Budget Division

The Budget Division falls under the Treasury Department of the Ministry of Finance. Particularly in the Treasury Department, the Division manages the allocation of national resources sustainably. This is achieved through the management of the government national budget and the resource allocation to public sector institutions.

The Section provides professional advice and technical guidance on government expenditures. Specifically, the Section performs the following functions:

  • Determine Government expenditure ceilings in the medium term framework in line with the resource envelope in collaboration with other relevant stakeholders;
  • Provide professional advice to Ministries and Departments on the establishment and identification of objectives, definitions of outputs and activities to be undertaken;
  • Provide technical advice to Ministries and Departments on budget preparation so as to ensure that estimates are submitted in line with national priorities and ensure compliance with Government policies;
  • Facilitate the implementation of budget related reforms in line with international best practices; and
  • Provide professional advice and assistance to Cabinet on the Management of Budget Preparation, Monitoring and Implementation.

The Section analyzes and monitors finances of Government in order to ensure that expenditures incurred are in line with the resource envelope and approved budget estimates. Specifically, the section performs the following functions:

  • Analyzes and monitors cash flow of Ministries and Departments;
  • Provide professional advice to Ministries and Departments on cash flows in order to smoothen expenditure within the financial year;
  • Provide information and advice to the Budget Director on any cash flow problems and recommendation on measures of dealing with such situations; and
  • Prepare reports on cash flow patterns of Government Ministries and Department to the relevant authorities.

To ensure efficiency and effectiveness, the section is divided into sectors; these are Social, Economic and General Administration and Governance.
Monitoring and Evaluation Section is responsible for;

  • Ensuring that there is budget expenditure discipline in line with the Public Finance Management Act (2003);
  • Monitoring  and analyzing utilisation of funds on both recurrent and development budget in light of budget targets;
  • Consolidating data needed for budget progress reporting and meaningful annual budgeting and evaluation;
  • Physical monitoring of public projects and analysing implementation of the set targets; and
  • Assisting Ministries and Councils  in the budget preparation process


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