Financial management in the public sector has undergone many reforms since 1970s. In thepublic sector budget preparations, Programme Based Budget (PBB) approach has been found tobe appropriate in making public financial management results oriented.Section 12 of the second schedule of the PFM Act 2012 states that the implementation ofProgramme budgets shall commence in 2013/14 financial year for the national government andin the 2014/15 financial year for the county governments constituted under Chapter eleven of theConstitution. It is upon this premise therefore that our Countys 2014/15 FY budget estimateshave been prepared in a Programme Based manner.

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