...This County Budget Review and Outlook Paper (CBROP) 2018 wasprepared in accordance with section 118 of the Public Financial Management Act, 2012. The PFM law envisages production of a CBROP by the end of September each year. This review document covered the fiscal year ending 30thJune 2018 and has focused on the progress made compared to similar review period in FY 2016/2017. The CBROPalso reviews the fiscal outcome for FY 2017/18 and its effects on the financial objectives set out in the 2018/19 budget estimates submitted to the County Assembly on April 30, 2018. It provides a basis upon which to revise the 2018/19 budget in the context of the supplementary budget and set out the broad fiscal parameters for the next medium-termbudget.The outcome of the budget review revealed a stable macroeconomic environment at the National level and the County level. The total County receipts amounted to Ksh 6.063billion against a revised target of Ksh 6.242billion. The County Government received full transfers from the targeted National transfers. The total exchequer receipts amounted to Ksh 5.255billion against a similar target. The local revenuedropped by approximately 30 percent from Ksh 236million in FY 2016/2017to Ksh 182million in FY 2017/2018. This outcome was a 91percent performance in comparison with a target of Ksh 200million.The total County expenditure was4.9 billion against a total planned expenditure of Ksh 6.2billion representing 79percent budget absorption rate. Total recurrent expenditure accounted for 82percent of the actual expenditure or Ksh 4.07Billion. On the other hand,County Development expenditure was Ksh 874million against a revised target of Ksh1.86billion translating to 47percent performance. Adequate effort has been made to ensure compliance with the County Government fiscal responsibility principles envisaged in section 104 of the PFM Act 2012

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