The County Budget Review Outlook Paper (CBROP) 2019/2020 financial year was prepared in
accordance with section 118 of the Public Finance Management Act, 2012. It reviews the fiscal
performance of the fiscal year by making comparisons to the budget allocations for the period
under the review.
Therefore, CBROP analyzes the performance of both revenue and expenditure in the budget for
2019/2020 Financial year. The report also analyses total revenue collected over projected revenue
for the same year as well as revenue streams. The underpins some possible causes of underperformance
or over-performance as well as analysis of performance of departmental
expenditures for the period under review.
It is also expected that CBROP will help in improving the link between policy, planning and
budgeting, transparency and accountability in the use of public resources. This is vital in the
preparation of annual budgets, management of public resources, and prioritization of resources to
key sectors. Thus, this will help in addressing weaknesses in implementation of spending
priorities consistent with government policies of achieving high and sustained economic growth
and poverty reduction.