The County Budget Review Outlook Paper (CBROP) is prepared in line with section 118 (1) of thePublic Finance Management Act, 2012. It reviews the actual fiscal performance of the financial year2015/16 and makes comparisons to the budget appropriations of the same year. It also provides therecent economic developments and the updated economic and financial forecast with sufficientinformation to show changes from the forecast in the County Fiscal Strategy Paper (CFSP), February,2016.In reviewing the fiscal performance, this paper analyzes the performance of the Countys ownrevenue in the FY 2015/16. It has included the total revenue collected and made comparison toprojected revenue for the same year. In addition, causes of the underperformance of revenue arealso highlighted. Included in the analysis is also performance of departmental expenditures for theperiod under review.In this paper, we intends to provide an overview of how the actual performance of the FY affectedour compliance with the fiscal responsibility principles and the financial objectives as outlined inthe 2016 County Fiscal Strategy Paper (CFSP).The CBROP intends to continue to play a critical role in the preparation of budgets and managementof public resources in the County Government. To strengthen the budget preparation process, theCounty government intends to continue to embrace performance budgeting and deepen publicfinancial reforms to increase efficiency and effectiveness in service delivery and value for money.We are committed to maintain the trend of development in line with the expectations andcommitments we have made to the Kisii County residents. Towards this end, we shall ensure there istransparency and accountability by relaying our performance indicators to the public as well aspublicizing other publications as required by the Constitution and the Public Finance ManagementAct, 2012.

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