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2020 Budget Implementation Instructions

2020 Budget Implementation Instructions

Following the passage of the Appropriation Act, 2019, (Act 1008) by Parliament, the Ministry has issued this Budget Implementation Instructions in accordance with the Public Financial Management Act, 2016 (Act 921), to guide all Ministers (Principal Account holders) and Chief Directors (Principal spending officers) in the implementation of the 2020 Budget.

The Instructions provide information on the procedures for accessing funds in respect of Compensation of Employees, Goods and Services and Capital Expenditures.

In line with the provisions in the PFM Act Colleague Ministers/Heads of Institutions are kindly requested to note especially the following;

a. Expiration of 2019 Budget

Sub-Section 1 of Section 26, of Act 921 provides that each appropriation approved by Parliament shall cease to have effect at the close of the financial year in respect of which the appropriation was made. Consequently, the 2019 approved budget has expired.

b. Compensation

. The policy of Net recruitments is still in force for all MDAs except the Ministries of Education and Health;

With effect from January 2020, warrants will be issued at Cost Centre level every quarter to cover MDAs payroll expenditure and allowances;

. It has become imperative to manage the non-salary related allowances, consequently, Colleague Ministers/Heads of Institutions are to ensure that all non-salary related allowances are examined and certified by their respective Internal Audit Unit before they are processed for payment; and

Payment of promotion related related arreas through the issuance of release letters and warrants has ceased forthwith. All promotion related arrears will be effected through the payroll.


In the wake of the COVID-19 pandemic and as part of measures to ensure the safety of all our stakeholders,
you are kindly directed to e-mail your correspondence to the address below: