The County Budget Review and Outlook Paper (CBROP) is a policy document that reviews the
performance of the previous financial year. This document covers the period 2017/2018
financial year. This 2018 CBROP is the fifth after the enactment of devolved governance
following the implementation of Constitution of Kenya, 2010. It presents the fiscal framework
which provides a strong basis for building a common future regarding Fiscal discipline and
accountability. The CBROP presents the fiscal outcome for 2017/2018 FY and shows how these
outcomes affected financial objectives set out in 2017 County Fiscal Strategy Paper (CFSP).
CBROP is one of the budget policy documents that enhances financial discipline and fiscal
responsibilities within the county’s financial management framework as provided for in the
Public Finance Management Act (PFM) Act 2012.
Fiscal discipline will seek to ensure that the county’s programs, sub-programs and development
priorities work harmoniously towards ensuring sustainable economic growth and development.
This will further lead to socio-economic wellbeing of county citizens.