The PBB Manual (2011) aims at shifting budgeting towards results-based approaches, linking funds to specific outcomes. The National Government Budget Manual (2023) provides a comprehensive guide for national budget formulation while the County Government Budget Manual (2024) offers similar guidance specifically for devolved Governments, ensuring consistency and accountability.
PROGRAMME-BASED BUDGETING (PBB) MANUAL (2011)
NATIONAL GOVERNMENT BUDGET MANUAL (2023)
COUNTY GOVERNMENTS BUDGET MANUAL (2024)
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