This brief calls for the government to address underutilization of budgetary provisions by dealing with delays in release of funds through building the capacity of MDAs to ensure that procurement processes are integrated into planning processes. Further, the government should also not only scale down projections of donor funds but also ensure predictability of cash flow through an efficient and functional cash management system. Finally for budget transparency and accountability, the Legislature needs to rein in on MDAs to provide the CoB with information on Appropriation in Aid to facilitate understanding of what caused MDAs to spend beyond the funds released to them.