About the Ministry of Finance (MOF)

MOF is a central agency with key obligations as mandated by the constitution, laws and international agreements. As a result it has many stakeholders, including Cabinet, all MDAs, public enterprises, the private sector, communities and the general public.

The expectations of MOF are covered by a host of legislation and regulations. In addition to the requirements of the TSDF, the mandate is also dependent on various sector plans and international agreements with development partners and other international agencies such as the 2030 Agenda with its Sustainable Development Goals (SDGs).

As a central agency, the Ministry operates at two levels:

(i) it is a line-ministry running its operations like all other MDAs; and

(ii) it is a central-ministry setting direction and guidance for the operations of all MDAs.

These are important distinctions that need to be kept clear for the effective delivery of all its outputs. For example, the Ministry has internal outputs related to planning, budgeting, procurement etc. which are guided by the external outputs of the Ministry that set out the procedures and the support services related to the government wide planning, budgeting and procurement.