meeting:

a)   Date;
b)   Participants;
c)   Venue;
d)   Equipment and materials necessary for the meeting;
e)   Modes of transport for participants;
f)   Arrangement for inviting (hiring) external facilitators, if necessary;
g)   Allocation of organizational responsibilities; and
h)   Expenditures and allocation of funds.

Since there is a likelihood that community consultations at the Boma and Payam level may not
be carried out or may not be conducted properly due to logistical and other challenges, the
planning conference will draw participants from the Payam level to serve as an alternative
avenue to ensure the articulation of needs and views from different segments/areas of the
County.

During the planning conference, there should be presentations, discussions and validations of
the County profile, County problem analysis and County strategic plan for the next three years.

Format 15: Model Agenda for the Planning Conference
Session 1: Opening
    Introduction of participants
    Objectives of the meeting
    Opening remarks by the Commissioner
Session 2: Presentation of the County Profile
    Presentation and discussion of the physical as well as the socio-economic situation (and
      implications for the County Strategic Plan);
    Presentation and discussion of the service providers
Session 3: Problem analysis
    Presentation and discussion of problem analysis per sector
    Presentation and discussion of the overall County SWOT analysis
Session 4: The Strategic Plan
    Presentation and discussion of the County vision, mission, goals and objectives;
    Presentation and discussion of proposed sector/department outputs and plans (what is
      being proposed to be done over a three year period, broken down into annual plans,
      indicating the tentative costs and expected source of funding)
Session 5: Closing
    Summary of proceedings
    Closing remarks by the Commissioner



3.4.4 Step 12: Refining of the County Strategic Plan
The County Planning Unit will refine the County Strategic Plan using the inputs of the planning
conference for presentation to the County Executive Council. The Planning Unit should also

                                                                                             31
elaborate the CAP for year 1 using the format presented in Chapter 8. The Planning Unit should
be supported by the County departments.

3.5    Stage 4: Finalization and Legislative Approvals
The finalization and legislative approval stage has three steps
 Step 13: Discussion of the County Strategic Plan
 Step 14: Scrutinizing and approval of the County Strategic Plan
 Step 15: Forwarding the approved County Strategic Plan to the State

3.5.1 Step 13: Discussion of the Strategic Plan
During the month of June, the County Executive Council reviews and discusses the County
Strategic Plan as refined by the Planning Unit.

The objectives are to:
a) Check whether the Panning Unit has incorporated all the recommendations of the County
   planning and budget conference (including comments on CAP for Year 1);
b) Make clarifications and incorporate ideas for substantiation

If the County Executive Council is satisfied with the quality of the draft County Strategic Plan,
they forward it to the County Legislative Council for scrutiny and approval.

If they think adjustments are necessary, the draft County Strategic Plan is referred back to the
Planning Unit and the head of the department related to the issue raised by the Executive
Council. A revised County Strategic Plan is then taken back to the Executive Council for
consideration.

3.5.2 Step 14: Scrutinizing and approval of the County Strategic Plan
Scrutinizing and approval of the County Strategic Plan by the County Legislative Council should
be done in June. This is done to ensure that the County priorities to be integrated in the County
annual plan and budget (which is linked to the State annual plans and budgets) are derived from
the approved County Strategic Plan.

The purpose of this step is to get full legislative council inputs and approval of the County
Strategic Plan before it is presented to the State government, donors, NGOs and CDF. The
legislative council should simultaneously consider CAP for Year 1.

The process involves:

a) Issuing of the draft County Strategic Plan: The County Executive Director issues out the
   draft County Strategic Plan to all the council members for review at least one week before
   the council meeting.

b) County Strategic Plan reading: On the first day, the draft County Strategic Plan is presented
   (read) to a full Council by the County Executive Director.          The Chairperson of the
   Legislative Council, upon receipt of the draft Strategic Plan, opens the floor to the Council
   members to make preliminary observations.         Then a motion is tabled to refer the draft
   Strategic plan to a Committee responsible for planning and budgeting.

                                                                                              32
c) County Strategic Plan review: The Committee responsible for planning and budgeting will
   review the final version of the draft County Strategic Plan and report back to the full Council.

d) County Strategic Plan approval: Having reviewed the draft County Strategic Plan, the
   Chairperson of the Committee responsible for planning, presents it to the full Council, with
   findings made by the Committee. The Chairperson then opens the floor for the Council
   members to make observations or comments on the findings of the Committee. If the
   Council is not satisfied with the work of the Committee, the draft document (County Strategic
   Plan) is again referred to the Committee for further consideration and adjustments. If the
   Council is satisfied, a motion is tabled to approve the County Strategic Plan.

e) County Strategic Plan finalization: After the discussion and approval of the County Strategic
   Plan all the amendments should be incorporated by the Planning Unit. The revised County
   Strategic Plan is reviewed by the Chairperson and Commissioner to ensure that all the
   recommended changes have been made. The Chairperson and Commissioner endorse the
   County Strategic Plan.

3.5.3 Step 15: Sharing the approved County Strategic Plan with the State
The County Legislative Council approved County Strategic Plan should be shared with the State
during the month of July by the County Executive Director. The purpose of sharing the
approved Strategic Plan with the State is for conveying community priorities to the State
government, seek technical and financial support from the State government and mobilizing
support from other organizations (donors and NGOs) and funds (including CDF). It should be
noted that the purpose of sharing is neither to approve nor to amend the County Strategic Plan
by the State. Submission to the State should be in both hard copy and soft copy with a
transmittal letter to the State Ministry of Local Government. The State Ministry of Local
Government acknowledges in writing receipt of the submitted County Strategic Plan.




                                                                                                33
Chapter 4            County Annual Plan and Budget
4.1    Overview of the Annual Planning and Budgeting Process
Table 16:     Overview of the Annual Planning and Budgeting Process and Mandates

Timing      Stages and Step                            Responsibility Centre
Stage 1: Annual Planning and Budgeting Preparation – starting in the second year
cycle
April       Step 1: Administrative preparations        County Executive Director supported
                                                       by the County Planning Unit
May         Step 2: Review of previous years‟ County Departments coordinated by
            performance and         identification of County Planning Unit
            priorities
 May        Step      3: Planning      and      budget Convened by the Commissioner and
            conference at County level                 facilitated by County Executive
                                                       Director/Planning Unit
June        Step 4: Discussion of County Annual County Executive Council
            priorities
        th
June 30     Step 5: Consultation/consideration of County Legislative Council
            the County Annual priorities
Stage 2: Coordination with the State Government and GoSS
August/     Step      6: State     Budget       Sector Executive Director and Department
September Committees       (and      State     Budget Heads
            Workshop)
October/    Step 7: Preparation of County plans County Departments coordinated by
November and budgets                                   the Planning Unit

November    Step 8: Budget Hearings with              County departments
            respective Sector Budget Committee
Stage 3: Finalization and Legislative Approval
November Step 9: Discussion of the County Plan        County Executive Council
            and Budget
December Step 10: Scrutinizing and approval of        County Legislative Council
            the annual Plan and Budget
December Step 11: Sharing the approved plan           County Executive Director
            with the State; and feed back to Payam
            and Boma

The above annual planning and budgeting stages and steps are illustrated in figure 17 below:




                                                                                             34
  Figure 17:      Illustration of the Annual Planning and Budgeting Stages and Steps




                                     Stage 1: Annual Planning and Budgeting
                                     Preparations Preparations

                                Step 1:                                    Step 2: Review
                                Administrative                             performance and
                                preparations (April)                       identify priorities
                                                                           (May)




                                                                                     Step 3:
                                Step 5:                 Step 4:
                                Consideration           Discussion of                Planning and
                                of County               County Annual                Budget
                                Annual                  Priorities (May)             Conference
                                priorities (June)                                    (May)




                                                                     Stage 2: Coordination with State and GoSS
Stage 3: Finalization and Legislative
Approval



                                                                 Step 8:                Step 7:     Step 6:
Step 11:          Step 10:                Step 9:                                       Prepare     State
Forwardin         Approval of             Discussion
                                                                 Budget
                                                                                        County      Budget
g to State        Plan and                of plan and            Hearings               Plans and   Sector
and Feed          Budget                  budget                 (Nov)                  Budgets     Committees
back              (Dec)                   (Nov)                                         (Oct/Nov)   (Aug/Sept)
(Dec)




                                                                                                          35
4.2          Stage 1: Annual Planning and Budgeting Preparations
Please note that the administrative preparation and County level planning stages for the annual
planning and budgeting process will only be conducted during the years when the County
Strategic Planning process is not being implemented. This implies that these stages will overlap
with the similar County Strategic planning stages and steps for those years when the strategic
planning process is being implemented6.

The annual planning and budgeting preparation stage has five steps:
 Step 1: Administrative preparations
 Step 2: Review of previous performance and identification of priorities
 Step 3: Planning and budget conference at County Level
 Step 4: Discussion of the priorities by the County Executive Committee
 Step 5: Consideration of priorities by the Legislative Council

4.2.1 Step 1: Administrative preparations
Before the start of the annual planning and budgeting process (in April), the County Executive
Director should organize a meeting composed of all heads of departments, technical personnel
and other co-opted members with support from the Planning Unit to:

a. Orient the planning team on the annual planning guidelines and equip them with the
   required skills and knowledge to conduct the annual planning and budgeting process;

b. Seek for technical support from the State (and/or other agencies) in case of insufficient in-
   house capacity;

c. Develop a draft schedule for undertaking different stages and activities of the annual
   planning and budgeting process;

d. Plan for the organization of a Budget Call Consultation Meeting.

At this stage, the County Planning Unit may request for technical support (backstopping) from
the State Ministry of Local Government (and Law Enforcement).

The proceedings of this step are recorded in the planning process section of the Annual Plan
and Budget.

After the planning team has been oriented, the County Executive Director should convene a
meeting. The participants of the budget call consultative meeting should include: County
Commissioners, Legislative Council Chairpersons, the staff of the Planning Unit, the heads of all
the County departments, technical personnel of the County departments, and representatives of
the UN Agencies, donor partners and NGOs/CBOs/CSOs.

The objectives of the budget call consultative meeting are to:
a) Explain the rationale and process of the annual planning and budgeting process;
b) Discuss and agree on the schedule of the annual planning and budgeting process;

6   Please refer to figure 27 for an illustration.
                                                                                              36
c) Identify costs and funds available for strategic planning7; and
d) Get political will and buy in for the County annual planning and budgeting process.

The proceedings of the budget call consultative meeting are recorded in the planning process
section of the annual plan and budget.

4.2.2 Step 2: Review of previous and current years’ performance and
      identification of priorities
During the months of May, each County department with support from the County Planning Unit
will:

a) Review its budget performance focusing on:
      a. The amount of funds budgeted that were actually received per category (salary,
         operating and capital) and funding source – to determine budget realism;
      b. The amount of funds released that were actually spent per category (salary,
         operating and capital) and funding source – to determine absorption capacity
      c. Explain any variances which should be put into consideration during the planning
         and budgeting for the coming year.

The review of previous year‟s and current year (till April/May) performance should be presented
as per format below

Format 18:            Review of Previous Performance

Expenditure item            Budget         Released         Spent       %age of %age                    of Explanation of
                                                                        budget   releases                  the Variances
                                                                        released spent
Salaries
Operating
Capital
Total

b) Review its physical progress (performance):
      a. Examining the activities that were planned to be implemented during the previous
         financial year;
      b. Documenting the implementation status; and
      c. Documenting any challenges and lessons learnt during the implementation process.

Review of physical progress should be presented as per format below




7   The County needs to estimate costs for annual planning exercise and reflect them in its own annual plan and budget.
                                                                                                                          37
Format 19:     Review of Physical Progress

Planned Activities (Previous FY)              Implementation Status          Remarks




c) Based on the priorities in the County Strategic plan for the year, putting into consideration
   the issues arising from the review above as well as the estimated resources from all
   sources:
      a. Make proposals for the activities to be implemented by the County in the coming
          financial year. This should be in terms of staff salaries, operational costs and capital
          expenses.
      b. Make proposals for the activities that the County should lobby to be implemented by
          the State Agencies within the County – issues that are important and urgent but not
          under the mandate of the County.
      c. Make proposals for the projects to benefit from the Constituency Development Fund
          (CDF).
      d. Make proposals for the projects to benefit from other sources like NGOs

The proposals should be presented using format 20 below:

Format 20:     Proposed Projects to be implemented in the coming year

Proposed       Department      Source of Funding
Project
                               County         State         CDG          CDF           Other




It should be noted that the first year projects in the County Strategic Plan, should constitute the
proposed projects to be implemented in the coming year and the first steps of the County
Strategic Plan and Annual Plan and Budget will overlap.


4.2.3 Step 3: Planning and budget conference at County Level
The planning and budget conference at the County level should be organized during the month
of May.

The Commissioner is responsible for convening the budget conference. Facilitation should be
done by the Executive Director with support from the Planning Unit. The participants of the
planning and budgeting conference are:

a)   All the Council technocrats, especially the technical team;
b)   All the Councillors;
c)   County Development Committee (CDC) members (where they exist);
d)   Payam representatives;
e)   Representatives of traditional authorities;
                                                                                                38
f) Representatives of special interest groups (women, youth, PWDs, widows/widowers, war
   veterans, etc)
g) UN and donor agencies, NGOs, CBOs, CSOs, private sector

The objective of the planning and budgeting conference at the County level is to discuss and
agree on the review of previous performance and proposals as prepared and presented by the
respective departments.


Format 21: Model Agenda for the Annual Planning and Budgeting Conference

Session 1: Opening
    Introduction of participants
    Objectives of the meeting
    Opening remarks by the Commissioner

Session 2: Review of Previous Performance
    Presentation and discussion of budget performance;
    Presentation and discussion of physical performance

Session 3: County Annual Priorities (Projects proposed to be implemented in the coming FY)
    Presentation and discussion of projects to be implemented by the County
    Presentation and discussion of projects to be implemented by the State
    Presentation and discussion of projects to be implemented by the CDF
    Presentation and discussion of projects to be implemented by other partners

Session 4: Closing
    Summary of proceedings
    Closing remarks by the Commissioner




4.2.4 Step 4: Discussion of the County Annual Priorities by the County
      Executive Council
During the month of June, the County Executive Council reviews and discusses the priorities as
agreed from the planning and budgeting conference and as consolidated by the County
Planning Unit as per format presented in Chapter 8.

The objectives are to:
a) Check whether the County Panning Unit has captured all the priorities recommended by the
   County planning and budgeting conference; and
b) Make clarifications and incorporate ideas for substantiation.

The County Executive Council forwards the list of priorities to the County Legislative Council for
further consultation and consideration (not approval)


                                                                                               39
4.2.5 Step 5: Consideration of priorities by the Legislative Council
Consideration of priorities by the Legislative Council should be done in June. This is done to
ensure that the County priorities to be articulated by the respective departments at the State
level are as agreed by the stakeholders at the County level - getting full legislative council inputs
and political support8. In addition, this is done to meet the deadline for submission of projects to
benefit from the CDF. Please not that this is a consultative not an approval process.

4.3      Stage 2: Coordination with the State Government and GoSS
It is important that County level planning is well coordinated with the State, GoSS and other
development partners planning and budgeting processes. For coordination to be realized, there
is need to:

a) Clearly demarcate the planning roles and responsibilities for the different levels per
   sector/department. For example in the education sector, whereas the County level should
   be responsible for construction as well as operation and maintenance of a primary school,
   the State Ministry of Education should be responsible for provision of teachers, instructional
   materials and for technical school inspections. This implies that before a school is
   constructed by a County, the County must coordinate with the State to ensure that the
   teachers will be provided. This would help to avoid the creation of “white elephants”.

b) Clearly indicate the amount of resources to be realized from the different sources. This
   would facilitate the identification and implementation of priorities that are realistic and that
   can be implemented.

c) Communicate and ensure that the community priorities are integrated into the County and
   State plans and budgets. Community members are in position to articulate their needs when
   consulted. In case their needs are not integrated into the County and State plans and
   budgets and implemented, it will set a bad precedence that will constrain the future
   participation in planning and budgeting processes.

d) Capture projects to be implemented in the Counties by all stakeholders using resources
   from all sources including: County local revenues, State and GoSS resources, CDF and
   development partners. This will help to avoid duplication of efforts and enhance rational
   resource use.

Under coordination with the State and GoSS stage, there are three steps:
 Step 6: State Budget Sector Committees
 Step 7: Preparation of County Plans and Budgets
 Step 8: Budget Hearings with MoF and respective Sector Budget Committee

4.3.1 Step 6: State Budget Sector Committees
This step is supposed to be conducted during the months of August and September. It
involves the participation of the relevant County Officials (the Executive Director and/or


8The guidelines for integrated State and County Planning and Budgeting by MoFEP (May 2010) states that “At the County level,
participatory plans setting out the County’s priorities for the following year should be drawn up by 30th June” – page 10.
                                                                                                                           40
Department Heads) in the respective State Budget Sector Committees as well as the State
Budget Workshop.

The objectives of the County officials participation in the State Budget Sector Committees are
to:

a) Understand State sector strategies, objectives and priorities. This will enable the County
   departmental heads to ensure consistence between the County sector priorities with those
   of the State;

b) Inform the State Sector Committees of the priorities identified at the County level for
   implementation using resources at the discretion of the County (retained local revenues as
   well as general grants from the State and County Grants from GoSS);

c) Present and ensure that the priorities identified at the County level for implementation using
   resources from State Agencies are considered and integrated into the respective State
   Budget Sector committees‟ objectives, outputs, work plans and budgets for County level
   expenditure by State Agencies. Since in some cases, the County needs for State level
   interventions may be common, it may be necessary for the Counties to form a common
   negotiation team responsible for advocating for the County level interested during the State
   Budget Sector Committees.

d) Pick any necessary information and new developments relevant to the sectors and feed
   them into the County plan and budget.

4.3.2 Step 7: Preparation of County Plans and Budgets
Preparation of the County plans and budgets is done in October/November, when the
information on the State government‟s resource allocations for the Counties is made available.
The preparation of County budgets and plan step has five activities:

a)   Determining the resource envelope;
b)   Allocating the resource envelope to the County Departments;
c)   County departments elaborating how they intend to use the allocated resources;
d)   Department breaking down the budget per expenditure item; and
e)   Preparation of investment profiles for construction and civil works.

This section describes the process of carrying out each of the activities and provides the
relevant formats/tables. The Consolidated template for production of the County plan and
budget is presented in section 8. This template should be used together with formats annually
issued by Ministry of Finance and Economic Planning to the States and Counties.

a) Determining the County Revenues
The resource envelope is the total level of resources available to the County (details of County
revenues). The County budget figures should be consistent with the figures in the State Budget.

Determining the resource envelope by the Planning Unit with support from the departments
involves:
                                                                                              41
a) Capturing the grants (revenues) from GoSS (the County Development Grant) and the State:
   These should be derived from the County allocations in the State Budget (refer to the
   relevant table in the state budget);
b) Capturing County-level expenditures funded by the State agencies – where State agencies
   will transfer the money to the counties: These should be derived from the State Budget
c) Estimating revenues to be collected and retained by the County

The details of County revenues should be captured using the format below9:

Table 22:             Details of County Revenues

Resources in Sudanese Pounds                                                       Revenue by end of Estimates
                                                                                   September of the for       the
                                                                                   Current FY        Coming FY
A: Transfers from GoSS and the State
General Grant from the State
County Grant from GoSS
             Total Transfers from GoSS and the State
B: County –level Expenditure by State Agencies
Ministry of Education
Ministry of Health
Ministry of Agriculture
Etc…
  Total County-Level Expenditure by State Agencies
C: Revenues Collected by the County
Tax Revenues
        a.
        b.
                                    Total Tax Revenues
Non Tax Revenues
        a.
        b.
                               Total Non Tax Revenues
                 Total Revenues Collected by the County
                          Revenues remitted to the State
Total Revenues Collected & Retained by the County
Total County Resources (A+B+C)

b) Allocating the resource envelope to the County Departments
Allocating the resource envelope to the County Departments is done by the County Executive
Council and involves:
a) Distributing the transfers from the State Agencies to the earmarked departments. For
    example transfers from the State Ministry of Education should be allocated to the County
    Education Department;


9   Please note that the County should only capture resources that will be transferred to its treasury.
                                                                                                               42
b) Distributing the revenues at the discretion of the County (revenues collected and retained by
   the County; and the general State and GoSS grants) to the departments.

c) Distributing the revenues allocated to a department between salaries, operating and capital.
   Departments must ensure that (i) they allocate State transfers to their intended use; and (ii)
   they first allocate funds to cover their salaries and operating costs before making any
   allocations to capital.

Allocation of Resource Envelop to County Departments - County Budget Summary – should be
prepared as per format below.

Table 23:     County Budget Summary

County          Current FY   Coming Financial Year
Department      Expenditure Salaries      Operating                 Capital       Total Budget
                to       end
                September
County
Executive
Education
Health
Agriculture
Grand Total

c) County departments elaborating how they intend to use the allocated resources
County departments elaborating how they intend to use the allocated resources involves:
a) Specifying the State Sector the Department I falls under;
b) Specifying the number of staff budgeted for in the coming financial year;
c) Capturing the allocations to salaries, operation, and capital in the coming financial year as
    provided in the County Budget Summary;
d) Describing the activities the department will implement in the coming financial year – based
    on the results of the County budget conference and negotiations during the State Budget
    Sector Committees.

Details of County Department Budgets should be presented as per format below

Table 24:     Details of County Department Budget

County     Relevant       No.     Coming Financial Year Allocations           Description       of
Department State          of                                                  Activities in   the
           Sector         Staff                                               Coming FY
                                  Salaries   Operating    Capital     Total




                                                                                               43
d) Departments breaking down the budget per expenditure item
Each department should then detail how (breakdown) the budget should be spent on each of
the items under salaries, operation and capital using the Budget Expenditure Per Item template
below. It should be noted that the decisions on where funds should be spent should be based
on the priorities as agreed during the County planning and budgeting conference as well as the
State Budget Sector Committees.

Table 25:     Budget Expenditure per Item
Expenditure   Code    Category                                               Current   Coming
                                                                             FY        FY
Salaries      21
              2110    Basic Salaries and Wages – Permanent Employees
              2115    Job Specific Allowances
              2120    Pension
              2125    Gratuities
              2135    Overtime and Incentives
Operating     22
              2204    Contract employment and professional services
              2208    Utilities
              2212    Telecommunications and postal services
              2216    Domestic Travel
              2220    Foreign travel
              2224    Printing and advertising
              2228    Rent and equipment hire
              2232    Training, workshops and conferences
              2236    Hospitality and entertainment
              2240    Insurance
              2244    Specialized supplies
              2248    Office and general supplies
              2252    Fuel and lubricants
              2256    Vehicle maintenance
              2260    Other maintenance
              2264    Medical costs
              2268    Emergency and disaster relief
              2272    Grants and Loans to Business
              2276    Donations
              2284    Other Operating Expenses
Capital       28
              2805    Furniture and General Equipment
              2810    Vehicles and Other Transport Equipment
              2815    Specialized Plant, Equipment and Machinery
              2820    Preparation, Design and Supervision of Capital Works
              2825    Construction and Civil Works
              2830    Rehabilitation and Renovation of Assets

e) Preparation of Investment Profiles for Construction and Civil Works
Each department should prepare investment profiles for construction and civil works.
Preparation of investment profiles for capital investments involves:


                                                                                            44
 a) Capturing the details of each of the prioritized investments including background, location,
    objectives, technical description, budget, funding sources, implementation, operation and
    maintenance and monitoring strategy;
 b) Information for compiling the investment profile should be derived from the County Strategic
    Plan, proceedings of the County Planning and Budget Conferences as well as proceedings
    of the State Budget Sector Committees;
 c) The County department may get technical input during the project profile stage from the
    State relevant department (drawings and bills of quantities; costing; feasibility analysis,
    action planning etc.. )

 The Investment Profile for Capital Investment should be prepared as per format below.

  Format 26: Investment Profile for Capital Investment
1. ………………County ..…………..State
2. Project Name/Title: ………………………..
3. County Department …………………………….Relevant State Sector ……………….
4. Project status (New or ongoing project??)
5. Location of the Project (where will the project be located? – Boma, Payam)
6. Background//Rationale (what is the justification for the project – what problems/challenges is it
    attempting to address?)
7. Objectives (Must be Specific, Measurable, Achievable, Realistic and Time Bound -SMART)
8. Identification process (how was the project identified)
9. Benefits and beneficiaries (include benefits to the vulnerable groups)
10. Implementation responsibility (who is responsible for what)
11. Time frame (start and completion date)
12. Total Planned Expenditure
13. Funding source
14. Funds secured
15. Funding gap
16. Plan for Operation and Maintenance
17. Recurrent Expenditure: Responsible Institutions and Estimates of Costs
18. Supervision and monitoring arrangements: Who will supervise and monitor the project, when, how
    and using what resources during the implementation of the project
19. Evaluation of the project: Who, how and when shall we establish whether the project objectives are
    being achieved
20. The Work Plan Format
 Activity in        Target     Location Implementers         Time       Activity   Inputs    Source
 order of           (Output)                                            Indicators (Budget of
                                                          Start End
 implementation                                                                              Funding



21. The Budget
 Item          Unit             Quantity        Unit Cost       Total Amount    Source of Funding
 Description




                                                                                                    45
4.3.3 Step 8: Budget Hearings with MoF and Sector Budget Committees
In November, during the process of preparing the County plan and budget, the County
departments should organize consultative meetings with the relevant State line ministries either
at County or State level. The objectives of the consultative meetings (budget hearings) are to:

a) Ensure that the Counties have followed and adhered to the sector guidelines as agreed in
   the State Budget Sector Committees;

b) Provide an opportunity for both the County and the State line ministries to clarify on any
   policy and technical issues;

c) Ensure that the respective roles of the County and State during implementation are properly
   demarcated and well coordinated;

d) Provide an opportunity for the State line ministries to pre-audit the plan and budget of the
   Counties before they are discussed and approved by the County Legislative Councils.

4.4    Stage 3: Finalization and Legislative Approval
Under the finalization and legislative approval stage, there are three steps:

   Step 10: Discussion of the plan and budget by the County Executive Council
   Step 11: Scrutinizing and approval of the Plan and Budget by County Legislative Council
   Step 12: Forwarding the approved plan to the State and feed back to the citizens

4.4.1 Step 9: Discussion of the Plan and Budget by the County Executive
      Council
During the month of December, the County Executive Council reviews and discusses the
annual plan and budget as compiled by the County Planning Unit with inputs from all the
departments.

The objectives are to:
a) Ensure that the annual plan and budget conforms to the State and GoSS guidelines;
b) Ensure consistence between the annual plan and budget with the County Strategic Plan;
c) Check for the linkage between the plan and budget;
d) Make clarifications and incorporate ideas for substantiation.

If the County Executive Council is satisfied with the quality of the annual County plan and
budget, they forward it to the County Legislative Council for scrutiny and approval.

4.4.2 Step 10: Scrutinizing and approval of the Plan and Budget
Scrutinizing and approval of the annual plan and budget should be done in December. The
purpose of this step is to get full legislative council inputs and approval of the annual plan and
budget as provided for in the Local Government Act 2009

The process involves:

                                                                                               46
a) Issuing of the draft plan and budget: The Planning Unit issues out a draft annual plan and
   budget to all the council members for review at least one week before the council meeting.

b) Annual plan and budget reading: On the first day, the draft plan and budget is presented
   (read) to a full Council by the head of the Planning Unit. The Chairperson of the Legislative
   Council, upon receipt of the draft plan and budget, opens the floor to the Council members
   to make preliminary observations.        Then a motion is tabled to refer the draft plan and
   budget to a Committee responsible for planning and budgeting.

c) Annual plan and budget review: The Committee responsible for planning and budgeting will
   review the final version of the draft plan and budget and report back to the full Council.

d) Annual plan and budget approval: Having reviewed the draft plan and budget, the
   Chairperson of the Committee responsible for planning, presents it to the full Council, with
   findings made by the Committee. The Chairperson then opens the floor for the Council
   members to make observations or comments on the findings of the Committee. If the
   Council is not satisfied with the work of the Committee, the draft document (plan and
   budget) is again referred to the Committee for further consideration and adjustments. If the
   Council is satisfied, a motion is tabled to approve the Council plan and budget.

e) Annual plan and budget finalization: After the discussion and approval of the annual plan
   and budget all the amendments should be incorporated by the Planning Unit. The revised
   annual plan and budget is reviewed by the Chairperson and Commissioner to ensure that all
   the recommended changes have been made. The Chairperson and Commissioner endorse
   the annual plan and budget.

4.4.3 Step 11: Sharing the approved plan with the State and citizens
Sharing the approved plan and budget with the State: The County Legislative Council approved
annual plan and budget should be shared with the State during the month of December. The
purpose of sharing the approved annual plan and budget with the State is for incorporation into
the State one. It should be noted that the purpose of forwarding is neither to approve nor to
amend the County approved plan and budget by the State. Submission to the State should be in
both hard copy and soft copy with a transmittal letter to the State Ministry of Local Government.
The State Ministry of Local Government acknowledges in writing receipt of the submitted annual
plan and budget.

Giving feedback to the citizens: Feedback to the citizens should be given during the month of
January. The purpose is to communicate approved projects and details of implementation and
to start preparing for implementation. Information should be publicized during Boma and Payam
meetings and could be posted on the notice boards (where they exist).




                                                                                              47
Table 27:    Relationships between County Strategic Planning and Annual Planning and
             Budgeting Cycles
                    County Strategic Plan (CSP)              County Annual Plan & Budget (CAPB)
  Month                          Year 1                                 Years 2 & 3:
 January    SATGE 1: Administrative Preparation
            Step 1: Mobilization of Planning Facilitation
            Team
            Step 2: Strategic planning preparation meeting
            Step 3: Dissemination to Bomas and Payams
 February   STAGE 2: Information Gathering & Needs
            Assessment
            Step 4: Boma participatory planning

            Step 5: Payam participatory planning
            Step 6: Information gathering from secondary
  March     sources
            Step 7: Service provider analysis                STAGE 1: Annual Planning &
                                                             Budgeting Preparation
  April
            Step 8: SWOT analysis                            Step 1: Administrative preparations
   May      STAGE 3: Consolidation & Prioritization          Step 2: Review & priorities identification
            Step 9: Visioning and goal setting               Step 3: Planning & budgeting
            Step 10: Desk compilation of draft CSP           conference (County)
            Step 11: Planning conference
            Step 12: Refinement of CSP (and CAP for
            Year 1)
  June      STAGE 4: Finalization & Legislative              Step 4: Discussion of County Annual
            Approval                                         Priorities (CAP) by Executive Council
            Step 13: Discussion of CSP (and CAP for Year     Step 5: Consideration of CAP by
            1) by Executive Council                          Legislative Council
            Step 14: Scrutinizing & approval of CSP
            (and consider CAP for Yr 1) by Legislative
            Council
   July     Step 15: Sharing the approved CSP                STAGE 2: Coordination with State
            with the State and donors/NGOs/funds             Gov’t & GoSS
 August                                                      Step 6: State Budget Sector
                          County Annual Priorities          Committees
September                  (CAP) for Year 1 will be
 October                   prepared as part of the           Step 7: Preparation of draft CAPB
November                   process to prepare the CSP.
                                                             Step 8: Budget hearings
                                                             STAGE 3: Finalization & Legislative
                                                             Approval
                                                             Step 9: Discussion of CAPB by
                                                             Executive Council
December                                                     Step 10: Scrutinizing & approval of
                                                             CAPB by Legislative Council
                                                             Step 11: Sharing the approved CAPB
                                                             with the State. Feedback to citizens.




                                                                                                     48
Chapter 5             Execution and Monitoring of County Plan and
                      Budget
After the annual plan and budget have been approved, the process of budget execution and
monitoring starts. This is because expenditures must be based on the approved plan and
budget. The details of the budget execution and monitoring will be provided in another Guide.
The following section outlines the key elements of budget execution and monitoring.

Revenue collection: To implement the plan and budget, the County must use resources. Some
of these resources are collected locally and others are received from the State and GoSS.
Irrespective of the source of the funds and purpose, the resources are deposited in a single
treasury account.

Procurement and contract management: The County has to procure works (for capital
infrastructure investment), goods and services including staff to implement the activities
approved in the budget. All commitments for spending must go through proper procedure for the
procurement of goods and services. The County is required to supervise the service providers
to ensure that the planned activities are properly implemented and timely as well as quality
outputs are delivered.

Financial management: Financial management involves both cash flow management and
expenditure controls. The County is therefore required to maintain the books of accounts to
ensure that the collected and received revenues are managed properly (not misappropriated
and diverted).

Quarterly financial and physical performance reporting: On a quarterly basis, the Counties are
expected to produce financial reports indicating the amount of resources that were received and
how they were used. Quarterly reporting on the budget status (transfers, revenues collected,
and expenditures). In addition to financial reporting, the Counties should also make a report on
the physical performance including the outputs attained.

Quarterly internal audits: Based on the financial and physical progress reports, internal audits
should be conducted to identify any areas that need improvement. The Internal audit reports
should be presented and discussed by the Legislative Assembly.

Monitoring activities: The County should monitor activities to identify any challenges and to put
in place corrective measures. The process of monitoring local government budget execution
involves three categories of people which are: (i) the technical staff of the County (technical
monitoring), who conduct periodic site visits to ensure that the expenditures are matching with
the activities implemented on the ground and adhere to technical standards; (ii) the Legislative
Council and the Commissioner (monitoring by constitutionally elected representatives -
oversight); and (iii) the citizens and communities (citizen monitoring – demanding for
accountability).

Final accounts and annual performance reports: The Counties should produce final accounts
and annual physical progress reports to be presented to the Counties and inform the following
years planning and budgeting processes as they have to put into consideration the previous
years‟ performances.
                                                                                              49
  In sum, planning and budgeting are mutually reinforcing with budget execution and monitoring.
  Planning and budgeting only makes sense when it goes beyond processes of identification of
  investments to allocation and investment management systems. The figures below show how
  planning and budgeting is mutually reinforcing with the budget execution and monitoring
  process.



  Figure 28:       Link between Planning and Budgeting, Budget Execution and Monitoring




                                    Annual Planning and
                                  Budgeting (basis for budget
                                   execution and monitoring)




 Final accounts & Annual                                                Local revenue collection and
   Performance Reports                                                 receipt of transfers from State
(informing future planning                                            and GoSS (in a single Treasury
                                                                                   Account)
      and budgeting)




  Monitoring Activities by                                                   Procurement
technical staff, Legislative                                          & Contract Management for
   Council and Citizens                                               goods, works and services




Internal Audits (Quarterly)         Physical & Financial              Financial Management
                                   Performance Reporting             (Cash Flow management
                                         (Quarterly)                 and Expenditure Controls)




                                                                                                   50
Part C: The Planning and Budgeting Outputs

Chapter 6             Format and Explanatory Notes for County
                      Strategic Plan
The strategic plan should be presented as per format below.

Preliminaries
This part gives basic information about the document, consisting of the following:

(i)     Cover page: Include the County Name; State Name; Planning Period etc…

(ii)    Table of Contents: Lists the topics and/or items discussed in the document indicating
        page numbers. It helps readers for locating certain specific issues in the document and
        for rapid scanning.

(iii)   Foreword: This is the preliminary statement made by the Chairperson of the County
        Legislative Council. It is a political statement made to commit the Council to the
        execution of the County Strategic Plan and also to draw the attention of partner
        organizations so that their work will be in support of or complementary to the County
        Strategic Plan

(iv)    Acknowledgement: This is the responsibility of the head of the Executive Council, i.e.
        the Commissioner. The purpose is to express an appreciation to various actors at
        different levels for their efforts to complete the document.

(v)     Abbreviations/Acronyms: All abbreviations used in the County Strategic Plan should
        be listed in alphabetical order and written in full.

(vi)    Map of the County: A map of the County showing some of the key features of the
        County. It will help readers to easily interpret the issues raised in the Strategic Plan.

(vii)   Executive Summary: This gives a summary of the key issues and points described in
        the document in a page or two. It will help attracting the attention of busy people and
        keeping their mind focused on the key issues and planned activities of the County.


1       County Profile

Sources of information include
    Boma/Payam consultations
    Secondary data

This gives the account of the features (both natural and man-made) that have effects on the
development of the County in one way or the other. They include things like;

                                                                                              51
1.1      Physical Situations

1.1.1    Vegetation: types, distribution by type (which part of the County it is found), the kind of
         economic activities suitable for the vegetation and the kind of economic activities taking
         place , development problems posed.

1.1.2    Soils: types, distribution by type (where a particular type is found in the County), the
         kind of crops suitable for the soil, economic activity suitable for the type of soil, current
         economic activities, development problem posed.

1.1.3    Climate: types, where each type is found in the County, suitable economic activities or
         economic activities taking place, development problems posed by the type of climate
         found in an area.

1.2      Socio-Economic Situations

1.2.1    Population: the number of people by Payam and disaggregated by gender

No      Payam                      Population                                          Remarks
                                   Female           Male             Total
1
2
        Total

1.2.2    Administrative and Political Situations: Descriptions on administrative organizations
         of the County, political situations and environment, local judiciary system including
         human rights situations, etc.

No.     Payam          No. of Bomas       No. of Villages    No. of Head Chiefs         Remarks




1.2.3    Resources/Economy/Livelihood: the kind of economic activities carried out by the
         people and the main economic activity/ the main income earning source, staple food, etc.

1.2.4    Infrastructural development:         the current road network and their status, school
         facilities, health facilities, water points (functional and non-functional), electricity
         connections etc.




                                                                                                   52
      a) Public roads

No.     From                          To                 Length          Condition           Remarks




      b) Education (School Infrastructure)

No.     Payam                   No.       of No.      of Permanent/          No. of Bomas Remarks
                                P/schools    Classrooms Temporary            Served




      c) Primary Health Care Infrastructure

No.     Payam        No. of Permanent/ No. of Permanent/ No. of                       Bomas Remarks
                     PHCC Temporary PHCUs Temporary served




   d) Water Supply
No. Payam      No. of No. of Water Sources No. of Water Sources Remarks(e.g.
               Bomas by Type               Functional           technological
                                                                option with a
                                                                problem in the
                                                                area)



1.2.5    Socio-cultural systems: Socio-cultural organization of the people (clothing, housing,
         class systems, taboos, recreational systems, food and feeding habits.

1.2.6    Human resources: Status of current manpower (how many in each department as
         opposed to an ideal situation) and possible recommendations.

Department      Classified Staff                           Unclassified                          Remarks
                Established      Positions   Positions     Established Positions     Positions
                Positions        Filled      Vacant        Positions    Filled       Vacant




                                                                                                       53
1.3      Service Provider Analysis

Sources of information include
    Service provider analysis

Analysis of service providers who are operating in the County

No.     Service          Relevant      Main          Geographical Challenges    Mitigation
        Provider         sectoral      Activities    Coverage/    being Faced   Measures
                         department of               Target Group
                         the County




2       Problem Analysis

2.1      Strategic Planning Process

2.1.1    County level participatory planning process

2.1.2    Coordination with the State and GoSS

2.1.3    Process challenges and lessons

2.2      Overall County SWOT Analysis

Sources of information include
    SWOT analysis

            Positives                                           Challenges
Internal    Strengths:                                          Weakness:

External    Opportunities:                                      Threats:




2.3      Sector by Sector Problem Analysis

Sources of information include
    Boma/Payam consultations (problem analysis)
    Secondary data



                                                                                             54
Comparative analysis of service Delivery in the County analysed with respect to those at the
State and GoSS level.

2.3.1   General Administration

Key                    Development       Possible      Characteristics Effects    Possible
Mandate/Responsibility Issues/Challenges Causes                                   solutions




2.3.2   Education

Key                    Development       Causes        Characteristics Effects    Possible
Mandate/Responsibility Issues/Challenges                                          solutions




2.3.3   Health

Key                    Development       Causes        Characteristics Effects    Possible
Mandate/Responsibility Issues/Challenges                                          solutions




2.3.4   Agriculture

Key                    Development       Causes        Characteristics Effects    Possible
Mandate/Responsibility Issues/Challenges                                          solutions




2.3.5   Public Works

Key                    Development       Causes        Characteristics Effects    Possible
Mandate/Responsibility Issues/Challenges                                          solutions




                                                                                          55
2.3.6       Social Development

Key                    Development       Causes                                   Characteristics Effects   Possible
Mandate/Responsibility Issues/Challenges                                                                    solutions




3           Vision, Mission, Goals and Objectives
Sources of information include
    Profiling and situation analysis
    Budget conference

3.1         Vision and Mission

3.2         The Development Goal

There should be a clear statement by the County as to what it wants to achieve (goal) in the
next three years.

3.3         The Objective of the Strategic Plan

Here a list of objectives to be achieved by the Strategic plan should be stated. The objectives
can be as many as possible (per department) but they should be realistic and attainable. It is
important that the objectives being listed should address the development goal to be realised by
the County.


4           Sector Strategies and Plans

      Strategy for realising the development objectives: the strategy should explain how the
       County intends to realise its objective. Similarly, like the objective which is linked to the goal,
       the strategy should be linked to the objectives and address the objectives to be realised.
       The objectives should be in line with the goal and the activities to be undertaken to
       feed into each strategy should be listed.

      Sector plans: arising from the strategy above, the County should come with sector plans
       (interventions/projects by sectors) for realising the County development goal and objectives.
       This should be done by sector10.

      The sources of information for the Sector Strategies and Plans include:
          o Prioritisation of projects during Payam level meetings;

10   The projects listed here are linked to capital investments in section 5, estimated resources.
                                                                                                                    56
        o   Department prioritisation
        o   Budget conference

4.1     General Administration

Objectives Outputs Year 1                 Year 2           Year 3           Indicative
                                                                            Source of
                                                                            Funding
                         Projects Costs   Projects Costs   Projects Costs



Total

4.2     Education

Relevant State Sector ____________________________

Objectives Outputs Year 1                 Year 2           Year 3           Indicative
                                                                            Source of
                                                                            Funding
                         Projects Costs   Projects Costs   Projects Costs



Total

4.3     Health

Relevant State Sector ____________________________

Objectives Outputs Year 1                 Year 2           Year 3           Indicative
                                                                            Source of
                                                                            Funding
                         Projects Costs   Projects Costs   Projects Costs



Total




                                                                                    57
4.4     Agriculture

Relevant State Sector ____________________________

Objectives Outputs Year 1                   Year 2              Year 3              Indicative
                                                                                    Source of
                                                                                    Funding
                        Projects Costs      Projects Costs      Projects Costs



Total



4.5     Social Development

Relevant State Sector ____________________________

Objectives Outputs Year 1                   Year 2              Year 3              Indicative
                                                                                    Source of
                                                                                    Funding
                        Projects Costs      Projects Costs      Projects Costs



Total

4.6     Other Sectors (if any)


5 Estimated Resources for Implementing the Strategic Plan
   This section links the County Strategic Plan to the Medium Term Expenditure Framework.
   It is a sum (total) of the estimated costs to finance the prioritised projects;
   The MTEF should consider the costs for capital investments as well as the recurrent cost
    implications of those investments (the funds that will be needed to operate the projects in
    terms and staff salaries and operating expenses)




                                                                                             58
Department              Year 1      Year 2       Year 3       Indicative Source of Funding
Capital Investments
General
Administration
Education
Health
Agriculture
Public works
Social development
Sub-total

Administration/
Recurrent Costs
Salaries
Operating expenses
Sub-total

GRAND TOTAL


Note: For Year 1, the contents of 4. Sector Strategies and Plans and 5. Estimated Recoures for
Implementation of the Strategic Plan in the County Strategic Plan are consolidated into County
Annual Priorities, using the format provided in Chapter 8, so as to facilitate presentation to and
discussions with the State government, CDF and donors/NGOs.




                                                                                               59
Chapter 7    Format and Explanatory Notes for County
         Annual Plan and Budget
The Annual Plan and Budget should be presented as per format below.

Preliminaries
This part gives basic information about the document, consisting of the following:

i.   Cover page: Include the County Name; State Name; Planning Period/Year etc…

ii. Table of Contents: Lists the topics and/or items discussed in the document indicating
    page numbers. It helps readers in locating certain specific issues in the document and for
    rapid scanning.

iii. Foreword: This is the preliminary statement made by the Chairperson of the County
     Legislative Council. It is a political statement made to commit the Council to the execution
     of the plan and budget and also to draw the attention of partner organizations so that their
     work will be in support of or complementary to the County Annual Plan and Budget

iv. Acknowledgement: This is the responsibility of the head of the Executive Council, i.e. the
    Commissioner. The purpose is to express an appreciation to various actors at different
    levels for their efforts to complete the document.

v. Abbreviations/Acronyms: All abbreviations used in the Annual Plan and Budget should be
   listed in alphabetical order and written in full.

vi. Map of the County: A map of the County showing some of the key features of the County.
    It will help readers to easily interpret the issues raised in the Annual Plan and Budget.

vii. Executive Summary: This gives a summary of all the issues and points described in the
     document in a page or two. It will help attracting the attention of busy people and keeping
     their mind focused on the key issues and planned activities of the County.


1       Introduction

1.1     Background to the County

Sources of information include
    County Profile in the County Strategic Plan

Include aspects from the County Profile that have implications in the formulation and
implementation of the County Annual Plan and Budget. These may include: geographical
location, history, demographic information/population disaggregated by sex and age groups,
Bomas/ Payams, natural resources, historical and cultural highlights, etc..


                                                                                              60
1.2     Annual Planning and Budget Process

Description of the steps through which the County formulated its annual plan and budget
including aspects like: team composition and coordination arrangements; technical support
received from the State; major challenges and lessons learnt during the process etc..


2       Review of Previous Performance

2.1     Budget Outturn (for previous FY)

Sources of information include
    Final accounts for the previous FY;

County                                                                        Expenditure
Department                                                                    as   %      of
                Salaries           Operating      Capital        Total        budget




2.2     Department performance against previous FY plans

Sources of information include
    Previous FY Annual Report;

2.2.1   General Administration

Planned Activities (Previous FY)               Implementation Status     Remarks




2.2.2   Education

Planned Activities (Previous FY)               Implementation Status     Remarks




2.2.3 Health
Planned Activities (Previous FY)               Implementation Status     Remarks




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2.2.4   Agriculture

Planned Activities (Previous FY)            Implementation Status         Remarks




2.2.5   Public Works

Planned Activities (Previous FY)            Implementation Status         Remarks




2.2.6   Social Development

Planned Activities (Previous FY)            Implementation Status         Remarks




2.2.7 Other Sectors (if any)



2.3     Constraints and Lessons in Implementing Previous Years’ Plans

2.3.1   Major constraints faced in implementing the last year’s plans

If the analysis under 2.1 and 2.2 shows that the County did not achieve 100% implementation of
its plans then the constraints and mitigation measures need to be identified so that the County
does not experience the same short comings. The constraints can be in terms of:
a) Personnel problems due to lack of capacities;
b) Financial resource constraints – insufficient amounts, delay to release the funds etc..
c) An over ambitious plan;
d) Insecurity, draught etc…

2.3.2   Lessons learnt

Given the past experiences, what lessons has the County learnt and will take into consideration
so as not to repeat the same shortcomings? How is the County going to apply these lessons in
preparing and revising its annual plan and budget for the coming financial year?




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3       The Annual Plan (Priorities for the Coming Financial
        Year

3.1     County Vision, Mission, Objectives

Sources of information include
    County Strategic Plan

3.2     Priorities to be Implemented at the County Level

Sources of information include
    County Strategic Plan - Sector Strategies and Plans
    Results of the review of previous FY performance
    County Annual Priorities
    Other agencies plans e.g. CDF

       These are projects that should be implemented by the County using the resources
        available at the County.
       For investments that are capital in nature (construction) an investment profile should be
        elaborated as per the format attached as annex 1.

3.3     Priorities forwarded to the State for Consideration

The County may also identify strategies and projects that are beyond their mandate. These
projects should be forwarded to the respective relevant sector departments for consideration.
(See the Format and Explanatory Notes for County Annual Priorities provided in Chapter 8.)

3.4     Priorities to be submitted for CDF funding

4       The Annual Budget Estimates
Sources of information include
    The State Budget;
    Local revenue estimates

It is important for the County to use the excel templates provided by the Ministry of Finance and
Economic Planning of GoSS.




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4.1   Resource Envelop

Resources in Sudanese Pounds                 Revenue of previous FY   Estimates
General grant from the State
County Grant from GoSS
County Level Expenditure by State Agencies
Revenues retained by the County
Total revenues
Allocations to the Reserve
Available Resources for Expenditure
Total Expenditure
Surplus/Deficit

4.2 County Revenues

Resources in Sudanese Pounds                        Revenue by end of Estimates
                                                    September of the for       the
                                                    Current FY        Coming FY
A: Transfers from GoSS and the State
General Grant from the State
County Grant from GoSS
Total Transfers from GoSS and the State
B: County –level Expenditure by State Agencies
Ministry of Education
Ministry of Health
Ministry of Agriculture
Etc…
Total County-Level Expenditure by State Agencies
C: Revenues Collected by the County
Tax Revenues
        c.
        d.
Total Tax Revenues
Non Tax Revenues
        c.
        d.
Total Non Tax Revenues
Total Revenues Collected by the County
Revenues remitted to the State
Total Revenues Collected & Retained by the County
Total County Resources (A+B+C)




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4.3         County Budget Summary

County                   Current FY   Coming Financial Year
Department               Expenditure Salaries      Operating                                 Capital                 Total Budget
                         to       end
                         September
County
Executive
Education
Health
Agriculture
Grand Total

4.4         County Department Budgets

County     Relevant                   No.         Coming Financial Year Allocations                         Summary             of
Department State                      of                                                                    Activities in     the
           Sector                     Staff                                                                 Coming FY11
                                                  Salaries       Operating         Capital       Total
General
Administrati
on
Education
Health
Agriculture
Social
Developme
nt
Public
Works


4.5         Budget by Expenditure Item – per department

4.5.1       General Administration

Expenditure            Code          Category                                                    Current FY           Coming FY
Salaries               21
                       2110          Basic Salaries and Wages – Permanent
                                     Employees
                       2115          Job Specific Allowances
                       2120          Pension
                       2125          Gratuities
                       2135          Overtime and Incentives
Operating              22


11   The detailed description of activities to be implemented in the coming financial year is made in section 3.2.
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Expenditure        Code   Category                                     Current FY   Coming FY
                   2204   Contract employment and professional
                          services
                   2208   Utilities
                   2212   Telecommunications and postal services
                   2216   Domestic Travel
                   2220   Foreign travel
                   2224   Printing and advertising
                   2228   Rent and equipment hire
                   2232   Training, workshops and conferences
                   2236   Hospitality and entertainment
                   2240   Insurance
                   2244   Specialized supplies
                   2248   Office and general supplies
                   2252   Fuel and lubricants
                   2256   Vehicle maintenance
                   2260   Other maintenance
                   2264   Medical costs
                   2268   Emergency and disaster relief
                   2272   Grants and Loans to Business
                   2276   Donations
                   2284   Other Operating Expenses
Capital            28
                   2805   Furniture and General Equipment
                   2810   Vehicles and Other Transport Equipment
                   2815   Specialized Plant, Equipment and Machinery
                   2820   Preparation, Design and Supervision of
                          Capital Works
                   2825   Construction and Civil Works
                   2830   Rehabilitation and Renovation of Assets

4.5.2     Education

4.5.3     Health

4.5.4     Agriculture

4.5.5     Public Works

4.5.6     Social Development

4.5.7     Other Sectors (if any)




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Annex 1             Investment Profiles for Construction and Civil Works

1.  ………………County ..…………..State
2.  Project Name/Title:
3.  County Department …………………………….Relevant State Sector ……………….
4.  Project status (New or ongoing project??)
5.  Location of the Project (where will the project be located? – Boma, Payam)
6.  Background//Rationale (what is the justification for the project – what problems/challenges is
    it attempting to address?)
7. Objectives (Must be Specific, Measurable, Achievable, Realistic and Time Bound -SMART)
8. Identification process (how was the project identified)
9. Benefits and beneficiaries (include benefits to the vulnerable groups)
10. Implementation responsibility (who is responsible for what)
11. Time frame (start and completion date)
12. Total Planned Expenditure
13. Funding source
14. Funds secured
15. Funding gap
16. Plan for Operation and Maintenance
17. Recurrent Expenditure: Responsible Institutions and Estimates of Costs
18. Supervision and monitoring arrangements: Who will supervise and monitor the project,
    when, how and using what resources during the implementation of the project
19. Evaluation of the project: Who, how and when shall we establish whether the project
    objectives are being achieved
20. The Work Plan Format

Activity in order    Target     Location   Implementers       Time      Activity     Inputs    Source
of                   (Output)                                           Indicators   (Budget   of
                                                          Start   End
implementation                                                                                 Funding




21. The Budget

Item                Unit          Quantity        Unit Cost       Total          Source of Funding
Description                                                       Amount




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Chapter 8   Format and Explanatory Notes for County
    Annual Priorities

The County Annual Priorities should be presented as per format below.

1. Name of the County ………………………………………

2. County Annual Priorities for FY ………………………….

3. County Annual Prioritization Process

Under this section, describe the steps through which the County determined the county annual
priorities. The process should include:
a) Reviewing priorities proposed in the County Strategic Plan, the degree of their
    implementation by the County, the State government, CDF and donors/NGOs.
b) Deriving priorities proposed to be implemented in the coming year as per 4. Sector
    Strategies and Plans and 5. Estimated Resources for Implementing the Strategic Plans in
    the County Strategic Plan.
c) Minutes of the planning and budget conference at the County level
d) Minutes of the County Executive Council that reviewed and discussed the priorities as
    agreed from the planning and budgeting conference
e) Minutes of the Legislative Council that considered the priorities.
4. Outlining of Priorities per Sector

4.1    General Administration

Relevant State Sector …………………………..

 Proposed Estimated         Proposed Source of Funding
 Project  Cost
                            County        State        CDG         CDF        Other




4.2    Education

Relevant State Sector …………………………..

 Proposed Estimated         Proposed Source of Funding
 Project  Cost
                            County        State        CDG         CDF        Other




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4.3   Health

Relevant State Sector …………………………..

 Proposed Estimated            Proposed Source of Funding
 Project  Cost
                               County      State       CDG   CDF   Other




4.4   Agriculture

Relevant State Sector …………………………..

 Proposed Estimated            Proposed Source of Funding
 Project  Cost
                               County      State       CDG   CDF   Other




4.5   Social Development

Relevant State Sector …………………………..

 Proposed Estimated            Proposed Source of Funding
 Project  Cost
                               County      State       CDG   CDF   Other




4.6   Other Sectors (if any)




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