Musungu, Joseph JumaKirwa, Tecla CeciliaAtandi, Fred Gichana2026-10-012026-10-012023-01-03Musungu, J. J., Kirwa, T. C., & Atandi, F. G. (2023). Program based budgeting and financial performance of county government of Bungoma, Kenya. The Strategic Journal of Business & Change Management, 9(4), 21 – 27.2312-9492http://erepository.kibu.ac.ke/handle/123456789/12031Journal ArticleThe study determined the effect of Program based budgeting on financial performance by County Government of Bungoma. The study used a target population of 202 workers and sample size of 134 respondents who were workers in the field of finance. Questionnaires were used to collect data. The study therefore rejected the null hypothesis and concluded that Program Based Budgeting had a statistically significant influence on the financial performance of the County Government of Bungoma.enProgram Based BudgetingBudget ReformsFinancial PerformanceArticle