The Meru County Programme Based Budget for the fiscal year 2017/2018 is a planning and budgeting tool that was developed to prioritize development projects and programs aligned with the county's Integrated Development Plan (IDP) for the period 2013-2017. The budget was developed through a participatory process that involved key stakeholders, including citizens, civil society organizations, and county government departments. The budget's focus areas include agriculture, health, education, water and sanitation, infrastructure, and environment. The budget also prioritizes revenue generation through tax compliance and revenue collection strategies.