Sustainable Financing and Expenditure Management. This KRA will support efforts toward enhancing financing to and expenditure management by counties. In this KRA, the IPF will support the development of frameworks and guidelines for county revenue mobilization; policy to support financing for service delivery units; and structures and tools to support counties’ institutionalization of shared project management functions, that is, the county Single Project Management Unit (SPMU). The DLIs will similarly target the revenue mobilization agenda (for example, increased revenue collection, enhanced accuracy of fiscal forecasting, and expansion of revenue base), timely communication on releases of conditional grants, automation of the county exchequer requests, and implementation of pending bills action plans

 Intergovernmental Coordination, Institutional Performance, and Human Resource Management. KRA 2 will support the National Government and county governments’ 13 initiatives toward strengthening intergovernmental coordination, institutional performance, and human resource management (HRM). The IPF will support the development of policy and administrative procedures for the operationalization of intergovernmental, intercity, and inter-municipality forums. The IPF will also support the development of guidelines including on county HR and skills audits, model organization structures for customization by counties, and performance management. DLIs under this KRA will target counties implementing recommendations of HR, skills, and payroll audits; aligning county staffing with departmental functions in select sectors; and improving credibility of the payroll. 

 Oversight, Participation and Accountability. KRA 3 will support improvements in oversight, participation, and accountability. The IPF will support the development of guidelines on project stocktaking, community-led project management committees, and climate change risk screening and preparedness (including assessment of the climate resilience of existing infrastructure assets). It will also support the rollout of the county Public Investment Management (PIM) framework. The DLIs will focus on the establishment of project management committees, county compliance with the PIM framework, and the development and operationalization of a county investment dashboard with a citizen feedback interface (which is used to improve public investments).