The Approved Budget Estimates set out the detailed plans for revenues and expenditure. This includes the detailed central spending agency budgets for recurrent and development spending. Draft Budget Estimates show central spending agency budget allocations by output and expenditure item. These are published after the budget has been approved by Parliament.
They provide: a broad overview of revenues and expenditures; detailed estimates of revenue by item; and detailed estimates of expenditures by Spending Agency, output and item.