PBBs are meant to improve the process of how governments prioritize services that have the best value for citizens through a clear prioritization process. In addition, they give governments a platform to ensure their budgets are efficient and effective, with clear targets and milestones of what needs to be achieved and in what timelines.
This guide looks at the presentation and level of information provided by county governments in Kenya in their PBBs. The objective is to provide an outline of what is working well in the preparation of programme budgets across Kenya’s counties and the areas that need improvement.
