Section 24, The Government Budgeting and Accountability Act, 2005

(1) Government revenues and other receipts shall consistof – (a) tax revenues, including taxes on income and profits, goods and services, and taxes on international trade and other transactions; (b) non-tax revenues, including profits from public enterprises, administrative fees and charges, fines and forfeitures and repayment of loans; (c) domestic and external grants; (d) other revenues paid to Government under any enactment; and (e) domestic and external borrowing for financing the budget deficit. (2) Government recurrent and development expenditure and other payments shall consist of – (a) current expenditure, including salaries, wages and allowances, expenditure on goods and services, current transfers and payments; (b) capital expenditures, including the acquisition of capital assets and capital transfers; (c) lending and equity participation; and (d) payment of principal on domestic and external borrowing. (3) Subject to subsection (4) and as an exceptional case, where the Minister finds it acceptable, a budgetary agency may be permitted to retain and spend in support of Government budget programme, any revenues raised by such agency if its revenue and expenditure are included in the approved budget estimates. (4) A separate column shall be added under revenue and expenditure in the estimates to show the amount of revenue expected to be raised by a budgetary agency and the external grants that it is likely to receive from donors.