This IFA provides a comprehensive strategic framework to actualise implementation of fiscal decentralisation and public finance management. This is important for securing a stable, transparent and predictable fiscal arrangement towards full actualisation of devolution. The IFA identifies and addresses fiscal decentralisation and public finance management challenges experienced during implementation of the previous IFA. The IFA also takes cognisance of changes that have taken place in the political and socio-economic environment including the revision of the NDP and the increased scope and budgetary allocation for the CDF.