3.7 Public Expenditure Arrangement

The spending's system: the budget's supremacy (the no-spend-without-appropriation rule); the budget's calendar (the process: the formulation's MTEF faces → the parliament's passage (the Finance Act-and-Appropriation Act's annual pair) → the release (the cash-and-expenditure's management: the budget-release orders' lore) → the reporting); the expenditure's classifications (the recurrent-vs-capital; the administrative-and-functional); the procurement (the Public Procurement Act's machinery (the competitive discipline; the awards' controls)); the arrears' problem (the unpaid-bills' audit face — the perennial finding); the performance's turn (the outcome-budgeting's aspiration).