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BUDGET PREPARATION BUDGET PREPARATION AND PROCESSES:AND PROCESSES:
Budget DivisionBudget Division
Ministry of FinanceMinistry of Finance
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ABOUT THE PRESENTATIONABOUT THE PRESENTATION
This PresentationThis Presentation Outlines the key legal instruments & Outlines the key legal instruments &
main stages of the Budget process main stages of the Budget process performed by Central Government and performed by Central Government and Local Government Authorities (LGAs)Local Government Authorities (LGAs)
Provides highlights on plan and budget Provides highlights on plan and budget reform initiativesreform initiatives
Discusses some areas that need to be Discusses some areas that need to be addressed in order to have improved addressed in order to have improved MDAs. Regional Secretariats’ (RS) and MDAs. Regional Secretariats’ (RS) and LGAs’ budget submissionsLGAs’ budget submissions
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1. INTRODUCTION1. INTRODUCTION
Government Budget:Government Budget: Tool for implementing policy decisions Tool for implementing policy decisions
to achieve social, economic & political to achieve social, economic & political objectivesobjectives
Process of determining resources and Process of determining resources and their use for the purpose of attaining the their use for the purpose of attaining the set goalsset goals
Involves interventions by key actors and Involves interventions by key actors and stakeholders and a series of activitiesstakeholders and a series of activities
Public instrument based on a legal Public instrument based on a legal framework, which gives it the necessary framework, which gives it the necessary mandatemandate
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Government Budget:Government Budget: Tool for implementing policy decisions Tool for implementing policy decisions
to achieve social, economic & political to achieve social, economic & political objectivesobjectives
Process of determining resources and Process of determining resources and their use for the purpose of attaining the their use for the purpose of attaining the set goalsset goals
Involves interventions by key actors and Involves interventions by key actors and stakeholders and a series of activitiesstakeholders and a series of activities
Public instrument based on a legal Public instrument based on a legal framework, which gives it the necessary framework, which gives it the necessary mandatemandate
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2. LEGAL BASE OF BUDGET2. LEGAL BASE OF BUDGET The preparation and implementation The preparation and implementation
of the Government budget is based of the Government budget is based on legal requirements and set upon legal requirements and set up
The legal base is the body of laws & The legal base is the body of laws & administrative regulations that administrative regulations that regulate the budget format, timing regulate the budget format, timing and procedures & the allocation of and procedures & the allocation of formal powers and responsibilities formal powers and responsibilities and rights in the budget cycle or and rights in the budget cycle or processprocess
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Instruments ProvidingInstruments ProvidingLegality of the BudgetLegality of the Budget
The Constitution of Tanzania (Chapter 7)The Constitution of Tanzania (Chapter 7) The Public Finance Act 2001The Public Finance Act 2001 The Public Procurement Act No. 21 of The Public Procurement Act No. 21 of
2004 (which repealed the Public 2004 (which repealed the Public Procurement Act 2001)Procurement Act 2001)
The Annual Appropriation ActThe Annual Appropriation Act The Annual Finance ActThe Annual Finance Act Local Government Finance Act No.9 of Local Government Finance Act No.9 of
1982 (As amended by Miscellaneous Act 1982 (As amended by Miscellaneous Act No. 6 of 1999)No. 6 of 1999)
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3. BUDGET PROCESS3. BUDGET PROCESS
(i)(i) Preparation of Plan and Budget Preparation of Plan and Budget GuidelinesGuidelines
Budget formulation begins with Budget formulation begins with establishment of national budget policy establishment of national budget policy objectives and priorities and resource objectives and priorities and resource envelopenvelop
Consistent with MKUKUTA and Tanzania Consistent with MKUKUTA and Tanzania Development Vision 2025; and informed by the Development Vision 2025; and informed by the macroeconomic review and analysismacroeconomic review and analysis
Macroeconomic review is facilitated by the Macroeconomic review is facilitated by the Plan and Budget Guidelines Committee Plan and Budget Guidelines Committee (PBGC) - responsible for preparing annual (PBGC) - responsible for preparing annual Plan and Budget GuidelinesPlan and Budget Guidelines
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PBGC composed of officers from PBGC composed of officers from central ministriescentral ministries Ministry of Finance (MOF)Ministry of Finance (MOF) Ministry of Planning, Economy and Ministry of Planning, Economy and
Empowerment (MPEE)Empowerment (MPEE) President’s Office-Public Service Management President’s Office-Public Service Management
(PO-PSM)(PO-PSM) Prime Minister’s Office-Regional Administration Prime Minister’s Office-Regional Administration
and Local Government (PMO-PORALG)and Local Government (PMO-PORALG)
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Review of macroeconomic performance starts Review of macroeconomic performance starts with assessment of performance of the previous with assessment of performance of the previous budget assumptions and targetsbudget assumptions and targets
Other variables reviewed include economic Other variables reviewed include economic growth rate, inflation and government financegrowth rate, inflation and government finance
Review of past and current performance is basis Review of past and current performance is basis for future projectionsfor future projections
Public Expenditure Review (PER) process provides Public Expenditure Review (PER) process provides important support to the Budget Processimportant support to the Budget Process updated sector MTEFsupdated sector MTEFs sector resource requirementssector resource requirements macroeconomic issuesmacroeconomic issues donor financial commitments etcdonor financial commitments etc
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Based on the macroeconomic review and Based on the macroeconomic review and other developments as indicated in the other developments as indicated in the economic performance review, the overall economic performance review, the overall macroeconomic and fiscal framework for macroeconomic and fiscal framework for the future is then establishedthe future is then established
The framework generally covers the The framework generally covers the Projected economic growth (GDP)Projected economic growth (GDP) Level of inflationLevel of inflation External sector performanceExternal sector performance Budget FrameBudget Frame FinancingFinancing
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Government then identifies policy objectives and Government then identifies policy objectives and budget priorities, which should be achieved in the budget priorities, which should be achieved in the annual and next two years of the MTEFannual and next two years of the MTEF
The framework forms the basis for preparing the The framework forms the basis for preparing the Plan & Budget Guidelines which set ceilings of Plan & Budget Guidelines which set ceilings of expenditure in the coming three years for MDAs, expenditure in the coming three years for MDAs, Regions & LGAsRegions & LGAs
Setting of ceilings is facilitated by software called Setting of ceilings is facilitated by software called Strategic Budget Allocation System (SBAS)Strategic Budget Allocation System (SBAS)
Two versions:Two versions: SBAS Micro for inputting Institutional requestsSBAS Micro for inputting Institutional requests SBAS Macro for consolidation of inputs, analysis and SBAS Macro for consolidation of inputs, analysis and
allocating resources up to target levelallocating resources up to target level
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(ii) Revenue and Expenditure Estimates (ii) Revenue and Expenditure Estimates PreparationPreparation
Budget estimates preparation consists of Budget estimates preparation consists of estimates of revenue, recurrent and estimates of revenue, recurrent and development expenditures by MDAs, development expenditures by MDAs, Regions and LGAsRegions and LGAs
Budgeting at MDAs, RS and LGAs levels is Budgeting at MDAs, RS and LGAs levels is facilitated by Plan and Budget Guidelinesfacilitated by Plan and Budget Guidelines
PMO-RALG is responsible for clarifying the PMO-RALG is responsible for clarifying the issues that are relevant to Regions and issues that are relevant to Regions and LGAs and provide guidance on how to LGAs and provide guidance on how to treat them in their plans and budgetstreat them in their plans and budgets
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Institutions follow the laid down steps in the Institutions follow the laid down steps in the preparation of the MTEF based Budgets for preparation of the MTEF based Budgets for quality submissionsquality submissionsStep 1:Step 1: Conduct situational analysis or Conduct situational analysis or environment scan (SWOT & Stakeholder environment scan (SWOT & Stakeholder Analysis)Analysis)Step 2:Step 2: Review or define the MDAs, Regions, Review or define the MDAs, Regions, LGAs vision, mission, objectives and targetsLGAs vision, mission, objectives and targets((Steps 1&2 are carried out during the Steps 1&2 are carried out during the preparation of Institutional Strategic plans)preparation of Institutional Strategic plans)Step 3:Step 3: Prioritization of targets and development Prioritization of targets and development of activitiesof activitiesStep 4:Step 4: Costing of activities Costing of activitiesStep 5:Step 5: Preparation of action and cash flow plans Preparation of action and cash flow plans
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The preparation of MTEF budget at The preparation of MTEF budget at Institutional level is coordinated by the Institutional level is coordinated by the Budget CommitteesBudget Committees
Departmental budgets are to be consistent Departmental budgets are to be consistent with the Institutional priorities and within with the Institutional priorities and within the given vote ceilingsthe given vote ceilings
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(iii) Finalization of Budget Formulation(iii) Finalization of Budget Formulation Final phases of budget preparation include:Final phases of budget preparation include:
Scrutiny of estimatesScrutiny of estimates Donor/Government ConsultationsDonor/Government Consultations Submission of estimates to Inter Ministerial Technical Submission of estimates to Inter Ministerial Technical
Committee (IMTC)Committee (IMTC) Submission of the budget Cabinet Paper for approvalSubmission of the budget Cabinet Paper for approval
Scrutiny of the draft budget proposalsScrutiny of the draft budget proposals Within the Institution - to ensure correctness and Within the Institution - to ensure correctness and
relevancy of the financial demandsrelevancy of the financial demands At the center - ascertain adherence of the budget At the center - ascertain adherence of the budget
estimates to the Plan and Budget Guidelines, and estimates to the Plan and Budget Guidelines, and accuracy of the numbersaccuracy of the numbers
Donor and Government consultations confirm Donor and Government consultations confirm donor financial commitment in the coming MTEF donor financial commitment in the coming MTEF periodperiod Discussions take place between MOF, MDAs, Regions, Discussions take place between MOF, MDAs, Regions,
LGAs and Development Partners (DPs)LGAs and Development Partners (DPs)
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Estimates are then submitted to the Inter – Estimates are then submitted to the Inter – Ministerial Technical Committee (IMTC)Ministerial Technical Committee (IMTC)
To facilitate the discussions, the MOF prepares a To facilitate the discussions, the MOF prepares a draft Cabinet budget paper that covers the draft Cabinet budget paper that covers the budget frame, the financial demands after budget frame, the financial demands after dialogue with MDAs, the government priorities dialogue with MDAs, the government priorities and financial implicationsand financial implications
IMTC may require MOF to make further technical IMTC may require MOF to make further technical improvements to the paper or put up improvements to the paper or put up recommendations for consideration by the recommendations for consideration by the CabinetCabinet
A budget Cabinet paper is submitted and A budget Cabinet paper is submitted and discussed by Cabinet and then approves discussed by Cabinet and then approves government budget proposals before they are government budget proposals before they are submitted to the legislaturesubmitted to the legislature
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(iv) Budget Authorization by Parliament(iv) Budget Authorization by Parliament Begins with discussions by Sector Begins with discussions by Sector
Parliamentary CommitteesParliamentary Committees The Minister for Planning, Economy and The Minister for Planning, Economy and
Empowerment and the Minister for Finance Empowerment and the Minister for Finance provide preliminary briefs on the economic provide preliminary briefs on the economic outlook and National Budget respectivelyoutlook and National Budget respectively
MDA’s and Regions’ detailed budgets are MDA’s and Regions’ detailed budgets are then submitted to Parliamentary then submitted to Parliamentary Committees for scrutinyCommittees for scrutiny
After the sector committees of the After the sector committees of the Parliament have reviewed the Estimates, Parliament have reviewed the Estimates, the Budget Proposals are tabled to the the Budget Proposals are tabled to the Parliament for debate and authorizationParliament for debate and authorization
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(v) Budget Execution(v) Budget Execution Each MDA, Region and LGA must ensure that Each MDA, Region and LGA must ensure that
institutional missions & objectives are achieved institutional missions & objectives are achieved within the approved budget estimates; and within the approved budget estimates; and significant deviations preventedsignificant deviations prevented
Institutions must plan implementation and Institutions must plan implementation and prepare work & procurement plans including cash prepare work & procurement plans including cash flow requirementsflow requirements
Execution takes place after release of funds by Execution takes place after release of funds by MOFMOF
PMG releases funds on monthly basis and in PMG releases funds on monthly basis and in accordance with the available resources. Main accordance with the available resources. Main activities at this stage include:activities at this stage include: Collection and accounting for revenues by TRA, MDAs & Collection and accounting for revenues by TRA, MDAs &
RegionsRegions Delivery of services and project implementation by institutionsDelivery of services and project implementation by institutions Maintenance of proper accounts for control and accountabilityMaintenance of proper accounts for control and accountability Reporting on budget performance (both financial and physical)Reporting on budget performance (both financial and physical)
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(vi) Budget Monitoring & Control(vi) Budget Monitoring & Control Close monitoring of the execution of the Close monitoring of the execution of the
budget at all levels is intended to ensure budget at all levels is intended to ensure efficient use of resourcesefficient use of resources
Monitoring and control mechanisms used:Monitoring and control mechanisms used: Internal reporting systemInternal reporting system Budget adjustmentsBudget adjustments Internal auditInternal audit External auditExternal audit Parliamentary control.Parliamentary control.
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(vii) (vii) Budget EvaluationBudget Evaluation Evaluation is made as a basis for revising Evaluation is made as a basis for revising
the policies, objectives and processesthe policies, objectives and processes Evaluation of the MTEF preparation Evaluation of the MTEF preparation
process is carried out annually by MOF and process is carried out annually by MOF and other evaluations are conducted as and other evaluations are conducted as and when required by stakeholderswhen required by stakeholders
MDAs, RS and LGAs are also urged to carry MDAs, RS and LGAs are also urged to carry out evaluation of their performance to out evaluation of their performance to assess the level of achievement in terms assess the level of achievement in terms of outcome or impartof outcome or impart
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Timing of the Planning and Timing of the Planning and Budgeting ProcessesBudgeting Processes
ProcessProcess TimingTiming ResponsibleResponsible
Revising and updating the SPs based on Revising and updating the SPs based on situational analysis and most recent situational analysis and most recent performance includingperformance including
(MKUKUTA Inputs)(MKUKUTA Inputs)
Sept - OctSept - Oct MDAs, MDAs, Regions, LGAsRegions, LGAs
Review of macro-economic and performance Review of macro-economic and performance of Sectors as a basis for Establishing National of Sectors as a basis for Establishing National Budget priorities and policies; and resource Budget priorities and policies; and resource projectionprojection
(PER Inputs)(PER Inputs)
Oct - Dec Oct - Dec PBGCPBGC
Preparation of budget requests based on Preparation of budget requests based on revised SPs using SBAS-Micro version revised SPs using SBAS-Micro version
Oct – NovOct – Nov MDAs, MDAs, Regions, LGAsRegions, LGAs
Outlook and projection for the MTEF - the Outlook and projection for the MTEF - the financing aspectfinancing aspect
(SBAS Macro Inputs)(SBAS Macro Inputs)
Oct - DecOct - Dec PBGCPBGC
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Timing of the Planning and Timing of the Planning and Budgeting Processes (cont.)Budgeting Processes (cont.)
ProcessProcess TimingTiming ResponsibleResponsible
Issuance of Plan and Budget Guidelines and Issuance of Plan and Budget Guidelines and detailed guidelines for LGAs detailed guidelines for LGAs
End DecEnd Dec MPEE & MOFMPEE & MOF
Preparation of Annual Budgets and MTEFs Preparation of Annual Budgets and MTEFs Jan – mid Jan – mid MarchMarch
MDAs, Regions, MDAs, Regions, LGAsLGAs
Finalization of the National Budget Estimates Finalization of the National Budget Estimates and approval by Cabinet, and approval by Cabinet,
Mid March - Mid March - AprilApril
MOF & CabinetMOF & Cabinet
Presentation of the Budget to the Parliament Presentation of the Budget to the Parliament June - AugJune - Aug Respective Respective MinistersMinisters
Budget Implementation, Monitoring, Control Budget Implementation, Monitoring, Control and Evaluation and Evaluation
July – June July – June following following yearyear
MDAs, Regions, MDAs, Regions, LGAsLGAs
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4. PLAN & BUDGET REFORM 4. PLAN & BUDGET REFORM INITIATIVESINITIATIVES
The Government has taken various initiatives The Government has taken various initiatives aimed at improving resource management and aimed at improving resource management and service deliveryservice delivery
These include Public Sector reforms such asThese include Public Sector reforms such as Strategic Planning (SP)Strategic Planning (SP) PERPER Medium Term Expenditure Framework (MTEF)Medium Term Expenditure Framework (MTEF) LGRPLGRP MKUKUTAMKUKUTA
These initiatives, which closely affect the These initiatives, which closely affect the planning and budgeting as well as monitoring and planning and budgeting as well as monitoring and evaluation, are being implemented under evaluation, are being implemented under different lead Ministriesdifferent lead Ministries
Following slides discuss the main features of the Following slides discuss the main features of the SP, PER, MTEF, LGRP and MKUKUTASP, PER, MTEF, LGRP and MKUKUTA
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(1) (1) Strategic PlanningStrategic Planning Strategic Plans (SPs) were developed by Civil Strategic Plans (SPs) were developed by Civil
Service Department (CSD) now President’s Office Service Department (CSD) now President’s Office Public Service Management (PO-PSM)Public Service Management (PO-PSM)
Each MDA, RS and LGA is required to have a Each MDA, RS and LGA is required to have a Strategic Plan covering five yearsStrategic Plan covering five years
SPs encompass institutionsSPs encompass institutions Vision and mission statementsVision and mission statements Key result areas (MTEF Objectives)Key result areas (MTEF Objectives) Strategic objectives (MTEF targets)Strategic objectives (MTEF targets) Outcome and output performance indicatorsOutcome and output performance indicators
The institutional perspectives in the MTEF The institutional perspectives in the MTEF document are essentially the vision statement, document are essentially the vision statement, mission statement, objectives to be attained, mission statement, objectives to be attained, policies and strategiespolicies and strategies
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(2) Public Expenditure Review(2) Public Expenditure Review The underlying objective of PER is to evaluate The underlying objective of PER is to evaluate
budget performance against approved targets budget performance against approved targets and procedures or processes and identify and procedures or processes and identify shortcomings and corrective measuresshortcomings and corrective measures
Since 1998, Public Expenditure Reviews in Since 1998, Public Expenditure Reviews in Tanzania has been conducted on an annual basis, Tanzania has been conducted on an annual basis, closely aligned with Governments budget cycleclosely aligned with Governments budget cycle
It is carried out under the direction of the Public It is carried out under the direction of the Public Expenditure Review Working Groups, chaired by Expenditure Review Working Groups, chaired by the Ministry of Financethe Ministry of Finance
Membership includes a wide range of Membership includes a wide range of stakeholders from Government, Development stakeholders from Government, Development Partners and Tanzania Civil Society - consistent Partners and Tanzania Civil Society - consistent with the open process of formulation of policy and with the open process of formulation of policy and budget strategy in Tanzaniabudget strategy in Tanzania
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The PER process provides a streamlined approach The PER process provides a streamlined approach towards firming up commitments and projections towards firming up commitments and projections of the resource envelope and subsequent of the resource envelope and subsequent strategic resource allocation to the spending strategic resource allocation to the spending agenciesagencies
The overarching thrust remains ensuring that The overarching thrust remains ensuring that adequate resources are provided for the adequate resources are provided for the implementation of MKUKUTAimplementation of MKUKUTA
The focus has now shifted from the sectors to The focus has now shifted from the sectors to clusters, where resource allocation not only clusters, where resource allocation not only focuses on key areas of intervention but also focuses on key areas of intervention but also addresses the cross sectoral collaboration and addresses the cross sectoral collaboration and linkageslinkages
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(3) Medium Term Expenditure Framework (3) Medium Term Expenditure Framework
(MTEF)(MTEF)
MTEF is built on the past reform initiativesMTEF is built on the past reform initiatives Rolling Plan and Forward Budget - focused on Rolling Plan and Forward Budget - focused on
policy and strategic review and three year policy and strategic review and three year ceilingsceilings
Performance Budgeting - emphasized output or Performance Budgeting - emphasized output or result oriented budgeting approachresult oriented budgeting approach
Strategic Plans - developed with support from Strategic Plans - developed with support from the then Civil Service Departmentthe then Civil Service Department
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Reviews budget performance and Reviews budget performance and
evaluates available resources and evaluates available resources and establishes the cost of implementing the establishes the cost of implementing the activities to attain the set targetsactivities to attain the set targets
Deals with prioritization of targets and Deals with prioritization of targets and formulation of three-year integrated formulation of three-year integrated performance based estimates given the performance based estimates given the resource enveloperesource envelope
This approach enables the linking of This approach enables the linking of resources to the attainment of specified resources to the attainment of specified objectivesobjectives
It emphasizes more on service delivery It emphasizes more on service delivery and meeting the needs of priority and meeting the needs of priority stakeholdersstakeholders
Takes the objectives and targets Takes the objectives and targets developed in the SP and prepares developed in the SP and prepares activities and budgetsactivities and budgets
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(4) LGRP(4) LGRP LGRP was launched in 1997 to guide the LGRP was launched in 1997 to guide the
attainment of improving the quality of and attainment of improving the quality of and access to public services provided by LGAsaccess to public services provided by LGAs
The reform programme is implemented The reform programme is implemented under PMO–RALG and is comprised of six under PMO–RALG and is comprised of six componentscomponents Governance, Local Government Restructuring, Governance, Local Government Restructuring,
Finance, Human Resource Development, Finance, Human Resource Development, Institutional and Legal Framework and Institutional and Legal Framework and Programme ManagementProgramme Management
Transfers duties and financial resources Transfers duties and financial resources from the central to local government from the central to local government levelslevels
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The extent to which LGRP improves The extent to which LGRP improves services depends on quality of local services depends on quality of local governance and financial governance and financial managementmanagement
Major changes include provision of Major changes include provision of formula based block grants to LGAsformula based block grants to LGAs allows more autonomy in planning and allows more autonomy in planning and
budgeting for service deliverybudgeting for service delivery in line with local needs and priorities as well as in line with local needs and priorities as well as
in compliance to national policy objectivesin compliance to national policy objectives
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(5) NSGRP/MKUKUTA(5) NSGRP/MKUKUTA The first Policy Reduction Strategy Paper The first Policy Reduction Strategy Paper
committed itself to accord priority status in committed itself to accord priority status in resource allocation to PRS priority sectorsresource allocation to PRS priority sectors Agriculture (research and extension), basic Agriculture (research and extension), basic
education, primary health, water, rural roads, education, primary health, water, rural roads, judiciary and HIV/AIDSjudiciary and HIV/AIDS
The second PRSP, known as MKUKUTA was The second PRSP, known as MKUKUTA was adopted and implemented starting 2005/06adopted and implemented starting 2005/06
MKUKUTA is addressing the need to become MKUKUTA is addressing the need to become more outcome-oriented by adopting three more outcome-oriented by adopting three clusters:clusters: Growth and income poverty reductionGrowth and income poverty reduction Improvement of quality of life and social well Improvement of quality of life and social well
beingbeing Government and accountabilityGovernment and accountability
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5. CHALLENGES FOR IMPROVED 5. CHALLENGES FOR IMPROVED BUDGET BUDGET PERFORMANCE PERFORMANCE Objectives and targets to be achieved Objectives and targets to be achieved
and the associated activities to be and the associated activities to be implemented should be clearly implemented should be clearly articulatedarticulated
Targets should be SMART (Specific, Targets should be SMART (Specific, Measurable, Achievable, Realistic and Time Measurable, Achievable, Realistic and Time bound)bound)
Need to ensure quality budget Need to ensure quality budget information is produced for good budget information is produced for good budget management decisionsmanagement decisions
Quarterly, Midyear and Annual Progress Quarterly, Midyear and Annual Progress Reports should be prepared and submitted in Reports should be prepared and submitted in time to MOF, MPEE and PMO-RALG time to MOF, MPEE and PMO-RALG
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Accounting Officers must ensure that Accounting Officers must ensure that efforts are made to attain objectives and efforts are made to attain objectives and targets indicated in the MTEFtargets indicated in the MTEF
Efforts are being made by the Efforts are being made by the Government to track MKUKUTA related Government to track MKUKUTA related expenditures. expenditures.
Financial performance is currently sourced Financial performance is currently sourced from the Integrated Financial Management from the Integrated Financial Management System (IFMS) for MDAs, Regions and few System (IFMS) for MDAs, Regions and few councils (86). The Government is working on councils (86). The Government is working on linking all councils to the IFMSlinking all councils to the IFMS
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6. CONCLUSION6. CONCLUSION Quality budgets are essential for measuring Quality budgets are essential for measuring
performance in terms of ensuring accountability in performance in terms of ensuring accountability in the management of public finances. the management of public finances.
The Government has been concerned with the The Government has been concerned with the need to enhance efficiency and effectiveness in the need to enhance efficiency and effectiveness in the management of public resources and thus initiated management of public resources and thus initiated a number of public and budget reforms to that a number of public and budget reforms to that effect.effect.
MDAs, RS and LGAs are fully responsible for MDAs, RS and LGAs are fully responsible for managing the resources in accordance with managing the resources in accordance with peoples’ expectationspeoples’ expectations
Monitoring and evaluation of budget performance Monitoring and evaluation of budget performance needs to be continuously carried outneeds to be continuously carried out
The overall challenges to the budget process are The overall challenges to the budget process are related to improving transparency and related to improving transparency and accountability at all levels and making the budget accountability at all levels and making the budget an engine of growth and development for poverty an engine of growth and development for poverty reductionreduction
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THE ENDTHE END
THANK YOU FOR YOUR THANK YOU FOR YOUR ATTENTION ATTENTION