Nandi County Programme Based Budget 2018/2019

Abstract

Programme Based Budgeting has been proved acceptable in the Public Sector budgeting since it links the available resources to the defined public policy objectives and priorities in the identified programmes and projects, its conducted in a rolling manner under the medium term expenditure framework to allow assessment of performance for efficiency and value for money. PFM Act 2012, section 12 states that “the implementation of Programme budgets shall commence in 2013/14 financial year for the national government and in the 2018/19 financial year for the county governments constituted under Chapter eleven of the Constitution”. It is upon this premise therefore that our County’s 2018/19 FY budget estimates have been prepared in a Programme Based manner.