Section 109, The Public Financial Management Act, 2016

(1) A budget of a sub-vented agency, other entity in thecentral government, or social security fund shall classify revenues and expenditures in such manner and be prepared in such form as may be specified in regulations or instructions referred to in sub – section (1) of section 111. (2) A budget of a sub-vented agency, other entity in the central government, or social security fund shall be accompanied by such information and documents as may be specified in regulations or instructions mentioned in subsection (1) of section 111. (3) By such date as specified by the Minister, a vote controller of a sub-vented agency, other entity in the central government, or social security fund shall submit its draft budget to the Minister and the responsible authority who may make comments on the draft budget to be taken into account by the agency, entity, or fund.