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Section 14

Public expenditure policy

of Public Finance and Fiscal Responsibility Act 2023

ActIn forceProvision 14 of 38
Section 14
(1)

The formulation of public expenditure policy shall be comprehensive, realistic and transparent with a clear line of responsibility and accountability.

(2)

The Government shall adopt effective and efficient public expenditure policies that—

(a)

ensure public expenditure is managed prudently;

(b)

resources are efficiently and effectively allocated;

(c)

programmes and projects implemented have high impact and multiplier effect to the economy; and

(d)

ensure that allocation spent are value for money.

(3)

The Government shall, before making any decision and policy that involves additional expenditure, assess the financial implication together with expenditure recalibration or reprioritisation strategies and revenue measures.

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Act 850