Kwale County Programme Based Budget 2015/2016

Abstract

Pursuant to provisions of The PFM Act 2012 2nd Schedule Section 12 the Kwale County Government has adopted Programme Based Budgeting approach in its 2015/16 expenditure framework. Programme based budgeting aims at:- i. Improving prioritization of expenditure in the budget so as to achieve optimal allocation of resources and to allocate county scarce resources to those programmes with greatest benefit to the citizens. ii. Improving the efficiency and effectiveness of service delivery by departments through shifting of the focus of public spending from input to output and outcomes and by providing a framework for performance measurement. In this context, Programme Based budget becomes an effective tool for citizens to understand the importance of county policy decisions.