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2022-2025

2022-2025 Budget Preparation Guidelines 2022-2025 Budget Preparation Guidelines i Table of Contents Acronyms and Abbreviations .. iii SECTION ONE: INTRODUCTION .. 1 SECTION TWO: ECONOMIC DEVELOPMENT AND OUTLOOK .. 2 Recent Economic Developments .. 2 Medium-Term Fiscal Framework .. 4 SECTION THREE: INSTRUCTIONS FOR PREPARING THE 2022-2025 BUDGET .. 8 Programme Based Budgeting (PBB) .. 8 Budgeting for Compensation of Employees .. 10 Budgeting for Goods and Services .. 10 Budgeting for Capital Expenditure (CAPEX) .. 11 Multi-Year Ceilings .. 11 Selection Criteria for Investment Projects .. 12 Budgeting for State-Owned Enterprises and Public Corporations .. 13 Expenditure Under Statutory Funds .. 13 sustainable Development Goals (SDGs) .. 13 Aid on Budget .. 14 Anti-Corruption .. 14 Climate Change/Gender Mainstreaming .. 14 Exchange Rate .. 14 Tax Incentives and Exemptions.

building blocks for an inclusive and sustainable recovery post COVID-19. Hence, the focus for the 2022 budget and the medium term is to create opportunities and provide solutions towards achieving sustainable and broad-based economic growth without harming the climate or leaving families in poverty. Government,

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