The County Treasury is required by Section 118 of the Public Finance Management (PFM) Act
2012 to prepare County Budget Review and Outlook Paper (C-BROP) for the county, to be
submitted to the County Executive Committee by 30th September of the year. The county
government is also required by Section 107 of PFMA 2012 to manage public finances in line
with the principles of fiscal responsibility.
This 2016 C-BROP was therefore prepared by the County Treasury pursuant to the provisions of
section 118 (1) PFMA 2012. It was prepared to provide a review of the county’s fiscal
performance for 2015/16 financial year and to show how this affected the financial objectives
contained in the CFSP of that year. Further, it provides a summary of the national
macroeconomic outlook and how it affects the county’s economic performance.