Actors involved in the above mentioned processes are quite numerous. They can be grouped into the three categories – the Treasury, Revenue Collecting Agencies and Spending Agencies.
The Treasury – usually general services of the Ministry of Finance (MoF)
The Treasury has overall responsibility for controlling the collection and the release of financial funds, monitoring budget implementation progress, and managing the government’s cash resources.
Revenue Collecting Agencies – disseminated mainly across the line ministries, some are in fact part of MoF
The Revenue Collecting Agencies are responsible for ensuring that all revenues are actually collected when due and into specifically designated account (s), in accordance with prescribed financial regulations.
Spending Agencies – disseminated mainly across the line ministries
The Spending Agencies are responsible for budget execution/implementation within the budget appropriations set by the Parliament and any further expenditure limits, in accordance with the agreed program outputs and objectives.
