...The County Budget Review and Outlook Paper (CBROP) is a statutory policy document in the review and analysis of County budget performance.The document has been prepared in accordance with section118ofPublicFinanceManagementAct(PFM,2012). In the Act,County Treasuries are required to prepare and submit CBROPs to respective County Executive Committees by 30th September every year.As a policy document,CBROP provides performance of budget of the previous financial year showing estimates,actuals,and deviations. It is also are view of budget appropriations and compliance with the fiscal responsibility principles and financial objectives outlined in the PFM Lawof2012

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