This handbook aims to provide an easy read to citizens as well as leaders on public finance under Kenya’s devolved governance, planning and budgeting at the county level and highlights some social accountability tools and mechanisms. The book has been developed in recognition of growing appreciation among governments, the donor community and civil society that local communities have a significant role to play with regard to enhancing accountability of public officials in the management of public funds, reducing corruption and leakage of funds and improving public service delivery.