The 2014/15 county budget process was plagued by many challenges, but most counties managed to produce Fiscal Strategy Papers for the first time, and many based their budgets in part on these papers. Moreover, as required by the Public Finance Management Act 2012, many counties shifted to programme-based budgeting this year. As counties finalize their budgets, it is time to start analyzing them. In order to help citizens and organizations at county level engage with their budgets, we have revised and expanded our “16 Key Questions” tool from last year to include 20 questions. This was motivated particularly by a need to provide additional guidance when reading programme-based budgets (PBB), which are very different from the traditional line-item budgets Kenyans are used to.