As Kenya’s county governments complete their first budget process under the 2010 Constitution, and begin the 2014/15 process, it is time to take stock. To be sure, counties faced a number of challenges in budgeting this year due to a compressed time schedule, inadequate support from national government, and limited capacity. Our goal in this paper is not to point fingers or assign blame, but to encourage learning as we go into the next budget cycle. It is only through understanding what did not work in this most recent process that we can ensure a better process going forward.