This Budget Review and Outlook Paper (BROP) is the first one to be prepared under the County Government of Makueni since the formation of the County Government following the March, 2013 General Elections based on the Constitution of Kenya, 2010. Under the Public Finance Management Act, 2012 Section 118 each County Government is required to prepare and publish the BROP for the purposes of guidance on budget preparation, fiscal planning and monitoring and evaluation.

According to the PFMA 2012, the BROP should contain a review of the fiscal performance of the previous financial year (2012/13), updated economic and financial forecast, and deviations from the county fiscal strategy paper.

However, this BROP September, 2013 being the first policy document to be prepared and published since the promulgation and operationalization of the Constitution of Kenya, 2010 the review and comparison aspect will not be applicable. The jurisdiction area of the Makueni County Government comprises of the defunct County Council of Makueni, Town Council of Wote and Town Council of Mtito-Andei which used to plan each distinctively. Further complexity arises from the fact that the National Government used to plan and execute plans and programs within the said defunct local authorities.