Similar to experiences in Malawi and Ghana (Anipa et al.
1999), the difficulty with this process is that Finance Ministry
in Lesotho did not have adequate time to review all the BFPs,
finish the hearings and get Cabinet approval for recommended
sectoral ceilings by October. To keep to schedule, the Ministries
need to start preparing their budgets before the ceilings are set.
Therefore, the MOFDP asks the Ministries to start building
their budgets based on an interim ceiling. The real ceilings are
set in December, after which the line Ministries must cut their
budgets to fit the finalized ceilings