Thiss policy is anchored on five key principles; namely: subsidiarity, equity and inclusivity, distributive justice, transparency in resource distribution and use, and public participation in the application and management of public finance. In this second policy, focus has shifted from the identification of marginalised counties to identification of marginalised areas, guided by the smallest administrative unit for which data is available.

The Policy recommends for the strengthening and rationalisation of implementation mechanisms by: setting up project implementation units at the divisional level with Assistant County Commissioner as the Chair, financing of only three priority areas, preparing operational guidelines, strengthening public participation, deliberately targeting minorities within marginalised areas, and ensuring timely disbursement and utilisation of funds.