The County Budget Review Outlook Paper (CBROP) is prepared in accordance with section 118 of the Public Finance Management Act, 2012. It reviews the actual fiscal performance of the financial year 2017/18 and makes comparisons to the budget allocations in the same year. It presents the Budget performance for FY 2017/18 and how the budget adhered to the fiscal responsibility principles and financial objectives as set out in the PFM Act, 2012. The updated fiscal forecasts therein also provide the basis to revise the FY 2018/19 budget in the context of supplementary estimates set out in the broad fiscal parameters, the” BIG FOUR Agenda” and the medium-term expenditure framework. The approved budget for 2017/18 financial year was Kes. 6.942 comprising of equitable share of Kes 4.983 Billion, Local Revenue Kes 450 Million, Grants Kes, 587.33 M, and roll over Kes. 943,308 Million. Second revised budget totaled to Kes6.959 Billion due increment of Grants and Equitable Share.