Kirinyaga County Programme Based Budget 2021/2022

Abstract

Programme-based Budgeting (PBB) requires counties to assign resources to the achievement of program outcomes (say improvement in maternal health) rather than to the inputs (say salary of 100 nurses). Programme-based budgets should be able to tell the story of what the county government is trying to achieve. This is difficult and we are still working towards more effective and transparent budgeting. For example, most county departments still lump all staff and/or vehicles into a single “admin” programme making it hard to see how much it costs to implement a programme and achieve a given service delivery outcome.