The County Budget Review and Outlook Paper (CBROP) is a policy document that reviews theperformance of the previous financial year. This document covers the period 2017/2018financial year. This 2018 CBROP is the fifth after the enactment of devolved governancefollowing the implementation of Constitution of Kenya, 2010. It presents the fiscal frameworkwhich provides a strong basis for building a common future regarding Fiscal discipline andaccountability. The CBROP presents the fiscal outcome for 2017/2018 FY and shows how theseoutcomes affected financial objectives set out in 2017 County Fiscal Strategy Paper (CFSP).CBROP is one of the budget policy documents that enhances financial discipline and fiscalresponsibilities within the countys financial management framework as provided for in thePublic Finance Management Act (PFM) Act 2012.Fiscal discipline will seek to ensure that the countys programs, sub-programs and developmentpriorities work harmoniously towards ensuring sustainable economic growth and development.This will further lead to socio-economic wellbeing of county citizens.The initiatives also work toward improving the residents livelihoods by instituting mechanismsthat enhances financial efficiency and effectiveness. The county is committed to maintain thetrend of economic growth and development as desired by the residents.The county is, and will always be, committed to ensuring that there is transparency andaccountability by providing feedback on the countys performance indicators as required by theConstitution of Kenya, 2010, the Public Finance Management Act, 2012 and county PublicFinance Management Regulations Act, 2015.The county government is also committed to national and international plans such as Vision2030 and attainment of Sustainable Development Goals (SDGs). The period under review sawstrides and initiatives that guided the county towards realization of the vision and goals.

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