Section 20, The Government Budgeting and Accountability Act, 2005

(1) There shall continue to exist within the Ministry, aunit to be known as the Budget Bureau which shall, under the supervision of the Financial Secretary, be responsible for the preparation and monitoring of the budget in collaboration with the budgetary agencies. (2) Each budgetary agency shall establish a budget committee comprising the vote controller, the professional head, if any, programme managers and provincial and district managers, to be responsible for preparing the strategic plans and annual estimates of the agency, apportioning quarterly allocations and monitoring expenditure and results. (3) Regulations shall provide for the monitoring of budget committees by the Budget Bureau and the Internal Audit Department to ensure the personal involvement of the vote controllers in the work of the budget committees.