Section 32, The Public Financial Management Act, 2016

(1) By such date as specified by a budget call circular,the head of every budgetary agency shall submit to the Financial Secretary a budget proposal which includes – (a) estimates of revenues expected to be received under his responsibilities for the next three years at a level of detail as specified by the budget call circular; (b) estimates of expenditures for the next three years at a level of detail as specified by the budget call circular; and (c) any other matters required under this Act. (2) A budget proposal referred to in subsection (1) shall be prepared in accordance with instruction from the Financial Secretary. (3) For the purpose of supporting the preparation of the State budget, the Minister may by statutory instrument prescribe procedures for giving stakeholders, including the public, an opportunity to express their views on the budget proposal, including proposal of transformational development projects, and the Government’s performance in delivery of public service.