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County Budget Review and Outlook Paper


The County Budget Review and Outlook Paper (CBROP) provides a review of economic and fiscal developments in the previous year, updated medium-term economic and financial forecasts since approval of the most recent County Fiscal Strategy Paper and indicative sector budget ceilings for the coming year.


Upstream:  Prior CFSP, Budget Estimates, QPRs, APR

Downstream: Indicative sector ceilings for the upcoming CFSP


The CROP summarizes the rate of revenue collection and sector program spending for the county government.  It recommends corrections for any major deviations and presents financial forecasts to define the fiscal space of the county government for the upcoming year and the medium term.  It is submitted to the County Assembly by October 21st and made available to the public.

For a more detailed description of the CBROP process, follow this link: CBROP Step by Step Description


Laws and Regulations

Public Finance Management Act, 2012

Public Finance Management (County Government) Regulations 2015

Guidelines and Tools

County Budget Operational Manual. National Treasury, 2014. See Chapter 5, CBROP.

Guide: How to Read and use a Budget Review and Outlook Paper. International Budget Partnership, January 2016

Other Resources

National Treasury Circulars