Section 118 of the Public Finance Management Act, 2012 provides for the preparation of the County Budget Review and Outlook Paper (CBROP) by the County Treasury. The Act states that In preparing its county Budget Review and Outlook Paper, the County Treasury shall specify the details of the actual fiscal performance in the previous year compared to the budget appropriation for that year and the updated economic and financial forecasts with sufficient information to show changes from the forecasts in the most recent County Fiscal Strategy Paper