West Pokot County Programme Based Budget 2015/2016

Abstract

The Public Finance Management Act 2012 requires County governments to prepare Program Based Budgets (PBB). Program-Based budgeting is a process through which inputs or resources are linked to results proposed and achieved. It makes explicit the purposes of spending and the results achieved. Program budgeting does so by classifying all budget expenditures on program basis and using a structure that is designed to identify actual and proposed results. Proposed results are defined as outputs and outcomes and performance indicators are used to track these results. The PBB aims at presenting the County Budget based on programmes and key policy deliverables. Programmes are designed to ensure strong linkage between policy, planning and budgeting. The estimates of each program me are based on unit costs of outputs which are then added together to obtain total programme cost. The County Government of West Pokot is committed to ensuring the success of devolution. In this regard, the need for continued fiscal discipline and prudent utilization of public resources is emphasized. This therefore calls for greater transparency and accountability in public finance management at the County level.