15.3 Reporting on fiscal outcomes

• A report of progress against the fiscal strategy, rules or targets sets out in the annual budget document

• MoF

16.1 Medium- term expenditure estimates

• Medium-term budget estimates for the budget year and the two following fiscal years disaggregated by administrative, economic, and program or functional classification

• Annual budget estimates

16.2 Medium- term expenditure ceilings

• Date of approved budget ceilings

• De ails of the coverage and timeframe for budget ceilings

• Date of issuing the first budget circular to ministries, departments and agencies.

• Formal directions or instructions on ceilings to ministries

• Budget circular

16.3 Alignment of strategic plans and medium term budgets

• Strategic plans or sector strategies

• Budget proposals

• Ministry of finance/ planning (or equivalent entity)

• Large sector ministries

16.4 Consistency of budgets with previous year’s estimates

• Budget proposals

• Explanation of variations between the last medium-term budget and the current medium-term budget

• MoF

• Annual budget documents

• Large sector ministries

17.1 Budget calendar

• Budget calendar

• Number of weeks budgetary units are allotted to complete their detailed estimates

• Actual dates (timing) of the stages (actions) in the budget preparation process, compared to the original dates in the budget calendar

• Content of the circulars relating to the preparation of detailed estimates

• MoF (budget department),corroborated by finance officers of large spending budgetary units