The 2022 County Budget Review and Outlook Paper (CBROP) has been prepared pursuant to Section 118 of the Public Finance Management Act 2012. The document presents the fiscal performance for the FY 2021/22 and how the performance affects fiscal objectives of the County Government of Homa Bay as set out in the 2022 County Fiscal Strategy Paper (CFSP) in addition to setting the preliminary budget ceilings for the FY 2023/24 budget process. The document also provides a review of economic and fiscal developments as well as updated medium-term economic and financial forecasts since approval of the 2022 County Fiscal Strategy Paper. Ultimately, the document sets the tone for the review of the review of the FY 2022/23 budget estimates as well as the preparation of the FY 2023/2024 budget estimates. This means the document assesses the rate of revenue collection and sector program spending for the county government with a view to recommending measures to correct any major deviations and that may affect the fiscal performance of the county government for the upcoming year and over the medium term.