Budget Call Circular (BCC) includes policy guidelines and procedures in the preparation of the fiscal year budget proposals. BCC sets in motion the annual budget preparation process for each fiscal year. All MDAs are urged to carefully study the guidelines and formats of the circular for the preparation of their Budget Estimates of revenue and expenditure for the particular fiscal year. The budget submissions will facilitate both the budget hearings as well as the process of analysis, consideration and submission of a consolidated budget to Cabinet and thereafter Parliament.