The County Government of Meru is pleased to present the Programme-Based Budget (PBB) Estimates for the Financial Year 2025/2026. These estimates have been prepared in accordance with the Constitution of Kenya, the Public Finance Management (PFM) Act, 2012, and other relevant legal and policy frameworks that guide prudent management of public resources. This document sets out the expenditure priorities of the County Government as anchored in the County Integrated Development Plan (CIDP) 2023–2027, the Annual Development Plan (ADP) 2025/2026, and the County Fiscal Strategy Paper (CFSP). It underscores our commitment to fiscal discipline, transparency, accountability, and effective service delivery. The 2025/2026 budget is designed to accelerate socio-economic transformation by focusing on key priorities including healthcare, agriculture, infrastructure development, water provision, education, environmental management, trade and investment promotion, youth empowerment, and social development. Through these strategic interventions, we aim to create an enabling environment that promotes inclusive growth and improves the welfare of all residents of Meru County. We acknowledge that the formulation of this budget was a highly participatory process, reflecting the voices and aspirations of the people of Meru as expressed during public participation forums and stakeholder engagements. The County Government remains committed to working in close collaboration with the County Assembly, development partners, civil society, and the private sector in order to deliver on these priorities and ensure prudent utilization of resources. It is my sincere hope that this document will serve as a guiding tool for the implementation of our development agenda while fostering accountability to the people of Meru.