The preparation of the County Budget Review and Outlook Paper (CBROP) by the County Treasury is provided in Section 118 of the Public Finance Management Act, 2012 (PFMA). The paper analyses the overall fiscal performance of the county government for the financial year 2017 /2018. CBROP ensures effective linkage between policies, planning and budgeting. It sets out the broad objectives, policy goals and strategic priorities that will guide the County Government in preparing the budget both for the 2019 /2020 financial year and over the medium term. As a review document, the CBROP highlights the financial status of the county to the spending agencies, and other stakeholders. It also provides tentative indicators of the total limits within which the County can expend for the 2019/20 financial year. This is founded on the expected flows from the National Government as well as the revenues mobilized locally.