Malaysia legislation

Section 13

of PUBLIC FINANCE AND FISCAL RESPONSIBILITY ACT 2023

Section 13

(2)

The formulation of public expenditure policy shall be based on the following objectives:

(a)

to instil fiscal discipline in public expenditure management;

(b)

to ensure the alignment of public expenditure with revenue generation over the medium term;

(c)

to ensure transparency in public expenditure; and

(d)

to improve efficiency in public expenditure.

(3)

In formulating public expenditure policy under this section, the Minister shall take into account the annual development expenditure as a percentage of gross domestic product as specified in the First Schedule.

Public expenditure policy