...The Public Finance Management Act 2012, Section 118 requires every county government to prepare a county budget review and outlook paper (CBROP). In line with the law, CBROP captures a review of the fiscal performance of the financial year 2013/14 and deviations from the approved 2014/15 budget. The 2014 County budget review and outlook Paper seeks to specify the details of the actual fiscal performance in the FY 2013/14 compared to the budget appropriation. It accounts for changes and reasons for economic deviations compared to the CFSP 2014. It gives account of how actual financial performance for FY 2013/14 has affected compliance with the fiscal responsibility principles and financial objectives in the county fiscal strategy paper 2013/14. Furthermore the CBROP gives proposals to address deviations from the financial objectives of CFSP 2014 and estimated time frame to address them.CBROP sets indicative ministerial ceilings 2015/16 in line with outlined sector key strategic objectives as set out in the County Integrated Development Plan and the Annual Development Plan. It has been informed by the priorities identified in the first County Integrated Development Plan (CIDP) which was developed through a participatory process. The law requires CBROP to present the fiscal outcome for the previous financial year and to state how this outcome affects the financial objectives contained in that the CFSP.This however being the first CBROP under the devolved governance structure, it thus cannot contain information to show changes in the forecasts in the CFSP. It focuses on the fiscal outlook of the current financial year and the medium term. The CBROP is expected to provide a summary of the national macroeconomic outlook and how this will affect the Countys economic performance.Our commitment is to ensure the success of devolution. In this regard, the need for continued fiscal discipline and prudent utilization of public resources is emphasized. This therefore calls for greater transparency and accountability in public finance management at the county level.

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