EXECUTION PHASE

The execution phase involves the implementation of the approved budget and is carried out by officials entrusted with public funds, under the leadership of the accounting officer.

Although operationally managed by the accounting officer, the phase is politically directed by the relevant minister, who must adhere to the budgetary framework approved by the legislature and may not act contrary to its provisions.

Key Aspects of Budget Execution:

The core objective is to ensure that public funds are used to deliver services and implement government policies as planned.

The budget serves as a legally binding instruction to spend for specific purposes only.

Departments must strictly adhere to allocated funds and cannot reallocate or overspend without due process