The County Budget Review Outlook Paper (CBROP) is prepared in line with section 118 of the Public Finance Management Act, 2012. It reviews the actual fiscal performance of the financial year 2014/2015 and makes comparisons to the budget appropriations of the same year. It also provides the recent economic developments and the updated economic and financial forecast with sufficient information to show changes from the forecast in the County Fiscal Strategy Paper (CFSP) of February, 2014. In reviewing the fiscal performance, this paper analyzes the performance of county own revenue in the FY 2014/2015. This paper highlights the total revenue collected during the financial year 2014/2015 and compared with the projected revenue for the same year. Additionally, the causes of the underperformance of revenue are also highlighted. This analysis also includes the performance on expenditures of the various county departments during the period under review. This paper has also provided an overview of how the actual performance of the FY 2014/2015 affected the financial objectives as detailed in CFSP of 2014. The performance of 2014/2015 budget has formed the basis for projecting the 2015/2016 budget based...