To kick start the budget process, preliminary estimates of revenue and expenditure for the next financial year are submitted by the Ministry of Finance, Planning and Economic Development (MFPED) by 15th February and referred to the budget committee and each sessional committee. Sessional committees consider these preliminary estimates then submit reports to the budget committee no later than 25th of April. The Budget Committee then scrutinises the preliminary estimates together with reports from sessional committees and submits its recommendations to the Speaker who then submits to the President by 15th of May for the attention of the Minister of Finance. By 15th of June, the Minister of Finance tables the estimates of Revenue and Expenditure of Government (Budget Speech) before Parliament. Thereafter the tabling of departmental policy statements commences and sessional committees engage in the process of reviewing the policy statements followed by the consideration and processing of the Appropriations Bill by the Budget Committee.