Makueni County Programme Based Budget 2014/2015

Abstract

The promulgation of the Constitution of Kenya 2010 ushered a fundamental paradigm shift in Kenya. It introduced devolution which saw the creation of the 47 counties which vested substantial power and authority on governance to the County Government. This brought Governance and Public affairs management in the hands of the people at the local point. In order to create a mechanism of identifying the priority for development, it is a requirement of the Public Finance Management Act 2012 that each County Treasury shall prepare the annual budget for the county, co-ordinate the preparation of estimates of revenue and expenditure and co-ordinate the implementation of the budget of the county its respective government.