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    "id": 553378,
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    "content": "19. (1) The accounting officer shall prepare annually budget estimates of revenue and expenditures and work plans for the next financial year for consideration. (2) The budget estimates of revenue and expenditure referred to under sub-section (1) shall be submitted to the Cabinet Secretary responsible for finance not later the 30th March each year for submission to the National Assembly, with Cabinet Secretary’s comments, in accordance with Article 221 of the Constitution, and National Assembly shall, pursuant to Article 249 (3) of the Constitution, allocate adequate funds to the office of the Auditor General. (3) The budget estimates submitted under sub-section (2) shall include the following— (a) estimates of revenue and recurrent expenditure for the coming fiscal year; (b) estimates for the development expenditure for the coming fiscal year; and (c) any other matter considered relevant by the Auditor-General in the consideration of the budget and plans of the Office."
}