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Guidelines for the Implementation of PFM Commitment Control and Expenditure Management Measures for MDAs

Guidelines for the Implementation of PFM Commitment Control and Expenditure Management Measures for MDAs

Effective public financial management is essential for ensuring transparency, accountability, and efficiency in the use of public resources.

As stewards of public resources, public officers are required to uphold the highest standards of financial discipline to promote fiscal sustainability and quality service delivery.


In recognition of this obligation, the Ministry of Finance is issuing the Guidelines for the Implementation of PFM Commitment Control and Expenditure Management Measures for MDAs (The Guidelines) to provide clear directives on budgetary commitment control and expenditure management. These Guidelines are designed to strengthen compliance with legal and regulatory frameworks, minimize financial risks associated with commitment control, and enhance overall governance in public financial management.

The success of the implementation of these measures will depend on the commitment of all public officers to adhere strictly to the requirements outlined in this document. I urge all Principal Spending Officers, procurement officers, internal auditors and relevant stakeholders to integrate these Guidelines into their daily operations to ensure prudent financial management.

By working together, we can ensure that public resources are utilized effectively for the benefit of our citizens. Let us all embrace these measures to enhance fiscal discipline, accountability, and sustainable development.