The County Budget Review and Outlook Paper (CBROP) 2023 has been prepared in line with section 118 of the Public Finance Management (PFM) Act 2012, which requires the county government to prepare a County Budget Review and Outlook Paper for each financial year. This CBROP reviews fiscal performance of the county for the 2022/23 financial year and also compares it with the budget appropriation for the same year. In addition, it provides information on changes in forecasts that are captured in the County Fiscal Strategy Paper (CFSP) 2023 as well as how the actual financial performance of the previous financial year may have affected compliance with the fiscal responsibility principles and the county financial objectives for the year. It also gives reasons for any deviation from the county financial objectives captured in the county fiscal strategy paper and offers proposals to address the deviations. The updated economic and financial outlook presented in this paper will set out the broad fiscal parameters in preparation for the next budget cycle of 2024/2025. In particular, the provisional ceilings presented are intended to act as a guide to sector working groups in preparing their budgets.