The County Budget Review and Outlook Paper (CBROP) is one of the budget policy documentsthat enhance financial discipline and fiscal responsibilities within the countys financialmanagement framework as provided for in the Public Finance Management (PFM) Act 2012.The CBROP presents the fiscal outcome for the most previous Financial Year and how theseoutcomes affect financial objectives set out in that years County Fiscal Strategy Paper (CFSP).Consequently, this 2017 CBROP being the 5th after the enactment of devolved governancepresents the fiscal framework which provides a strong basis for building a common future underthe new constitutional dispensation regarding Fiscal discipline and accountability.Fiscal discipline will seek to ensure that the countys development entities are able to worktowards improving the residents livelihoods by instituting mechanisms that enhances financialefficiency, effectiveness and be economical. The county is committed to maintain the trend ofeconomic growth and development as desired by the residents. Towards this end, the county willalways strive to ensure that there is transparency and accountability by providing feedback on thecountys performance indicators as required by the Constitution and the Public FinanceManagement Act, 2012 and county Public Finance Management Regulations Act, 2015.Based on this backdrop, this CBROP has been prepared so as to present a review of the fiscalperformance for 2016/17 Financial Year.This document is organized into five chapters. Chapter one highlights the legal justification andobjectives of CBROP. Chapter two reviews the fiscal performance for 2016/17 financial year.Chapter three explains the recent economic developments and outlook. Chapter four details theresource allocation framework for 2016/17 financial year. Chapter five is the conclusion andrecommendations

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