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 Act (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).The significance of C-BROP is that it ensures the County Government reviews its previous yearsbudget performance, the county and national economic-financial environment and how its likelyto impact on the level of future revenues and to set preliminary sector ceilings in the light of thereview of revenues.The 2020 Nandi County Budget Review and Outlook Paper (CBROP), has been prepared inaccordance with section 118 of the Public Financial Management Act, 2012 presents the actualfiscal performance of the FY 2019/2020 as it makes comparisons to the budget appropriations forthe same year as well as the updated economic and financial outlook to set out the broad fiscalparameters for preparation of the next budgetThis paper is a vital document as it details the fiscal/budgetary outcome for 2019/2020 financialyear and how this affects the financial objectives set out in the 2020 County Fiscal Strategy Paper(CFSP). The updated macroeconomic outlook therein also provides us with a basis for revising the2020/2021 budget in the context of the Supplementary Estimates, in line with the countygovernments strategic priorities over the medium term. Consequently, the County Fiscal StrategyPaper (CFSP) for 2021 will set ceilings to allocate available resources to County sectors as well asset expenditure priorities.To strengthen the budget preparation process, the County government of Nandi will continue toembrace programme-based budgeting and deepen public financial reforms to increase efficiencyand effectiveness in service delivery and value for money. Emphasis will be placed on completionof development projects as well as settle pending bills as these will spur growth of the localeconomy and improve the lives of the residents of Nandi County.

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