...Programme Based Budget (PBB) is a budgeting approach which directly links the planned expenditures towards improvement of service delivery within the mandate of each department.The budget is meant to be organized around programmes (sets of related activities) with clear objectives. While PBB does not eliminate information about inputs, it focuses oversight on the connection between inputs and outputs.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.It entails the creation of programmes with indicators and targets, and emphasizes narrative detail rather than long lists of unclear inputs. PBB is not without its flaws, but orients the budget toward more meaningful information about spending on county government services. PBB is about changing this conversation.Like any transition, however, a shift from line item to PBB requires considerable effort.People need to understand the old budget format, the new budget format, and howto make the transformation. They need support to design programmes, programme objectives, indicators and targets that are reasonable and achievable.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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