This Sub Sector Report presents the Medium-Term Expenditure Framework (MTEF) priorities, strategic objectives, programme performance, expenditure analysis, resource requirements, and budget proposals for the 2025/2026–2027/2028 planning period. The report provides a framework for aligning sector priorities with the County Integrated Development Plan (CIDP), Annual Development Plan (ADP), and other county development strategies while supporting evidence-based budgeting, efficient resource allocation, service delivery, and compliance with the Public Finance Management Act.