The CBROP provides an analysis of the details of the actual fiscal performance in the previous year compared to the budget appropriation for that year, the updated economic and financial forecasts with sufficient information to show changes from the forecasts in the most recent County Fiscal Strategy Paper. It also provides a description of how actual financial performance for the previous financial year may have affected compliance with the fiscal responsibility principles, or the financial objectives in the County Fiscal Strategy Paper. Further, it sets indicative ministerial ceilings for FY 2020/21 in line with key sector strategic objectives and priorities as set out in the County Integrated Development Plan (2018-2022) and the Governor’s Manifesto.