The national budget is a financial plan of government or the translation of government’s programs in monetary terms. The annual budget contains the expenditures program which enumerates the different expenditure items and the respective amounts intended to be spent for each. These expenditures are supposed to achieve public purposes and be consistent with development objectives. The expenditure program, however, is just one dimension of the budget. Public expenditures are prepared and implemented with due consideration to the financial resources available to government to fund its expenditures. Thus, revenue and financing (borrowing) programs are drawn-up, along with the expenditure program, and form part of the budget.