The County Budget Review and Outlook Paper (CBROP) was prepared by the County Treasury pursuant to the provisions of section 118 of the Public Finance Management Act, 2012 (PFMA). The Act requires that the county budget review and outlook paper (CBROP) be submitted to the County Executive Committee by 30th September of the year. County Budget Review and Outlook Paper (CBROP) presents the actual fiscal performance for financial year 2014/15 while indicating deviations from the budget appropriation for that year. In addition, it provides details on how actual financial performance for the previous financial year may have affected compliance with the fiscal responsibility principles. Further, the updated macroeconomic outlook referred to in this paper will provide a basis for revision of 2015/16 financial year budget in the context of the Supplementary Estimates as well as the broad fiscal parameters for the subsequent budgets.