Kenya has been implementing reforms in the public service, aimed at improving efficiency and effectiveness in delivery of public services and ultimate increase in overall economic growth. The country aims to build a public service that is citizen-focused, ethical, professional and results-oriented as reflected in the entrenchment of national values and principles of governance in the Constitution. In view of the above, a performance management programme to facilitate improvement of public service delivery for both national and county governments will be developed. A national audit function will also be devolved to facilitate transparency and accountability in resource utilization at the county and sub-county levels