The Public Finance Management Act 2012, Section 118 requires every countygovernment to prepare a county budget review and outlook paper (CBROP). In linewith the law, CBROP captures a review of the fiscal performance of the financial year2013/14 and deviations from the approved 2014/15 budget.The 2014 County budget review and outlook Paper seeks to specify the details of theactual fiscal performance in the FY 2013/14 compared to the budget appropriation.It accounts for changes and reasons for economic deviations compared to the CFSP2014. It gives account of how actual financial performance for FY 2013/14 hasaffected compliance with the fiscal responsibility principles and financial objectives inthe county fiscal strategy paper 2013/14. Furthermore the CBROP gives proposals toaddress deviations from the financial objectives of CFSP 2014 and estimated timeframe to address them.CBROP sets indicative ministerial ceilings 2015/16 in line with outlined sector keystrategic objectives as set out in the County Integrated Development Plan and theAnnual Development Plan. It has been informed by the priorities identified in the firstCounty Integrated Development Plan (CIDP) which was developed through aparticipatory process. The law requires CBROP to present the fiscal outcome for theprevious financial year and to state how this outcome affects the financial objectivescontained in that the CFSP.This however being the first CBROP under the devolved governance structure, itthus cannot contain information to show changes in the forecasts in the CFSP. Itfocuses on the fiscal outlook of the current financial year and the medium term. TheCBROP is expected to provide a summary of the national macroeconomic outlookand how this will affect the Countys economic performance.Our commitment is to ensure the success of devolution. In this regard, the need forcontinued fiscal discipline and prudent utilization of public resources is emphasized.This therefore calls for greater transparency and accountability in public financemanagement at the county level.iiThe unveiling of this paper is a clear demonstration of our commitment to therealization of our county vision of being the leading county in effective and efficientresource management, sustainable development and service delivery. The fiscalframework presented in this CBROP provides a strong basis to meet these goals. Iimplore all stakeholders to join us in this effort.

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