Embu County Programme Based Budget 2025/2026

Abstract

The Embu County Programme-Based Budget (PBB) for the Financial Year 2025/2026 presents a comprehensive financial framework aligned with the County’s vision of inclusive growth, sustainable development, and efficient service delivery. Guided by the principles of transparency, accountability, and prudent resource management, this budget translates the priorities outlined in the County Integrated Development Plan (CIDP) 2023–2027 into actionable programmes aimed at improving the quality of life for all residents. The total resource envelope for the financial year comprises allocations from the national equitable share, conditional grants, and enhanced own-source revenue generated through the County’s ongoing digitization and revenue automation initiatives. The budget emphasizes key sectors including health, agriculture, infrastructure, education, and water—areas central to economic empowerment and social well-being. In adopting the Programme-Based Budgeting approach, the County Government of Embu seeks to strengthen the linkage between resources, performance, and results, ensuring that every shilling spent delivers measurable impact. This fiscal plan also reaffirms the County’s commitment to good governance, fiscal discipline, and citizen participation in the development process. Through this budget, the County aims to accelerate implementation of flagship projects, enhance service delivery, and promote equitable development across all wards. The 2025/2026 PBB therefore represents not only a financial plan but also a statement of the County’s resolve to build a resilient, prosperous, and self-reliant Embu.