Top Down
Bottom Up Step Three Step Five
Step One
Macroeconomic
framework
Step Two
Preliminary
ceilings
Review of aims,
objectives, outputs
and activities
Costing of
activities:
recurrent and
development,
govt & donor
Step Four
Sectoral
ceilings
Preparation
of
estimates
Step Six
Review and
approval of
estimates
Prioritization
of activities
and
expend