Examining health sector application and utility of program-based budgeting: County level experiences in Kenya.

PBB is potentially a useful tool for aligning health sector planning and budgeting and ensuring the Annual Work Plan is more result oriented. However, realisation of this goal would be enhanced by the developing clear tools and guidelines to support its implementation, building capacity for county health sector managers to better understand the PBB application, and reforming the public-sector budgetary management system to align it with the PBB approach.