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Legislation
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Public Finance Circulars
Public Finance Circulars
2022
13-B3-CIR-2022-16 - 13-B3-CIR-2022-16
13-D3-CIR-2022-14-Council.pdf - 13-D3/CIR/2022/14- Maaliyyathaa Behey Circular
13-B3-CIR-2022-12 - Maraamaathu kurumai capital thakethi hordhumuge hudhdha bandeyri portal medhuverikoh hushahelhun
13-B3-CIR-2022-12 - G&S Form User Manual V1.0
13-D2/CIR/2022/10 - 1443 vana aharuge ramadan mahuge inaayathuge faisaa dhinumugai amalukuraane gothaai gulhey
13-D2/CIR/2022/11 - 1443 vana aharuge ramadan mahuge payment fonuvaa gadithakah badhalu genaun
Annexures.zip - 13-P/CIR/2022/9 Dhaulathuge office thakuge bid committee thakaa gulhey Annexures
Dhaulathuge officethakuge bid committee thakaai gulhey.pdf - 13-P/CIR/2022/9 Dhaulathuge office thakuge bid committee thakaa gulhey
Public Accounting System 2021 vana aharu alun hulhuvumaai gulhey.pdf - 13-D3/CIR/2022/7- Public accounting system gai 2021 vana aharu alun hulhuvumaai gulhey
13-B3/CIR/2022/8 Budget Control kuraa level thah badhalukurun - 13-B3/CIR/2022/8 Budget Control kuraa level thah badhalukurun
13-D3CIR202206 - Dhaulathuge Maalee hisaabutah nimmumaai gulhey.pdf - 13-D3/CIR/2022/06 - Dhaulathuge Maalee hisaabutah nimmumaai gulhey
13-P/CIR/2022/4 - Procurement Plan of 2022
13-B3/CIR/2022/2 - Settling 2021 Bills from 2022 Budget
13-B3/CIR/2022/3 - Minimum Wage Allowance Budget Code
2021
2021 vana aharuge maalee hisaabaai gulhey circular.pdf - Maaliyath Circular number 13-D3/CIR/2021/44 - 2021 vana aharuge maalee hisaabaai gulhey circular - Maaliyath Circular number 13-D3/CIR/2021/44
YEAR END PROCEDURE MANUAL.zip - 2021 vana aharuge maalee hisaabaai gulhey circular - Maaliyath Circular number 13-D3/CIR/2021/44
Project asset related circular.pdf - Dhaulathuge muassasaa thakun Hingaa masroou thakun kuraa haradhu takaa gulhey(13-D1/CIR/2021/35)
Project Assets-SOP.pdf - Dhaulathuge muassasaa thakun Hingaa masroou thakun kuraa haradhu takaa gulhey(13-D1/CIR/2021/35)
Replacement staff Approval.zip - 13-B3-CIR-2021-41 Staff replacement circular 2021 for councils
mudha beynun kurumuge muhdhathah genevifaivaa badhal.pdf - Mudhaa beynun kuranjehey mudhathah genevifaivaa badalaai gulhey(13-D1/CIR/2021/30)
Husvaa magaamthakah muvahzafun neguma behe 13-B3-CIR-2021-36.pdf - replacement staff circular 13-B3-CIR-2021-36
Maaliyyatha Behey Circular 39.pdf - Beelanverin, Supplayarun adhi Contractarun suspend kurumaai Gulhey (13-P/CIR/2021/39)
Annex 1.docx - Beelanverin, Supplayarun adhi Contractarun suspend kurumaai Gulhey (13-P/CIR/2021/39)
CIR 31- Bid committee thakaa gulhey.pdf - Dhaulathuge Officethakugai ekulavaalaafaivaa bid comittee takaa gulhey
13-D2.CIR.2018.24 account details and cash payments.pdf - Dhaulathuge eki beynun takah nagudhu faisaa beynun kurun madhu kurumaai Dhaulathuge muvazzafunge musaara aai inaayai thah bank account ah jamaa kurumaa gulhey
Local Council thakun balaiganna faisaa aa behey.pdf - Maaliyath Circular number 13-D1/CIR/2021/23
Internet Banking Usool Circular.pdf - Maaliyath Circular number 13-D2/CIR/2021/19
Usool Final (1).pdf - Maaliyath Circular number 13-D2/CIR/2021/19
Internet Banking Usool annex-forms.zip - Maaliyath Circular number 13-D2/CIR/2021/19
July 2021 Salary Circular.pdf - Maaliyath Circular number 13-D2/CIR/2021/25
Dhaulathuge Maaliyyathaa gulhun huri imthihaan.pdf - Maaliyath Circular number 13-E1/CIR/2021/21
Appointing councils' SGs as FEs.pdf - Maaliyath Circular number 13-D2/CIR/2021/16
R block final (1) (2).pdf - Maaliyyathu Cercular 13-D2/CIR/2021/14
Ramadan Circular Final 2021 (1).pdf - Maaliyath Circular number 13-D2/CIR/2021/12
Circular - (2021..) inter-agency portal.pdf - Maaliyath Circular number 13-D2/CIR/2021/13
mPOS Circular (2).pdf - Maaliyath Circular number 13-D3/CIR/2021/11
Maaliyath Circular 6.pdf - Maaliyath Circular number 13-D1/CIR/2021/6
Bulk Upload_InKind Assets.xlsx - Maaliyath Circular number 13-D1/CIR/2021/6
Maaliyath Circular 7.pdf - Maaliyath Circular number 13-D3/CIR/2021/7
mPOS details.docx - Maaliyath Circular number 13-D3/CIR/2021/2
Maaliyath Circular.pdf - Maaliyath Circular number 13-D3/CIR/2021/2
13-B/CIR/2021/1 - Agreements made under land registration
2020
13-D3/CIR/2020/58 - 2020 vana aharuge maalee bayaanai gulhey
13-D3/CIR/2020/58 - Appendix.zip - 2020 vana aharuge maalee bayaanai gulhey
Circular -unposted assets.pdf - dhaulathuge haru mudaluge gothugai public accounting system gai record koffaivaa mauloomaathaa gulhey
13-P/CIR/2020/50 - Public Procurement aai gulhey
13-P/CIR/2020/50 (attachments).zip - Public Procurement aai gulhey
13-B/CIR/2020/53 - Transfer of Agreements to Councils
13B-CIR-2020-48 (expenditure reduction regarding Covid 19).pdf - 13B-CIR-2020-48 (expenditure reduction regarding Covid 19)
13B-CIR-2020-48 (Attachements annex 1,2,3&4).zip - 13B-CIR-2020-48 (expenditure reduction regarding Covid 19)
Circular - In kind Assets-13-D1-CIR-2020-41.pdf - Dhaulatha Hiley Eheege Gothugai Libey Harumudhalaai Behey
InKind Assets.xlsx - Dhaulatha Hiley Eheege Gothugai Libey Harumudhalaai Behey
44 - Public Finance circular - Revised Jadhwal-1.pdf - 13-B/CIR/2020/44: Expenditure Reduction measures owing to COVID-19
44 - Public Finance circular - Expenditure reduction measures owing to Covid-19.pdf - 13-B/CIR/2020/44: Expenditure Reduction measures owing to COVID-19
13-B_CIR_2020_42 - Submission of Signed Contracts through PSIP Portal.pdf - 13-B/CIR/2020/42: To submit all signed contracts through PSIP Portal
2019 vana ahruge JV aai gulhey.pdf - 2019 vana aharuge JV aai gulhey
13-D3-CIR-2020-36-Regarding MMA action plan on reducing cash and cheques.pdf - Dhaulathuge office thakun faisaa balaigathumugai bodethi adhadhuthakun balaiganna faisaa digitalelectronic vaseelaiy thah medhuverikoh balaigathun
Deferral of rents paid to government due to covid-19 - Deferral of rents paid to government due to covid-19
13-B3-CIR-2020- 33 - (Circular number 30 adhi 31 ah islaah genuma behe).pdf - 13-B3-CIR-2020- 33 - (Circular number 30 adhi 31 ah islaah genuma behe)
13-B3-CIR-2020-31 - Salary Rev 2.pdf - 13-B3-CIR-2020-31 (Covid 19 gulhigen musaarayah badhalu genauma behe) 2
13-B3-CIR-2020-30 (Covid 19 gulhigen musaarayah badhalu genauma behe).pdf - 13-B3-CIR-2020-30 (Covid 19 gulhigen musaarayah badhalu genauma behe)
13-D2-CIR-2020-26.pdf - Government salaried income tax deduction related
13-D2-CIR-2020-27.pdf - PV authorization related
Circular 13-B3-CIR-2020-25 (regarding overtime policy during covid 19).pdf - Overtime Policy during COVID-19
13-B3/CIR/2020/22 - To request for approval on Covid-19 expenditure
13-B3/CIR/2020/15 - Expenditure Reduction Measures in light of COVID-19
13-D3/CIR/2020/17-Daulathuge office thakun maalee hisaabuthah thayaaru kuraa format gulhey.pdf - 13-D3/CIR/2020/17 - Dhaulathuge office thakun maalee hisaabuthah thayaaru kuraa format aa gulhey
FS format 2019-18.03.2020.docx - 13-D3/CIR/2020/17 - Dhaulathuge office thakun maalee hisaabuthah thayaaru kuraa format aa gulhey
13-D2/CIR/2020/16.pdf - 13-D3/CIR/2020/16 - COVID-19 aai gulhigen march mahuge musaara dhinumaai gulhey
Jadhuvalu 2 and 3.xlsx - 13-D3/CIR/2020/16 - COVID-19 aai gulhigen march mahuge musaara dhinumaai gulhey
13-B/CIR/2020/10 - Request for Revenue Details
attachment.xlsx - Request for Revenue Details
13-IA2-CIR-2020-2 (Dhaulathuge Internal Audit Function ufehdhun).pdf - Dhaulath ge Internal Audit function Ufeddhun
13-D3-CIR-2020-8.pdf - Circular 13-D3/CIR/2020/8
13-D2-CIR-2020-6.pdf - Gaumee idhaaraa takun rasheh gai nuvata atholheh gai nuvatha city eh gai Hingumah kan'da alhaa PSIP Masroou eh council medhuveri koh hingumugai amalu kuraane goi
13-D3-CIR-2020-3.pdf - Council thakah libey beyruge hiley ehy faisa aai gulhey
Annex.xlsx - Council thakah libey beyruge hiley ehy faisa aai gulhey
13-D3-CIR-2020-1- point of recognition.pdf - 13-D3/CIR/2020/1 - Point of Recognition
2019
2019 year end circular.pdf - 2019 Year End Circular
13-D1-CIR-2019-38 - Aid-in-Kind.pdf - Aid-in-kind
13-D2-CIR-2019-34.pdf - Circular 13-D2/CIR/2019/34
13-B3/CIR/2019/19 - Procedure for offices before finalizing Acts, Regulations or Policies that could impact state expenditure
13-D1-CIR-2019-26.pdf - Circular 13-D1/CIR/2019/26
13-D2-CIR-2019-21.pdf - Circular 13-D2/CIR/2019/21
13-D2-CIR-2019-21-Bandeyri-WEB.mp4 - Circular 13-D2/CIR/2019/21
13-D2-CIR-2019-25.pdf - Circular 13-D2/CIR/2019/25
13-D1-CIR-2019-22 CIR.pdf - Asset Portal Live kurumaai behey
13-B3/CIR/2019/18 - Using BPC to Implement Budget
13-B-CIR-2019-12 - To disconnect unused fixed lines of offices
Attachment - To disconnect unused fixed lines of offices
Revenue circular.pdf - 13-B/CIR/2019/9 Procedure on taking measures that could affect revenue
13-D2-CIR-2019-4.pdf - Council thakah 2018 vana aharuge budget baakee dhinumaai gulhey
13-D2 CIR 2019 3.pdf - Bandeyri Utility Portal feshumaai gulhey
2018
13-D2-CIR-2018-21.pdf - Circular 13-D2/CIR/2018/21
13-K/CIR/2018/01 - PFR chapter 10 & 17 related (Anex) (1).zip - Maaliyyathuge Gavaaidhuge Baabu 10 adhi 17 aai gulhey
13-K/CIR/2018/01 - Maaliyyathuge Gavaaidhuge Baabu 10 adhi 17 aai gulhey
2018-01 - 2018 vana aharuge kharadhuthah Public Accounting System gai record kurumaai behey
13-B/CIR/2018/2 - Bandeyri portal rasmeekoh beynunkuran feshuma behe
13-D2/CIR/20I8/4 - 2018 vana aharuge February mahuge musaara aai gulhey
13-D2/CIR/2018/9 - Dhaulathuge officethakun public accounting software gai material management module beynunkurumai gulhey
13-D2/CIR/2018/11 - 1439 vana aharuge Ramazaan Allowance aai gulhey
2018/2 - Payments vouchergai Functional Area Aai behey
2018/3 - Vendor Registry kurumah Hushahelhumaa behey
13-D2/CIR/2018/16 - 2018 August Month Salary
2017
13-D1-CIR-2017-6 - Circular aai gulhey.zip - Maaliyathuge Gavaaidhuge 8 vana baabu (Dhathuru Haradhaai, jalsaa thakaai bahdhalhuvun thakah kuraa haradhu) ge usool thakaai mingaduthah kada elhun
13-D1/CIR/2017/6 - Maaliyathuge Gavaaidhuge 8 vana baabu (Dhathuru Haradhaai, jalsaa thakaai bahdhalhuvun thakah kuraa haradhu) ge usool thakaai mingaduthah kada elhun
13-L/CIR/2017/2 - Compliance with the new Public Finance Regulation
13-D2/CIR/2017/3 - Centralized Payment Processing
13-D1/CIR/2017/4 - 2016 vana aharuge Maalee hisaabu nimmumaai gulhey gothun office thakun fonuvaa Correction journal voucher (JV) aai gulhey
13-D2/CIR/2017/5 - Dhaulathuge office thakun 2016 vana aharuge Maalee Bayaan hushahalhan jehey muhdhathaai behey
13-D1/CIR/2017/6 - Maaliyathuge Gavaaidhuge 8 vana baabu (Dhathuru Haradhaai, jalsaa thakaai bahdhalhuvun thakah kuraa haradhu) ge usool thakaai mingaduthah kada elhun
13-D2/CIR/2017/12 - Dhaulathuge idhaara thakun Ministry of Finance and Treasury ah fonuvaa Journal Vouchers (JV) aai behey
13-D1/CIR/2017/14 - Ramazaan allowance aai May mahuge Salary aai Gulhey
13-B/CIR/2017/21 - Dhaulathuge hingumuge kharadhu kuda kuruma behe
13-D2/CIR/2017/23 - Amendment to Inter Business Area Manual
13-D2/CIR/2017/24 - Dhaulathah maalee zimmaa ufulanjehey kankamai beyruge ehee aai gulhey tharaggee ge masroouthakuge hisaabu thah belehettumai behey
13-D3/CIR/2017/25 - 2017 vana aharuge bill thakah faisa dhekkumaai gulhey
13-B/CIR/2017/22 - hiring replacement staffs for the vacant posts
13-B/CIR/2017/29 - Giving permissions regarding the financial regulation
2017/2 - December 2017 Salary Information
2017/3 - December 2017 vana mahuge musaara aai gulhey
13-D3/CIR/2017/30 - Maalee hisaabu nimmumaai gulhey gothun thayyaarukuran jehey report thakaai behey
2016
13-D2/CIR/2016/15 - Raajje aai Raajje in beyrah kuraa rasmee dhathuruthakah mi ministry in dhemungendhaa hudhdhathah e ofeehegge maalee zimmaadhaaru verin dhey gothah hamajessumaai gulhey
13-D2/CIR/2016/15 - Raajje aai Raajje in beyrah kuraa rasmee dhathuruthakah mi ministry in dhemungendhaa hudhdhathah e ofeehegge maalee zimmaadhaaru verin dhey gothah hamajessumaai gulhey-Islaahu
13-D2/CIR/2016/15 - Raajje aai Raajje in beyrah kuraa rasmee dhathuruthakah mi ministry in dhemungendhaa hudhdhathah e ofeehegge maalee zimmaadhaaru verin dhey gothah hamajessumaai gulhey-Islaahu
2016/01 - Actions based on Auditor Generals audit reports under the fiscal act
2016/02 - Budget Circular 2016 - 1437 Ramazan Allowance
2016/03 - Maaliyyathaabehey Circular 2016 - 2016 June Musaara aa Behey.pdf
2016/04 - Maaliyyathaabehey Circular 2016 - Atoll adhi rashu council thakuge kharadhu adhi aamdhany aa behey
2016/05 - 2016 July mahuge musaara aai gulhey
2016/05 - permissions regarding Budget Spending, Additional Fund Requests and Virements
2016/08 - Public Finance Circular - Magnetic Ink Character Recognition Standard for cheques
2016/07 - Public Finance Circular - Consultancy for government projects
13-D2/CIR/2016/9 - Financial Statement Formats for City, Atoll and Island Councils
2016/09 - Public Finance Circular 2016- Settlement of all Invoices
2016/10 - Maaliyyathaabehey Circular 2016 - 2016 December Musaara aa Behey
13-D2/CIR/2016/14 - Public Finance Circular 2016 - Maalee hisaabu nimmumaai gulhey gothun thayyaarukuran jehey report thakaai behey
2015
2015/01 - Budget Circular 2015 - Payment of invoices, 2014 and before
2015/01 - Budget Circular 2015 - Payment of invoices, 2014 and before - Annex
2015/02 - Budget Circular 2015 - Bank acoount opening for councils that do not have a bank account
2015/03 - Budget Circular 2015 - 1436 Ramazan allowance
2015/04 - Budget Circular 2015 - 2015 September salary
2015/05 - Budget Circular 2015 - Entering state owned assets to SAP system
2015-06 - Budget Circular 2015 - Baudget report preperation
2015/07 - Budget Circular 2015 - Handing over the mosques and staff to Islamic Ministry
2014
2014/01 - Budget Circular 2014 (01) - Budget report preperation - 2013/04 revised
2014/01 - Budget Circular 2014 (01) - Budget report preperation - Annex 1 and 2
2014/01 - Budget Circular 2014 (01) - Budget report preperation - Annex 3 - Sample letter
2014/02 - Budget Circular 2014 (02) - Pending Payment
13-DA/CIR/2014/6 - Budget Circular 2014 - 1435 Ramazan Allowance
04/2014 - Budget Circular 2014 - Acting on Fiscal act (no. 03/2006)
2014/05 - Budget Circular 2014 - Budget report preperation
2014/05 - Budget Circular 2014 - Budget report preperation - Annex
2013
2013/01 - Budget Circular 2013 (01) - Budget preperation for Island Councils, City Councils and Atoll Councils
2013/01 - Budget Circular 2013 (01) - Budget preperation for Island Councils, City Councils and Atoll Councils - Annex
2013/02 - Budget Circular 2013 (02) - 1434 Ramazan allowance procedure
2013/03 - Budget Circular 2013 (03) - Revision to Bid Invitation
2013/04 - Budget Circular 2013 (04) - Budget report preperation
2013/04 - Budget Circular 2013 (04) - Budget report preperation - Annex
2012
2012/01 - Budget Circular 2012 - 553 (1) - Fiscal regulation chapter 5, Travel expenses - revised
2012/02 - Budget Circular 2012 - (02) - Fiscal regulation chapter 5-5.01, 1st Recision
2012/03 - Budget Circular 2012 (3) - GST from goods and services
2012/04 - Budget Circular 2012 (4) - Chapter 12 - Preparing reports pn cash basis - revised
2012/04 - Budget Circular 2012 (4) - Chapter 12 - Preparing reports pn cash basis - Annex
2012/05 - Budget Circular 2012 (5) - Ministers bureau facilities
2012/06 - Budget Circular 2012 (6) - Ramazan Allowance - revised
2012/07 - Budget Circular 2012 (07) - Reinstating the reductions from civil servants salary and allowances
2012/08 - Budget Circular 2012 (8) - Transfering council revenue to MIRA
2012/09 - Budget Circular 2012 (9) - Expenses reconciliation
2012/09 - Budget Circular 2012 (9) - Expenses reconciliation - Annex 1 - Jounal voucher template
2012/10 - Budget Circular 2012 (10) - Budget report preperation
2012/10 - Budget Circular 2012 (10) - Budget report preperation - Annex 2 tables
2012/11 - Budget Circular 2012 (11) - Medical Insurance for cabinet members
2011
2011/1 - Budget Circular 2011 (1)
2011/1 - Budget Circular 2011 (2) - Annex 4 Required Format
2011/2 - Budget Circular 2011 (2) - Annex 3 PV Preperation
2011/2 - Budget Circular 2011 (2) - Annex 2
2011/2 - Budget Circular 2011 (2) - Annex 2
2011/3 - Budget Circular 2011 (3) - Annex 1
2011/3 - Budget Circular 2011 (3) - Annex 3 - Depositing Pension - Annex
2011/3 - Budget Circular 2011 (3) - Annex 3 - Depositing Pension
2011/04 - Budget Circular 2011 (4) - Trust fund for councils
2011/4 - Budget Circular 2011 (4) - Annex 1 - Trust fund for councils
2011/4 - Budget Circular 2011 (4) - Annex 1 - Trust fund for councils
2011/5 - Budget Circular 2011 (4) - Responsibilities of SAP Accounts Payable module users
2011/06 - Budget Circular 2011 (6) - Council accounts
2011/07 - Budget Circular 2011 (7) - Obtainig MIRA advise for sate income
2011/1 - Reinstating the changes to employee salary and allowances made from1st October 2009, from 1st January 2011
2011/08 - SAP password restting
2011/09 - Budget Circular 2011 (9) - Ramazan allowance procedure for 1432
2011/10 - Council ge aamdhanee ai hiley ehee
06OCT2011Draft - State budget regulation ( Open for comments till 20th October 2011 | Kindly please send your comments to: saamee.ageel@finance.gov.mv )
2011/11 - Budget circular 2011 (11) - Budget completion report
2010
2010/3 - Budget Circular 2010 (3)
2010/4 - Budget Circular 2010 (4)
2010/5 - Budget Circular 2010 (5) - Annex 2
2010/5 - Budget Circular 2010 (5)
2010/6 - Budget Circular 2010 (5) - Annex 1
2010/6 - Budget Circular 2010 (6) - Annex 1
2010/6 - Budget Circular 2010 (6)
2010/7 - Budget Circular 2010 (7) - Annex 1
2010/7 - Budget Circular 2010 (7)
2010/8 - Budget Circular 2010 (8)
2010/9 - Budget Circular 2010 (9)
2010/10 - Budget Circular 2010 (10)
2010/11 - Budget Circular 2010 (11)
2010/13 - Budget Circular 2010 (13) - Annex 1
2010/13 - Budget Circular 2010 (13)
2010/14 - Budget Circular 2010 (14) - Annex 2
2010/14 - Budget Circular 2010 (14) - Annex 1
2010/1 - Budget Circular 2010 (1)
2010/2 - Budget Circular 2010 (2)
2009
2009/1 - Budget Circular 2009 (1)
2009/2 - Budget Circular 2009 (2)
2009/3 - Budget Circular 2009 (3)
2009/4 - Budget Circular 2009 (4)
2009/5 - Budget Circular 2009 (5)
2009/6 - Budget Circular 2009 (6)
2009/7 - Budget Circular 2009 (7) - Annex
2009/7 - Budget Circular 2009 (7)
2009/8 - Budget Circular 2009 (8) - Annex
2009/8 - Budget Circular 2009 (8)
2009/9 - Budget Circular 2009 (9)
2009/10 - Budget Circular 2009 (10) - Annex
2009/10 - Budget Circular 2009 (10)
2009/11 - Budget Circular 2009 (11)
2009/12 - Budget Circular 2009 (12)
13-B/EXCIR/2009/13 - Budget Circular 2009 (13)
2009/14 - Budget Circular 2009 (14) - Annex
2009/14 - Budget Circular 2009 (14)
2009/15 - Budget Circular 2009 (15)
2009/16 - Budget Circular 2009 (16)
2009/17 - Budget Circular 2009 (17)
2009/18 - Budget Circular 2009 (18)
2009/19 - Budget Circular 2009 (19) -Annex 2
2009/19 - Budget Circular 2009 (19) -Annex 1
2009/19 - Budget Circular 2009 (19)
2008
2008/1 - Budget Circular 2008 (1)
2008/2 - Budget Circular 2008 (2)
2008/3 - Budget Circular 2008 (3)
2008/4 - Budget Circular 2008 (4)
2008/5 - Budget Circular 2008 (5)
2008/6 - Budget Circular 2008 (6)
2008/7 - Budget Circular 2008 (7)
2008/8 - Budget Circular 2008 (8)
2008/9 - Budget Circular 2008 (9)
2008/10 - Budget Circular 2008 (10)
2008/11 - Budget Circular 2008 (11)
2008/12 - Budget Circular 2008 (12)
2008/13 - Budget Circular 2008 (13)
Circulars
General Circulars
Budget Circular
Public Finance Circulars
PCB Circulars
