Programme Based Budgeting has been proved acceptable in the Public Sector budgeting since itlinks the available resources to the defined public policy objectives and priorities in the identifiedprogrammes and projects, its conducted in a rolling manner under the medium term expenditureframework to allow assessment of performance for efficiency and value for money.PFM Act 2012, section 12 states that the implementation of Programme budgets shall commencein 2013/14 financial year for the national government and in the 2018/19 financial year for thecounty governments constituted under Chapter eleven of the Constitution. It is upon this premisetherefore that our Countys 2018/19 FY budget estimates have been prepared in a ProgrammeBased manner.The aim of adopting the PBB approach in our countys 2018/19 Budget Estimates the to; Ensure allocation of funds in the budget is linked to achievement of the countysdevelopment aspirations in an effective and efficient manner Linking resources to proposed development interventions as captured in the countysCounty Integrated Development Plan (CIDP) and Annual Development Plan ADP andactual results Clustering related activities that represent the highest level of classification of the work isundertaken by a department Using performance information to set targets and priorities by departments

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