As required by Section 12 of the second schedule of the PFM Act 2012 the County has adopted the Programme Based Budgeting approach. Programme Based Budgeting aims to achieve two principle goals namely:

1. To improve the prioritization of expenditure in the budget in order to help allocate limited county government resources to those programmes of greatest benefit to the community.
2. To encourage departments to improve the efficiency and effectiveness of service delivery by changing the focus of public spending from input to output and outcomes. In achieving these goals a Programme Based Budget also becomes an effective tool to help citizens understand the reasons behind policy decisions.

Budget Outlook

The 2017/18 budget is sector based which majorly borrows from the National Government classification of functions. The County Treasury Circular 1 outlined the guidelines observed in the preparation of this budget under the MTEF (Medium Term Expenditure Framework)

The 2015/16 budget has been prepared in compliance constitution and PFM Act 2012. The content has been formed by the 2017 County Fiscal Strategy Paper (CFSP). The County Integrated Development Plan (CIDP) which are in the process of being review.

In addition to the above the fiscal year 2017/18 budget has been prepared by incorporating the input as proposed by citizens during the citizen forum as held at ward levels. In addition to firm up citizen proposal during sector draft budget hearings held in December 2016.The principles of public finances laid down in Article 201 of the constitution where openness and accountability including participation in financial matter has been adhered to.

Resource allocation in fiscal year 2017/18 has been directed at programs that will contribute to the strategic objective firmed up in the county fiscal strategy paper, including development of infrastructure, promotion of health care, promotion of value addition in agriculture, environmental management and equitable economic and social development.