The 2021 Kilifi County Budget Review Outlook Paper (CBROP) is prepared in line with Section 118 of the Public Finance Management (PFM) Act, 2012. The 2021 CBROP presents updated economic and financial forecasts with sufficient information to inform the budget proposals for the next financial year. It also reviews previous year’s budget and provides an outlook for the forthcoming budget year. The paper examines recent economic developments and fiscal performance in FY 2020/21 against corresponding appropriations. This entails analysis of total revenue collected versus projected revenue and highlighting the causes for deviations. The analysis also includes expenditure performance of county departments with highlights on actual performance of FY 2020/21 and its compliance with the fiscal responsibility principles in the PFM Act of 2012. Additionally, the paper provides an overview of how the actual performance of the FY 2020/21 affected the financial objectives as detailed in the 2020 County Fiscal Strategy Paper (CFSP).