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2022-2025 Budget Preparation Guidelines

2022-2025 Budget Preparation Guidelines

In accordance with Article 179 (1) of the 1992 Constitution, Section 20 (1) of the Public Financial Management Act, 2016 (Act 921) and Regulation 20 (3) of the Public Financial Management Regulations, 2019 (L.I. 2378), the Ministry of Finance circulates the 2022-2025 Budget Preparation Guidelines for the information of Honourable Sector Ministers, Heads of Institutions, Chief Directors and members of Budget Committees.

The attached Budget Preparation Guidelines provides instructions on the processes and procedures for the preparation of the 2022-2025 Budget Estimates and indicative medium-term budget ceilings for Ministries, Departments and Agencies (MDAs) as well as Metropolitan and District Assemblies (MMDAs).

Due to the challenges posed by COVID-19 global pandemic and implications on our economic development coupled with constraints in resource mobilisation, Hon. Ministers and Chief Eexcutives of MMDAs are reminded to ensure that their MDAs/MMDAs allocate resources to strategic and critical programmes in their Medium-Term Plans. Additionally, Internally Generated Funds (IGFs) and Development Partner (DP) Funds should be appropriately budgeted for, as failure to budget for such funds, will result in the inability to utilise them during budget implementation.


In the wake of the COVID-19 pandemic and as part of measures to ensure the safety of all our stakeholders,
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