This guide examines the evolution of program-based budgeting Kenya between 2013/14 and 2015/16, following an example from the health sector. It considers a number of key aspects of a program-based budget, how these have improved over time, and how they could be further improved. These aspects include: narrative links to the budget figures, clarity of programs, subprograms and further disaggregation, and information on external funding. The guide then compares the information made available in Kenya’s 2014/15 program-based budget with South Africa’s and Uganda’s 2014/15 budgets to get a sense of good practices in sub-Saharan Africa. This guide is intended to inform both national and county executives who must prepare their budgets in a program-based format, and those who provide oversight of the budget, particularly legislatures and civil society organisations.
