This Makueni County Programme Based Budget 2022/2023  outlines the budget estimates for the Financial Year 2022/23, which have been prepared in line with the County Fiscal Strategy Paper 2023 and guided by the development theme of "building community resilience for sustainable development and prosperity". The budget has been prepared to stimulate the growth of the local economy and is guided by principles such as deepening equitable development, disaster risk management, building resilience, and enhancing access to universal healthcare services and universal water coverage. The analysis shows an overall decrease in revenue, resulting in a decrease in county recurrent expenditure and an increase in county development expenditure. The recurrent budget has been directed towards supporting the implementation of the county government's strategic decisions, while the development budget has been directed towards stimulating economic growth and building community resilience. The County Treasury will continue to enforce its mandate to ensure proper utilization of public finances, in accordance with the PFM Act Sec 104