...The Vihiga County Budget Review and Outlook Paper (CBROP) is prepared in accordance with the Public Financial Management Act, 2012. This paper shows the Budget and actual fiscal performance of the 2016/2017 Financial Year so as to inform the future planning, budgeting and how it affected the financial objectives set out in the2017/2018CountyFiscal Strategy Paper (CFSP).The information in this paper is based on data from the approved County budget, financial reports submitted to the office of the controller of budget and the report generated from Integrated Finance Management Information System (IFMIS).We need to appreciate the fact that we have a new government in place and this necessitates the reorganization of the approved Budget 2017/18 through a supplementary budget. This in turn will affect the County Fiscal strategy paper 2017, for instance some of the proposals and priorities will change.The County Integrated Development Plan(CIDP)for the first five years (First generation)of the County Government has expired. The second generation CIDP is underway for future development plans.

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