1. County government of Kakamega plan to put in place a budget management process that linksallocation of public resources to clear outputs and agreed outcomes and provides a framework forreporting on results.

2. As Programme-Based Budgeting (PBB) enters its first year of implementation, furtherinnovations and improvements are being brought in light of the response from stakeholders andtangible results achieved in terms of transparency and accountability in the use of publicresources. It is important to stress that the shift to performance budgeting has not just been atechnical or process change; it will involve a transition from a culture of administration to aculture of results management.In line with Section 12 of the second schedule of the PFM Act 2012, we have adopted theprogramme based budget with an aim of achieving key principles of public finance managementof transparency, accountability and financial responsibility with clear fiscal reporting frameworkas per chapter 12 of the constitution of Kenya.3. Significant progress is being made in 2014 to reform the budget process still further, morespecifically in building a framework for bridging the planning function and the budgeting oneand in enhancing a Whole-of-Department approach:

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