...This County Programme Based Budget (PBB) is a budgeting approach which directly links the planned expenditures to clearly determine results towards improvement of service delivery within the mandate of each department. In short it is shifting emphasis from input (activities) and outputs to outcomes, service delivery and results. The introduction of Programme-Based Budgeting (PBB)has been a major step forward in modernizing the county budget management and improving the budget process. While the general planning of the PBB has largely deepened, the focus now is gradually to consolidate in order to obtain the benefits of aligning resource allocation with policy priorities.Programme Based Budgeting is formed around groupings of related services and activities that are all determined to achieve a single strategic purpose called a programme. The programmes have been broken down for the purposes of management into sub-programme and activities. The performance of each programme can be measured in terms of its outcomes; outputs and cost. Each programme therefore is described in terms of the objective it seeks to achieve, the strategies it employs to impact on the objective, the outputs to be delivered in pursuing the strategies and the inputs used in the production of outputs.This Programme Based Budget provides both a clearer way of describing the purpose of the budget and a framework with which to measure budget performance towards meeting that purpose for which it has been implemented

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