This County Treasury 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 the fiscal policy framework for County Treasury functions, supporting evidence-based budgeting, prudent public financial management, efficient resource allocation, and implementation of county development priorities in accordance with the Public Finance Management Act.