|Year of Publication||2014|
|Category||Budget & Fiscal Plans|
|Description||As required by Section 12 of the second schedule of the PFM Act 2012 the County has adopted the Programme Based Budgeting approach for the fiscal year 2014/15. Programme Based Budgeting aims to achieve two principle goals namely:
i. To improve the prioritization of expenditure in the budget in order to help allocate limited county government resources to those programmes of greatest benefit to the community, and
ii. Encourage departments to improve the efficiency and effectiveness of service delivery by changing the focus of public spending from input to output and outcomes. In achieving these goals a Programme Based Budget also becomes an effective tool to help citizens understand the reasons behind policy decisions.