17.2 Guidance on budget preparation

• Budget circular

• Date of cabinet approval of budget circular compared to the date the MoF issues the budget circular to budgetary units

• Date of cabinet approval of ceilings when they are not approved with the budget circular

• Date of MoF transmission of ceilings to budgetary units when they are not approved with the budget circular

• MoF (budget department), corroborated by the cabinet (e.g., memoranda) and large spending budgetary units

17.3 Budget submission to the legislature

• Specific dates of submission to the legislature of the annual budget proposals for the last three fiscal years.

• MoF (budget department), corroborated by the legislatur (budget/finance commission)

18.1 Scope of budget scrutiny

• Budget documents reviewed by legislature

• Details of matters covered by the legislature’s review, such as records of meetings, findings and committee reports

• Budget director, secretary or chair of budget committee(s) of legislature, corroborated by advocacy, civil society organizations/representatives, and interest groups

18.2 Legislative procedures for budget scrutiny

• Records of legislative sessions and decisions

• Content of legislative procedures for reviewing budget proposals

• How and when the procedures were approved/issued

• Confirmation that procedures were adhered to, or information on non-adherence

• Legislature committees, corroborated by advocacy, civil society organizations/ representatives, and interest groups

• Date of budget approval by the legislature in each of the last three fiscal years

• MoF (budget department), corroborated by the legislature (budget/finance commissions)

18.4 Rules for budget adjustment

• Procedures and rules for in-year budget amendments by the executive

• Confirmation that procedures were adhered to, or information on non-adherence

• Legislature committees, corroborated by advocacy, civil society organizations/ representatives, and interest groups

• Internal and/or external audit reports