This County Budget Review and Outlook Paper (CBROP) has been prepared in line with the
Public Finance Management (PFM) Act, 2012 and its enabling Legislation and Regulations. It
presents a review of the fiscal performance for 2019/20 financial year and how this affects the
financial objectives set out in the 2020 County Fiscal Strategy Paper (CFSP). The updated
macroeconomic outlook therein also provides us with a basis to revise the 2020/21 budget.
The fiscal outcome for FY 2019/20 and the first two months of financial year 2020/21 call for a
review of the 2020/21 budget estimates and forms the basis of the sector ceiling provided in this
policy document for the financial year 2021/22 for the County. In addition, these ceilings have
been underpinned by the county’s desire in providing an enabling business environment, quality
health care services, reducing poverty and enhancing incomes as outlined in the Medium term
development road map: County Integrated Development Plan (CIDP) 2018-2022.