The Estimates of Revenue and Expenditure is the Government’s financial plan outlining the revenues to be collected and the planned spending for the upcoming fiscal year. It provides the general policy and strategic direction of the Government and details the allocation of resources based on Government functions organized by departments, divisions, cost centres, programmes and sub-programmes. The Public Financial Management Act, No. 14 of 2020 provided the legislative authority for the compilation and approval of the Estimates of Revenue and Expenditure. The Estimates are prepared in accordance with Government Finance Statistics (GFS) 2014 standards which were implemented during the Budget Planning process for the fiscal period 2025-2026. The Estimates are arranged by schedules for recurrent and capital revenue, operating expenditure, non-project capital expenditure, and project expenditure.