Section 11, The Public Financial Management Act, 2016

The head of a budgetary agency shall, in accordance withthis Act and any other enactment, – (a) participate in the preparation of the Fiscal Strategy Statement and State budget documents; (b) participate in the preparation of the State budget through submission of a budget proposal; 16 17 Internal Audit Department of the Ministry. of head of a agency. (c) make proposals for and ensure appropriate implementation of public investment projects and PPP projects under his responsibilities; (d) allocate and manage resources of the budgetary agency through his decisions on, among others, appropriation allotment and virement of a provision under the Estimates; (e) oversee, and provide instructions and directions on, the performance of responsibilities by the vote controller of the budgetary agency; and (f) monitor, and exercise controls over, operations and performance of entities included in the general government and public enterprises under his responsibilities.