The Makueni County Budget Review and Outlook Paper (CBROP) 2024 has been prepared in compliance with Section 118 of the Public Financial Management Act, 2012. The paper provides a review of the budget performance for the fiscal year 2023/2024 and outlines the development outlook for the fiscal year 2025/2026. It also presents recent economic and financial projections to inform budget proposals for the FY 2025/2026. The county government recorded an overall revenue performance of KShs 9,889,633,424 against a budgeted revenue ofKShs 11,182,335,101 in FY 2023/24, which represented an actual perfonnance of 88%. The revenue performance marked a decline of KShs 678,828,975 from the KShs 10,568,462,399 recorded in FY 2022/23. This decrease was attributed to delayed disbursement of equitable share, conditional allocations (loans and grants) and Own Source Revenue (OSR) underperformance. The county recorded a cumulative budget absorption rate of 81 percent which comprised of 62 percent development and 89 percent recurrent. Of the total expenditure, 47 percent was spent on personnel emoluments, 30 percent on operations and maintenance, and 23 percent on development. The fiscal performance in FY 2023/24 was broadly in line with the county's financial objectives and fiscal responsibility principles outlined in the PFM Act of 2012 and the 2023 County Fiscal Strategy Paper. However, the county fell short of compliance in development and personnel ratios.