This 2020 CBROP is the seventh to be prepared by the county government and is prepared in compliance with Section 118 of the Public Finance Management (PFM) Act of 2012. It is a key public finance document that links policy, planning and budgeting thus promote transparency and accountability in public financial management. These key policies, policy goals and strategic priorities are contained in planning and budgeting documents particularly the County Integrated Development Plan (CIDP) 2018-2022, the County Annual Development Plans (CADP) for FY 2019/20 and 2020 County Fiscal Strategy Paper (CFSP), and implemented through FY 2019/20 budget. Therefore, 2020 CBROP provides expenditure and resource mobilization outturn in relation the fiscal strategy and sheds light on the adequacy of underlying macroeconomic and fiscal projections on fiscal policies and budget implementation.