The County Budget Review and Outlook Paper (CBROP) 2018 has been prepared in line with section118 of the Public Finance Management (PFM) Act 2012. This section requires the county governmentto prepare a budget review and outlook paper in respect for each financial year and submit it to theCounty Executive Committee by 30th September of every year and subsequently table this at theCounty Assembly and then publish and publicize the paper.The paper reviews fiscal performance of the County for the 2017/18 financial year with the approvedProgram Based Budget 2017/18 and the projected fiscal performance indicated in the CBROP 2017.The paper also provides information on changes in the projections made in the County Fiscal StrategyPaper (CFSP) 2018. These changes are also analyzed against the actual financial performance for theFY 2017/18 to determine the trend and understand factors that may have hindered compliance withfiscal responsibility requirements and the expected financial management outputs on revenueenhancement, expenditure management and budgetary control. These deviations are explained andused as a basis to refine the projected fiscal performance for the MTEF for FY 2019/20.The updated economic and financial outlook presented in this paper will set out the general fiscalguidance for the preparation of the budgets for the next financial year and for the medium term. Theprovisional ceilings are intended to guide the Sector Working Groups (SWGs) in the preparation of thebudgets.

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